Dear reader,
Below you find all items we published in the past week.
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The VATupdate team
WORLD, JOBS AND TECHNOLOGY
- Why do not all countries introduce a VAT/GST?
- Consumption Tax Policies in OECD Countries
- Global VAT rate changes as of March 1, 2021
- Global VAT: The most dominant and complex of taxes
- How tax authorities identify foreign digital businesses to notify them of compliance obligations
- Job opportunity: Associate Director Indirect Tax at MSD – Netherlands
- Job opportunities in Europe, the Netherlands, United Kingdom
- Job opportunities in Hungary, the Netherlands and Poland
- Job opportunities in Netherlands, Romania and United States
- Job opportunities in the United Kingdom
- Job opportunity: Senior Indirect Tax Manager at BOLT – Tallinn, Estonia
- Summitto’s real-time reporting pilot now supports EU intra-Community transactions!
- VAT Talks – Paul Gisby (Senior Manager at Accountancy Europe)
- What is Peppol and Why is it Spreading Around the World?
- ERP implementation from a VAT and Customs perspective
- Automatic validation of VAT identification numbers in Oracle
- Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status March 3, 2021)
EUROPE
- Belgium anticipates DAC 7: New Belgian reporting obligations for digital platforms facilitating the provision of services
- Circular 2021/C/18 regarding the temporarily reduced VAT rate for demolition and reconstruction of homes throughout the Belgian territory and their delivery
- Circular 2021/C/19 on the location of education services
- COVID-19: Extension measures – Reduced VAT rate masks and deferral VAT payments till June 30, 2021, reduction penalty and interest rates late payment VAT…
- Guidance issued on extension of reduced VAT rate for demolition and reconstruction
- VAT Comments – Specific topics. The Mini One Stop Shop for VAT (MOSS)
- Cyprus announces non-application of administrative fines for DAC6 submissions up until 30 June 2021
- Advance Cargo Information/Import Control System 2 (ICS2) gradually applicable as of March 15, 2021
- Extended deadlines for VAT payments (COVID-19)
- Guidance on VAT representation after Brexit
- UK companies not obliged to appoint VAT fiscal representative in Cyprus
ESTONIA
- Services provided by datacenters are not services relating to real property
- VAT consequences of the permanent establishment for entrepreneurs
- Brexit: Customs and VAT Implications
- Checklist for businesses importing from the UK to EU
- Entry into office of M. David Petrlík, new Member of the General Court of the European Union
- What rules of origin requirements mean for UK-EU trade
- Whitepaper: Intrastat thresholds and deadlines 2021 for all EU Member States
- EU call-off stock simplified VAT rules
- EU VAT invoices on services to European clients
- How subsidies for Covid-19 affect to VAT deduction?
- Luxury Yacht outside the EU: rules and procedure for the temporary admission to EU
- Marketplaces Beware: Upcoming Enforcement on EU’s VAT E-commerce Package
- Meeting of the VAT Expert Group on Feb 24, 2021 – Presentation European Commission on E-Commerce Communication Campaign
- New EU VAT rules on E-Commerce – Import One Stop Shop – Registration as of April 1, 2021
- OSS and the EU E-Commerce Package: What you need to know about the upcoming changes
- Public Consultation on taxation of cross-border of alcohol and tobacco purchases
- Publications Office of the EU – All you need to know about the new VAT e-commerce rules
- Reliance on Consumption Taxes in Europe
EUROPEAN COURT OF JUSTICE
- Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept
- On VAT and public entities (one more dose of lack of neutrality), comment on case C-604/19 of the ECJ
- ECJ C‑220/19: Spanish electricity tax does not violate EU law
- ECJ C-521/19 (CB vs. ES) – AG Opinion – Is VAT deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued?
- ECJ C-581/19 (Frenetikexito) – Judgment – Monitoring service nutrition likely not exempted from VAT
- ECJ C-604/19 (Gmina Wrocław) – Judgment – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods
- ECJ C-7/20 (Hauptzollamt Münster) – Judgment – VAT on importation arises in the Member State where an obligation imposed by the customs legislation of the…
- ECJ C-712/19 (Novo Banco) – Judgment – Spanish IDECA tax is compatible with the VAT directive
- ECJ Customs C-772/19 (Bartosch Airport Supply Services) – Judgment – Customs Classification of Special Purpose Motor Vehicles
- Flashback on ECJ Cases C-101/16 (Paper Consult) – Right to deduct VAT if the supplier has become inactive
- Flashback on ECJ Cases C-152/02 (Terra Baubedarf-Handel) – 2 Conditions to deduct VAT, transaction took place and invoice is available
- Flashback on ECJ Cases C-182/17 (Nagyszénás Településszolgáltatási Nonprofit Kft.) – Company of a municipality to which public tasks are…
- Flashback on ECJ Cases C-264/14 (Hedqvist) – Buying and selling Bitcoin is exempt from VAT
- Flashback on ECJ Cases C-280/10 ( Polski Trawertyn) – VAT deduction by a partnership when the invoice, drawn up before the registration and identification of the…
- Flashback on ECJ Cases C-85/95 (Reisdorf) – Right to deduct VAT even if original invoice is lost and other evidence can be produced
- Agenda of the ECJ VAT cases – 7 decisions, 3 AG Opinions expected till the end of March 2021
- VAT on cross-border provisions of company vehicles to employees (CJEU judgment)
- ECJ C-1/21 Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ vs BG (Questions): Liability of a non-taxable natural person who…
- ECJ Cases decided (incl. order) in 2020 – Update from www.vatupdate.com
- ECJ Research and technological development C-389/19 P (Commission vs. Sweden) – ECJ has dismissed the Commission’s appeal in the lead chromate…
- ECJ VAT Cases Decided (or Order issued) in January & February 2021, 6 Judgments expected in March 2021 – An overview
- Government proposal: Changes to value added taxation in e-commerce
- Photovoltaics – Sale of surplus electricity
- Finance Act for 2021: analysis of VAT measures and actions to be anticipated
- France Updates List of Non-EU Jurisdictions Exempted from VAT Representation
- The electronic invoice: an obligation for 2023/2025
- VAT registration in France is necessary to be able to carry out customs operations
- VAT treatment on chartering activity for contracts signed after 1 November 2020
- Hungary live reporting 1 April B2C mandatory
- Live VAT transaction reporting (RTIR) is being extended from 1 April 2021 to include B2C invoices
- Revision to Return of Trading Details and extended filing deadline
- VAT Rate Change – Update on Postponed Accounting for Irish Import VAT
- Amounts paid by transport company are a donation and are excluded from VAT scope
- Deadline for joining and retrieving all documents issued and received from January 2019 passes from February 28 to June 30, 2021
- Guidance about economic link required for VAT grouping
- New VAT rules for e-Commerce
- Newest rules on SdI invoices extended again (new deadline is 30 June instead of 28 February)
- No Split Payment if the contracting authority is of a private nature
- No VAT rate increase in 2021
- Quarterly VAT: new deadline for posting invoices not mandatory
- Tax Authorities Publish English Form for Annual VAT Return
- The impact of extraordinary transactions on the 2021 annual VAT return
- The VAT 2021 models lose part VI
- VAT exemption on transactions relating to securities with limits
- Veterinary ecotomographs with 5% VAT
- Act on the implementation of guidelines for electronic commerce passed (EU VAT Commerce Directive)
- Bill on the implementation of guidelines for electronic commerce adopted by the House of Representatives
- Criminal investigation into VAT fraud Leiden entrepreneur
- Doing business in the Netherlands – Taxation aspects
- Emergency track ‘VAT e-commerce’ challenge for the Netherlands
- Margin scheme and globalization scheme not possible due to serious administrative deficiencies?
- No reduced VAT rate for digital pop events
- Provision of Wi-Fi in holiday accommodation separate service at general VAT rate
- Reduced VAT rate for renovation and repair of homes correctly applied
- Supermarket starts petition to lower VAT rate on fruit & veg
- Supreme Court does not answer preliminary questions about VAT deduction when mining bitcoins
- Supreme Court waives a preliminary ruling on the right to deduct VAT for bitcoin mining
- Tax advisor not responsible for missed VAT refunds
- Transport ambulant employees (sales employees) also private use of car VAT
- Another detention on VAT fraud
- National system of electronic structured invoices proposed
- New plug-in for sending VAT returns
- Poland drops UK Fiscal Representative requirement
- Poland Will Make B2B Electronic Invoicing Mandatory
- Covid-19: Ability to postpone VAT payments related to the last month or quarter of 2020
- Flexibility of VAT Payment
- Portugal publishes MDR guidance and reporting form
- Cash Accounting Scheme can not be applied if the Taxable persons turnover in the previous year exceeded RON 4,500,000 (including in 2020)
- New rules on the registration procedure for value added tax purposes
- 0% VAT on Respirator Supplies until 30 April 2021
- Start of the consultation process for e-invoicing
- Zero VAT Rate for Certain Personal Protective Equipment till April 30, 2021
- SII: Publication of a new version of the technical validation document
- SII: Update of the presentation on validations and FAQs to apply from 1 January 2021 (version 1.1)
- The Spanish Tax Agency (AEAT) takes a step forward to the pre-filled VAT return
- Customs in Switzerland: reinvention through digitalization and paperless clearance
- VAT risk in transfer in asset deals
- From March 1, 2021, the VAT rate for certain agricultural products is reduced to 14%
- List of exempt medical Covid-19 devices expanded
- President signed a law to reduce the VAT rate for certain types of agricultural products
- VAT on electronic services of non-residents: the draft Law is adopted in the first reading
- A CASC is not a charity for VAT – The Eynsham Cricket Club case
- Brexit – be ready before April 1, 2021
- BREXIT CHAPTER 3 – Special Status of Northern Ireland
- Budget 2021: Rishi Sunak extends VAT cut to 5% for coffee shops, pubs and UK breaks
- Budget 2021: VAT – Temporary reduced rate of VAT for leisure and hospitality extended
- Budget 2021: VAT News
- Chancellor Extends VAT Rate Reduction for Tourism & Hospitality Sector in UK Budget
- Form: Tell HMRC about a VAT-registered trader that is insolvent
- FTT – Scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business
- Government to publish range of tax consultations and calls for evidence on 23 March
- HMRC Guidance VAT: reduced rate for hospitality, holiday accommodation and attractions
- HMRC Guidance: Agent Update: issue 82
- HMRC Guidance: Catering, takeaway food (VAT Notice 709/1)
- HMRC Guidance: Complete your VAT Return to account for import VAT
- HMRC Guidance: Complete your VAT Return to account for import VAT (update Feb 26, 2021)
- HMRC Guidance: EU business: taxes and tariffs
- HMRC Guidance: Get an individual guarantee to cover customs debts
- HMRC Guidance: Pay VAT deferred due to COVID-19 – You can pay your deferred VAT in full by 31 March 2021
- HMRC Guidance: VAT on admission charges to attractions
- HMRC has issued detailed guidance on the domestic reverse charge changes scheduled for 1 March 2021
- HMRC Notice Excise Notice 226: Beer Duty
- HMRC offers option to pay VAT in smaller instalments
- HMRC Policy paper Extension of Making Tax Digital for VAT
- HMRC Policy paper Revenue and Customs Brief 2 (2021): temporary reduced rate of VAT for hospitality, holiday accommodation and attractions
- HMRC Policy paper: Introduction of a new reduced rate of VAT for hospitality, holiday accommodation and attractions
- HMRC Policy paper: Legislating for the VAT deferral new payment scheme and deterrent
- HMRC Policy paper: Maintain VAT thresholds for 2 years from 1 April 2022
- HMRC Policy paper: Penalties for late payment and interest harmonisation
- HMRC Policy paper: Penalties for late submission
- HMRC statistics estimated VAT gap of 12.BnGBP or 8.4% for 2019/2020
- Making tax digital for VAT and mythbuster
- National Statistics: Value Added Tax (VAT) Bulletin
- Official Statistics: Value Added Tax (VAT) annual statistics
- Proposal for a Council Implementing Decision on non-deductible VAT charged on fuel expenditure in company cars (UK and Northern Ireland)
- UK Border Operating Model – Be ready for 1 April 2021
- UK issues 2021 Budget: Initial highlights
- VAT changes after Brexit prompt firms to stop exports
- VAT fraudster could avoid paying back £2.6m over ‘admin error’
- VAT registration delays
- What is the postponed VAT system? – Importing goods into the UK
- What’s next for the temporary reduced VAT rate for the hospitality and leisure sector?
MIDDLE EAST
- Jordan prepares for the deployment of the electronic invoice
- Preparation for the deployment of the electronic invoice
AFRICA
AMERICAS
- Brazil has a mature but extremely complex e-invoicing system
- Brazilian Federal Supreme Court confirms downloaded software may not be subject to ICMS
- Supreme Court Concludes State VAT Cannot be Levied on Software Licensing
- Transforming your approach to Tax in Brazil Part I: Understanding the Dilemma
- Transforming your approach to Tax in Brazil Part II: A New Journey Begins
- Transforming your approach to Tax in Brazil Part III: Aligning Technology and Partnerships
- British Colombia provincial sales tax (PST) – An overview
- British Columbia’s expanded Provincial Sales Tax registration requirements to take effect on April 1
- Quebec Tax Body Rebuffed For Excluding Sales Tax Refunds
- Upcoming Changes to British Columbia’s Provincial Sales Tax
- Aircraft Club Feb 2021: New federal excise tax rates for 2021 released
- Arizona: Determining Transaction Privilege/Use Tax Nexus
- California City & County Sales & Use Tax Rates
- Comanche County approves Sales Tax Extension
- Illinois Requires Destination Sourcing for Certain Out-of-State Sellers
- Maine: State High Court Holds that Phone Reimbursement Amounts are Part of Taxable Sales Price
- Maryland Enters the World of Digital Tax
- Maryland to Tax digital advertising services
- Mississippi Sales Tax Nexus Changes
- New Jersey Sales Tax Exemptions
- New York: Assets procured from acquired company deemed taxable tangible personal property not intangible equity interests
- OECD: United States drops “safe harbor” request on proposed digital tax rules
- Pennsylvania new voluntary compliance program for businesses with in-state inventory
- Resale, sales tax (New York State)
- Sales tax, cell phones (Maine)
- Sales tax, professional dues (Tennessee)
- SALT trends, Opportunities for US inbound companies in 2021
- San Francisco taxes – Filings due April 30, 2021
- State tax policy changes on the horizon, but is 2021 the year?
- Texas State: Sales And Use Tax Exemptions
- US removes stumbling block to global deal on digital tax
- US Wisconsin scraps sales tax threshold for foreign sellers
- Vermont Senate to vote on exempting feminine hygiene products from sales tax
- Washington: Local sales & use tax rates and changes
- Wisconsin Eases Economic Nexus Requirements by Removing 200 Transaction Threshold
ASIA-PACIFIC
- Development lease arrangements in the ACT
- GST – cross-border legislative amendments
- GST and bad debts
- Supply of burial rights by a government agency
- China expands its e-invoicing pilot programme
- China Moves to Implement the Electronic Invoice
- VAT essentials guide for 2021
- 28 GST Year Ending Tasks for FY 2020-21- You Must do
- A2ZTaxCorp’s Weekly GST Communique dated March 01, 2021
- Advisory on Fake Invoice under GST
- Agent under the GST Law
- Annual Return-Reversal of ITC or Payment of additional Tax-DRC-03
- API Integration Modes For E-Invoicing
- Basic understanding on GST implications in Joint Development Project
- Blocking of GST Electronic Credit Ledger – Draconian CGST Rule 86A
- Budget 2021- Recommended changes in GST & Income Tax
- Budget 2021: Amendments proposed in Section 74, 107, 151, 152 & 168 of CGST Act, 2017
- Compliance calendar for the Month of March 2021
- Due date for furnishing of GSTR-9 and GSTR-9C for the financial year 2019-20 extended further to 31.03.2021
- Dynamic QR Code on B2C Invoices Under GST
- File GSTR-9 & GSTR-9C for FY 2019-20 by February 28, 2021
- Flyer issued on fake invoice for creating awareness
- Government may tweak customs duties on host of goods, including telecom equipment, in Budget 2021Sour
- GST Compliance Calendar for the month of March, 2021
- GST leviable on total bill amount & not on service charges in respect of manpower services: KN AAR
- GST QRMP Scheme
- GST Registration Document Checklist
- GST registration: Foreigners exempted from Aadhaar authentication
- GSTR 2B/ GSTR 2A Matching Excel Utility (FREE)
- Gujarat High Court reprieve for exporters on GST exemptions
- Hospitals may have to pay GST on food to inpatients
- Industry body AIFPA pushes for lower GST rate on packaged snacks and foods
- Meghalaya Government reduces VAT on alcohol
- Pro Forma Invoice Under GST
- Procedure for suspension of GST registration based on return comparison
- QR Code On B2C Invoices
- Quarterly Returns with Monthly Payment (QRMP) Scheme
- Rate Chart of TCS For FY 2021‑22 Or For AY 2022-23
- Recent Updates In GST till 23rd February 2021
- Recent Updates in GST till 2nd March 2021
- TDS Rate Applicable for FY 2021-22 or AY 2022-23
- TDS under Section 194Q on purchase of goods
- Govt to Bear VAT on Home Sales to Push Growth
- Houses with a Maximum Price of IDR 2 Billion are VAT Free
- Indonesia issues guidance for collecting VAT on the delivery of LPG
- Extending GST rules to tax the digital economy and non-digital imported services
- GST on Imported Low-Value Goods
- GST on Imported Services
- Provision of Service to Overseas Customer
- Singapore GST set for 2023 extension to low value goods
- Singapore updates guidance on tax residence status and determination of a permanent establishment due to COVID-19
- Rules issued relating to blockchain networks and electronic tax invoices or receipts
- Thailand lifts VAT on visiting superyacht charters
- VAT to be imposed on electronic services provided from abroad
