Below you find all items we published in the past week.
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- 25 years of VAT! And tomorrow: A Green VAT? The use of VAT as a climate tool
- EY Global Tax COVID-19 Response Tracker – updated till Oct 21, 2020
- OECD releases third batch of Stage 2 peer review reports on dispute resolution
TECHNOLOGY
- Are VAT Rules Really Inadequate for Distributed Ledger Technology’s Transactions?
- Artificial intelligence in tax administrations: Benefits and risks of its use
- Introduction to invoice hashing: securing VAT reporting with cryptography
- Mathematician invents effective tax system with artificial intelligence
JOB OPPORTUNITIES
EUROPE
- Circular 2020/C/133 on the exemption from the obligation to pay a VAT advance on December 2020
- Public consultation on the implementation of E-Commerce Directive till Nov 11. 2020
- Refund of Belgian for foreign VAT taxable persons explained
- Use & Enjoyment on B2B Transport services in Belgium: Authorities can not impose penalties if not applied before May 31, 2018
- Implementation of quick fixes in the Czech VAT legislation
- Ministry of Finance will defer the payment of VAT for the third quarter to traders
- Possible to get the payment of a tax deduction advance (“advance”) before the tax deduction is determined
- Quarter 4 and September return VAT, due on 26 Oct are to be moved to 31 December for taxpayers in services and retail sectors
- Real estate transfer tax abolished
- Tax deduction advance
- Securities – VAT exemption – negotiations – legal services
- VAT on real estate – separate delivery of a built-up plot
- “OSS” Explained – Explanatory Notes for July 2021 VAT E-Commerce Rules
- Consultation European Commission on the review of the VAT rules for financial and insurance services
- COVID-19: Proposal to reduce/exempt VAT on testing kits and a 0% VAT rate on vaccines
- COVID-19: Suspension of customs duties and VAT on imported medical equipment to the end of April 2021
- COVID-19: VAT rate reductions/exemptions still applicable in the European Union – Updated on Oct 25, 2020
- EU 2021 ecommerce VAT package – doubts ahead
- EU E-Commerce VAT changes postponed until July 2021
- EU Single Window Environment for Customs
- EU travel business VAT scheme fuels Brexit uncertainty
- European Commission Work Programme 2021
- Review of the VAT rules for financial and insurance services
- REX – Registered Exporter system – more than 100,000 exporters are registered
- VAT and Transfer Pricing: smooth sailing, or a perfect storm?
- VAT e-commerce package: European Commission publishes explanatory notes
- VAT obligation for free of charge supplies: Has the VAT trap finally been eliminated?
- VAT obligations for non-residents of the EU involved in e-commerce
- VAT obligations of taxable persons from third countries in e-commerce with Europe
EUROPEAN COURT OF JUSTICE
- ECJ – C-558/19 (Impresa Pizzarotti & C SPA Italia Sucursala Cluj) – Freedom of Establishment – Judgment on Transfer Pricing Adjustment
- ECJ – Customs – C-496/19 (Antonio Capaldo SpA) – Judgment – Revision of a customs declaration
- ECJ Customs – C-775/19 (5th AVENUE Products Trading GmbH) – Preliminary ruling – Customs valuation of royalties paid for exclusive distribution…
- Flashback on ECJ cases – C-190/95 (ARO Lease) – Place where the supplier has established its business/Fixed establishments
- Flashback on ECJ cases – C-260/95 (DFDS) – Intermediary of a tour operator acting as Fixed Establishment
- Flashback on ECJ cases – C-390/96 (Lease Plan Luxembourg SA) – Impact of Car Leasing services on determination of Fixed…
- Flashback on ECJ cases – ECJ C-318/11 (Daimler AG), C-319/11 (Widex A/S) – No refusal of Eighth Directive refund to businesses without local…
- How the Court protects citizens’ rights – Bringing a case to the ECJ
- Judgement of the ECJ concerning reasonable amount of interest on a retained excess deductible VAT
- Refusal of a VAT number – A Member State may refuse a VAT number only if there is a suspicion of fraud.
- VAT – Agenda of ECJ in November, 2020, 3 Judgments, 1 AG Opinion
- French Tax authorities publish FAQs on Brexit
- Original mandate for CERFA declarations from EU (Non French) companies subject to VAT is not longer required
- Purchase threshold for VAT refunds of non-EU visitors reduced to 100 EUR, instead of 175 EUR
- UK businesses will not need a Fiscal Representative for the French VAT registrations
- Draft Annual Tax Law 2020: implementation of the EU VAT e-commerce package, extend the VAT reverse charge to telecommunication services…
- VAT exemption for intra-Community supplies: German Federal Ministry of Finance comments on questions of doubt
- Suspension of VAT payment in case of auction of a ship with a special purpose tender company
- Tax Agency Updates FAQs on Business Issues Including Electronic VAT
- Clarification 501: Non-taxation of services in ports
- Guideline #501: Non taxable services in ports
- Resolution 69/2020: VAT deductibility of rechargeable mobile telephony services
- Resolution 69E: Mobile phone services subject to the special single-phase VAT regime
- VAT paid by companies for pre-paid SIM cards used by employees; refund opportunities
- Amounts of VAT stated on issued invoices not paid on declaration – VAT mentioned on invoices is due
- Input VAT to be corrected if the option for a VATable supply of real estate is revoked
- Nutritional advice and fitness training by fitness center are distinguished independent services
- Private use of car by foreign employee: in which country do you pay VAT?
- Revision VAT is rightly levied after no longer meeting the conditions of a taxable supply
- Sales tax on sales invoiced by customer through self billing is still due
- Supreme court confirms 2008 prepayment for 2009 subscription triggers tax point in 2008
- VAT due on advanced fitness gym subscriptions
- VAT invoiced by customer through self billing is due
- Active regret may be needed when correcting JPK_V7
- Doubts surrounding JPK_V7M reporting – Answers to selected taxpayers’ questions
- Poland implements new charge on certain beverages from 1 January 2021
- SLIM VAT: new rules for recognizing correction invoices
- The Ministry of Finance has not simplified simplified invoices
- ATCUD – Deadline postponed
- COVID-19: Reduced VAT for PPE’s & Exemptions on the acquisition of goods to fight Covid-19 till April 30, 2021
- E-Commerce: Operators wishing to apply the One Stop Shop can make their registration by electronic means with the Authority…
- Implementation of DAC 6 reporting obligations postponed
- New Unique ID Number (ATCUD) Delayed Until 2022
- Postponed deadline; certified invoicing software used by VAT-registered entities
- VAT voucher, tax benefit or taxpayer control?
- Investors prefer cryptocurrencies over gold (due a.o. to VAT rules)
- Russian airlines have billions in debts, need reduced VAT extension – RSPP
- Spanish Customs authorities will start applying to the letter the definition of “Exporter” in the Union Customs Code
- Spanish Digital Services Tax – Update – first assessment period will be the first quarter of 2021
- The European Commission allows reducing the VAT of masks due to the coronavirus
- Budget 2021: Proposal for reverse-charge for mobile phones, integrated circuits, game consoles, tablets, and laptops above 100KSEK
- Sale of goods to visitors from a country outside the EU – use of the goods before departure, VAT
- VAT rate for various assignments in connection with radio, television or film production
- Easement for land use: what about VAT?
- This year we expect 112 billion UAH of VAT, – Oleksiy Lyubchenko
- Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
- AMAZON & BREXIT: UK sellers clarifications on new eCommerce legislation for 2021
- Avoid EU & UK import VAT after Brexit; Postponed Accounting
- Brexit – Goods moving between UK and Northern Ireland. EU and UK have different viewpoints, businesses get the uncertainty
- Changes to commodity codes (Tariff stop press notice 41)
- EU urges the UK to accelarate the work on the implementation of the withdrawal agreement incl VAT aspects & registration…
- Existing UK trade agreements with non-EU countries
- Export licences and certificates from 1 January 2021
- FTT: University Of Southampton Students’ Union – VAT on hot food & coffee sales
- Good Law Project forces HMRC to collect £1.5bn in VAT from Uber
- HMRC Brexit Reminder Letter – Businesses with Poor Compliance will not access Simplified Declarations
- HMRC confirms VAT rules for goods moving between Northern Ireland and the rest of the UK post Brexit
- Import licences and certificates from 1 January 2021
- International road haulage permits: ECMT permits 2021
- List of goods imported into Great Britain from the EU that are controlled from January 2021
- Long term UK cruisers in Europe face paying VAT twice on boats
- No longer a VAT exemption on PPE’s as of Nov 1, 2020
- Reclaiming VAT on mileage in the UK Education
- Synopsis of Due date for GSTR-3B October 2020 to March 2021
- TOMS review – Could you be due a VAT repayment?
- Trade with the UK from January 2021: prepare your EU business – guidance in several languages
- UK Brexit Northern Ireland EU XI and XU VAT number prefix
- VAT exemptions and non-profits – tough going
- VAT liability of payroll services
- VAT: self-billing arrangements – No impact, for once, with Brexit
- What does ‘no-deal’ Australia-style Brexit mean?
MIDDLE EAST
GCC
- GCC countries: Comparison of VAT regimes in Bahrain, Oman, Saudi Arabia, UAE
- GCC Indirect Tax Weekly Digest – 27 October 2020
AFRICA
- Deadline for submitting monthly VAT return will be the month following the end of the tax period
- VAT Act amendments submitted to Egypt’s House of Representatives
- Kenya gazettes VAT regulations on digital marketplace supply
- Kenya gazettes VAT regulations on electronic tax invoices
AMERICAS
- Bolivia’s President-Elect Planning VAT Relief and Wealth Tax
- Bolivia’s President-Elect Vows to Cut VAT
- Extension of VAT exemption on importation and sale of books approved
- Peru Extends VAT Incentives for the Promotion of Books
- Does Florida Have Any Sales Tax Economic Nexus Changes?
- How Has the New York Economic Nexus Changed?
- How the California Sales Tax Nexus Impacts Businesses
- November sales tax rate changes
- Real-time tax remittance is back on the table in Massachusetts
- Sales and Use Tax and Value Added Tax Pitfalls for E-Commerce Businesses
- Understanding the New Texas Sales Tax Nexus Rules
- What Are the Illinois Sales Tax Nexus Rules?
- What Is a Sales Tax Holiday?
- What’s a sales tax risk assessment, and why should you get one?
ASIA-PACIFIC
- A2ZTaxCorp’s Weekly GST Communique dated October 26, 2020
- AAR: Liaison offices of foreign entities liable to pay GST
- Activities undertaken by branch office in India for promoting business of foreign head office is a supply under GST
- Alternatives to GST rate cuts
- Application for amendment in GST registration- Form GST REG-14
- Can India be inspired by Finland’s VAT loan?
- Composition taxpayers with ‘NIL’ liability can file returns via SMS: GSTN
- Delhi Govt. notifies recent changes in Reverse Charge Mechanism on renting of Motor Vehicles
- Don’t lose your GST refund due to errors!!! Resolve It.
- Dream11’s ‘online fantasy games’ is a game of skill and not ‘betting’
- E-Invoicing in India
- E-Invoicing Platform to Replace E-Waybill System
- Electronic Cash Ledger under GST & How to view the same
- Electronic Liability & Credit Ledger under GST
- Form GST REG-13- Application for grant of Unique Identification Number
- Government to prepare a list of ‘risky’ companies created to evade GST
- Grant of GST Registration only after Physical Verification of Business place if Aadhaar Authentication isn’t done
- GST Analytics wing to identify risky suppliers to exporters
- GST council recommends changes to return filing system
- GST Implications on Activities of a Liaison Office of a Foreign Entity
- GST Refunds – Guidelines on several selected topics
- GST: Commissioner empowered to authorize ‘arrest’ prior to Completion of Assessment
- GSTR 3B and GST Annual Return
- GSTR 9, GSTR 9A, GSTR 9C due date extended to 31st Dec 2020
- How to claim Refund of Excess Payment of GST – FAQs
- Impact Of E-Way Bill On FMCG Sector
- Import of Services and treatment under GST Law
- India Provides Further Extension for Tax Returns, Audit reports, and GST Annual Returns
- Indian Customs appoints a separate Authority for Advance Rulings (AAR)
- Liaison offices of foreign entities liable to pay GST
- Mandatory GST e-invoicing launched on 1 October 2020, with some relaxations
- Order of amendment of GST registration in Form GST REG-15
- Refund in GST regime under Section 54 read with Rule 89 and 96
- Relationship between Consideration & Supply under GST
