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Below you find all items we published in the past week.
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- How the World can Meet the Post COVID-19 Automation Challenge
- The link between transfer pricing and customs duties
- Job Opportunities in Australia, the Netherlands, United Kingdom
- Job opportunities in Denmark, Ireland and United Kingdom
- Job opportunities in Netherlands and United Kingdom
EUROPE
- Changes to Intrastat return in Belgium 2021
- Circular 2021/C/17 on the provision of personnel by certain public sector bodies to provide vaccination centers with the necessary staff
- Draft law on the implementation of the EU VAT E-Commerce Directive
- VAT deduction for mixed-use cars; adjustment to calculation for 2020
- “Deemed supplier” concept, e-commerce and VAT
- COVID-19: Extension of the VAT Waiver on Respirator Supplies till June 3, 2021
- COVID-19: Waiver of VAT penalties for late filing of VAT returns, VAT control statement, late payment of VAT
- Czech Republic Waives Certain VAT Penalties Due to COVID-19
- February and March VAT returns, control statements and payments may be delayed until 15 April 2021
- No optional VAT on residential property rent in CZ from 2021
- VAT on respirators will be waived until June 3
- Agenda of the ECJ VAT cases – 5 decisions, 2 AG Opinions expected till the end of March 2021
- Conversion fees, however, include VAT (ECJ C-604/19)
- Does your business have a permanent establishment for VAT purposes?
- ECJ C-697/20 Dyrektor Izby Skarbowej w L. vs PL (Questions): Treating agricultural spouses as one, or separate VAT taxable persons
- ECJ Customs C-941/19 (Samohýl group) –
- EU Survey (from 2015) on ECJ Cases Skandia and Welmory
- Flashback on ECJ cases C-308/96 & C-94/97 (Madgett and Baldwin) – Composite supplies: a service is ancillary when it is not an end in itself for the customers but a…
- Flashback on ECJ Cases C-584/13 (Mapfre asistencia and Mapfre warranty) – Second hand breakdown warranties considered as insurance and exempt from VAT
- Highlights of the ECJ on VAT in 2020
- Recharging cost of repair of goods under warranty: consideration for services or ‘outside the scope of VAT’? (ECJ C-605/20)
- VAT on making cars available to employees: a headache ahead for cross border employers?
- VAT, Nutrition Counselling & Fitness Studios: Frenetikexito (C-581/19)
- What Has the Trinity Doctrine Got to Do with VAT: Some Reflections on the CJEU Judgment in C-77/19 Kaplan International Colleges UK (Part I)
- Consultation on DAC8: strengthening rules on administrative cooperation and expanding the exchange of information
- Consultation: EU taxpayers’ rights – simplified procedures for better tax compliance
- Customs Duties – the importance of preferential origin in the context of the UK and EU ‘Trade and Cooperation agreement’
- EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 3 – Services: Improvements to the Mini One Stop Shop in 2019-2021
- EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 4 – New art. 33 in the EU VAT Directive 2006/112/EU – Place of Supply Rules for…
- EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 5 – Union scheme – Extension of the OSS
- EU VAT Expert Group – Subgroup Platform Economy – Agenda & Minutes of the 3rd meeting on Feb 22, 2021
- EU VAT Expert Group – Subgroup Platform Economy – Agenda of the 4th meeting on March 9, 2021
- EU VAT Forum report on “Prevention and solution of VAT double taxation dispute”
- European Commission – ”Mind the VAT Gap” – Roadmap closed & feedback received is published
- European Commission Public Consultations on Indirect Tax – 4 Consultations pending … have your say
- Everything you need to know about use and enjoyment for VAT purposes
- From August, Poland and Slovakia will automatically exchange VAT information
- How Modern Technologies Can Help To Efficiently Implement Real-Time Reporting
- Unpaid invoices and bankruptcy of your customer: how to recover VAT on your receivables?
- Update – EU Commission Consultation on VAT for Financial and Insurance Services
- VAT Expert Group presented its Working Paper on the ECJ Skandia case to the VAT Committee in September 2015
- Where to tax your EU distance sales from July 2021?
- Supreme Administrative Court issues ruling on VAT-exempt financial services
- Supreme Administrative Court issues two rulings on compensation for damages
- France Updates List of Non-EU Countries Exempted from VAT Representation
- VAT on petroleum products has been transferred to the DGFiP
- Revenue eBrief No. 044/21 – Hard copy returns
- Revenue eBrief: Postponed Accounting – Entries on VAT3 Return and VAT Return of Trading Details (RTD)
- VAT Rate Change, Postponed Accounting on Import and Annual Return updates
- 4% VAT for non-stuffed gnocchi with a minimum percentage of speck
- Business based in an EU country and VAT-registered in Italy may make VAT-free purchases under frequent exporter regime
- Issuance of credit notes and express termination clause
- Multi-purpose voucher: VAT payable when used by the owner
- Plastic Tax – The draft of the implementing provisions (hereinafter “IP”) has been published on the website of the Customs Authority
- Ruling #141: Transfers of intra-community goods, proof of transport or shipment of an asset
- Ruling #148: Use of the VAT credit limit by non-established taxable persons
- Ruling #150: VAT deduction for goods donated as part of the management of Covid-19 (DL “Cura Italia”)
- Ruling #163 : Assignment of of the unvoiced debt and bankruptcy of the assigning creditor. Chargeable event and invoicing
- Sale of assets and sale of a business branch: different VAT treatment
- Standard VAT rate for the supply of gaming terminals
- The modification of the terms for the payment of the tax on digital services and for the presentation of the relative declaration is coming
- VAT ceiling also for non-resident
- VAT group separates the branch from the parent company
- VAT return 2021: pro rata and enforcement of occasional exempt services
- Authorities made several manuals available for the implementation of the E-Commerce VAT Directive in Luxembourg
- Circular 807 of the Luxembourg VAT authorities on the provision of vehicles by employers to staff members residing abroad
- Beach pavilion may apply reduced VAT rate for sports activities
- Gladskin products not pharmaceuticals: standard VAT rate
- Large-scale nature of VAT fraud wrongly taken into account in penalty
- No right to deduct input tax for app development
- Petition for lower VAT rate for fruit and vegetables has already been signed 40,000 times
- Possibility of penalty for fiscal unity for VAT purposes
- Tax concessions following the corona crisis
- Travel Agency Scheme Decree amended
- Use of statistical data for VAT private use of car is not permitted
- Use of statistical data to determine VAT private use of car is not allowed
- KAS detected another VAT fraud
- New rules for issuing invoices from October 2021
- Place of the VAT obligation in the case of customs smuggling
- Rreleases from the obligation to keep records at cash registers
- The government is considering a VAT reduction in gastronomy
- The Ministry of Finance presented a package – SLIM VAT 2
- VAT invoices with incorrect city names need to be corrected
- From Tax Control to Tax Collaboration: Russia’s Pioneering a New Approach
- Russia limits VAT exemption on software licences
- Russian customs authorities have started challenging agreements on royalty and licensing fees from retail companies
- Update on customs developments, December 2020-February 2021
- Collaborative & Platform economy, intermediary services, the case HomeAway Spain vs the Catalan regional administration
- VAT refund deadline of 31 March 2021, for UK traders
- Will dropshipping survive the new VAT regulations scheduled for July 1, 2021?
- A roundup of VAT measures in Budget 2021
- BREXIT SERIES CHAPTER 4: VAT Compliance and Administrative Changes
- Budget day March 2021 – The VAT Perspective
- Changes to late returns and payments penalties announced
- Consultation on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction
- Disbursements v. Payments – What’s the Difference?
- Errors on January 2021 Postponed VAT Statements
- Expansion of Making Tax Digital
- HMRC Collection: VAT on sales of digital services in the EU
- HMRC Guidance: Get confirmation from HMRC that you are trading in the UK (updated March 9, 2021)
- HMRC Guidance: Pay VAT deferred due to coronavirus (COVID-19) (Update)
- HMRC Guidance: Transitional guidance for VAT specified supplies
- HMRC internal manual: VAT Input Tax – Import VAT – Deduction of Input tax – Recipient of the supply – Owenership of the Goods
- HMRC Policy paper Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment
- HMRC Policy paper: Amendment to Customs and Excise review and appeals legislation
- HMRC report: Digital VAT compliance increases productivity
- HMRC: Guidance VAT Refund Scheme for museums and galleries (VAT Notice 998)
- Introduction of New VAT Penalty System
- Isle of Man: Extension of the temporary reduced rate of 5% VAT on hospitality services and admissions to certain attractions will remain in place until 30…
- New penalty regime for VAT returns in 2022 – good news or bad?
- Northern Ireland status and the challenges
- Temporary Reduced VAT Rate
- UK extends hospitality & tourism VAT cut to 5% till 30 Sept 2021; then 12.5% till 30 April 2022
- UK loses B2B triangulation VAT simplification with Brexit
- UK’s Making Tax Digital – 1 April Brings End to Soft Landing Period
- VAT registration delays – latest
- What is MTD and why should I care?
MIDDLE EAST
- GCC Indirect Tax Weekly Digest – 9 March 2021
- Keypoint VAT benchmark survey to measure how VAT is impacting businesses operating in the GCC
- “Zakat and Income” launches an interactive guide to educate electronic stores about the requirements of the value-added tax
- Saudi Arabia makes the use of electronic invoicing mandatory
- VAT guidelines for e-commerce
- Designated Zones for the purposes of the Federal Decree-Law No. (8) of 2017 on Value Added Tax
- How Tax Groups can Conduct VAT Deregistration in UAE?
- Supplies and services provided by artists and social media influencers for a consideration are subject to VAT
- Tourist VAT Refund Scheme- Guide for UAE Retailers
- VAT applicable for services provided by artists, influencers, says Federal Tax Authority
AFRICA
AMERICAS
- Argentina Amends Requirements for Mandatory Use of SIRE System for VAT Withholding
- Tax Administration Further Postpones Application of New Reporting Procedure for VAT Withholding Regime
- Temporary imports and Mexico’s VAT certification requirements
- Updated list of Digital Service Providers VAT registered in Mexico
- No state relies on sales taxes more than Louisiana
- State-by-State Guide to Sales Tax Nexus Laws
- States Have Benefited From The Wayfair Decision
- States proposing new taxes on financial transactions, wealth and investment income
- US Court of International Trade Decision questions first sale principle applicability to Chinese- and Vietnamese-origin goods
- US Pennsylvania offers foreign sellers sales tax amnesty
- Washington Clarifies Sales Tax Thresholds for Remote Retailers
ASIA-PACIFIC
- NBR cautions field-level VAT officials about data tempering
- NBR to cross-check wealth statements for detecting tax evasion
- 13 Suggestion to FM for Simplification of GST
- 16 Bullet Points on GST HSN Code Requirements wef 01.04.2021
- A list of GSTINs has been issued by NIC for whom e-invoicing is mandatory
- A2ZTaxCorp’s Weekly GST Communique dated March 08, 2021
- Analysis of GSTIN (Goods and Services Tax Identification Number)
- E-invoicing – Request for immunity to dealers upto 31.03.2021
- E-invoicing Scope in India Expanding from 1 April 2021
- E-invoicing/QR Code on invoices- Latest NN 05/2021 dated 8/3/2021 -The Specter of “Notifications”
- ERP Integration For E-Invoicing
- GST E-Invoicing Phase 3: Rs 50-Crore Turnover Threshold To Apply From April 1
- GST e-Invoicing turnover limit reduced to ₹ 50 Crores wef 01.04.2021
- GST implementation being a “change in law” qualify as a force majeure event
- GST Reconciliation Tool in Excel Format
- GST -Telephone & E-mails cannot substitute personal hearing: HC
- GSTN issued module wise new functionalities deployed on the GST Portal for taxpayers
- GSTN issued updated FAQs and User Manuals w.r.t. tracking of refund status
- How to Handle Mistakes in E-invoice if Detected after Time Limit for Cancellation of E-invoice ?
- Impact of Decisions of European Court of Justice on Concept of Composite Supply In India
- India Signals an Expansion in the Scope of E-Invoicing
- India’s reduced threshold for e-invoicing applies from 1 April 2021
- No GST exemption on services of transportation of goods from mother vessel to daughter vessel
- Purchase and Sales Return Under GST
- Stringent provisions of GST imposed vide Budget 2021
- Indonesian Consumer Community asked government to remove VAT on medicines
- Tax relief for activities related to handling COVID-19 further extended
