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The VATupdate team
The VATupdate team
WORLD, TECHNOLOGY AND JOBS
- EY Global Trade watch: Dec 2020 edition
- Real Estate Guide 2020
- Six differences between VAT and US sales tax
- Vienna Multi-Stakeholder Group on VAT and Disputes
- Job opportunities in Belgium, Panama, Switzerland and United Kingdom
- Job opportunities in Czech Republic, Netherlands and United Kingdom
- EDIHOSP Implements Electronic Invoicing in 22 European Hospitals in Portugal and Hungary
- E-Book – Top Tax Considerations for SAP Customers
- Importance of clean, transparent data
- ML Ops Landscape of 2020
- Optimising automotive industry VAT compliance: A tech-driven solution
- Why the protection of invoice information is important, even from your own government
EUROPE
- Albania Tax Changes for 2021: Definition taxable person, VAT registration threshold, VAT compliance changes, …
- New Fiscalization Regulation in Albania
- VAT changes effective 2021
- Circular 2021/C/6 on the extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels till March 31, 2021
- VAT registration: no obligation for UK companies to appoint fiscal representative in Belgium
- Default interest on VAT, user fees waived (COVID-19)
- PwC VAT Spectrum – don’t waste time preparing VAT reports
- VAT and leases of residential real estate
- 25 most recent ECJ cases about VAT
- Agenda of the ECJ VAT cases – 4 decisions, 1 AG Opinion expected in the period Jan 18 – Feb 11, 2021
- ECJ C-288/19 (Finanzamt Saarbrücken) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is…
- ECJ C-573/20 Casa di Cura Città di Parma vs IT (Questions): Deduction of input VAT by healthcare professionals
- ECJ C-612/20 Happy Education vs RO (Questions): School after school program VAT exempt?
- ECJ C-637/20 DSAB Destination Stockholm vs SE (Questions): City card a multi-purpose voucher?
- ECJ C-655/19 (LN) – Judgment – Property acquisition under enforcement procedure and subsequent sale is not an economic activity
- Flashback on ECJ Cases C-159/14 (Koela-N) – Order – VAT Deduction for an intermediary in a Chain Transaction
- Flashback on ECJ Cases C-497/09 (Bog & Others) (Joined case with C-499/09, C-501/09, C-502/09) – Composite supplies – VAT treatment of…
- VAT and company cars – Judgment C-288/19 – Epilogue
- A survival guide for everything European Sales Listing. Bookmark this for easy answers to all your questions
- Brexit: 2 Weeks Later
- Commission adopts the 3rd progress report and staff working document on the EU Strategy and Action Plan for Customs Risk Management
- EU VAT Expert Group on the Platform Economy – Meeting docs of May & Oct 2020
- European Commission launches consultation on EU digital levy
- New guidance document on the import and export of low value consignments – Chinese version
- Tool provided by the EU for EORI number validation
- UK-EU Trade and Cooperation Agreement: tariffs and origin implications
- Approval of the VAT / 2021 return forms concerning the year 2020
- Clarification: Statement needed for VAT exempt purchases by international organizations
- Fixed establishmend also deemed to be involved/intervene in case of passive operation
- Italian Government announces deferrals for DST payments for 2020
- Italian Tax Authorities issue final guidelines on Digital Services Tax
- Quarterly VAT payers and 2021 Budget Law: new invoice registration terms
- Reduction in excise tax on fuel in northeast region (CJEU judgment)
- Update – Italian Budget Law for 2021 Includes VAT Zero-Rating for COVID-19 Vaccines and Testing and Further Social Security Contribution Relief
- VAT exemption certificate for the representative of an international body
- VAT rate of 10% applied to ready-to-go meals
- Voluntary disclosure of VAT in Italy: “ravvedimento operoso” – Read this if you ever faced VAT penalties in Italy
- A compromise does not create a right to more VAT compensation in a later judgment
- Acceleration of implementation of VAT e-commerce directive via “emergency track”
- Acceleration of implementation of VAT e-commerce via “emergency track”
- Binding agreement for compensation of VAT on reintegration processes
- Court of The Hague: debt administration is exempt from VAT
- Court rejects appeal on lack of evidence for lack of records
- Dutch Government releases decree on fixed establishments for VAT purposes
- General Court of Audit concerns about implementation of VAT e-commerce
- Issues due to failure to timely implement e-commerce VAT rules
- Justified refusal of zero rate for fraudulent entrepreneur
- Letter to Parliament on VAT e-commerce
- New policy statement on VAT fixed establishments
- No 6% VAT on labor component renovation costs former cattle stables
- Refund of VAT allowed for Pharma Co providing indirect rebates to health insurer
- Ruling on objection of the Wob decision gamecoins VAT
- Three decrees have been issued of great importance: Quick Fixes, Fixed Establishment, Deduction of VAT
- Website mediates escort services by gigolos
- All types of compensations allowed in split payment
- Difficulties in the list of VAT taxpayers
- How to properly prepare a JPK_VAT correction
- Misreported value of the transaction, underpayment of PLN 3 million in VAT and CIT
- Poland introduces new obligation to publish reports on tax strategy
- SLIM VAT – Correcting invoices in minus
- Slim VAT, instead of simplifying it, made the settlement of correction invoices even more complicated
- Tax consultations on tax explanations regarding the package of “Slim VAT” solutions
- What about VAT? New obligations, opportunities, risk areas in 2021. Q&A
- Budget Law for 2021 Published: 6% reduced VAT rate supplies of PPE’s is made permanent, ….
- Portugal postpones QR Codes on invoices and certified billing obligations
- Fixed establishments at a glance: A Romanian perspective
- Romania started the development of the SAF-T system
- Threshold for simplified cash-based VAT reporting increased from RON 2.25m to RON 4.5m per year
- Error in eDavki system regarding acquisition of means of transport from GB and XI
- Error reporting GB transactions in FURS
- Obligation to open a payment account for business entities
- Amazon Pan EU sellers affected by SII
- Changes in Spanish SII from 2021
- Reciprocity agreement between the United Kingdom and Spain
- SII: Publication of a new version of the technical document on validations
- Spain Defers Initial Due Dates for Financial Transactions and Digital Services Tax
- Spanish Beauty Salon Professionals Ready to Protest for VAT Reduction
- Spanish VAT Reciprocity Principle
- Spanish VAT refund for UK companies after Brexit – Yes, we have reciprocity!
- Update for the Digital Economy Spanish Digital Service Tax
- Bad debts: VAT on customer losses due to the covid-19 pandemic
- Clarification: A package offer that includes both mobile phone and mobile subscription constitutes two separate providers
- Mosquito control service to the municipality against compensation constitutes turnover subject to VAT
- VAT on customer losses due to the covid-19 pandemic
- A comparison of the Swiss VAT e-filing platforms
- Terms of VAT return submission and late payment interest from 1 January 2021 onwards
- VAT returns require electronic filing beginning 2021, new e-filing platform
- What has changed for Swiss companies under the new UK/EU deal and what do you have to do next?
- Business is waiting for simplification of registration as a VAT payer and a single tax
- Ukraine Releases Summary of Tax Consultation on VAT Treatment of Software Products
- 150,000 British sellers on Amazon and other online marketplaces hit by Brexit charges
- Are you ready for 2021? Changes in VAT and other indirect taxes
- Brexit impact on e-commerce transactions: are you ready for new UK VAT rules?
- Brexit outcomes – retailers (some overseas retailers have stopped selling to UK customers)
- Europe: Brexit – Three key changes to UK VAT from 1 January 2021
- FTT: GLS Ltd case – Consideration for provision of services or advance by way of loan?
- FTT: Healthspan Ltd – goods despatched from warehouse in Netherlands delivered to UK customers
- HMRC Form VAT: deferment schedule – Simplified Import VAT Accounting reduced security (SIVA2)
- HMRC Form: Apply for release of a private motor vehicle on payment of Customs Duty and VAT (C384)
- HMRC Form: Report removal of a new vehicle from Northern Ireland to an EU member state
- HMRC Guidance Pay no import duties or VAT on inherited goods
- HMRC Guidance: EU VAT refunds – service availability and issues
- HMRC Guidance: Get an economic code to apply for inward processing
- HMRC Guidance: Help and support for VAT – Watch videos and webinars and use online guides to learn more about VAT.
- HMRC Guidance: Import VAT relief for goods supplied onward to an EU country (VAT Notice 702/7)
- HMRC Guidance: Opting to tax land and buildings (VAT Notice 742A)
- HMRC Guidance: Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances
- HMRC Guidance: Pay no import duties and VAT on goods for charity
- HMRC Guidance: Pay no import duty and VAT when importing decorations and awards
- HMRC Guidance: Pay VAT deferred due to coronavirus (COVID-19) (Update)
- HMRC Guidance: Postage, delivery and direct marketing (VAT Notice 700/24)
- HMRC Guidance: Supply of staff and staff bureaux (VAT Notice 700/34)
- HMRC Guidance: The eCommerce Directive and the UK
- HMRC Guidance: UK trade agreements with non-EU countries
- HMRC Guidance: Using CHIEF for declaring goods into or out of Northern Ireland
- HMRC Guidance: Work out your place of supply of services for VAT rules
- HMRC Invalid invoice guidance
- HMRC Notice: VAT Notice 733: Flat Rate Scheme for small businesses
- HMRC Policy paper: Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021 (updated)
- HMRC Policy paper: The Border Operating Model (Updated)
- HMRC Statutory guidance: Notice to be made under the Customs (Records) (EU Exit) Regulations 2019
- HMRC Statutory guidance: Notice to be made under the Customs (Transitional) (EU Exit) Regulations 2020
- HMRC Statutory guidance: Notice to be made under the Customs Safety and Security Procedures (EU Exit) Regulations 2020
- HMRC Statutory guidance: Notice to be made under the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
- HMRC Statutory guidance: Notices to be made under the Customs (Export) (EU Exit) Regulations 2019
- HMRC Statutory guidance: Notices to be made under the Customs (Import Duty) (EU Exit) Regulations 2018
- HMRC Statutory guidance: Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
- HMRC Statutory guidance: Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020
- HMRC Statutory guidance: Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit)…
- HMRC Statutory guidance: Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- Industry calls on government to scrap reverse charge VAT
- New HMRC guidance for using international post and merchandise in baggage
- New VAT rules on EU imports brings significant cash flow disadvantages
- NI’s used car VAT solution cuts off ‘logical supply route’
- No joint and several liability for default interest owed by a third party
- Tool offered by HMRC to validate UK VAT numbers
- Treasury says it has ‘no plans’ to lower VAT on energy bills, despite promises to scrap the tax after Brexit
- UK guidance: Moving qualifying goods from Northern Ireland to the rest of the UK
- UK Tool to check EORI number
- VAT and Dilapidations Payments
- VAT rate reversion could risk 310k jobs
- WSTA renews calls for duty cut and hospitality VAT extension
MIDDLE EAST
AFRICA
AMERICAS
- Arkansas: Sales Tax Governing Board Publishes Revised State Guide to Streamlined Sales Tax Project
- Colorado introduces 2.9% sales tax on downloads and streaming video, TV, music, gaming, app’s and similar media from 30 January 2021
- Colorado rule applies sales tax to digital media, streaming services
- EU-MERCOSUR Trade Agreement: A Preliminary Analysis
- NY Bill Seeks Sales Tax Exemption For Low Emission Vehicles
- Online sales taxes now higher in Illinois
ASIA-PACIFIC
- Bangladesh Provides Further Exemption from Import Taxes on Medical Products and Protective Equipment
- 33.3% drop in GST collection in Faridabad
- A2ZTaxCorp’s Weekly GST Communique dated January 18, 2021
- Banking Sector: GST impact and challenges on revenue
- Changes In GST Law From 1 January 2021 – Summarised
- e-Invoice from 1st January 2021
- E-invoicing under GST- Brief Overview
- Goods Sold by way of High Sea Agreement before it reached Custom frontier is Interstate Sale, not Sale in course of Import: Supreme Court
- GST: A Reform in Indirect Taxation
- GST: Mere suspicion of mis-classification of Goods can’t be the basis for a Detention of Goods, says Kerala High Court
- GST: Un-fried ‘Fryums’ not ‘Papad’, hence taxable at 18%
- Kerala Budget 2021 proposes reduction of VAT on CNG/LNG
- Not Available relaxations in filing GSTR 9 & 9C for FY 2019-20 & Onwards
- The final bow of final withholding VAT on government money payments
- VAT withholding on government payments, changes effective 2021
