Another week with a public holiday in it – So much work and only 4 working days to do it in. The VATupdate Team works every day (including weekends and holidays) to bring you the latest VAT news from around the world. We hope you like and appreciate it.
In this regard we would like to thank our sponsors who kindly support us in doing this work. Thanks to them we are able to ensure that the website continues running. If you want to help us as well, please click on their banners on the site. And of course you can become a sponsor as well, just send us an email and we’ll tell you all about it.
Although Corona is still all around us, we see some light at the end of the tunnel. Fitness centres are open, terraces can be visited, and with a little luck we can visit events again this summer. Not sure if there is a connection, but we see that there are also more job openings for VAT people. Of course that can also be caused by the ever increasing requirements set by governments to collect and provide more and more information and data, preferably real-time. It has been said often: VAT people are growing to become IT and ERP system specialists besides ‘just’ VAT specialists. Personally, I continue to believe that the real basis is still the VAT rules and regulations, and the translation of those into decisions that must be made by people, processes and systems, and not the other way around. But please sent us a message on LinkedIn or by email if you have a different opinion.
Are there any strange things this week? I saw an interesting post on the taxation of cycleboats in the US. The question was raised if the sales of tickets for these cycleboats were subject to local tax and/or state sales tax. The cylceboats are compared to sightseeing tours of local sites, breweries and restaurants with a tour host who points out locations of interest and answers questions. Which, apparently, is not the case.
Floating in a cycleboat seems to be a good way of spending the weekend, especially if the weather is nice. And it’s tax free!
Have a great day!
- Job opportunities in Belgium, Sweden, United Kingdom and United States
- Job opportunities in Ireland, the Netherlands and United States
- Job opportunities in the Netherlands and United States
- Vertex Acquires Irish Firm Taxamo
- Fixed Establishments concerns related to Remote Working/Working from home ….???
- The relationship between real-time reporting and e-invoicing
- IMF: Administering the VAT on Imported Digital Services and Low-Value Imported Goods
- Webinar: A closer look at VAT cloud compliance solutions (22 June)
- Worldwide overview of recent Corona/Covid-19 VAT/GST measures
- Are indirect taxes putting finance teams under pressure?
- SNI Tax Digitalization Online Symposium – June 15
- Artificial Intelligence Vs Machine Learning Vs Deep Learning: What exactly is the difference ?
- ECJ C-235/21 RAIFFEISEN LEASING vs. SI (Questions): Can a written agreement be considered as an invoice?
- Flashback on ECJ Cases – C-581/08 (EMI Group Ltd) – Definition of a ”Sample”
- CJEU Holds Bulgaria May Impose Default Interest in Relation to Joint and Several Liability for VAT Obligations
- Roadtrip through ECJ Cases: Right to Deduct VAT even if VAT on prior transactions have not been paid
- Flashback on ECJ Cases – Joined cases C-354/03, C-355/03 and C-484/03 – Right to deduct VAT if taxable person was not aware of VAT fraud
- ECJ VAT Cases decided (incl. orders) in 2021 – Status May 25, 2021
- Week of May 17, 2021 – What did we learn from the ECJ (VAT)?
- Flashback on ECJ Cases C-441/16 (SMS group GmbH) – Right to a refund VAT if the taxable person has not been able to use the goods
- ECJ C-227/21 HA.EN. vs. LT (Questions): Denial of input VAT if the buyer knew or should have known the seller would not pay output VAT
- Roadtrip through ECJ cases – Cases referring to art. 226 – Content of an invoice (required for the Right to deduct VAT)
- CJEU rules that Hungarian and Polish progressive taxes on turnover do not violate EU State aid rules
- ECJ refers in his 2020 annual report to 4 ECJ VAT cases
- Simplified VAT declaration for services to consumers in other EU countries
- How to treat grants from a VAT perspective ?
- New VAT rules for e-commerce: 1,2,3…VAT returns?
- New VAT obligations for electronic marketplaces
- Customs: Update Import Control System 2 (ICS2)
- Webinar from Less Grey on June 2 – E-commerce & iOSS: latest update
- What US e-commerce businesses should know about new GST/HST rules in Canada and new VAT rules in the EU
- Revising the Tobacco Excise Directive: why harmonized tax rates in the EU are not realistic (part 1)
- Revising the Tobacco Excise Directive: why harmonized tax rates in the EU are not realistic (part 2)
- Revising the Tobacco Excise Directive: why harmonized tax rates in the EU are not realistic (part 4)
- Revising the Tobacco Excise Directive: why harmonized tax rates in the EU are not realistic (part 5)
- Revising the Tobacco Excise Directive: why harmonized tax rates in the EU are not realistic (part 6)
- Changes to e-commerce VAT rules from July 2021
- Why is monitoring of fiscalization news important?
- Key points regarding CJEU ruling on Polish VAT rules for intracommunity acquisitions (C-895/19)
- European Parliament Approves Program to Help Tax Authorities Fight Tax Evasion
- Private use of a company car and payment of VAT in another country
- EU Commission Confirms No Delays in New VAT E-Commerce Rules
- VAT and the One Stop Shop: don’t believe everything you read
- Top 5 issues that online marketplaces face ahead of new July 1 VAT rules
- Concept of law: Changes to VAT territorial scope, deemed supplies of goods, VAT Exemptions, ….
- Covid-19 – Extension of VAT support measures (update)
- Circular 2021/C/47 on the VAT system for the B2B intra-Community trade of goods
- The reduced VAT rate for the demolition and reconstruction of a home only applies under one condition for real estate investors
- Tax authorities issued documentation file on E-Commerce
- European Commission allows the Danish government to grant an interest-free credit facility to SMEs for their VAT payments
- Sale of three building plots – Sales subject to VAT
- VAT and rental of housing containers
- VAT exemption – Passenger transport by helicopter
- VAT & E-commerce: the one-stop shop is operational
- The reimbursement procedure for companies established outside the EU becomes electronic!
- Draft law: Implementation DAC 7 as of Jan 1, 2024, reprocity with the UK on VAT refunds
- Using the OSS to bypass Hungary’s eVAT obligations
- Proposed spring tax law amendments: Reporting by payment service providers, E-Commerce, Bad debts
- Charities VAT Compensation Scheme – reminder of closing date for submission of claims
- Higher rates of income tax and VAT needed for future State spending, Economic and Social Research Institute
- Compensation received by the heirs of the professional with a closed VAT number
- Amendments to VAT “bad debt” relief rules
- Italy postpones plastic packaging tax to 2022
- VAT refund starting from the opening of the insolvency procedure
- Answer 375: Public contributions granted on the basis of a public notice
- COVID-19: Measures for a new non-repayable grant for VAT registered persons carrying out business, art, or professional activities
- Supreme Court – VAT Treatment of ”Sale and Lease back”
- Clarification: VAT treatment of transactions relating to shared payments
- Clarification: VAT rate animal feeds
- Ruling Answer #217: Identification of the purchases under a contract for the provision of intra-Community services
- Clarification 361: Contributions paid to cover losses due to defaults by other consortium members
- Advice: appoint Minister of Fiscal Affairs
- American bank is not the customer of bond broking services: no deduction of input VAT
- Registration of non-EU entrepreneurs in VAT e-commerce one-stop shop
- Registration of non-EU entrepreneurs in VAT e-commerce one-stop shop
- Passive provision of tennis accommodation to a tennis club is VAT-exempt rental
- Florists are allowed to use the flat-rate VAT calculation method
- Additional VAT assessment based on an individual method is permitted
- Composite supplies: End of the discussion or not?
- VAT fraud for over PLN 18 million
- Compensation without VAT, if the renovation of the property was carried out using the economic method
- The government has adopted the Slim VAT 2 package
- Poland proposes optional e-invoicing from 1 October 2021
- A natural person who signs acceptance protocols, communicates during the performance of service or in the settlement of payments and…
- Parking for customers with full VAT deduction
- Ministry of Finance has published the second draft of the amendment to the JPK (SAFT) regulation
- SLIM VAT package with practical explanations
- Portugal VAT vouchers to boost tourism
- Portugal clarifies VAT rules related to non-resident taxable persons – acquiror may be liable to pay the VAT
- Portugal launches VAT discount scheme
- Portugal to launch VAT discount scheme for tourism sector
- Spanish Tax Court issues judgments on fixed establishments and canceling a transaction in which VAT charged
- New VAT regime for electronic commerce: the new declaration and information obligations
- Corrective Invoices: The Term for VAT Refund to Non-Residents in Spain
- Procedure Form 390: VAT Annual summary tax return
- Customs: Update Import Control System 2 (ICS2)
- SFTA amends guidelines on VAT consequences of COVID-19 financial assistance measures
- Proposed environmental tax measures, increased CO2 tax levy
- Customs: Update Import Control System 2 (ICS2)
- Andersen Global Expands Practice in Turkey with Istanbul-Based Tax Firm
- Mandatory Transition to E-Invoice and E-Arşiv Invoice Applications for Healthcare Organisations
- Mandatory Transition to E-Invoice and E-Arşiv Invoice Applications for Healthcare Organisations in Turkey
- Mortgaged property becomes the property of the bank: what is the procedure for VAT taxation?
- How is the cost of returnable packaging reflected in VAT accounting?
- Do you return low-quality goods to a non-resident: what about VAT?
- You give the right to use a computer program: what about VAT?
- VAT Rates in Ukraine
- From March 1, 2021, the VAT rate for transactions with certain types of agricultural products has been reduced to 14%
- Filling in the VAT return: tax authorities answer topical questions
- Services received from a non-resident in the customs territory of Ukraine: how are they reflected in VAT reporting?
- New UK VAT reverse charge rules for construction services
- HMRC confirms 20% VAT rate for public EV charging
- How Do I Protect My Business Against Non-Deductible Import VAT?
- VAT treatment of public funds received by further education institutions
- HMRC Guidance: VAT on movements of goods between Northern Ireland and the EU
- HMRC Guidance: Delaying declarations for EU goods brought into Great Britain
- Form: Change your VAT registration details
- HMRC Policy paper Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further education institutions
- VAT on Electric Vehicle Charging
- VAT Rates in Jersey
- VAT Rates in the Isle of Man
- HMRC Guidance: Food products (VAT Notice 701/14)
- Value Added Tax (VAT) Bulletin – Quarterly provisional VAT receipts and registrations statistics.
- HMRC Policy paper – Revenue and Customs Brief 7 (2021): VAT liability of charging of electric vehicles
- Open consultation: UK rebalancing measures to US additional tariffs on steel, aluminium and derivatives
- Medical staff business given no alternative but to pay VAT bill
- HMRC Guidance: Guidance Apply for an Advance Tariff Ruling
- Second phase of mandatory VAT registration, due date of 31 May 2021
- Second phase of mandatory VAT registration, due date of 31 May 2021
- Oman’s inflation rate picks up as prices rise on VAT
- UAE Amends Resolution on Tax Penalties Including Overall Reductions
- VAT Payment user guide for Commercial property buyers
- UAE Publishes Public Clarification on VAT Registration of Sole Establishments
- Voluntary Disclosure for VAT in UAE
- VAT relief: UAE businesses will welcome changes on late payment penalties
- Dubai Customs requires e-Commerce companies to join Platform for clearance
- Draft Finance Bill 2021: Expansion of Digital Services Tax, Exemption from withholding VAT
- Only unsold stock qualifies for VAT refunds, says court
- Only unsold stock qualifies for VAT refunds, says court
- Manufacturers oppose VAT on bread products
- Tax measures in Finance Bill, 2021
- State-level sales tax (ICMS) and implications for calculating social contributions (PIS and COFINS)
- Brazilian Federal Supreme Court Rules on Refunds in relation to Unconstitutional Inclusion of ICMS in Calculating PIS/COFINS
- What US e-commerce businesses should know about new GST/HST rules in Canada and new VAT rules in the EU
- New British Columbia Provincial Sales Tax Rebate on Select Machinery and Equipment
- Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2021
- Modification of the prerequisites for the declaration of goods transport in Mexico
- Reporting VAT in Mexico with ACR: Understanding the Configurations and Output of the VAT Declaration Report
- COVID-19: Extension of the special VAT regime for tourism, catering and accommodation services till October 31, 2021
- Paraguay Introduces New Electronic Registration Requirements for Purchase and Sales Vouchers
- South Carolina Seeks Comments on Sales and Use Tax Discount Program Guidance
- Indiana: Tax Court Rules that a Taxpayer was a Service Provider Required to Use COP Apportionment
- What is COP? Market -based Sourcing vs. Cost of Performance (COP) for apportioning receipts from services
- Missouri: Marketplace Facilitator (and More) Bill Pending Signature
- Sales Tax Holiday in Florida: When are they taking place and what items are included
- New York: Are cycleboat tours subject to State or local sales taxes?
- The Expanded Reach Of States For Sales & Use Tax Purposes – More Than Just E-Commerce Retailers Are Impacted
- Washington DOR Addresses Taxability of Food Delivery Services Involving Online Marketplaces
- Tennessee: New Law Allows Some Customers to File Sales Tax Refund Claims Directly with DOR
- Florida DOR Issues Implementation Guidance on New Remote Seller and Marketplace Provider Law
- Missouri: Pending Bill Imposes Economic Nexus on Some Remote Sellers and Marketplace Facilitators
- State-by-State Guide: Where Will Hiring Independent Contractors Create Sales Tax Nexus?
- Uruguay Extends Temporary VAT Rate Reduction for Certain Activities
- Extension reduced 13% VAT rate to operations in the tourism sector
- Google registers to pay VAT in Bangladesh
- VAT evaders under scanner
- Reverse charge mechanism to fight VAT fraud
- VAT rates in Bangladesh
- GST Council likely to exempt govt depts, local authorities from e-invoicing
- Decoding Cryptocurrency From GST Point Of View
- Politics to influence GST Council’s rate cut moves
- Expectations from 43rd GST Council Meeting
- GST Council to discuss tax rate on COVID essentials, compensation to states on Friday
- Footwear, readymade garments likely to attract higher rates of GST
- GST Saga on Health Care Services – Classification of various items used by Healthcare Industry
- GST Saga on Health Care Services – Classification of sanitizers
- Liaison office connecting India biz with Dubai HO, an ‘intermediary’ under GST
- Due diligence in Indirect Tax
- GST Registration: A 10 step guide with a quick recap
- No Proceedings can be initiated under SGST If Proceedings already pending under CGST Act: Calcutta High Court
- CBIC issues Guidelines on Cancellation of GST Registration
- Unutilised Cenvat Credit can be claimed as refund post introduction of GST
- No service tax on sale transaction on principal to principal by treating discount as commission
- Procedure for Import of Covid-19 Vaccines
- Commentary on Tax Invoice Number Under GST
- Know the Extended Deadlines under GST
- Basics of Input Tax Credit (ITC) under GST
- Small businesses seek no penalty and interest relaxations on GST late payment, return filing till June
- Changes in the GST Rules: Refund, Registration cancellation order, E-Way bill
- A2ZTaxCorp’s Weekly GST Communique dated May 24, 2021
- GST applicable on Sale of Rice even if Brand Name not Registered: Tripura High Court
- Works contract under GST – Analysis and Tax Rates
- Audit: Items/Income other than Sales/Service Receipt – GST Implication
- Subsidized shared transport facility provided to employees in terms of employment contract is not chargeable to GST
- Landmark judgments under old indirect tax law and GST regime
- Dynamic QR code under B2C eInvoicing: FAQs
- Origins of RCM (Reverse Charge Mechanism) under Indirect taxation
- Relief measure undertaken to provide benefit to the taxpayer
- GST Saga on Health Care Services- Scope of composite supply of health care services
- Amendments to GST refund rules and procedures
- Fake GST Invoice: HC Grants Bail to accused of Rs. 9.6 Cr Tax Evasion
- Tax treatment of charitable donations when benefits received by donor
- Singapore Issues GST Bulletin Issue 22: guidance on certain common mistakes to avoid
- GST Bulletin Issue 22