It seems that the weekly Newsletter is getting longer every week. On average we have more than 200 posts, sometimes more than 250. Here are some of this week’s highlights:
- The OECD published a report in which they indicate the growing tax challenges arising from the digitalisation of the economy. The OECD announces that they will soon release a landmark report on how to design and implement an effective value added tax (VAT)/goods and services tax (GST) policy response to the growth of the sharing and gig economy. That can be something to look forward to.
- Today, 4 new cases have been published by the European Court of Justice. These will be included in next week’s newsletter, but you can of course already check them out on the website. Besides the latest case-law, we also publish flashbacks of older ECJ cases, where we highlight the decisions, and where we try to provide some insights and reflection of that case in the light of recent developments, or just pointing out the link or relevance of the case for newer cases, regulations of developments. If you have any specific case that you would like us to cover, or if you want to provide your thoughts or opinion on an ECJ case, please let us know.
- As mentioned in last week’s Newsletter, we are working on a larger project behind the scenes, where we want to provide an overview of the VAT rates around the world. In this Newsletter you find some updates for some countries already, and in the coming weeks you will see more.
We hope you read our Newsletter with as much interest and enthusiasm as we have when posting all items and creating this Newsletter. We wish you a great day!
WORLD, JOBS & TECHNOLOGY
- Celebrate or Commiserate? Taking stock in the world of customs and international trade
- Negotiating the Complexities of Import VAT
- Over 70 countries are adopting OECD digital VAT standards
- The Link Between Transfer Pricing and Customs Duties
EUROPE
- Belgium Reduces Minimum VAT Refund Amounts
- Circular 2021/C/33 on the temporarily reduced VAT rate for COVID-19 vaccines and medical devices for in vitro diagnosis of this disease
- E-commerce: Avoid VAT compliance obligations abroad and register now for the One Stop Shop (OSS)
- Law to implement EU VAT E-Commerce Directive published in Official Gazette
- Real estate developers and VAT: a dangerous connection
- Reduction of the amounts for domestic VAT refund
- VAT deductibility for mixed-use cars: adjustment to the semi-lump-sum calculation for 2020
- “One-stop-shop” (OSS) for VAT on remote sales, options for platforms
- VAT-abolishing pardon to FFP2 and higher respirators, diagnostic medical devices for testing for COVID
- OSS/IOSS – Tax authorities website on new E-Commerce regulations, incl. registration to the VAT One Stop Shop
- OSS/IOSS The new VAT scheme is open for registration
- Agenda of the ECJ VAT cases – 5 decisions, 1 AG Opinions, 1 Hearing expected till May 12, 2021
- CJEU Guidelines on VAT Treatment of Bundle of Services
- ECJ cases raised in 2021 to date
- Flashback on ECJ Cases C-102/86 (Apple and Pear Development Council) – Compulsory payments, even in kind, cannot be easily considered as giving rise to onerous transactions
- Flashback on ECJ Cases C-385/09 (Nidera Handelscompagnie BV) – Right to get a refund of VAT if the taxpayer was not identified as a taxable person for VAT purposes
- Flashback on ECJ Cases C-42/14 (Wojskowa Agencja Mieszkaniowa) – Letting of immovable property and the provision of water, electricity and heating must be regarded as…
- Flashback on ECJ Cases C-499/16 (AZ) – Application of the reduced VAT rate to fresh pastry products and fresh pastries depends only on the ‘ best before date ”or the“ use by date ”of these goods
- Flashback on ECJ Cases C-520/14 (Gemeente Borsele and Staatssecretaris van Financiën) – An authority providing transport services for schoolchildren is not a taxable person
- Roadtrip on ECJ Cases – Taxable persons (Work in progress)
- Roadtrip through ECJ cases: Focus on ”VAT rates”
- VAT and the Public Broadcasting Services. AG conclusions in the Case C-21/20 Public Bulgarian Television
- Business VAT Refund Deadlines for 2021
- Corona goods and services supplied by the EU are free of VAT
- Customs controls in the EU
- E-commerce and new provisions on low-value consignments
- EU Member States OSS/IOSS contact details (EU VAT Directive E-Commerce)
- European Commission proposes to exempt vital goods and services distributed by the EU in times of crisis
- International trade How to contest a VAT fine?
- Make VAT Reclaim a Key Part of Your Cash Strategy: 4 Best Practices
- Optimizing VAT recovery: another way to improve your cash flow? 54% of the eligible VAT on expense reports is not claimed
- Proposal ‘Decision-making process for interpretation of VAT concepts’ (VAT Committee)
- Proposed VAT exemption for certain goods and services (COVID-19)
- Sale of a building leased in VAT by a merchant or a developer to a real estate company
- Timing of input VAT deduction – favourable court ruling
- BMF adjusts sales tax application decree: When is an invoice an unauthorized tax statement?
- E-Commerce: Federal Ministry of Finance comments on changes regarding distance sales as of July 2021
- Electricity supply as an independent service in addition to a VAT-exempt lease
- Federal Ministry of Finance comments on participation of online marketplaces in deemed chain transaction
- Germany E-Invoice Webinar – SNI
- VAT treatment of donations in kind in times of Corona
- e-Tax Compliance in Greece – myDATA
- Greece’s Syriza party calls for lower VAT rates for restaurants and bars
- Guide on the VAT liability of foreign companies in Hungary
- Real-time invoice reporting extension, self-billing invoices
- VAT obligations of foreign businesses
- Iceland Seeks Public Input on Various Proposed VAT Amendments
- Public consultation on the Bill amending the VAT Act (construction, public transport, etc.)
- Clarification: Trade in investment gold – VAT exemption
- Expendability of VAT on pre-bankruptcy transactions
- Italy Updates Law Governing the Preservation of Electronic Documents
- New VAT TR 2021 model in use since April 1
- Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)
- VAT rates in Italy
- Acquiring only legal ownership of shares in real estate legal entities charged with transfer tax
- Additional assessment for turnover tax delivered to the post on time and determined on time
- April 20: free webinar VAT e-commerce for webshop entrepreneurs by tax authorities
- Decree Profession in Tax Matters updated March 25, 2021 no. 2021-1729
- Dropshipping and VAT: who is liable to pay VAT?
- Gold coins for computer role playing are not a means of payment that is exempt from VAT
- Health council: Introduce sugar tax and reduce VAT and fruit and veg
- In view of the appearance and content, brochures are not books according to usage and social views
- Majority shareholder 2 years in prison plus 7 years professional ban for VAT fraud of € 2.2 million
- No VAT on subsidy for voluntarily ending pig farm
- Penalty also possible for fiscal unity sales tax
- Rebates vs. repayments: there is no paid reimbursement for discounts on baby food granted by pharmaceuticals
- Request for a fiscal unity for VAT not required
- Supreme Court: fine for VAT fiscal unity is possible
- Switching to the small business scheme
- The tax authorities make it plausible that no services have been performed: no VAT deduction
- E-Commerce in Poland – Registration link and clarification
- E-invoicing in Poland postponed to 2023
- New Customs Law signed by the president
- Polish Supreme Court confirms findings of CJEU Danske Bank case are applicable to VAT settlements of Polish branches
- Refund of interest on VAT settled under the intra-Community acquisition of goods and import of services regime
- The sale of gastronomic products may be subject to the obligation to use on-line cash registers
- Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice
- VAT rates in Poland
- VAT seal in international e-commerce
- Indemnity payments and the VAT refund
- Possibilities for the postponement of payment of VAT returns to be filed in April
- Spain Publishes Guidance on New Requirements One Stop Shop Regimes for VAT and E-Commerce
- Spanish Council of Ministers approves DAC6 regulations
- Spanish Government publishes MDR (DAC6) Regulations
- Territorial Policy and Public Function award for innovation for the ‘DIVA’ VAT refund service to travelers
- Ticket Bai Spain’s New Invoicing and Tax Compliance System
- VAT And Customs Unions – The Pros And Cons. An Update From Gibraltar
- Legal case: conditions for refusing an exemption in the event of tax evasion in another EU country
- Legal case: Deduction for input tax when renting a car
- Taxable person – demarcation between economic activity and private activity, VAT
- Clarification of VAT Registration under simplified tax regime
- Financial leasing with a non-resident: what is the procedure for VAT taxation of operations on import of fixed assets?
- How to fill in Annex 2 to the VAT return?
- VAT exemption regime: does it apply to training services?
- What are the deadlines for tax invoices?
- £20m Brexit Support Fund for businesses adapting to new tax rules
- Business leaders call for VAT tax break for ‘green’ products
- Collection – VAT manuals for HMRC staff
- EORI Numbers: The Ultimate Guide
- HMRC Guidance: Apply for a grant to help small and medium-sized businesses new to importing or exporting
- HMRC Guidance: Check when you can account for import VAT on your VAT Return (update April 8, 2021)
- HMRC Guidance: EU VAT Refunds – service availability and issues
- HMRC Guidance: Pay less import duty and VAT when re-importing goods to the UK (Update April 9, 2021)
- HMRC Guidance: Trading with the EU under the new rules
- HMRC internal manual – VAT Time of supply
- HMRC internal manual VAT Charities
- Plastic packaging tax – 5 steps to get your business ready
- Postpone your UK import VAT and improve your cash flow
- Postponed Accounting available for Section 33 bodies
- Problems with import VAT statements
- Supreme Court protects care home operator from painful VAT bill
- The VAT Return has changed. Here’s what you need to know
- Treatment of transactions involving cryptoassets. New guidance
- Uber v Aslam: VAT implications
- VAT on goods exchanged for cryptocurrency
- VAT treatment of sale and leaseback successfully challenged
MIDDLE EAST
- Oman exempts 500 food products from VAT
- Oman exempts more commodities from VAT; hikes fuel, electricity, water subsidies
- Oman Publishes Decision Establishing the Medicines, Medical Equipment, and Foodstuffs Eligible for VAT Zero-Rate
- OTA issues unofficial translation of ERs
- PwC’s Academy brings internationally recognised VAT diploma to Oman
- Validating the Oman VAT number (VATIN)
- Basic Tax Information Bulletin: Automotive Sector
- FTA Provides clarity on reimbursements warranty repair services
- Public Clarification VAT023 on “Temporary Zero-rating of Certain Medical Equipment”
- Tips from UAE Accountants to Deal with Overdue Invoices
- UAE VAT Bulletin for Automotive Sector
- UAE: Consolidated export verification report process, expedited VAT refunds
AFRICA
AMERICAS
- Businesses face new B.C. PST rules on April 1, 2021
- Canada Cryptocurrency Crackdown Honing in on Sales Tax Evasion
- Manitoba to tax streaming services and online marketplaces from December 2021
- Online marketplaces, accommodation platforms, and streaming service providers to collect and remit retail sales tax (RST)
- Platform Operators — Get Ready for GST/HST Changes on July 1, 2021
- Think tank calls on Ottawa to raise sales tax, slash $100B stimulus spending
- Chile Tax Agency Clarifies VAT on Acquisition of Software from Nonresident Providers
- Various indirect tax developments by KPMG
- Colombia concert ruling raises virtual VAT conundrum
- No VAT increase on basic food staples such as coffee, sugar, salt and chocolate in the upcoming tax reform
- Costly Sales Tax Mistakes Businesses Are Making
- Florida to start internet sales tax collection
- Maryland legislature approves digital ad tax delay, digital products amendments
- What are the New Mexico Economic Nexus Details?
ASIA-PACIFIC
- Cambodia Issues Implementing Guide for VAT Administration of Foreign E-Commerce Activities
- VAT on Non-Resident E-Commerce Providers
- 4-digit/6-digit HSN Code under GST
- 7k fuel pumps remain shut over high VAT rate
- 8 Functionalities Released By the GST Portal in Mar’21
- A2ZTaxCorp’s Weekly GST Communique dated April 12, 2021
- Clarification on reporting 4-digit/6-digit HSNs
- Difference between Invoice Furnishing Facility (IFF) and GSTR-1
- FAQs on GST e-invoice/IRN System
- FEMA and GST implications on Export of Goods
- GePP – GST e -Invoice Preparing and Printing Tool
- GST @ 5% not applicable for facilities provided in self-owned marriage & party halls
- GST compliances with respect to real estate Services
- GST Council News Letter- March 2021
- GST e-invoice: How to ensure that invoices printed out of ERP systems are not printed without IRN?
- GST registration Requirement from perspective of different taxpayers
- GSTN issued advisory on Auto-population of e-invoice details into GSTR-1
- HC Allowed refund of IGST along with interest on export made during July -September, 2017 period
- How Can You Decide Which Type Of E-Invoicing Integration To Opt For?
- Impact Of GST Regime On Common Man
- Only Uber is paying GST on motor cycles rides as E-Commerce Operator; Filed writ to consider its representation
- Penalty for not capturing QR Code in GST Invoice waived till June 30th 2021
- Personal hearing to taxpayer must before cancellation of GST Registration: HC
- Registration requirements under GST
- Representation for extension of certain due dates in GST Law
- Summary of Addition in FAQ on e-Invoice
- Tax Collected at Source (TCS)
- Taxability of gift cards or vouchers under GST gets better clarity
- Taxpayer functionalities deployed on GST Portal in March 2021
- TDS on e-commerce transaction – Section 194O
- TDS/TCS -Tax Deductor’s/Collector’s Guide
- Updated schedule of CGST rates on goods, as on 31.03.2021
- Updates in Forms GSTR-1, GSTR-3B & Matching Offline Tool for Taxpayers in QRMP Scheme
- Updates in Forms GSTR-1, GSTR-3B and Matching Offline Tool for taxpayers in QRMP Scheme
- Whether charging of ITC under Goods and Services Tax Act 2017 is Nightmare?
- Experts advocate sales tax collection by provinces
- Provinces, FBR sign MoU for single sales tax return
- Implementing Regulation for VAT Amendments under CREATE Act
- Philippines Issues Implementing Regulation for VAT Amendments under CREATE Act
