Below you find all items we published in the past week.
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WORLD, JOBS & TECHNOLOGY
- How Hamburg’s Taxdoo uses automation to help online retailers with international VAT; raises €17M
- Sovos Global Tax Determination Data Shows Unprecedented Transactions on Black Friday, Cyber Monday
- VAT Trends: Toward Continuous Transaction Controls, 12th Edition
- 2021 global VAT & GST rate changes
- Digital VAT Regimes Vital To Buoy Countries’ Tax Takes: Report
- EY Tax COVID-19 Stimulus Tracker (update Dec 9, 2020)
- Pharmaceutical industry VAT compliance: Time for a VAT health check?
- VAT Talks – Kelvin Hulsebos
- Year-end adjustments from a transfer pricing and indirect tax perspective
EUROPE
- Decree on platform records
- Will VAT rate drop from 20 to 10% on Feminine Care products per Jan 1, 2021?
- 2021 Tax Reform Law: increase in the threshold to apply the cash accounting scheme, implementation of E-Commerce directive
- Changes to the rulebook of VAT incl. changes due to the implementation of the E-Commerce Directive
- ECJ – 4 decisions on Dec 17, 2020, AG Opinion removed – Agenda for week of Jan 11, 2021 released
- ECJ (non-VAT) C-62/19 (Star Taxi App SRL) – Judgment – Taxi App is an information society service and not a transport service
- ECJ C-21/20 (Balgarska natsionalna televizia) – Question – Public service television broadcasting a supply of services for…
- Flashback on ECJ cases C-108/14 and C-109/14 (Larentia + Minerva) – VAT paid by holding companies for the acquisition of capital invested…
- Roadtrip through ECJ Cases – Right to deduct VAT by Holding companies related to their subsidiaries
- Work In Progress @ www.vatupdate.com …. the Roadtrip through ECJ cases, focus on VAT concepts
- Brexit and excise duty – transitional regulations
- Commission welcomes political agreement on Customs programme
- Council of the European Union Approves New Own Resources as Part of the EU Budget for 2021-2027
- Customs Guidance on the Use of GB and XI codes
- European Commission has issued updated Notices to Stakeholders in the area of VAT, Customs and Excise
- European Commission welcomes political agreement on Customs Programme
- European Parliament: Question on VAT fraud on e-commerce platforms
- Guidance note withdrawal of the UK and EU rules in the field of Customs, including preferential origin
- Many changes of commodity codes for VAT, customs and intrastat purposes
- Notice to stakeholders: Withdrawal of the UK – EU rules in the field of VAT for Excise (Updated Dec 10, 2020)
- Notice to stakeholders: Withdrawal of the UK – EU rules in the field of VAT for goods (Updated Dec 10, 2020)
- Notice to stakeholders: Withdrawal of the UK – EU rules in the field of VAT for services (Updated Dec 9, 2020)
- The flexibility on setting VAT rates explained
- UK Withdrawal business export scenarios
- UK Withdrawal business transit scenario’s
- UK-EU trade deal won’t save e-commerce from tariffs
- VAT Registrations checker – tool whether and where you need a VAT number to make online sales in Europe
- What you need to know about the new VAT rules for e-commerce
- Finland Implements Increased Revenue Threshold for VAT Liability
- Increased Revenue Threshold for VAT Liability to 15,000 EUR as of Jan 1, 2021
- All you need to know about the online services from the French tax authorities on VAT declaration and payment
- Council of State considers that human resources “which can take the decision to conclude contracts” create a Fixed Establishment
- Datacenter services are not services related to a property
- French authorities webpage on DAC6
- Statute of limitations for bringing tax cases before a court clarified
- VAT on short term charters is calculated depending on time spent within/outside EU waters (as of Nov 1, 2020)
- Check Please! – Invoices in the VAT World
- Interpretation Quick Fixes
- VAT rates Germany back to normal
- Revenue Guidance – Trade between Ireland and Great Britain after the transition period incl. Postponed account upon import
- VAT implications of trade with Great Britain after the transition period
- Electronic invoice: one year extension for expiring proxies
- Guidance about the scope of Split Payment
- Italy Tax Agency Clarifies Reduced VAT Regime for Energy-Efficient Lighting Installation in Condominium Units
- Operations related to the installation of “clean rooms”
- Reduced VAT for maintenance on buildings predominantly used for private residential purposes
- Decree on deduction of VAT updated
- Decree on VAT deduction updated (incorporating ECJ decision on C-140/17)
- Dutch customs website including customs duty calculator
- End of year tips 2020
- New VAT agreements for the florist sector
- No low VAT rate for art objects for jewelery made by goldsmiths
- No VAT exemption for participant in Bulgarian start-ups
- Private use – Insight into your 2020 VAT correction
- Reduced VAT rate does not apply to family entertainment center services
- Relief and recovery package, amended and expanded into 2021 (COVID-19)
- Send a request for offset wage tax with VAT refund before 16 December
- Supreme Court agrees with asset managers about VAT exemption
- Supreme Court: generous VAT exemption for asset management
- VAT revision on commissioning despite same destination?
- Appointment of a tax representative in Poland by the businesses established in Great Britain
- Court case: the time when the VAT liability for the performance of non-construction services
- Draft: Supplies of Vaccines and COVID-19 tests to be zero rated
- Guidance of Polish Tax Administration: ”Brexit – What entrepreneurs should know”
- KAS detected VAT irregularities. The State Treasury recovered over PLN 50 million
- Regulations on receipts and simplified invoices for urgent improvement
- The application of the 0% VAT rate requires the possession of documents confirming the export of goods
- VAT on subsidies under the microscope of the extended composition of the Supreme Administrative Court
- Consultation on Draft Royal Decree for Digital Services Tax Regulations
- Fixed Establishments – VAT implications of manufacturing and distribution agreement
- VAT implications of manufacturing and distribution agreement; permanent establishment of non-resident company
- VAT refund for UK resident travelers from 1 January 2021
- A temporary customs declaration is the basis for a company to claim the input VAT
- Place of supply of information services is the place where the recipient of services is registered as a business entity
- When does the consignor become eligible for a VAT tax credit on the correction sheet to the customs declaration for re-export?
- Accounting for VAT on services between the UK and EU member states from 1 January 2021
- Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland from 1 January 2021
- Bluejay Mining Plc – FTT – holding company – input tax recovery – taxpayer win
- Brexit – What Happens to VAT on Services?
- Brexit & Tax Controversy: UK withdraws from European instruments for resolution of tax disputes
- Brexit, VAT and customs duty – prepare now
- Brexit: What would no deal mean?
- Check if you can declare goods you bring into Northern Ireland not ‘at risk’ of moving to the EU from 1 January 2021
- Customs, VAT and Excise UK transition legislation from 1 January 2021
- Existing UK trade agreements with non-EU countries
- Exporting excise goods to the EU from 1 January 2021
- Get your postponed import VAT statement
- Have you got your economic operators registration and identification number (EORI)?
- HMRC Official VAT statistics
- HMRC Update Policy Paper on Goods Moving Between the UK and Northern Ireland
- How to apply for a non-statutory clearance
- How to apply for a non-statutory clearance?
- How VAT will apply to goods moving between Great Britain and Northern Ireland (guidance published Dec 10, 2020)
- Letters to businesses about new trade arrangements with the EU from 1 January 2021
- Northern Ireland VAT Rules What changes will come into force from 1 January 2021?
- Post-Brexit customs, VAT and excise tax measures proposed for Northern Ireland
- Provide partnership details when you register for VAT
- Recovery of UK VAT (13th Directive claim) for non established non registered foreign businesses
- Register to make an entry summary declaration in Great Britain
- Revenue and Customs Brief 21 (2020): withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession
- Revenue and Customs briefs published since January 1, 2016
- Safestore Ltd – UT – nature of supply (insurance or insurance intermediary services) – place of supply (UK or Guernsey) – taxpayer loss
- The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020
- Trading and moving goods in and out of Northern Ireland from 1 January 2021
- UK HM Treasury Consulting on VAT Challenges Created by the Sharing Economy
- UK plans sharing economy VAT reforms
- UK Provides Extension for Overseas Businesses Claiming VAT Refunds Due to COVID-19
- UK seeks feedback on proposed VAT changes that reflect digital platform “sharing economy”
- UK Trader Scheme launched to support businesses moving goods from Great Britain to Northern Ireland
- VAT reduced rate for tourism and hospitality has been extended from January 12 to March 31, 2021
- Verifying GB VAT Registration numbers
MIDDLE EAST
- Applicability of VAT on imports into Oman
- Essentials of VAT compliance in Oman
- VAT is coming to Oman: The key takeaways
- 5 important takeaways from the English version of FAQ issued by the GAZT on E-invoicing
- Electronic Billing in Saudi Arabia
- GAZT issues E-invoicing final regulation
- GAZT released English version of FAQ’s and Introductory guide to e-invoicing
- GCC Indirect Tax Weekly Digest – 15 December 2020
- Kingdom of Saudi Arabia: Developments on E-Invoicing
- Recovery of input VAT by real estate developers
- Saudi Arabia introduces e-invoicing
AFRICA
- Credit for input tax on taxable supplies to official aid funded projects
- Government urged to waive VAT on enterprises owned by PLWDs
- Kenya’s High Court rules that retrospective application of a tax law is not unconstitutional
- How the launch of three new VAT tools will assist SMEs
- Old VAT case haunts head of presidency Sibongile Besani
- Xero partners with SARS for simplified VAT returns
AMERICAS
- Canada Embraces the World of Modern Tax
- Canada to propose digital tax, extend GST/HST laws to nonresident businesses
- Canada’s employer obligation to remit GST/HST/QST on deemed supplies made to pension entities and master pension entities discussed
- GST/HST relief for the importation of face masks and face shields
- Proposal for non-resident vendors and e-platform operators to be subject to GST / HST
- Temporary relief from GST/HST for imports of face masks and shields (COVID-19)
- Updated sales tax guidelines for e-marketplace facilitators and sellers (Saskatchewan)
- A Preview of 2020 Year-End Sales Tax Rate Changes
- Annual Reconciliations: What You Need to Know
- California provides additional indirect tax relief to businesses: filing extensions, interest free payment plans, …
- Certain purchases of software and payments for access to software were exempt from sales tax (Indiana)
- Colorado and Alaska adopt centralized systems for local sales taxes
- Maine Sales and Use Tax Reference Guide
ASIA-PACIFIC
- Change to e-VAT refund system, effective 2021
- GDT says will cease E-VAT Refund System as of January 1
- 15 Minutes of China Customs & International Trade Biweekly News Bites
- China Export Control Law to take its effect per 1 December 2020
- Hainan cancels VAT for companies buying a ship in China and registering at Yangpu port
- A2ZTaxCorp’s Weekly GST Communique dated December 14, 2020
- All you need to know about QRMP scheme under GST w.e.f. 01.01.2021
- Analysis of practical challenges with e-invoicing under India GST
- Apex Court upheld levy of GST on Lottery
- Blocking & Unblocking of E-Way Bill Generation under GST
- Businesses to get fully auto-populated monthly sales return form GSTR-3B
- CBIC has issued advisory on Quarterly Return Monthly Payment Scheme (QRMP), effective Jan 1, 2021
- CBIC issued Circular for waiver from recording of UIN on the invoices for the months of April 2020 to March 2021
- CBIC notified the waiver from recording of Unique Identification Number (UIN) on the invoices for the months of April 2020 to March 2021
- Deemed Export Under CGST Act 2017
- Dilemma on GST on Benefits given by Employer to Employee
- Due date of GST compliance by Authority extended to 31.03.2021
- E-Commerce under GST
- Excel Tool to enter the invoices one by one and generate the IRN Numbers released, ideal for taxpayers not having an ERP system
- Exemption under GST on Education Services
- Filing of Final Return (GSTR10) by GST dealers whose registration is cancelled or surrendered
- Form GST DRC-20- Alternatives when GST Liability can not be paid
- Frauds Under Goods And Service Tax
- Govt. cancels GST Registration of 163k Business entities for Non-Filing of Tax Returns
- GST Audit 2019-20, & Lots of Issues
- GST Input Tax Credit on Construction of Immovable Property
- GST invoice fraud: 132 arrested, 163,000 registrations cancelled
- GST: Gujarat High Court issues notices to Central & State over blocking of ITC under Rule 86 A
- GSTN enables Update on auto-population of E-Invoice details into GSTR-1 on the basis of IRN on near to real-time basis
- GSTN provides facility for communication between Taxpayers
- GSTN: Annual return in Form GSTR-9 for FY 2019-20 is now available on GST Portal
- GSTN: New and useful facility of “Communication between Taxpayers” has been enabled on GST portal
- GSTR-9 of FY 2019-20 is available now on GST Portal
- How To Track GST Refund Status Online?
- Merchant Export Under CGST Act 2017
- NIC releases Beta Version of GST E-Invoice Preparing and Printing (GePP) Tool
- Payment of GST & other Amounts in Installments- 5 FAQs
- Post reduction in GST rates, McDonald’s restaurant chain held guilty of anti-profiteering
- Presumption/Admissibility of Document & Evidence Under GST
- Recent functionalities introduced on GST portal
- Reversal of Input Tax Credit for Sellers Fault: Can Innocent Buyer be punished?
- Special CBI Court convicted two officials of Customs for 4 years in a bribery case
- Transporters found undervaluing goods to evade GST
- Indonesia President Signs Law Establishing VAT, Corporate Tax Incentives
- New VAT treatment for certain goods & ability to claim input VAT is broadened
- Tax Exemption Incentives for Import of COVID-19 Vaccines and Related Raw Materials and Equipment