Below you find all items we published in the past week.
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WORLD, TECHNOLOGY AND JOBS
- GST/VAT implications of distance learning in a digital world
- How does VAT work in the EU and outside the EU?
- The Impact of Public Perceptions on General Consumption Taxes
- UK and US sign Customs agreement to ensure continued smooth trade
- VAT automation in SAP S4 HANA
- Vertex Introduces New Value Added Tax Solution for Businesses Using SAP Technologies
- Calendar of E-Invoicing and VAT Compliance implementations/changes in 2021
- Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status Dec 21, 2020)
- Trends: Previewing the Four Tax Compliance Mega-Trends Facing Multinational Companies
- Job opportunities in Australia, France, Ireland, the Netherlands, Spain and United States
- Job opportunities in France, the Netherlands, Oman and United Kingdom
EUROPE
- 0% VAT in 2021 and 2022 on COVID-19 vaccines and test kits
- 2020 year-end points of attention
- Bill for expansion of demolition and reconstruction at 6% VAT has been submitted
- Draft program law – VAT rate demolition and reconstruction
- FAQ’s published on the applicability of VAT rate of 6% on demolition and reconstruction
- Update reduced VAT rate 6% demolition and reconstruction – some points for attention
- Bosnia and Herzegovina Issues Regulations on VAT Refunds for Foreign Taxable Persons
- Procedure of the VAT refund to Foreign Taxpayers
- Implementation E-Commerce Directive, 0% for vaccines and medical test kits and 9% VAT for take-out foods
- Tax administrative measures, VAT amendments effective 1 January 2021
- UK entities require fiscal representative by March 31, 2021 at the latest
- 2021 changes: VAT due on payment basis rather than invoice basis, implementation of E-Commerce Directive
- QR Code as a mandatory invoice element from 2021
- COVID-19: Deferral of VAT payments and waiver of interest for impacted taxpayers
- Czech Republic Provides VAT Exemption for COVID-19 Testing and Vaccines
- Czech Tax Authority issues guidance on selected DAC6 questions
- Information on key aspects of the VAT Control Statement
- Questions and answers about DAC6
- Restrictions on the application of VAT on real estate rental from 1 January 2021
- VAT on the lease of real estate from 1 January 2021
- ECJ – C-449/19 (WEG Tevesstraβe) – Judgment – No VAT exemption for supplies of heat by owners’ associations for owners
- ECJ – C-801/19 (FRANCK) – Judgment – VAT exemption applicable when resources for financial activities are made available
- ECJ C-346/19 (Y GmbH) – Judgment – For VAT refund request, consecutive invoice number is not always required
- ECJ C-656/19 (Bakati Plus) – Judgment – VAT exemption for ‘personal luggage’ not applicable if goods are resold
- ECJ Cases decided (incl. order) in 2020 – Update from www.vatupdate.com
- ECJ Judgment C-215/19: Computing centre services from VAT point of view
- ECJ: OnlyFans is fighting against a tax bill of more than £10m (validity presumption of article 9a)
- ECJ: Request for VAT refund valid even in absence of serial number
- Flashback on ECJ cases C-126/14 (‘Sveda’ UAB) – Deduction of input VAT on the acquisition or production of capital goods
- Flashback on ECJ cases C-246/16 (Di Maura) – Principle of proportionality must be upheld in the case of bad debts
- Flashback on ECJ cases C-277/14 (PPUH Stehcemp) – Right to deduct VAT in case of non-existent supplier
- Flashback on ECJ cases C-479/13 (Commission vs. FR) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is…
- Flashback on ECJ cases C-502/13 (Commission vs. LU) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is…
- Flashback on ECJ Cases C-606/12 and C-607/12 (Dresser Rand) – Deemed intra-Community supply of ‘own goods’ unless returned to…
- FTT: Fenix International Ltd v Revenue And Customs – ECJ questions about the validity of the Implementing Regulation
- Roadtrip through ECJ Cases – Right to deduct VAT on Public Construction works
- Top 10 of the ECJ cases decided in 2020 (based on pageviews on www.vatupdate.com)
- Bill on the functioning of the European Public Prosecutor’s Office in Belgium – What does that mean for customs?
- Brexit: Import clearance in the UK for companies established in the EU from 1 January 2021
- Comprehensive overview of Brexit and VAT on supplies of goods, services, Nothern Ireland, ….
- Customs Action Plan: Council approves conclusions
- Customs Guidance for EU Member States and Trade concerning the importation and exportation of low value consignments is published in…
- E-Commerce VAT Directive will need to be implemented in the EU by July 1, 2021 – This is the status per Dec 22, 2020
- EU – Tax fraud & evasion – strengthening rules on administrative cooperation and expanding the exchange of information – Feedback on…
- EU ”Package for fair and simple taxation” – Status at the end of 2020
- EU 2021 Import One Stop Shop VAT Intermediary
- EU VAT Action Plan – VAT rules for financial and insurance services – Comments of public consultation published
- EU: In which countries do UK entities have to appoint a fiscal representative after the Brexit?
- EU: Rules of origin measures under pan-Euro-Mediterranean region trade agreements
- Europe: The 2020 Call-off Stock Arrangements
- European Commission adopts new regulation regarding stricter Authorized Economic Operator compliance record criterion
- European Commission adopts proposal to adapt decision-making process for interpreting certain VAT concepts (VAT Committee)
- European Commission has adopted today a proposal to improve the functioning of the VAT committee
- Explanatory Notes on the new VAT e-commerce rules are now available in all official EU languages
- How to recover VAT in the UK after Brexit
- Input VAT deduction of a holding company
- New guidance document on the import and export of low value consignments
- The EU Proposal for Tax Information Reporting by Sharing and Gig Economy Platforms (DAC7)
- The Future of VAT part 2. Q&A Fiscalis Workshop
- VAT temporary measures applicable to vaccines against COVID-19 and medical devices for in vitro diagnosis
- What you need to know about the new VAT rules for e-commerce
- COVID-19: Exemption for domestic sales of goods used for the prevention, testing and treatment of covid-19 infection and intra-Community…
- Finnish Tax Authority Provides Overview of Tax Changes for 2021
- Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing
- French Parliament approved new rules for complex transactions, delay of distance sales rules, and 2023 VAT group regime
- French Tax Authorities publish guidelines for reporting of cross-border arrangements under DAC6 and MDR
- Revised approach to determining permanent establishment; income tax and VAT consequences
- Annual Tax Act 2020 : New rules for the reduction of the tax base and for reverse charge
- BMF issued a letter in regard to returning to pre-pandemic VAT rates
- Consequences of the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union
- Correction of an input VAT deduction in the case of real estate activities
- Due date of import VAT: New regulation will apply as from 1 December 2020
- Focus on new decisions on German procedural and litigation law
- German MOF publishes updated preliminary VAT return form for 2021
- German switches VAT payers to quarterly returns 2021
- Golf clubs and sports clubs beware: ECJ defines scope of VAT exemption
- Ministry of Finance publishes new controversial form for 2021 VAT returns
- Retroactive invoice correction and reverse charge procedure
- Sale of a business in its entirety while corporate activity continues
- VAT liability for the operation of slot machines
- VAT treatment of transfer of business as a going concern
- VAT treatment of travel services
- Clarification on VAT treatment of short-term hire of passenger vehicles
- How to claim refund of VAT on Donated medical and research equipment
- Revenue eBrief No. 227/20: VAT Treatment of Guest and Holiday Accommodation, Supply of the Emergency Accommodation is either…
- Revenue eBrief No. 228/20: EU mandatory disclosure regime (DAC6) – Updates to XSD file and User Guide
- Revenue eBrief No. 230/20 Postponed Accounting
- Revenue eBrief No. 230/20 VAT – Postponed Accounting
- Revenue eBrief No. 231/20 – VAT Treatment of Restaurant and Catering Services
- Revenue eBrief No. 231/20: VAT Treatment of Restaurant and Catering Services and certain Sanitary Products
- Revenue eBrief No. 234/20: Finance Act 2020 – VAT Notes for Guidance (Definition Immovable goods, Flate-rate farmers, …)
- Revenue eBrief No. 237/20: Guidelines for VAT Registration – with Postponed Accounting
- Revenue eBrief No. 238/20: EU mandatory disclosure regime (DAC6) tax and duty manual updated
- VAT changes under the NI protocol
- Draft decree to implement digital services tax, consultation open through 31 December
- Electronic invoice, budget law 2021: the news on commercial compensation
- Extension of the e-invoicing system to cross-border invoices as of 2022, end of Esterometro, Pre-filled VAT returns
- Guidance about the applicable VAT treatment for an ecotomograph
- Guidance about voucher VAT treatment
- How and when to deduct VAT on refunded discount vouchers
- Italian Tax Authorities issue draft guidelines on Digital Services Tax for public consultation
- Italy in hot water on shopper fraud VAT refunds
- Public consultation on the scheme for implementing the Digital Tax
- Recovering higher payments made by way of VAT in split payment regime in the absence of a note
- Tax disputes in the EU: further Italian implementation of the Directive
- Tax on non-recycled plastic packaging waste is coming in 2021
- Voluntary disclosure of VAT in Italy: “ravvedimento operoso”
- New mandatory data for dispatch Intrastat declarations for the shipment of goods from Luxembourg
- Transposition of VAT obligations for distance sales of goods and the simplification of cross-border trade (EU E-Commerce Directive)
- 2020 year-end adjustments and points of attention
- Article 23 license: pay attention when processing import in your VAT return
- Billions of assets flee from the Netherlands due to VAT obligation
- Broader application of VAT exemption for collective asset management
- Conversion of a residential-shop building into a day-care center, no ”new construction”
- Conversion of an office building into 77 residential apartments is a ”new construction”
- Conversion of office into 77 residential apartments is a newly constructed building, but no TOGC
- Decree VAT for fixed establishment updated
- Investment funds flee to Ireland due to VAT
- Luxury yacht rental structures are an abuse of law
- New decree about SME and purchase of solar panels
- New Decree on the so-called Quick Fixes published
- Points for attention for the latest VAT return 2020
- Points for attention with the last VAT return 2020
- Private use – Insight into your VAT adjustment 2020
- Sex-stimulating products are not foods
- Supreme court: import VAT, yacht rental structures and abuse of law
- Update decree on Fixed Establishments
- VAT liability leads to investment funds exiting the Netherlands
- VAT permanent establishment: new decision confirms Dutch practice
- VAT triggers departure to Ireland
- Act on amendments to the VAT Act re cosmetic surgery and alternative treatment of illness
- EFTA Surveillance Authority Prolongs Norwegian VAT Exemption for Electric Zero-Emission Vehicles
- Norway Issues VAT Regulation In Response To Brexit
- Clarifications on documenting the intra-Community supply of goods for VAT purposes
- Mandatory E-Invoicing and Live submission of e-invoices Polish as of 2023
- Ministry of Finance: E-invoice will make running a business easier
- Poland warns UK businesses to get Fiscal Representative
- Senate did not introduce amendments to the law on Slim VAT
- SLIM VAT – Steps to be taken before the end of 2020 to avoid trouble with correction invoices
- Slim VAT package signed by the president
- Slim VAT signed by the president
- VAT returns may not be questioned after years of tacit approval
- Will Poland beat France in the race to CTC?
- Portuguese Tax Office issued Circular Letter no. 15803 to address Custom’s Brexit issues
- PwC Tax Guide 2020 Portugal VAT
- Financial Administration published amendment to the document on VAT rates
- Guidance about taxable persons and identification for VAT purposes
- Guidance about the withdrawal of the United Kingdom from the European Union – BREXIT
- VAT Payment Deferral option and Import VAT relief
- 2021 Budget: USE & Enjoyment, VAT rates for sugary beverages, Face masks @ reduced VAT rate
- E-Commerce – Simplified procedure for the reintroduction in customs relief of the goods previously exported
- Excise Tax on Non-Excise Tax on Non-Reusable Plastic Packaging
- Obligation to keep VAT registration books through the AEAT electronic headquarters
- Rules for post-Brexit recovery of VAT paid in UK
- Head of Ukrainian Tax Agency assures of full VAT refund on applications
- How the rules of registration as a VAT payer have changed: official explanation from the State Tax Service
- Rada cuts VAT rate on agricultural raw materials from 20% to 14%
- Ukraine’ government exempts import of test systems for Covid-19 detection from VAT
- VAT fraud of 42.7 million hryvnias prevented
- VAT Rate for certain agricultural products reduced to 14%
- When is it necessary to submit Annex 7 to the VAT return?
- AceOn joins call for VAT change on energy storage technology
- Apply to import goods temporarily to the UK or EU
- Brace for Brexit 22: Top ten VAT tips
- Brexit – VAT & Exports to the EU
- Brexit Transition and Beyond – Presentation from SAP
- Brexit VAT on services to EU or UK
- Brexit: Call-Off Simplification not longer available
- Brexit: The new regime for indirect taxes
- Brexit: VAT and the financial services sector
- Brexit-related customs considerations for businesses in Northern Ireland
- Changes to the VAT MOSS rate for the UK and EU countries
- Check when you can account for import VAT on your VAT Return from 1 January 2021 (update Dec 22, 2020)
- Customs, VAT and Excise UK transition legislation from 1 January 2021 (Update Dec 18 with 3 new reference documents)
- Customs, VAT and Excise UK transition legislation from 1 January 2021 (Update Dec 22, 2020)
- Customs, VAT and Excise UK transition legislation from 1 January 2021 (Updates Dec 22 & 23)
- EC Sales List continuation sheet – Use VAT101A if you run out of space on form EC Sales List
- EC Sales List correction sheet – Use form VAT101B
- End of the UK MTD soft-landing period in April 2021
- English-style e-commerce: the right reflexes to adopt in 2021
- EU country codes, VAT numbers and enquiry letters for EC Sales Lists
- Guidance on post-transition period indirect taxation issues released
- HMRC internal manual: VAT Place of Supply of Services
- HMRC online webinars on Brexit transition
- HMRC outlines flat-rate VAT changes
- HMRC VAT guidance update for the recruitment sector
- How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
- How to report sales of goods from Northern Ireland to the EU for VAT from 1 January 2021
- Input VAT Recovery by Holding Company
- Look up tariffs if you’re importing into the UK from 1 January 2021
- Ministers urged to cut VAT on batteries for homes after Brexit
- Moving goods through the Port of Dover and Eurotunnel with an ATA Carnet from 1 January 2021
- Moving your goods to common or EU transit countries
- Ongoing customs movements and procedures at the end of the transition period
- Open general export licence (export of dual-use items to EU member states)
- Pay less import duty and VAT when re-importing goods to the UK (Update Dec 23, 2020)
- Place of Supply – consultancy services
- Policy Paper: The Northern Ireland Protocol (Updated Dec 18, 2020)
- Postponed VAT on UK imports: A chance to improve cash flow
- Preparing for Brexit: 14 VAT dos and don’ts
- Qualification of taxable transactions – Goods vs. Services
- Register for the VAT Mini One Stop Shop scheme
- Removal of Low Value Consignment Relief (LVCR)
- Report sales to VAT-registered EU businesses using the EC sales list
- Revenue and Customs Brief 12 (2020): VAT treatment of early termination fees and compensation payments – No retroactive effect, applicable…
- Suspensions or reductions from Customs Duty for UK Trade Tariff from 1 January 2021
- Tax information and impact note about VAT amendments required to implement the Northern Ireland Protocol and (EU Exit) Regulations
- Tax Information and Impact Note when travelling into Northern Ireland (NI) with goods
- Taxation (Post-transition Period) Bill
- The Customs (Transitional) (EU Exit) Regulations 2020
- The Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations 2020
- The Export Control (Amendment) (EU Exit) Regulations 2020
- UK – Brexit – what do you need to know
- UK Eyeing VAT Rule Changes For Sharing Economy
- UK firms ‘face £34bn VAT bill’ for transporting goods across EU countries
- UK Imports – Postponed VAT Accounting; GET YOUR PAPERWEORK RIGHT FIRST TIME (PLEASE)
- UK-Kenya Economic Partnership Agreement
- Union Return guides for VAT Mini One Stop Shop
- Updated forms for VAT registrations
- UT: Regency Factors Plc. – factoring services – when is the consideration received – requirement in reg 168 for a “refunds for bad debts account”
- Value Added Tax EU Exit Transitional Provisions
- VAT – A Christmas Tale
- VAT & Parking
- VAT Mini One Stop Shop: Non-Union Return
- VAT on sales of digital services in the EU (VAT MOSS)
- VAT which is incorrectly charged can never be recovered as input VAT
- What happens to UK businesses selling goods directly to consumers in the EU
MIDDLE EAST
- Mandatory electronic invoicing in Saudi Arabia from December 2021
- Refund of VAT to licensed Real Estate developers
- Saudi Arabia: GAZT E-invoicing FAQ
- COVID-19: Zero Rating of certain medical equipment such as PPE, Masks, Gloves etc
- Public Clarification on Temporary Zero-rating of Certain Medical Equipment
- VAT treatment – Supply of Commercial Real Estate
AFRICA
- Egypt establishes e-system to track goods in transit
- Egypt sees 15% higher VAT revenue thanks to e-filing system
- Digital services tax regulations provide details; scheduled effective date of 2021
- Suppliers of State projects cut from VAT refund plan
AMERICAS
- Canada proposes sweeping changes to the taxation of the digital economy
- New GST/HST Registration and Collection Requirements for E-Commerce Businesses
- Review of GST/HST and other indirect tax changes for 2020
- Sales tax and the digital economy: Summary of recent changes
- Taxing Foreign Digital Services and Products Providers in Canada in 2021
- How to Complete a Compliant Sales Tax Return
- The Trend Continues: Washington State Legislators May Propose Digital Advertising Tax
- Will Massachusetts Speed Up Sales Tax Remittance?
ASIA-PACIFIC
- An Overview on Cash Pooling in China
- Expansion of the e-invoicing system for special VAT fapiao in Zhejiang province.
- First “zero-tariff” product list for Hainan free trade port
- ‘Auto Population in GST- a boon or a bane?’
- 18% GST applicable to Service of Online Gaming: AAR
- 53 Associations request to extend Due date of Annual GST Return & Audit (GSTR 9, 9A & 9C)
- A2ZTaxCorp’s Weekly GST Communique dated December 21, 2020
- AAR explains GST on supply of Digital Goods/Online Gaming
- Advisory on Auto population of details in Form GSTR-3B from Form GSTR 1 & 2B
- CGST team detects fake firms in Jaipur and Bhiwadi, four arrested
- E-Invoicing Guidelines for Taxpayers with TO Rs. 100 Cr- 500 Cr
- E-Invoicing under GST – Provisions & FAQs
- Extended Income Tax & GST Audit/Return/Compliance dates
- From ‘Positive Pay’ to quarterly GST filing: Rules that are changing from Jan 1, 2021
- Generation of E-way Bills by Transporters for e-invoices
- GST applicable on Composite Supply of Sale of Application, Registration, Inspection with ‘affiliation’ of institution as the ‘Principal Supply’
- GST: Calcutta High Court issues notices to Central & State over ITC Effect of GSTR-1 Return subject to 10% ITC for Purchase
- GSTN Introduces Auto Populated details in Form GSTR 3B from Form GSTR 1 & GSTR 2B
- Has the AAAR fixed the ‘fixed establishment’ under GST?
- How To Track GST Refund Status Online?
- How To Use GePP – GST E-Invoice Preparing And Printing Tool?
- Impact Of GST On Automobile Sector
- Import initiative – The Manufacture and Other Operations in Warehouse Regulation
- Interest on Delayed GST Refunds: A Saga of Tussled Interpretations
- New Year and New Requirements for India’s E-Invoicing Mandate
- Notification No 94/2020: ITC on outward supplies not declared, mandatory tax payment of 1% of output tax, …
- Quarterly Return & Monthly Payments (QRMP) Scheme- Various aspect
- Supplier’s/Vendor’s non-compliance of e-invoicing provisions can cause denial of ITC to the Buyers/Recipients – Safeguard your ITC now!!
- TDS on payment by one e-commerce operator to another
- Top 15 Tax Judgments by Supreme Court in 2020
- Launch of “pilot project” regarding consignment notes for goods
- VAT rules on electronically supplied services and goods in Kazakhstan
- CTA turns down P28-M VAT refund claim of American techno farm
- Philippines Tax Agency Issues Ruling on PE Rules for Service Fees Under DTA With Malaysia
