Below you find all items we published in the past week.
If you would like to receive these updates automatically in your mailbox, please subscribe HERE.
Our previous weekly VATupdate newsletters can be found HERE.
- How importers and Exporters Can Increase Import VAT savings
- Top 10 Most viewed articles on www.vatupdate.com in Nov 2020 & in 2020 year-to-date
- VAT implications of remote workforce
- Why B2B digital companies need to start assessing global VAT/GST obligations
- Year-end tariff mitigation and customs valuation compliance strategies/Year-end adjustments
- Vatglobal’s automated VAT solution for e-commerce sellers
- Will VAT be one of the first taxes to be fully automated from a compliance technology standpoint?
EUROPE
- Extended application 6% demolition and reconstruction – the details
- Plastics regulation: how will it impact your company in 2021?
- The periodic VAT return: near death by 2025?
- Will financial services be subject to VAT in Belgium by 2025?
- Will VAT refunds lose importance by 2025?
- COVID-19: possibility to settle VAT arrears that arose between 1 October 2020 and 31 December 2020 until the end of 2020
- Electronic recording of sales additionally postponed
- Inspired by Scotland, Czech gov’t aims to cut VAT on period products
- The Ministry of Finance proposes to reduce VAT on women’s menstrual aids
- Deadline for VAT loans to SMEs postponed
- Denmark Announces Green Tax Reform Plans
- Denmark Tax Agency Explains PE, VAT Place of Delivery Rules for Employee Home Office
- Compliance, cooperation and crisis management top agenda of Tax Administration summit
- COVID-19 measures in European Union / Norway / Switzerland Update – December 1, 2020
- EU MOSS VAT returns – what happens post Brexit?
- EU VAT Expert Group – Presentation on ”Taxation in Europe Database for OSS”
- Fair Taxation: Member States agree on new tax transparency rules on digital platforms (DAC7 & DAC8)
- How Brexit is going to impact you as an e-commerce seller
- Minutes of the 116th meeting of the VAT Committee
- New EU Prosecutor’s Office Takes Aim at 50-Billion-Euro-a-Year ‘Carousel Fraud’ Schemes
- VAT Expert Group – 28th Meeting on Nov 30 – Transactional Based Reporting & Single EU VAT registration
- VATupdate.com overview: Upcoming changes in 2021 (or later) in European Union / Norway / Switzerland
- What it means to be VAT registered as an e-commerce seller
- ECJ C-487/20 (Philips Orăştie RO vs RO) Questions: Withholding VAT refund due to assessment that was already annulled by a judgment (but…
- Roadtrip through ECJ Cases – Focuss on ”Fixed Establishments”
- VAT – Agenda of ECJ in December 2020, 5 Judgments, 1 AG Opinion
- Flashback on ECJ cases C-168/84 (Berkholz): First ECJ case on Fixed Establishments
- Flashback on ECJ cases C-231/94 (Faaborg-Gelting-Linien A/S): Restaurant transactions on board ship – Place of taxable transactions.
- Roadtrip through ECJ cases: Focus on ”Discounts”
- 35-years of VAT Fixed Establishments – review of landmark judgements
- ECJ C-489/20 (Kauno teritorinė muitinė vs LT) Questions: VAT still due if smuggled goods are seized and subsequently confiscated?
- Finnish Supreme Court judgement regarding ECJ C-215/19 (A Oy) regarding colocation services
- Supreme Court: Cooperative was not considered to provide a separate service to contractors
- France Hikes VAT Due On Yacht Charters
- France publishes final guidance on Mandatory Disclosure Rules
- General Directorate of Public Finances submitted to Parliament its report on electronic invoicing
- Generalisation of electronic invoicing in France and the obligation of VAT e-reporting as of 2023
- Input VAT deductions, services provided by head office to branches (Conseil d’Etat decision)
- UK entities do not have an obligation to appoint VAT representative in France post Brexit
- BFH Ruling – Reduced tax rate for the event of techno and house concerts
- Complaint for rejection of VAT refund applications by foreign companies upheld
- Due date of import VAT: New regulation will apply as from 1 December 2020
- German stimulus fails to turn anxious savers into big spenders
- Germany loses VAT recovery case at ECJ
- Invoice Amendment in the case of Incorrectly Applied Reverse Charge Scheme
- Opportunity in verifying rate of VAT on categories of goods
- Tax measures to assist all businesses affected by the coronavirus pandemic, incl. change in the due date of import VAT,
- Welcome liquidity: Germany changes due date of Import VAT
- Changes on XML data and tax authorities’ tool
- Hungary Expands Real-Time VAT Controls
- Temporary preferential VAT rate for newly constructed residential property proposed
- 2020 Finance Bill introduces fiscal representative for non-EU VAT registered businesses with poor tax compliance record
- Irish government to give power to tax authorities to order non-Irish traders to appoint fiscal representative
- Clarification 560: Animal Assisted Therapy – VAT exemption
- Clarification 564: Demolition of an existing building and construction of a new one residential building
- Italian Tax Controls: Five Key Facts to Know Before the New Year – Pre-filled VAT returns as of Jan 1, 2021 (?)
- Provision of 26 November 2020 Automatic exchange of cross-border mechanisms (DAC6)
- VAT payments, contributions and withholdings due on December 16: extension to March 2021
- VAT treatment of company canteen replacement services provided via meal vouchers
- According to AG, installation of solar panels entitles to a VAT deduction on the construction of a house and the purchase of a plot
- Limited VAT exemption for services to members
- Tax authorities want to receive the KOR (SME) application by post
- Using estimates to demonstrate actual use of a home for a solar panel company?
- VAT decree on taxable amount amended
- VAT mitigation measures in response to COVID-19 further extended
- All Portuguese Invoices Must Include a QR Code and ATCUD Code
- New calendar for VAT obligations
- Portugal QR code and ATCUD for electronic invoices
- Budget 2021: Amendment ”Use & Enjoyment” rule, increase VAT on sweetened drinks
- Changes to effective use and enjoyment rules for services to Canary Islands, Ceuta, and Melilla
- New controls and validations of the SII from next January 1, 2021
- Spain Extends SII Scope From 2021 – new fields for sales of goods in consignment
- VAT in hidden income: judicial discord and chaos in the application of the tax
- VAT virtual assistance tools: differentiated sectors calculator
- COVID-19: Proposal to defer payment of VAT for the accounting periods October to December 2020
- Judgment of the European Court of Justice C-787/18 of 26 November 2020, taking over the obligation to adjust deductions for input VAT
- Determining the date of registration of a person as a VAT payer
- Under what conditions are transactions for the sale of children’s New Year’s gifts exempt from VAT?
- Bar owner wins five-year legal tax battle over VAT after claiming his ‘super juices’ are food
- Brexit – VAT identification number with prefix XI for Northern Ireland
- Brexit Changes – Vat Refunds Part 3
- Brexit Northern Ireland ‘XI” GB EU transactions
- Brexit: EU & GB Deliveries to and from Northern Ireland
- Brexit: Import VAT settlement
- Brexit: Shipments of goods involving an Online Marketplace
- BREXIT: Shipments of goods involving an Online Marketplace (OMP)
- Consequences of Great Britain’s exit from the EU
- HMRC Guidance: Changes to Special Procedures information sheets (CIP7)
- HMRC issue guidance on VAT accounting processes for goods moving between GB and Northern Ireland as of Jan 1, 2021
- HMRC issue guidance on VAT accounting processes for goods moving between Great Britain and Northern Ireland from 1 January 2021
- Isle of Man Issues Notice on Mandatory Electronic Filing of VAT Returns
- New Computerised Transit System: technical specifications
- Pay VAT deferred due to coronavirus (COVID-19) (Updated Dec 2, 2020)
- Repeal of the VAT Order for NHS bodies that supply cars to their employees under salary sacrifice arrangements
- Retain whole establishment VAT groups, says ICAEW
- Revenue and Customs Brief 19 (2020) VAT- repeal of the VAT (Treatment of Transactions) Order 1992
- Scottish VAT Assignment – Experimental Statistics
- UK legislation: Replacement of the existing VIES service to enable a UK business to verify a VAT number
- UK Taxpayers May Arrange Payment Of Deferred VAT In 2021
- UK to implement domestic reverse charge on construction services as of 1 March 2021
- VAT changes following Brexit: Abolition of Tax-Free Shopping
- VAT for Charities
- VAT Liability of School Holiday Clubs
- Voluntary VAT Registration – The Pros And Cons
MIDDLE EAST
- E-commerce VAT rules in the GCC: a missed opportunity at perfect harmonization with the EU?
- GCC Indirect Tax Weekly Digest – 30 November 2020
- VAT and other tax news of the GCC
- Public Clarification (VATP022) for Dubai Owners’ Associations and the Management Entities
- UAE Clarifies VAT Rules For E-Commerce
- UAE- Firms offering VAT compliance solutions have bright future
- VAT on multiple vs. composite supplies
AFRICA
- Egypt MOF Clarifies Temporary Application of VAT to Marine Freight Services on Imported Goods
- Egypt’s tax, customs departments to be e-linked by June 2022 end: Finance Minister
- Egypt’s VAT unchanged in law’s amendments, new exemptions included
- Key Facts about Egypt’s Electronic Invoicing System
- Claim of input VAT must be supported by evidence of an underlying transaction
- Confirmation of reversal of April 2020 VAT rate cut from 16% to 14% on 31 Dec 2020
- VAT on exported services – Coca Cola wins High Court case in Kenya
- VAT rising back to 16% from the current 14%
AMERICAS
- 5% GST on digital or electronic services provided by non-residents from 1 July 2021
- Canada to Impose “Digital Tax” on Silicon Valley Giants
- Canada to tax cross-border supplies of digital services from July 2021
- GST/HST and employer-sponsored pension plans, 31 December deadline
- New PST registration requirements in British Columbia and Saskatchewan
- Quebec government temporarily lifts sales tax on masks and face shields
- The government is temporarily eliminating the Québec sales taxes on masks and face shields
- U.K., Canada Reach Trade Deal in a Brexit Boost for Johnson
- Chile Tax Agency Clarifies VAT for Services Between Nonresident Company, Local Supplier
- Chile Tax Agency Clarifies VAT for Virtual Office Services
- Chile Tax Agency Clarifies VAT on Services Provided by Financial Institutions
- Reduced income tax and VAT rates as incentives for the northern and southern border regions
- VAT will be cut to 8% from 16% for Southern Region
- Does Oregon Have Economic Nexus Rules?
- How Was the Nevada Economic Nexus Law Modified?
- Important Details on the Tennessee Economic Nexus
- Is There a Missouri Economic Nexus Sales Tax?
- November Roundup: Sales tax laws you need to know
- West Virginia Sales Tax Nexus Details
ASIA-PACIFIC
- 15 Important Points of GST in Income Tax Audit to be Taken Care off!
- Auto-Population of E-Invoice details into GSTR-1 will be delayed: CBIC
- CBIC enables Online filing of application Form GST EWB 05 by the Taxpayer for un-blocking of E-Way Bill generation facility
- CBIC waives Penalty for non-compliance to QR code provisions if compiled by April 01, 2021
- CESTAT holds CENVAT Credit can’t be denied on Sales Commission as it fall under definition of ‘Input Service’
- Downloading Document-Wise Details Of Table 8A Of Form GSTR-9
- E-Invoicing under GST – An overview
- Extension of mandatory GST e-invoicing as from 1 January 2021 announced
- GST on Non-refundable Registration Fee (NRF)
- GSTN enables option for opting quarterly filing of GST returns under QRMP Scheme
- Impact of GST on Advances/Security Deposits/Retention Money etc.
- Integrated Goods And Services Tax Act, 2017 – Updated till 01.10.2020
- List of cases selected for Audit under GST Act, 2017 for the period 2017-2018
- No Service Tax applicable on Permanent Transfer of IPR
- Service Tax applicable on developing of an Internet based Trading Software and Licensing to its customers: CESTAT
- Telangana Approves ₹58.3 Million in GST & VAT Refunds to Two Solar Project Developers
- Unblocking of E-Way Bill Generation Facility
- Judith Collins open to taking GST off new builds to encourage building
- New Zealand introduces new tax guidance for cryptoassets
- E-Invoicing Revolution In Vietnam – e-invoicing mandate in Vietnam has now been delayed until July 2022
- Vietnam VAT obligations on sales by foreign online sellers may come into force on December 5
