Dear reader,
Below you find all items we published in the past week.
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The VATupdate team
WORLD, TECHNOLOGY AND JOBS
WORLD
- 10 Most Common VAT Compliance Issues
- Learning from past financial crises: 5 post-Covid VAT predictions
JOB OPPORTUNITIES
- Job Opportunities in Hungary and United States
- Job Opportunities in India, Ireland, Slovakia, Switzerland and United Kingdom
EUROPE
- Demolition and reconstruction – Temporary extension of the reduced VAT rate
- Temporary reduction in VAT fines
- VAT relief measures (COVID-19)
- Bulgaria Considering Introduction of New E-Invoicing Requirements
- Will Bulgaria be the Next EU Member State to Introduce Continuous Transaction Controls?
- Amendment to the VAT Act: changes in e-commerce
- Decision on VAT exemption for respirators extended till June 3, 2021
- No penalties if February return is filed late, upon condition it is filed before April 12, 2021
EUROPEAN COURT OF JUSTICE
- Danske Bank Technical Update (ECJ C-812/19)
- ECJ C-98/21 Finanzamt R vs DE (Questions): Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
- European Court of Justice rules on the cross-border provision of company cars
- Flashback on ECJ Cases C‑250/14 and C‑289/14 (Air France-KLM and Hop!Brit-Air) – The issue by an airline company of tickets for domestic flights is subject to VAT…
- Growing importance of the concept of ”Economic Reality” in EU VAT and its ECJ Cases
- Preliminary questions about the application of the revision scheme for non-deducted VAT
- VAT and distribution of insurance services (on the case C-907/19)
- VAT treatment of license granted by underwriting agent to insurer and insurance mediation services (ECJ C-907/19)
- Amendment to the Mutual Assistance Directive (DAC7) published
- Are you in need of a UK VAT registration? Free VAT Assessment
- Challenges of EU energy taxes and double taxation
- Customs controls: insufficient harmonisation hampers EU financial interests
- DAC7 approved: New reporting obligations for digital platforms
- EU Council meeting on VAT rates – aim is to adapt this legal framework to health and environmental priorities
- EU customs changes with ecommerce VAT package
- EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 8 – Supplies facilitated by electronic interfaces (EI)
- EU VAT and B2C E-Commerce: Overview of the changes on 1 July 2021 – Consolidated version
- EU VAT Committee – Minutes of the 117th meeting on November 16, 2020
- European Commission: Guide to the VAT One Stop Shop
- European Union Adopts Mandatory Exchange of Information for Digital Platform Operators (DAC7)
- Google to raise advertising fees to offset French, Spanish GAFA tax
- How you can contribute to a better world of future tax
- Parliament agrees to new EU export rules on dual use items
- B2B e-invoicing: France goes all Mexican and rules out Italian-style e-invoicing, B2C e-records 2023
- Details on the application of the obligation for B2B electronic invoicing as of Jan 1, 2023
- France expanding Fixed Establishment definition, overturning previous case law
- Status of B2B Electronic Invoicing in France
- Territoriality – Characterisation of fixed establishments for VAT purpose
- Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities
- VAT and e-invoicing; implementation effective 1 January 2023
- VAT grouping – Implementation in France
- Activities by a non-profit GmbH in favor of its members
- Circular Letter that Third Country established travel operators may use the TOMS scheme until December 31, 2021
- German VAT registration requirement for non EU Tour Operators postponed till Dec 31, 2021
- Services between head office and foreign branch may be subject to VAT
- Upcoming event: e-Transformation Trends and Xrechnung B2G in Germany
- VAT also on discarded goods?
- VAT on donations in kind in the period from March 1, 2020 to December 31, 2021
- Covid-19: Reduced VAT rate for PPE’s extended till December 31, 2021, and for specific products till Sept 30, 2021
- Greece Notes Further Application of Reduced VAT Rates and Other Measures for COVID-19
- QR Code and additional time for upgrading cash registers!
- QR code on invoices
- BIREG system besides EKAER from 1 January, 2021?
- Grace period for real-time invoice data reporting for distance sales extended
- Live reporting 1 April B2C mandatory
- Scope of application of VAT reverse charge mechanism for supplies of staff reduced
- VAT base reduced by bad debts; five-year limitations period (CJEU judgment)
- Ireland introduces Postponed Accounting for import VAT plus other VAT updates
- VAT eCommerce – Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021
- VAT Treatment of the procurement of certain Goods and Services by a Public Body
- Framework agreement irrelevant, actual users outside Italy, place of supply outside Italy
- Guidance on application and administration of digital services tax
- OSS & IOSS: VAT online registration portal, reporting cross-border sales and transactions
- Pre-filled VAT returns delayed from 1 July 2021 until January 2022 to align with the withdrawal of the Esterometer
- The Italian tax point rules for services
- VAT deduction also on third party goods
- VAT exemption for the service of accepting payments by cards and SDDs
- VAT online registration portal, reporting cross-border sales and transactions
- VAT pre-filled in 2022 to “guarantee” the completeness of the data
- VAT rate applicable to supplies of vegetable oils used to generate electricity
- European Commission – Malta: Proposal VAT Registration threshold
- Malta Proposes Suspension of VAT on Accommodation
- 9% VAT for the supply of silicone wound contact layer
- A broader interpretation by the Dutch Supreme Court of VAT exemption for collective asset management
- Avoid interest! Submit Dutch 2020 supplementary returns before April 1, 2021
- Body Stress Release treatments exempt from VAT
- Customer VAT identification number not required for zero-rate intra-Community supplies
- Deduction of input tax on construction costs of crematorium pro rata turnover ratio, not based on actual use
- Despite VAT fraud with telephones, zero rate has rightly been applied
- Explanation of tax authorities about corrections to the VAT return
- Explanation of the Tax authority with regard to VAT tax supplement declaration
- Fixed establishment for VAT? Understanding the consequences
- Memorandum about the implementation of guidelines for electronic commerce
- No VAT exemption for youth worker who provides services to church
- OSS Registration as of April 1, 2021 for Dutch based entities and mid May for others
- Renewal tax-free reimbursement of fixed travel expenses
- Request for a tax entity for VAT not required
- Tax authorities sends a letter about fraud detection
- The Netherlands: eCommerce after Brexit
- VAT deduction for construction costs crematorium based on turnover ratios
- Norway’s New 2022 VAT Return: Detailed and Digital
- Regulations amending the regulations on VAT compensation for voluntary organizations
- E-Invoices | Technical aspects of structured invoices
- General ruling on fuel cards
- Granting an interest-bearing loan without VAT
- Infographic: A Guide to VAT in Poland
- KAS broke the chain of 12 VAT fraud companies
- Ministry of Finance announces the introduction of e-invoices
- Purchase of a medical package for employees without VAT
- Ruling clarifies when input VAT may be recovered for fuel card purchases
- SLIM VAT 2 – what awaits us in terms of Intra-EU Acquisitions corrections and import of services
- UK and Norway entities not required to appoint VAT fiscal representative
- VAT on renewable energy subsidies in local government units
- Determining the place of provision of educational services
- FURS explains the VAT treatment for online concert tickets
- Guidance related to VAT refunds (domestic, other EU and non-EU)
- How Brexit impacts VAT refund?
- VAT refunds to taxable persons established in Slovenia in other countries and to taxable persons established outside Slovenia in Slovenia
- Facilities for taxpayers to complete Spanish VAT returns
- Spanish Tax Authority further delays first reporting and payment of Financial Transaction Tax
- UK and other non-EU taxpayers: beware of the Spanish VAT use and enjoyment rule!
- VAT treatment of intra-group services; possible implications of CJEU judgment
- OECD TP guidelines in clash with recent VAT developments in Sweden
- Transfer of only fund management mandate does not constitute a business transfer
- Advertising services for non-residents: State Tax Service on VAT taxation
- Clarification on VAT Registration under Simplified Tax Regime
- How to check the integrity of your business partners before concluding a contract with them?
- Ukraine Applies New Reduced VAT Rate from 1 March 2021 on certain agricultural products
- Borough Council Of King’s Lynn – FTT confirms that off-street car parking overpayments by local authority are subject to VAT
- Correspondence from HMRC: Letters to businesses about importing and exporting goods between Great Britain and the EU
- Deadline looming for end of digital linking for MTD
- Eynsham Cricket Club – Court of Appeal confirms that Community Amateur Sports Clubs are not charities
- Freeports: What are they and where will they be?
- Government urged to cut VAT from electric vehicles to encourage uptake
- HMRC announced new penalty and interest regime in policy paper
- HMRC Guidance: Complete your VAT Return to account for import VAT – Information about problems accessing January 2021 and February 2021 statements
- HMRC Guidance: Insolvency (VAT Notice 700/56)
- HMRC Guidance: Trading and moving goods in and out of Northern Ireland
- HMRC Policy paper Penalties for late submission
- HMRC Policy paper: Penalties for late submission
- HMRC Policy paper: Tax policies and consultations: Spring 2021
- HMRC provides tax and customs support to businesses that trade with Europe
- HMRC successfully defends the Rank Group’s appeal for £67m VAT refund
- Importing & Exporting – UK Gov’t letter to VAT registered Businesses
- Measures being taken to assist businesses throughout the COVID-19 pandemic
- Potential to recover output tax where customers make donations
- Research and analysis Exploring the costs and benefits of Making Tax Digital for VAT experienced by smaller businesses
- Research and analysis Exploring voluntary sign-up to Making Tax Digital for VAT
- Soft-landing Period is now fast approaching for Making Tax Digital
- Statutory guidance Notices made under the Customs (Origin of Chargeable Goods: Trade Preference Scheme)(EU Exit) Regulations 2020
- Top 10 Tax Point Planning Tips
- Upcoming changes in the UK on April 1, 2021
- Updated guidance about deduction of import VAT
MIDDLE EAST
- Consultation on e-invoicing proposal
- Customs Alert: Requirement to obtain a national certificate of conformity for electro-technical equipment in KSA
- Deferment of customs duties and import taxes on goods imported into Saudi Arabia
- Deferral of customs duty for 21-day period after importation
- GAZT issues draft implementation resolution on e-invoicing regulations
- Major developments in Saudi-Arabia in March 2021 – An overview
- Saudi Arabia publishes special tax rules for Integrated Logistics Bonded Zone
- VAT Guide on electronic stores obligations
- Dubai Customs introduces new mechanism to facilitate indirect export refunds
- The UAE Clarifies Adjustment on Account of Bad Debt Relief for VAT Purposes
- UAE’s importers need a VAT re-check to take goods out of free zones for GCC shipments
- Update on Basic tax Information Bulletin – Artists and Social Media Influencers
- VAT Public Clarification – Adjustment on Account of Bad Debt Relief
- VAT treatment of the repair/refurbishment work provided by to the Customers including replacement of parts
AFRICA
- Spotify is already collecting VAT from Zimbabweans
- Zimbabwean Suing Finance Minister Over Rice VAT Payment Backdated to 2017
AMERICAS
- BC’s expanded PST requirements will apply as from 1 April 2021
- Canada’s journey to tax digital property and services
- Companies Registered with the Costa Rican Tourism Institute are Exempt from VAT until July
- VAT on Cross-border digital services
- Puerto Rico Revises Sales and Use Tax Returns for Marketplace Facilitators and Sellers
- Revised sales and use tax returns for marketplace facilitators and sellers
- Advance payments required for sales and use tax, room occupancy tax, and certain other taxes in April 2021 (Massachusetts)
- California- Tax Relief For Marketplace Facilitators
- Florida to impose sales tax obligations on foreign sellers?
- Sales tax exemption for carbon dioxide (North Dakota)
- The Second Sales Tax Mistake Businesses Made In 2020: Economic Nexus (Part 2 of 3)
- The Third Sales Tax Mistake Businesses Made In 2020: Exemption Certificate (Part 3 of 3)
- U.S. next steps in digital services tax investigations
- United States: Munitions disposal services subject to gross receipts tax (New Mexico); no sales tax for emergency road services (Wyoming)
- USTR Announces Next Steps of Section 301 Digital Services Taxes Investigations
- USTR proposes 25% punitive tariff on Austrian, Indian, Italian, Spanish, Turkish and UK origin goods in response to each country’s DST
- Washington DOR Releases Draft Rule on Marketplace Facilitator Tax Collection and Reporting
ASIA-PACIFIC
- 5 GST Compliance Action Point before Year Ending 31.03.2021
- 8 Important Changes in GST you must know
- A comprehensive guide for preparing your business for e-invoicing under GST in India
- A2ZTaxCorp’s Weekly GST Communique dated March 29, 2021
- Aadhar authentication & eKYC now enabled on GST portal
- CAG for setting up of time-frame for roll out of simplified GST return forms
- Cancellation of Invoice Reference Number (IRN) under GST
- Eligibility of ITC on goods or services used for the construction of a warehouse intended for the use of renting
- Everything you need to know about e-Invoicing for SMBs
- GST applicable on services by crypto exchanges
- GST Taxpayer? – 8 Important things to do before the new Financial Year begins
- GST technical glitches behind input tax credit frauds: CAG report
- HSN Code/ Service Accounting Code mandatory on invoices as per revised requirement from April 01, 2021 for GST taxpayer with turnover of more than Rs 5 crore
- Key Year End Compliances under GST (Must Read)
- Latest updates on e-Invoicing – The 3rd phase and all it includes
- No digital tax if goods, services sold via Indian arm of foreign ecommerce players
- QR Code in GST – A Phase of Economic Transition
- Quarterly Return Monthly Payment Scheme (QRMP) under GST Explained
- Step-By-Step Process to Generate An e-Invoice/IRN
- Supreme Court rules payments to nonresidents for imported software are not royalties
- Why should India not use blockchain for recording GST?
