Dear reader,
Below you find all items we published in the past week.
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The VATupdate team
WORLD, TECHNOLOGY AND JOBS
- Digital Service Taxes and Other Unilateral Measures Roadmap
- HS Nomenclature 2022 Edition
- IMF VAT webinar series
- Indirect Tax: Priorities for 2021 and beyond
- Suspension of import tariffs between the EU and the U.S.
- Taming the Wild West of global Digital Services Tax?
- What European OECD Countries Are Doing about Digital Services Taxes
- How to choose the right invoice OCR technology
- VAT Compliance—A Catalyst for Business Transformation
- Job opportunities in India, Spain and United Kingdom
- Job opportunities in the Netherlands and United Kingdom
EUROPE
- Bulgaria Launches Consultation on VAT Refunding to Non-EU Persons
- Bulgaria may “deactivate” VAT registrations of UK businesses following Brexit
EUROPEAN COURT OF JUSTICE
- ECJ – C-895/19 (A. (Exercice du droit à déduction)) – Judgment – Timing of exercising right to deduct VAT on intra-community acquisitions of goods
- ECJ C-21/20 (Balgarska natsionalna televizia) – AG Opinion – Public service television broadcasting a supply of services for consideration can deduct VAT…
- ECJ C-48/20 (P) – Judgment – Input VAT recovery relating to unduly invoiced VAT
- ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – AG Opinion – Intra-EU acquisitions of motor fuels, payment of VAT within five days…
- ECJ C-907/19 (Q-GmbH) – Judgment – Intermediation activities for an insurance company are not VAT exempted
- Flashback on ECJ Cases – C-404/16 (Lombard Ingatlan Lízing) – Reduction of the taxable amount if a lease agreement is definitively terminated due to non-payment…
- Flashback on ECJ Cases C-277/05 (Société thermale d’Eugénie-Les-Bains) – Reservation for an accomodation was outside scope of VAT
- Agenda of the ECJ VAT cases – 4 decisions, 3 AG Opinions expected till April 21, 2021
- Deduction of VAT on imported goods – the conditions
- ECJ C-56/21 „ARVI“ ir ko vs. LT (Questions): Option for a VAT taxable sale of real estate to a non/late registered buyer
- ECJ C-64/20: A MS court is required to exercise the power conferred on it by national law to make a declaration that that MS has failed correctly to transpose…
- Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis.
- Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees”
- Several supplies to one single client: which VAT treatment? (C-581/19)
- Transactions between head office and fixed establishment VAT taxable due to the presence of a VAT group
- VAT group : VAT on services provided by head-office to fixed establishment / branch
- VAT unduly charged on an invoice can also be corrected following a tax control
- An EU Single VAT Registration on B2B Supplies
- As of 1 January 2024, payment service providers will be required to share information regarding e-commerce transactions within the EU
- Carbon Taxes in Europe
- Council adopts new rules to strengthen administrative cooperation and include sales through digital platforms (DAC7)
- DAC7 approved: New reporting obligations for digital platforms
- e-Commerce Changes July 2021: CE-marked products
- EU adopts tax transparency rules for digital platforms (DAC7)
- EU expands automatic exchange of information for digital platforms (DAC7)
- EU expands reporting obligations under DAC7 and DAC8 for the digital economy and crypto assets
- EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 7 – Special arrangement for declaration and importation if IOSS is not used
- EU VAT Committee on VAT call-off stock simplifications following Brexit
- EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment)
- European Commission guidelines with practical examples/clarifications for determination customs value
- European VAT E-invoicing Debate—Will Everyone Follow the Italian Example?
- Half of European companies do not reclaim VAT
- Import One Stop Shop demystified: how it will work, who will (not) benefit and hidden costs of compliance
- Joint audits under the new DAC 7
- Major changes on 1 July 2021 in rules for retailers selling online across the EU
- New EU VAT rules: changes to the One-Stop-Shop
- Provision of services by a head office to a foreign branch is VAT taxable
- VAT Expert Group – Subgroup Platform Economy 5th meeting on March 30, 2021
- What the 2021 EU VAT changes mean for Amazon’s Pan-EU FBA Sellers
- Announcement of the upcoming extension of the “One-stop-shop” – Start of pre-registartion phaese as of April 1, 2021
- VAT on petroleum products has been transferred from the DGDDI to the DGFiP since January 1, 2021
- From distance sales to one stop shop
- Input tax reimbursement procedure (§ 18 Abs. 9 UStG, §§ 59 to 61a UStDV); Reciprocity (Section 18 (9) sentence 5 UStG)
- Input VAT Deduction for Intra-Community Acquisitions and Services – Tense Relaxation
- New form for telecom resellers subject to anti-fraud domestic reverse charge per 2021
- No turnover taxation of donations in kind from retailers to tax-privileged organisations from 1 March 2020 to 31 December 2021
- Greece postpones mandatory e-books and e-invoicing deadline
- Greece’s myDATA postponed to 1 July 2021
- Hungary Amends VAT Reverse Charge for Staffing Services
- VAT reverse-charge for employee leasing services limited to construction projects
- Brexit and VAT: Changes for the supply of goods with installation / assembly
- Circular #3: Italian Digital Service Tax is an indirect tax, thus not covered by tax treaties
- Italy Publishes Circular Clarifying Application of Digital Services Tax
- Out of the VAT scope, contributions of money or cash credits
- Body Stress Release (BSR) therapist exempt from VAT
- British companies can still claim their Dutch VAT claim until April 1
- Consent to further postponement of the decision on the objection, no special circumstance exceeding a reasonable term
- Manifest at quoted prices without VAT
- Municipality does not receive VAT compensation for cultural youth center activities
- Partnership is retroactively part of the VAT group
- UK Businesses Claiming VAT Refunds in the Netherlands
- VAT fraud with forged invoices
- White paper on European VAT measure e-commerce
- A report on VAT mafia was prepared. “There were and there are problems”
- C-895/19 – Neutrality and proportionality principles
- Draft regulation amending JPK_VAT with the declaration
- Ministry of Finance wants to simplify JPK_V7
- SAFT – incoming changes!
- SLIM VAT is growing
- Split payment also applies to corrective invoices
- VAT rate for public toilet services
- VAT Talks – Piotr Arak
- Import VAT Declaration
- Invoice elements: What is Unique Document Code (ATCUD)?
- Ruling issued on acceptance of PDF invoices
- A copyright holder provides a service for remuneration when an organizer pays a fee to be entitled to transfer the works to the public
- Clarification: Sales country for distance selling is assessed on the basis of the conditions at the time of tax liability
- Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme
- Additional funds as a result of rounding: are they included in the VAT tax base?
- Automated VAT monitoring: the list of goods used in determining the compliance of tax invoices with risk criteria has been expanded
- New forms of tax invoice and value added tax reporting are coming into force
- Supply to a VAT non-payer: how to fill in a tax invoice?
- Bulb calls on Treasury to scrap VAT on green products ahead of ‘tax day’
- Consultation outcome – Call for evidence: simplification of partial exemption and the Capital Goods Scheme
- Council of the EU approves continued application of derogation granted to UK to calculate VAT due on fuel allocated to private use of cars in…
- Digital Links: A guide to MTD in 2021
- Form: Tell HMRC about an option to tax land and buildings
- Future Tax Administration Strategy – Tax policies and consultations Spring 2021
- HMRC Guidance – Brexit Transition: Moving goods from Great Britain to Northern Ireland
- HMRC Guidance: Administrative agreements with trade bodies (VAT Notice 700/57)
- HMRC Guidance: Check when you can account for import VAT on your VAT Return (Update – Postponed VAT accounting)
- HMRC Guidance: Check which type of account to apply for to defer duty payments when you import goods or release goods from an excise warehouse
- HMRC Guidance: Declaring reusable packaging for Great Britain imports and exports
- HMRC Guidance: Domestic reverse charge procedure (VAT Notice 735)
- HMRC Guidance: Pay VAT deferred due to coronavirus (COVID-19)
- HMRC Guidance: VAT and overseas goods sent to the UK and returned to the seller
- HMRC internal manual Digital Services Tax Manual
- HMRC is considering extending phase 2 of MTD to voluntary VAT registered business in 2022
- HMRC needs to protect honest taxpayers, as well as catch dishonest ones
- HMRC Policy paper Amendment to VAT reverse charge for emissions allowances
- HMRC Policy paper Revenue and Customs Brief 3 (2021): VAT liability of digital publications – update on litigation in News Corp and Ireland Ltd
- HMRC’s API Platform availability alert service has reported that VAT filing incident has been resolved
- Import sales tax in the UK – HMRC clarifies the requirement for input tax deduction
- Import VAT in the UK – HMRC clarifies requirements for import VAT deduction
- New end date for accounting Import VAT on your VAT Returns
- No VAT Deduction if invoices are not based on actual performances
- One million businesses re-brace for MTD for VAT – 1 April 2021
- Policy paper Revenue and Customs Brief 4 (2021): partially exempt VAT registered businesses affected by coronavirus (COVID-19)
- Possible Consequences of not Reviewing Contracts Post-Brexit
- Statutory guidance: Notice to be made under the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
- UK announces delays regarding Customs Border Operating model
- UK VAT rules on E-Commerce applicable as of Jan 1, 2021 explained
MIDDLE EAST
GCC
- Additional requirements for E-invoices
- Authorities issue draft requirements for electronic invoicing
- GAZT published a draft of the controls, requirements, technical specifications and procedural rules for implementing the provisions of the E-Invoicing Regulation
- Public consultation on e-invoicing
- Saudi Arabia Consulting on Implementing Rules for E-Invoicing
- Saudi Arabia Publishes Draft Rules for E-invoicing
- Special Tax Provisions for Integrated Bonded Logistics Zone
- Tax incentives for entities in logistics bonded zones
- VAT & the automotive sector KSA
UAE VAT on International Transport
AFRICA
- Egypt Implements E-invoicing System Procedures
- Egypt Will No Longer Accept Paper Invoices for Deducting or Refunding VAT from January 2022 with Implementation of E-Invoice System
- Paper invoices will be non-relevant for VAT refund as of January 2022
AMERICAS
- Canada releases FAQ for the application of new measures related to Digital Services and other electronic commerce supplies
- New Provincial Sales Tax Registration Requirements Effective 1 April 2021 for Businesses Outside British Colombia, Canada
- Regulations for registering for the free trade zone regime and as a Customs Public Service Assistant
- VAT relief for construction-related services
- California: New Sales and Use Tax Rates Operative April 1, 2021
- Iowa: Proposed Rules Implement Law Changes Involving Bundled Transactions and Digital Products
- Maryland Taxes Digital Products and SaaS, Effective March 14, 2021
- Sales tax exemption for personal protective equipment (Virginia)
- The Economic Nexus Transaction Threshold in Wisconsin Has Been Removed
- The First Sales Tax Mistake Businesses Made In 2020: Nexus Due To Remote Employees (Part 1 of 3)
- Update on digital advertising tax (Maryland, Texas, West Virginia)
- US Court of International Trade issues important decision regarding first sale for export
- Utah Issues Q2/2021 Combined State and Local Sales and Use Tax Rates
- What is the Sales Tax Nexus in North Carolina?
ASIA-PACIFIC
- VAT exemption: FBR approached against discontinuation exemption facility of the Embassy of Pakistan
- VAT refund project in demand in Azerbaijan
- 15pc VAT applicable to DAE fees
- Mobile makers seek VAT exemption for two more years
- Refund of advance VAT or turnover tax from Government treasury
- ‘Manufacture’ under the new GST Law
- 11 Commonly Made Errors in GST Compliances
- A2ZTaxCorp’s Weekly GST Communique dated March 22, 2021
- Analyses and Reconciliation of GSTR 1, GSTR 2A, GSTR 3B etc., as on March 31, 2021
- Applicability of e-invoice and basic details for preparation of e-invoice
- Assessee can rectify or revise Form GSTR-3B or GSTR- 1
- CAG could get more access to taxpayers’ data
- DGFT notifies New Online Module for Filing Electronic applications for Import Authorizations [Read Circular]
- E-invoice and its applicability under GST
- e-Invoicing : Another landmark in GST Roadmap
- e-Invoicing: Another landmark on GST roadmap
- FAQs on Submission of Online GST Registration Application
- Generation of GST Invoice Reference Number (IRN)
- GST Changes From 01/04/2021 & things to do before 31/03/2021
- GST Department Issues Notices To Debtors of Defaulters To Make Good For Default In Deposit of GST Dues
- GST on amount recovered from employees towards car parking charge
- GST Registration Suspension
- How To Check GST Registration Status?
- IGST on intermediaries: Gujarat High Court admits a petition to review
- Important GST compliances as on April 1, 2021
- Inadvertent errors in E-way Bills- Detention of goods & Imposition of Penalty unsustainable
- Input Tax Credit (ITC) : A question of concern to taxpayer
- Levy of GST on Carbon Credits
- Mandatory HSN/SAC Codes in GST Invoices from 01.04.2021
- Mixed Supply & Composite Supply under new GST Law
- Panel recommends structural changes to boost GST revenues
- Penal Aspects Related with GST (Latest and simplest)
- Reconciliation of GSTR 1, GSTR 2A, GSTR 3B etc. as on March 31 2021
- Refund of ITC on Export of Goods & Services without payment of IGST
- Refund under GST Regime Up To Date 12-03-2021 – Detailed Analysis
- Steps to register on GST e-invoice portal
- Supply of packed Food items/Drinks & cooked item at railway platforms is Supply of Services
- Taxpayers are free to utilise ITC available in their credit ledger
- TDS & TCS rates effective from 01st April 2021
- The healthcare sector urgently needs a GST fix
- Time of supply in case of ‘Deposit Works’
- Value of taxable supply in case of advance payment
