Dear reader,
Below you find all items we published in the past week.
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The VATupdate team
- EY Tax COVID-19 Response Tracker (Update Feb 15, 2021)
- Private contractor or employee? Courts rule on gig economy status
- VAT and its Challenges
- Neobank Open Acquires GST Automation Startup Optobizz For $5 Mn
- Taxation of the digitalized economy – Developments summary
- What Does ‘Paperless’ Mean? Much More Than the End of Paper
- What is an e-invoice?
- Job opportunities in Asia Region, France, the Netherlands, Poland and Saudi Arabia
- VAT/GST opportunities for those searching a job
EUROPE
- Council of ministers agreed to abolition of December advance VAT payment, Reduction interest on VAT and Harmonization of VAT refunds
- No VAT for private individuals who resell solar power
- Proposal: Recovery measures for the restaurant & catering industry – VAT reduction from 21% to 6% and an extension of the 100% deductibility of reception costs
- Temporary tolerance methods for company car VAT deduction
- VAT measures to ensure a smooth start-up and operation of vaccination centers
- Cyprus Allows Firms Longer To Pay VAT Due In Feb, March
- Cyprus will NOT require UK non-established persons to appoint a VAT fiscal representative
- Decision on VAT exemption for respirators
- Information on an unreliable VAT payer in the Czech Republic
- New procedure on VAT refunds
EUROPEAN COURT OF JUSTICE
- Agenda of the ECJ VAT cases – 7 decisions, 3 AG Opinions expected till the end of March 2021
- ECJ referral: Input tax deduction of a management holding company
- Flashback on ECJ cases C-111/05 (Aktiebolaget NN) – Composite supply – Supply and installation of a fibre-optic cable linking two Member States
- Flashback on ECJ Cases C-155/01 (Cookies World) – Leased motor vehicles – Own use – Exclusions provided for in national legislation at the time of entry into force of…
- Flashback on ECJ Cases C-425/06 (Part Service) – Composite Supplies – Abuse of rights in case leasing contracts are split
- Flashback on ECJ Cases C-77/01 (EDM) – Concept of “economic activities” – Concept of ancillary “financial transactions”
- Get yourself familiar with ECJ Cases, some topics already available (Work In Progress @ www.vatupdate.com)
- Recharging cost of repair of goods under warranty: consideration for services or ‘outside the scope of VAT’?
- Roadtrip through ECJ Cases – Focus on ”Composite supplies”
- Skandia America and VAT Grouping in Spain. A Peaceful Co-existence?
- Three ECJ cases raised in 2021 so far
- Agents without representation for VAT purposes even without the assignment of an assignment?
- An Update – Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax
- Are New VAT Rate Freedoms Coming for EU Member States in 2022?
- Benefitting from Autonomous Tariff Suspensions and Quotas
- Brexit – VAT refund 2020 Claims must be submitted before 31/03/2021
- BREXIT SERIES CHAPTER 2: Focus on Goods Transactions
- Carbon levy on EU imports needed to raise global climate ambition
- Commission staff working document: Evaluation special scheme for travel agents
- Digital Services Tax: Unilateral Initiatives on the Move
- Double Dip, when the application of EU Customs and VAT provisions lead to double taxation
- Draft act amending rules records held by taxable persons or their intermediaries and the designation of competent authorities responsible for…
- EU approach on the concept of intervention of the VAT fixed establishment with specific focus on Italian and Czech approach and latest developments
- EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 2 – Legislative acts for the implementation of the new E-Commerce VAT rules
- European Commission webpage on new VAT rules for e-commerce
- Group on the future of VAT – 35th meeting on March 4, 2021 – Transactional Based Reporting, Brexit, E-Commerce, Platform Economy
- Introductory Guide for Traders to the Rules of Origin provisions of the EU-UK Trade and Cooperation Agreement
- New customs legislation affects online sales of goods outside the EU
- Police dismantle criminal network linked to international VAT fraud trading vegetable oil
- Public consultation on Implementing Regulation for the VAT e-commerce trade
- Shipping goods into EU after 1 July 2021: VAT will not make it easier
- The meaning of ‘VAT paid’
- Union Customs Code (UCC) Work Programme Progress Report 2020
- VAT Expert Group: 29th meeting on Feb 24, 2021: Travel Agents, E-Commerce Package & Platform economy
- Draft Bill ‘Tax Haven Defense Act’ – NOT applicable for VAT & Customs
- ECJ submission from the BFH on “Trick 17” by Vorschalt-Holdings
- Federal Fiscal Court referral to the ECJ on input VAT deduction by means of an upstream holding
- German FDP calls on Federal Government to introduce e-invoicing system
- Germany to miss postal operators IOSS July 2021 launch
- Germany will NOT be ready to implement the IOSS for imports on 1 Jul 2021, but only on 1 Jan 2022
- Drafts of the implementing measure of the plastic tax have been published
- Invoices and electronic payments: the latest VAT clarifications
- Reduced VAT rate does not apply to construction of “hotel houses”
- UK companies not required to appoint fiscal representative in Italy
- VAT regime for complex maritime transport: at high seas?
- Additional assessment for correct period not contrary to neutrality principle
- Changes to reduced rate for invalid carriages, crutches, orthopedic footwear, and flower arrangements
- Court: Done everything that could reasonably be expected to ensure that delivering cars to Hungary was not part of the fraud chain
- Development organization aimed at structural poverty reduction in third world countries, not a VAT entrepreneur
- FIOD arrests for VAT fraud with forged invoices
- New decree clarifying the scope and application of the reduced VAT rate
- Reduced VAT rate for surf lessons by surf school on the beach
- Supreme Court sees a normal VAT supply of immovable property in a complex sale-and-leaseback transaction
- VAT consequences of the permanent establishment for entrepreneurs
- Consultancy relating to investment fund management services
- General ruling, proper classification of transactions using fuel cards for VAT purposes
- General VAT ruling – VAT on supplies made via so called “fuel cards”
- Marking the Country Code of Northern Ireland in JPK_VAT with declaration and JPK_FA (3)
- Marking the country code of Northern Ireland in JPK_VAT with the declaration
- Overnight, the Ministry of Finance revoked the interpretations on fuel VAT accounting
- Ruling on VAT rate applicable to accomodation services
- SLIM VAT 2 – a VAT reform package that is scheduled to take effect in October 2021 and January 2022
- SLIM VAT 2 pre-consultation has started
- Slovakia is preparing for an invoice clearance model
- Temporary application of zero VAT rate for specific protection means
- The e-commerce VAT package taking effect soon
- VAT and e-commerce, measures effective 1 July 2021
- Recent indirect tax developments include updates regarding draft VAT returns
- Reduction of the VAT taxable base due to bankruptcy after the Ramada Storax case (C-756/19)
- Spain Launches the 2021-2025 SME Digitalization Plan
- Spain withdraws VAT local bank payments requirement
- Treasury will strengthen control over the operations of the self-employed and SMEs in 2021
- Conduct an advertising campaign with free distribution of goods: what about VAT?
- Exclusion of a VAT payer from the list of taxpayers who meet the risk criteria: what documents must be provided?
- How Facebook and Google will pay VAT: details from Hetmantsev
- Rada To Introduce VAT Payment For Facebook, Netflix And Google
- Confused about Brexit VAT and Duty rules? Interactive guide
- Disbursements Q & As
- Disbursements Q&As
- HMRC Flowchart on Importing from & re-exporting union goods to the EU
- HMRC Guidance: EC Sales List: service availability and issues
- HMRC Guidance: Health professionals and pharmaceutical products (VAT Notice 701/57)
- HMRC Guidance: Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
- HMRC Guidance: VAT notices for transactions on or before 31 December 2020
- HMRC internal manual VAT Transfer of a going concern
- HMRC internal manual: VAT Government and Public Bodies
- HMRC Notice – Excise Notice 207: Excise Duty drawback
- HMRC Notice: Excise Notice 204b: commercial importers and tax representatives – EU trade in duty paid excise goods
- HMRC Notice: Temporary Registered Consignees (Excise Notice 204a)
- HMRC v Anna Cook – Distinct form or style of dance, and not exempt from VAT under the private tuition exemption
- HMRC: Report on Environmental tax measures
- Press release: VAT Deferral New Payment Scheme – online service opens
- Self Assessment taxpayers will not be charged a 5% late payment penalty if they pay their tax or set up a payment plan by 1 April 2021
- Top 10 Brexit-related changes for VAT and customs
- Uber ‘could face £2bn VAT bill’
- Uber may now have to pay VAT
- Upper Tribunal – Westow Cricket Club: Taxpayer had reasonable excuse for incorrectly issuing a zero-rating certificate
- UpperTribunal – A company can not deduct VAT in case of incompliant invoices
- VAT Notice 706: Partial exemption
- VAT on Zero Carbon Domestic Renewables
- VAT Payments Deferral – Action Required
- VAT Reverse Charge In The Construction Industry
- Where does Uber leave us for VAT?
MIDDLE EAST
- Doing Business Guide in UAE
- Reverse charge mechanism and form VAT 301
- VAT on local transportation that forms or does not form part of the international transportation
- VAT registration for sole proprietorships
- VAT treatment of ‘Director’s fees’ charged for services provided before introduction of VAT
AFRICA
- Decree: pre-registration of shipments procedures, introducing the e-signature “e-stamp” used in the importation documents and the new steps for importing…
- E-Invoice Practical Manual Guide – Spotlight on Egypt
- Mandatory Electronic Signature in Egypt
AMERICAS
- Costa Rica’s Executive Branch may extend period goods may stay in a tax warehouse
- Guidelines for the implementation of agreements for the importation of goods
- Florida to impose sales tax obligations on foreign sellers?
- Louisiana reaps more than $150 million in new online sales tax push
- Sales tax owed on assets acquired under purchase agreement (New York State)
- State and local tax trends, Opportunities for US inbound companies in 2021
- Voluntary compliance program for retailers (Pennsylvania)
- West Virginia State Tax Department – Sales and Use Tax rates
ASIA-PACIFIC
- A2ZTaxCorp’s Weekly GST Communique dated February 22, 2021
- Additional condition for availing Input Tax Credit imposed vide Budget 2021
- Advantages And Disadvantages Of E-Invoicing
- Advisory on Reconciliation statement to be filed in Form GSTR-9C
- Are GST Compliances Good and Simple?
- CBIC issued Circular for extension of alternate mechanism for resolving invoice mis-match errors (SB-005) in respect of all shipping bills
- Clarity on GST rate key likely to determine benefits for gas users
- Corrective invoices are a big problem for buyers
- Departmental GST Audit Process – Key Highlights
- Electronic Commerce operator in GST regime
- GST Charcha on Union Budget 2021: Can GST department provisionally attach Property/Bank Account of any Person?
- GST RULE 86B Restrictions on use of amount available in electronic credit ledger
- Here’s how to avail GST credit if your supplier has not uploaded invoices
- Important Alert – Upcoming statutory Due Dates- You Must Know
- Limitation period to raise demand under Section 73 & 74 of CGST Act, 2017
- Opted QRMP Scheme – Pay GST by 25th
- Provisional Attachment under GST- Caution to be Exercised
- Request for Extension of due date of GST Annual Return GSTR 9 and GST Audit 9C
- Request to grant Extension for GSTR 9 & GSTR 9C – FY 2019-20
- Self-certification of GST annual return & reconciliation statement post Budget 2021
- Should taxpayer stand against 7 Stringent Provision of GST in Budget 2021
- Change in basis of zero-rating GST on media sales (from 1 January 2022)
- Goods and services tax rate increase – Not now but sooner rather than later
- GST changes to bolster recurrent revenue
- GST on imported “low-value goods” and non-digital services (effective 1 January 2023)
- Providing International Services
- Responsibilities of GST-Registered Businesses
- What online shoppers need to know about GST for low-value imported items and non-digital services
- Why it is difficult to charge GST on overseas purchases, explained
- Notice on VAT Refunds for Goods or Services Purchased for Exhibitions or Temporary Business Activities of Foreign Entities
- VAT Refunds for Exhibitions or Temporary Business Activities of Foreign Entities
- New VAT Rules For Foreign e-business And Digital Services
- VAT requirements for foreign providers of electronic services
