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- A paradigm shift in VAT tax controls to be anticipated
- Country Mandate Updates in India, Australia, France, Kenya, Vietnam, China & Italy
- The cost of supporting your Tax Engine with dated technology
- A Comprehensive Digital Business VAT Registration Guide
- Price and sales effects of standard VAT rate changes: Evidence and implications for unconventional fiscal policy
- Japan and UK sign Comprehensive Economic Partnership Agreement
- OECD releases report on taxing virtual currencies
- Top 10 Most viewed articles on www.vatupdate.com in Oct 2020 & in 2020 year-to-date
EUROPE
- Indirect tax measures new government: VAT 6% VAT on demolition and reconstruction of private residences and increase in excise duties on…
- Temporary extension 6% tariff for demolition and reconstruction
- VAT Gap & e-invoicing
- VAT regime for vouchers
- Law on the implementation of the E-Commerce Directive per July 1, 2021
- Proposal to extend the VAT rate cut from 20% to 9% on catering and restaurants, beer and wine, books and other products until 31 Dec 2021
- Bulgaria amends VAT legislation; changes affect a wide range of sectors
- Draft Bill on Amendments to the VAT law: Postponed accounting for importation via the VAT return, threshold to apply VAT cash accounting…
- Postponed accounting for importation via the VAT return was extended until the end of 2020
- Who is liable to pay VAT upon imports – the declarant, or the goods‘ owner?
- Consideration for marketing services rendered abroad subject to VAT
- Uncertainty regarding implementation of digital services tax continues
- Deep Dive into the Reverse Charge Mechanism
- Comparing Europe’s Tax Systems: Consumption Taxes
- Considering a superyacht? Think about VAT
- Budget 2021: Upcoming changes in 2021 in European Union / Norway / Switzerland
- Advocate General Opinions of the European Union Court of Justice in Gmina Wroclaw (C-604/19)
- VAT on Admission to Events
- Insurance and Financial Services VAT: Will a Reform Emerge by the End of 2021?
- Right to input VAT deduction by importer (CJEU judgment C-621/19 Weindel)
- Insurance and Financial Services VAT: Will a Reform Emerge by the End of 2021?
- Right to input VAT deduction by importer (CJEU judgment)
- VAT Expert Group – Minutes 27th meeting of Oct 5, 2020
- Group of the Future of VAT -Minutes 33rd meeting
- October infringements package: key decisions
- Why has my 13TH directive claim been refused? – PART 2
- Supplies of services to members and non-members from the VAT point of view
- Proposal for a New Electronic Customs Information Exchange System to Streamline Customs Processes
- VAT job opportunities in Poland and the UK
- BREXIT Implications for Amazon Businesses After the 1st of January 2021
- VAT infringements procedures closed on Oct 30, 2020
- CHEP Equipment Pooling case: Transfer of goods is not an intra-Community supply and refusal of a VAT refund due to lack of VAT registration is…
- Week of Oct 26-30, 2020: Lots of communication on VAT/Customs by the official instances of the European Union – An overview
- Closer VAT cooperation is needed at EU level
- Effects of and considerations about VAT rate reductions (COVID-19)
- VAT Committee – New guidelines on VAT published after meeting of Jun 12, 2020
- Infringements: action against the UK for failure to comply with EU VAT rules for trade in financial instruments on certain terminal markets
- Customs: Commission publishes the 2021 version of the Combined Nomenclature
- EU taxpayers’ rights – simplified procedures for better tax compliance (Recommendation) – Public consultation
- EU taxpayers’ rights in the single market – public consultation
- Flashback on ECJ cases – C-73/06 (Planzer Luxembourg Sarl) – Refund of VAT to taxable persons not established inside the country, comcept of…
- Right to deduct import VAT if the importer of record is not the owner of the goods
- Fixed establishment topic evolves further
- European corona scheme for exemption from VAT and import duties extended by six months
- Adjustment of initial VAT deduction as a result of volume rebates | News Flash
- EU Commission launches new platform Access2Markets
- Reduced VAT rate applicable to the admission fees collected for cultural, recreational, educational or professional activities
- Reduced VAT rate applicable to the admission fees collected for cultural, recreational, educational or professional activities
- French FAQ about tax consequences of Brexit
- Additional guideline for the VAT rate reduction on July 1st 2020 and increase on January 1st 2021
- VAT-refunds in Germany for non-EU business entities
- Brexit and VAT from January 1st, 2021
- Germany – Digital VAT Package translated into the local law and further changes to be expected 2021
- Digital VAT Package translated into the local law and further changes to be expected 2021
- ECJ C-515/20 (Finanzamt A DE) Questions: Reduced rate for firewood
- Ministry of Finance: comments on amended requirements for intra-community supplies
- Reverse charge on supplies with installation – Be careful !
- Guidance on VAT corrections with retroactive effect
- Reverse charge on supplies with installation – Be careful !
- Guidance on VAT corrections with retroactive effect
- Greece Extends Deadline for Payment of November VAT
- Greece Extends Deadline for Annual Certificate of Tax Compliance and Payment of October VAT
- Suspension of the VAT payment for November 2020 until 30 April 2021
- Revenue eBrief No. 197/20 – Budget 2021 – Changes to the Value Added Tax rates on the supply of certain goods and services
- Revenue eBrief No. 199/20 – Customs Manual on Import VAT
- Minister Martin welcomes drop in VAT rate for tourism and hospitality sector from Sunday
- Temporary VAT measures relating to Covid-19
- Clarification 530: Hand disinfectant detergents -hydroalcoholic solutions in liters
- Clarification 525: Article 124 relaunch decree – Protective clothing
- Clarification 526: VAT Group – Organizational constraint
- Clarification 527: VAT treatment of the supply of frozen reproductive cells by a Spanish specialist for an Italian facility
- Updates on e-invoicing, tax receipt lottery, daily payments
- Updates on e-invoicing, tax receipt lottery, daily payments
- Clarification 507: VAT exemption for supplies of protective clothing for sanitary purposes
- Clarification 505: Sequential numbering of invoices
- Training costs are only deducted if legal requirements are met
- Letter answering parliamentary questions about the VAT deduction on training and training costs
- Malfunction internet site ‘Refund VAT from other EU countries’ around October 1
- Investment funds not admissible before judge for VAT exemption case
- In whose name, account and risk invoices are issued determines who must declare the VAT
- No VAT entrepreneurship for services provided without compensation
- 5 tips from the Tax Authorities for the VAT return in corona time
- Only option for small business scheme if the turnover of solar panels of the VAT entrepreneur, together with his other turnover, remains…
- Asset managers demand VAT exemption from the courts
- Alternatives if proper transport documentation of iC supplies of goods can’t be produced
- Public consultations on simplified invoices has begun
- Poland referred to CJEU because of Poland’s failure to align with EU rules on the exemption of imported alcohol used in the production of…
- Decision of ECJ cases show that Polish VAT legislation does not comply with EU regulations
- Everything that the accounting office needs to know about the correction of the new JPK_VAT
- Polish Minister of Finance explanations on cash register receipts classified as simplified invoices
- Changes to Polish VAT filings: The new SAF-T
- The new version of the e-microfirm application for submitting JPK_VAT with the declaration
- SLIM VAT program adopted by the government – Major simplifications in Polish VAT law & practice
- Portuguese DGAE (Director-General of Economic Activities) has issued some Brexit guidelines
- Tax Authority has issued FAQ about the QR code
- Optional VAT payment via direct debit implemented
- Requirement to use certified invoicing software delayed for certain entities
- Unique document code (ATCUD) implementation delayed
- ATCUD – QR code New Regulation
- Portugal ATCUD code for invoices has been postponed
- Tax authorities issued clarification on the implementation of the QR code:
- Portugal postpones certified invoicing system for entities registered solely for VAT purposes
- Real Estate in Romania Tax and Legal Overview
- Indirect tax measures: VAT rates, vouchers, VAT impact of PPE provided for free to employees
- Russia zero-rate ecommerce VAT for resident sellers
- VAT Exemption for Russian Retailers Selling Products Online
- Russia Applies VAT Exemption for Activities Conducted by Bankrupt Parties
- Planned abolition of VAT exemption for rights to electronic computer programs and databases
- “Sale and leaseback” transactions are considered as a service – a single financial transaction
- Disrupted operation of the eDavki system and G2G services, 7 – 9 November 2020
- Extended validity of the decree on the list of goods to deal with the consequences of the epidemic, which is temporarily exempt from import duties…
- New extension of exemptions from VAT and customs duties on imports of medical equipment
- Frequently asked questions about VAT taxation of real estate leases
- Use of cost-sharing agreements to recover input VAT
- Prize money in competitions other than sports competitions, VAT
- Position: Sale of goods to visitors from a country outside the EU – use of the goods before departure
- Guidance: Case law: Adjustment obligation in the event of a change of use
- Turkey Tax Agency Updates Special Consumption Tax Rates on Fuels
- Virtual Recipient Application Makes Sending an E-Delivery Note to all Recipients Possible
- Virtual Recipient Application Makes Sending an E-Delivery Note to all Recipients Possible
- Virtual Recipient Application Makes Sending an E-Delivery Note to all Recipients Possible
- Customs Regulation Amendment Turkey
- The fight against COVID continues: the list of goods exempt from VAT has increased
- The government has amended the VAT SER procedure. They are valid from November 4
- Warning! The government has amended the VAT SER procedure
- How to get information about the balance of funds in the VAT SER?
- Check UK trade tariffs from 1 January 2021
- Post Brexit Import licences and certificates
- Northern Ireland seen as part of the UK for VAT. But Not.
- Brexit: Trade in goods subject to excise duty from 01.01.2021
- Preparing Brexit How ready is the UK?
- Apply for an account to defer duty payments when you import or release goods into Great Britain
- FTT: Netbusters (UK) Ltd – proper classification for VAT purposes the supplies
- Various cases around sports and leisure facilities – whether economic activity
- The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020
- FTT: Leeds Beckett Students’ Union – whether events were fund-raising events
- UK VAT Implications of Brexit For Services Businesses
- UK to end VAT-free shopping for visitors on Jan 1, 2021
- Will you need a bank guarantee to defer customs charges in 2021?
- The U.K. VAT Implications Of Brexit For Services Businesses
- Dental profession calls for permanent VAT exemption on PPE
- New HMRC guidance on duty deferment and guarantee waivers
- PPE – Updated VAT Rules
- HMRC internal manual VAT Health/ PPE’s – Standard rate applicable again
- Changes to notifying an option to tax land and buildings during coronavirus (COVID-19)
- Pay attention to the pro rata calculation of VAT for both taxed and exempt supplies
- Brexit: Import clearance in the UK for companies established in the EU from 1 January 2021
- Revenue and Customs Brief 17: VAT liability of private sonography services
- UK Import VAT; Postponed Accounting System – Major Issue
- Balancing risk between landlords and tenants in leases
- Brexit and VAT pt1: mini one stop shops, tourism and VAT refunds
- HMRC changes VAT policy for private baby scans
- Check if you can get a guarantee waiver for a duty deferment account in Great Britain
- Brexit customs, excise duty and VAT deferment account opportunity
- Apply for an account to defer duty payments when you import or release goods into Great Britain
- Brexit EU VAT & customs options for UK ecommerce sellers
- Brexit: Import clearance in the UK for companies established in the EU from 1 January 2021
- UK issues guidance on accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
- Who should register for VAT (VAT Notice 700/1) – change of the address for VAT Registration applications
- GB-XI-EU EORI or what? Confused? Let’s clarify what applies from 2021
- Intrastat requirements from 2021
- FTT: Crow Metals Ltd – denial of input tax
- FTT: Swanage Sea Rowing Club: construction of new boathouse for charitable sea rowing club
- FTT: Telec Utilities Ltd: VAT default surcharges – insufficiency of funds
- VAT Update for Opticians & Hearing Aid Dispensers
- Revised treatment early termination fees – HMRC follows ECJ Case
MIDDLE EAST
- FTA to issue Tax Residency, Commercial Activities Certificates for investors in UAE via its e-Services portal
- Changes in UAE VAT Refund Template
- What is UAE VAT Reconsideration Form?
AMERICAS
- Bahamas enforces VAT on foreign digital services
- The Bahamas Issues Release on Enforcement of VAT on Digital Services Provided by Foreign Entities
- Bahamas Issues Release on Enforcement of VAT on Digital Services Provided by Foreign Entities
- Sales tax permits: A state-by-state guide
- What is the South Dakota Economic Nexus Threshold?
- Arkansas “Temporary” Sales Tax Made Permanent
- 5 States With No Sales Tax
- What Is Sales Tax and Where Does It Go?
- How the Washington State Nexus Sales Tax Works
- Is There a Kansas Economic Nexus Sales Tax?
- How Will The Pandemic Impact Sales Taxes In The Long Run?
- US Colorado clarifies marketplace sales tax liabilities
- October Roundup: Sales tax laws you need to know
- Six tips to file Sales Tax Returns easily
- Louisiana to have a 2-day Sales Tax Holiday in November
- States with highest and lowest Sales Tax Rates
- Reviewing the Michigan Sales Tax Nexus
- What Are the Virginia Sales Tax Nexus Requirements?
- How Does the District of Columbia Economic Nexus Work?
- Guide to the new US sales tax laws for European businesses
- How a PR problem grew into a sales tax issue
- How to Get a Handle on State Reporting
AFRICA
ASIA-PACIFIC
- No VAT For Exports Returned To China, Finance Ministry Says
- China Launches Series of Electronic Special VAT Invoice Trials
- New Export control Law as from 1 of December
- Hainan to better tax reporting system in duty free stores
- Delhi High Court: Tax authorities may conduct Service Tax Audit post GST regime
- GST Commissioner has power to authorise ‘arrest’ prior to adjudication/assessment
- E-way bill for a consignment of value < 50K for multiple invoices in the same conveyance
- Starbucks fined for not passing on GST cut benefits
- Form GST REG-22 Order for revocation of cancellation of GST registration
- India releases implementation rules for Equalization Levy on e-commerce supply and services
- Order for Cancellation of GST Registration in Form GST REG-19
- E-Invoicing Updated List of Frequent Asked Questions
- Analysis of GST on Real Estate Sector-Simplified
- GST E-Invoice system enabled for taxpayers having turnover exceeding Rs. 100 cr
- Order dropping cancellation of GST registration in Form GST REG-20
- Procedure for intimation of voluntary payment- FORM GST DRC 03
- Blocking of the e-credit ledger – Mismatch of GSRT-2A and 3B
- National Appellate Authority For Advance Ruling- Under GST
- Exempted Supply in light of Composite Supply under GST
- Revocation application under GST in Form GST REG-21
- GST e-invoice system: 495 lakh e-invoices generated on NIC portal
- Objective of Digitization is to convenience taxpayers and not to harass them, says Bombay HC
- Compliance Calendar for the month of November, 2020
- 41st GST Council Meeting: Key Highlights
- Tax Compliance Calendar for November 2020
- A2ZTaxCorp’s Weekly GST Communique dated November 02, 2020
- Kerala HC directs revenue to allow uploading of Returns for past period to avail Input Tax Credit
- GST collections cross Rs 1 trillion in October for first time in 8 months
- Top 15 Case Laws related to GST for October 2020
- Levy of GST on Equipments & Aids of Disabled and Blind Persons,Inhumane and against Social Justice
- TDS / TCS Rate Chart for F.Y. 2020-21 (A.Y: 2021-22)
- Overview of interaction of equalization levy and GST on certain e-commerce supplies
- How to Track GST Refund Status- Procedure & FAQs
- List of All GST Forms
- Offine tools for GSTR-2B, GSTR-4 and GSTR-9
- GST e-invoices jump threefold within a month of launch, shows data
- Filing of a Reply in Form GST REG-18
- Government Identifies Thousands of GST “risky” Companies via Analytics!
- FAQs on Login, DSC Registration, E-Sign and EVC on GST Portal
- Synopsis of Due date for GSTR-1 October 2020 to March 2021
- Application for cancellation of GST registration in Form GST REG-16
- Proposal to re-introduce GST requires meticulous study — Muhyiddin
- Guidance: Sales Tax & Service Tax (Guide on Return & Payment)
- Guide: GST : Guide on GST Exemption of Investment Precious Metals (Fourteenth Edition)
- Guide: Record Keeping Guide for GST-registered Businesses (Sixth Edition)
- Sri Lanka postpones VAT payments for COVID-19
- Sri Lanka Provides Return Deadline Extensions for VAT, Stamp Duty, and Betting and Gaming Levy
- Sri Lanka Provides Return Deadline Extensions for VAT
- Proposal to reduce VAT on necessary consumer goods
- New timelines on mandatory e-invoicing in Vietnam
- Vietnam’s E-invoices: Decree 123 Delays Implementation Until July 2022
