Below you find all items we published in the past week.
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WORLD & TECHNOLOGY
- Crypto – what did you always wanted to know about taxation of cryptocurrencies?
- Global Indirect tax rates table
- OECD: Report released on “green” budgeting and tax policy tools in light of COVID-19
- OECD: Tax Inspectors Without Borders annual report for 2020 released
- Potential misunderstandings, mistakes and pitfalls in a tax transformation journey
TECHNOLOGY
- How Does A Tax Engine Work?
- Podcast Isabelle Desmeytere, VAT Automation, the next step in VAT compliance
- TravelPerk Debuts VAT Reclaim Service
EUROPE
- Upcoming changes in Belgium: VAT rate reduction handgels, mouthmasks, construction works & Quid E-Invoicing
- VAT reduction (6%) on handgels and mouth masks extended
- Beating the Black Friday Blues: Don’t let complex European VAT rules take the shine off your ecommerce success
- EU to impose tariffs on up to $4 billion of U.S. products
- Brexit and Fiscal Representation: What Do Businesses Operating in the EU Need to Know?
- Comparing Europe’s Tax Systems: Consumption Taxes – Switzerland the best, Poland the worst
- EU budget: European Commission welcomes agreement on €1.8 trillion package to help build greener, more digital and more…
- EU Combined Nomenclature 2021 published
- EU imposes additional duties against certain US products (entering into force on November 10th, 2020)
- EU: Agreement on dual-use goods and technologies
- European Commission President Speaks on Fair Taxation of the Digital Economy at EU Ambassadors’ Conference 2020
- European Commission publishes October 2020 infringements package
- Getting ready for the end of the transition period
- The role and importance of the VAT Committee within the European Commission
- Week of Nov 1 – 6, 2020: Communication on VAT/Customs by the official instances of the European Union – An overview
- C-374/19: ECJ on the adjustment of input tax for the unsuccessful business if some of the tax-exempt output supplies are continued
- ECJ C-42/19 (Sonaecom) – Judgment – Input VAT on preparatory activities for acquisition of shares and restructuring that did not…
- ECJ C-734/19 (ITH Comercial Timişoara) – Judgment – Input VAT recovery for goods/services no longer used beyond taxpayer’s control
- ECJ VAT C-703/19 (J.K.) – AG Opinion – Scope of the concept of a ‘restaurant service’ to which a reduced rate of VAT applies
- VAT – Agenda of ECJ in November 18-26, 2020, 3 Judgments
- Where is the fixed establishment concept heading?
- Brexit – Streamline your flows by taking advantage of the smart border set up by France
- Brexit and VAT obligations of British companies in France: lack of tax representation
- Budget law 2021: Section on VAT grouping, which would be applicable as of Jan 1, 2023
- End of VAT lump sum reductions in France
- France proposes new e-invoicing and e-reporting obligations from 2023
- Headquarters / branch relations – Interactions with the VAT group concept. Council of State applies the “Skandia” jurisprudence
- Mandatory B2B E-invoicing: Publication on the application of the reform on the generalisation of B2B electronic billing from 2023
- Report of the Directorate General of Finance public: VAT in the digital age in France (incl. the E-Invoicing proposals)
- Roll out of e-invoicing from 1 January 2023 for domestic B2B invoices
- VAT grouping regime proposed
- 3 ways to rectify a wrong invoice in Germany
- An attorney is obliged to take precautionary measures to ensure deadlines are met even if the attorney is suddenly absent
- Federal Ministry of Finance letter on VAT treatment of vouchers
- German Ministry of Finance Publishes Guidance on Temporary Reduction in VAT Rates in Response to COVID-19
- Update on temporary VAT rate reduction: Federal Ministry of Finance letter on the return to the “normal tax phase”
- VAT Cut Passed On To German Shoppers, Study Finds
- Clarification that managers of companies are jointly and severally liable for their Companies’ Debts incl. VAT
- COVID-19: Extension of the exemption of import VAT and relief of customs duties on medical supplies till April 30, 2021
- Supplies of commercial vessels are exempt from VAT, customs duties and excise taxes
- Overview of indirect tax measures in autumn 2020 tax package
- Real Time Invoice Reporting (RTIR) – RFHUAUDIT Audit Report legal background: 23/2014 Decree
- Clarification 11: VAT rate for mandatory checks on systems installed inbuildings mainly for private residential use
- Clarification 532: Entrusting a facility for the elderly from part of a foundation
- Clarification 535: Arrangement with creditors – application of split payment – refund VAT credit – legal guarantees
- Clarification 539: Exclusion of a fixed establishment from the VAT group
- Italy: New E-Archiving Requirements in 2021
- Ruling answers 372 & 375: VAT exemption of supplies of financial services
- Ruling answers 456 & 459: Clarifications on VAT Exemption of Supplies of Medical Services
- VAT deduction precluded in case of wrongly issued invoice
- EU authorizes Malta to Apply a Higher VAT Registration Threshold of EUR 20,000 until 31 December 2024
- Significant VAT Changes For Cross-border E-Commerce From 2021
- VAT on supplies of staff – clarifications from San Domenico Vetraria
- Registration VAT scheme KOR (SME) before 3 December
- VAT adjustment for private provisions to staff and relations (BUA)
- Availability of free tools for handling JPK_VAT with the declaration has been fixed
- Difficulties in using free tools for handling JPK_VAT with the declaration
- Fiscal receipts considered as simplified invoices – sudden change of the approach of the Ministry of Finance
- Legislative measures implementing EU VAT directives for e-commerce transactions
- Polish questions to the ECJ about the scope of the VAT exemption for credit services of art. 135(1)b
- Polish Supreme Administrative Court decision related to the VAT treatment of supplies of medical device equipment (judgment of 30 July 2020, no…
- Provincial Administrative Court in Gliwice: A German e-commerce selling goods through a Polish warehouse does not lead to a Fixed…
- Provincial Administrative Court in Gliwice: A Swiss company operating to logistic center in Poland leads to a Fixed Establishment in Poland
- Provincial Administrative Court in Gliwice: Toll manufacturing activities in Poland do not lead to Fixed Establishment
- VAT for e-commerce 2021: Draft amendment to the VAT Act providing for changes in the taxation of the e-commerce sector published
- COVID-19: Extension of VAT refunds without a VAT audit, 5% penalty for late payment of VAT
- General VAT compliance obligations and registration requirements for Romanian companies
- Romania’s Govt. to draft 2021 budget, but not endorse it before elections (Dec 2020)
- Spain to lower VAT on masks
- Spain to slash sales tax on health masks to 4% from 21%, minister says
- State Budget 2021: Government has also announced its intention to finally pass the tax on non-reusable plastic
- The Spanish Customs give instructions for the use of the EORI number after Brexit
- UK Businesses will need EORI number to ship to Spain
- Drawing up statements to assess the insured’s care needs is covered by Article 132(1)(g) of the Directive
- Right of deduction for the purchase and installation etc. of a photovoltaic plant for micro-production of electricity
- Change in the definition of electronic supply
- Electronic VAT Return Filling From January 2021
- VAT regulations for mail order companies
- Information on the balance of funds on the electronic account can be obtained by the VAT payer through the Electronic Cabinet
- Submission of a clarifying calculation of VAT: payment of fines and penalties
- Ukraine Parliament Considers Bill to Amend Taxation Rules on Digital Services
- Ukrainian VAT on digital services January 2022
- Are You Ready For Brexit? VAT And Customs Duty Considerations
- Brexit Update – HMRC Trader Support Services for Northern Ireland
- Brexit: GB-NI trade ‘will involve 30 million declarations’ a year
- Brexit: UK Parliament seeks clarity on Northern Ireland Protocol (EU VAT identifier for businesses) from UK treasury by Nov 14, 2020
- Check UK trade tariffs from 1 January 2021
- Corporate report: The HMRC Charter
- Council Leisure Services – Could they be Outside the Scope of VAT?
- Customs Declaration Service communication pack
- Education and catering – University Of Southampton Students’ Union case
- FTT – VAT “Builders’ Block” – Refund of VAT to builders
- Get VAT Ready for Brexit – latest Northern Ireland news
- Government response to consultation on the departure from retained EU case law by UK courts and tribunals
- Government urged to cut VAT on beer after Brussels gives green light to tax break
- HMRC change of view on VAT treatment of compensation and early termination payments – potential need to correct VAT returns
- HMRC clarification on VAT treatment of digital advertising by charities
- HMRC confirms its policy on entitlement to reclaim import VAT
- HMRC guidance on recovery of import VAT may require businesses to change existing import practices
- HMRC urges traders to act now to prepare for 1 January 2021
- How to Prepare For Brexit Now | Customs and VAT FAQ
- Input VAT attributable to the export of certain financial services products to the EU can be claimed
- Isle of Man Gazettes Consolidated Text of VAT Act 1996
- Krystal Hosting Ltd (FTT): Cancellation of registration
- Petition – Keep tax-free sales at airports and the VAT Retail Export Scheme
- Q&A – Brexit and the future of UK VAT refunds after 31 December 2020
- Recent HMRC guidance on VAT and SDLT implications of lease variations
- Recent VAT case concerning financial services and VAT
- Reduced rate denied for roof insulation
- Tallington Lakes Ltd (FTT): Caravan disconnection fees
- The top 3 VAT issues businesses who sell goods/services cross-border (B2B) should consider
- To move goods to or from Northern Ireland from Jan 1, 2021, you’ll need an EORI number that starts with XI
- UK implements new e-commerce VAT rules effective 1 January 2021
- UK tribunal rules Jersey advertising services structure not abuse of law for VAT
- UK VAT deductibility for EU Financial Services
MIDDLE EAST
GCC
OMAN
AFRICA
AMERICAS
- Taxation of digital services, enactment expected for January 2021 effective date
- Updated list of non-resident digital service providers registered for VAT purposes
- Florida issues History of Local Sales Tax and Current Rates
- How Has the Arkansas Sales Tax Nexus Changed?
- Indirect tax developments Missouri (tax on online sales) and Vermont (marketplaces)
- Joe Biden is President-elect: what’s next for US tax and trade policy?
- Kansas Clarifies Sales and Use Taxes on Digital Currency
- Sales Tax Automation Mistakes
- Sales Tax Requirements Concerning Digital Currency Under the Retailers’ Sales and Compensating Tax Acts
- USTR suspends GSP for certain Thai origin goods, Commerce issues preliminary determination on Vietnam CVD case
- Vermont: New law revises timeframe on remote seller and marketplace facilitator economic nexus
- What Are the Georgia Economic Nexus Requirements?
- What You Need to Know About the Maryland Sales Tax Nexus
ASIA-PACIFIC
- Catalogue of technologies subject to export restrictions and prohibitions updated
- China Provides Tax Exemption for Exported Goods Re-Imported Due to COVID-19
- Nationwide special fapiao e-invoice end of 2020
- “Lock Stock and Barrel – of Debit & Credit Notes with Tax Invoices under GST-Parable of Not a Penny More and Not a Penny Less”
- 18% GST on Leasing of pathway to a person to their Dwelling Unit
- A2ZTaxCorp’s Weekly GST Communique dated November 09, 2020
- Accounting of GST Transactions: Output Tax Liability, Input Tax Credit etc
- Airline operator is entitled to exemption from payment of IGST on re-import of repaired parts/aircraft: CESTAT-Delhi
- Application for cancellation of GST registration in Form GST REG-16
- Auto-populated Form GSTR 3B (PDF) from October 2020 onwards
- CBIC Issues 8 GST notifications on 10th November 2020
- CBIC notification on GSTR-3B, GSTR-1, etc
- CBIC notifies Auto-drafted ITC Statement in FORM-2B
- CBIC notifies New rules for Inward/Outward Supplies, GST Returns & New form GSTR 2B
- Classification of Imported Goods to be done by adjudicating authorities
- Due Date Compliance Calendar November 2020
- E-Invoicing – The Recipient’s Perspective
- E-Invoicing : The new lighting of GST this Diwali!
- E-invoicing for taxpayers with turnover exceeding Rs. 100 Cr from 1st January 2021
- E-way bills in breif with latest Updates
- Filing of reply under GST in Form GST REG-24
- Form GSTR-4 – Quarterly Return (Till FY 2018-19)- Filing Manual
- Fundamentals of reverse charge under GST
- GIST of GST notifications issued on 10.11.2020
- GST E-invoicing mandatory from 01.01.2021 if TO exceeds Rs. 100 Crores
- GST Form-2B – Auto-drafted Input Tax Credit
- GST Number Verification API – Free tool
- GST portal scaled up to handle 3L taxpayers concurrently
- GSTN issues Taxpayers guide to GST Errors and Solution
- India Expands Taxpayer Scope for CTC Invoicing
- Integration of e-Invoicing & e-Way Bill under GST
- Madras HC permits re-submission of Form GSTR-3B
- Madras High Court: Allows rectification of GSTR-1 to avail credit in absence of enabling provision
- Manual on Enrolling as a GST Practitioner
- Now Annual aggregate turnover of preceding financial year can be checked from the GSTN portal
- Physical verification report in Form GST REG-30
- Place of supply of services | Section 13(1) to 13(13) | IGST Act, 2017
- Representation on mis-selling of GST database on Social Media
- Scope of “faceless” proceedings expanded
- Self Assessment Scheme under GST
- Supreme Court reserves order on GST on sale of lotteries
- TDS / TCS Rate Chart for F.Y. 2020-21 (A.Y: 2021-22)
- You will receive notice from GST department if there is mismatch in your returns
- Budget 2021: Re-introduction of GST?
- Malaysia’s Petronas to pay Sabah state $303 million in sales tax next year