Top 10 Most viewed articles on www.vatupdate.com in Dec 2020

Source TOP 10 Most visited pages Dec 2020

Dec 2020

1. Brexit – 1 January 2021 Changes to Import VAT on goods, including from the EU
2. BREXIT: SAP release notes on Northern Ireland topic
3. FAQ on Intrastat requirements for 2021 (after Brexit) issued by HMRC
4. To move goods to or from Northern Ireland from Ja‌n 1, 2021, you’ll need an EORI number that starts with XI
5. EU regulation 2020/1470 sets 2 new different nomenclature codes to identify UK territory : XU for UK excluding Northern Ireland, XI for Northern Ireland
6. EU: In which countries do UK entities have to appoint a fiscal representative after the Brexit?
7. UK: UK-EU Trade and Cooperation Agreement – Summary
8. Recap – Brexit: Trade and Cooperation Agreement between the European Union and the UK – This is what you need to know!!!
9. Draft EU-UK Free Trade Agreement is now available
10. Brexit – Northern Ireland ‘XI’ VAT and EORI number – When to charge VAT? Which VAT number to be used?

Since Top 10 is dominated by Brexit related newsletters, below is the list excluding Brexit.

1. Malaysia: Gov’t urged to extend car SST exemption to June 2021
2. Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status Dec 21, 2020)
3. India: Can Input Tax Credit for FY 2019-20 be claimed after September 2020? Yes, you may
4. Poland: Profitability adjustment/Transfer Pricing Adjustment has no effect on VAT
5. India: Notification No 94/2020: ITC on outward supplies not declared, mandatory tax payment of 1% of output tax, …
6. European Parliament legislative resolution on the proposal for a definitive VAT system
7. Spain: Fixed Establishments – VAT implications of manufacturing and distribution agreement
8. E-Commerce VAT Directive will need to be implemented in the EU by July 1, 2021
9. Kenya: VAT rate from 14% back to 16% effective 1 January 2021
10. ECJ C-621/19 (Weindel Logistik Service) – Order – Import VAT recovery only for the owner of the goods