Welcome to this week’s VATupdate Newsletter.
I always say that VAT is the most exiting tax there is. Where my colleagues from the Corporate Tax Department talk about numbers and pivot tables and annual accounts, a VAT person gets involved in the real heart of a business. What type of products or services are produced, created and sold? How is this done? Who are the customers and suppliers? What are people actually doing in the organisation?
Perhaps Transfer Pricing comes a bit close, as also there the actual business activities and the roles and responsibilities of the people are important.
But secretly I know that there is something out there that is also a lot of fun: Customs Duties. Or, maybe even more: Excise Duties! I will never admit it of course, but excise duties are really interesting. Perhaps it’s because excise duties are levied on all the fun bad things in life: driving, smoking and drinking.
In this newsletter you will find several posts on taxes on alcohol. But also taxation on marijuana, and on meat. Ok, that last one is not really excise. But in all cases, governments are not only using tax to collect money, but they are using the fiscal rules more and more to steer behaviour, and to use the rules as well as the powers of tax authorities to obtain information and gain access to people’s lives. It’s how they got Al Capone, after all… Is fiscalization the future?
Make sure you don’t miss our ECJ Flashback series, in which we highlight ECJ cases from the past. And don’t forget to click on our sponsors, so that our website can remain up and running.
‘Nuf said, just read the whole newsletter. There’s plenty of fun stuff in there. Mostly VAT, which some flavours of other branches of the indirect tax tree.
WORLD
- Job opportunities in Belgium, France Poland and Sweden
- Job opportunities in India and the Netherlands
- Job opportunities in Lithuania, Philippines, South Africa, United Kingdom and United States
- Webinar Less Grey – iOSS First iOSS declaration (Sept 1, 2021)
- Sovos Webinar: Managed Services: Complete the VAT compliance puzzle (Aug 26, 2021)
- Vertex webinar: How tax technology can help Marketplaces navigate the new modernised EU e-Commerce VAT rules (Sept 14, 2021)
- 30 Online resources and tools for VAT compliance (actually there is only one ! )
- ‘Becoming’ a Global Indirect Tax Director: Aicha Nianzou
- Real-time reporting and corporate income tax fraud
- Increase the VAT burden on meat products: The perfect solution?
- Scrap the VAT: Why the public is suddenly taking an interest in consumption taxes
- What are Electronic Trust Services?
- Different systems for receipt issuing systems at point of sale (fiscalization)
- How technology can help Tax Professionals streamline their VAT compliance strategies (Free E-Book)
AFRICA
- Validity of the VAT act in view of recent judicial pronouncements
- Rivers judgement: Continue to pay VAT to us, FIRS tells taxpayers
- The Battle of VAT: Awaiting Winners And Losers
AMERICAS
- List of 171 Taxpayers that Must Implement Online Invoicing System
- Resolution on e-invoicing, 6 types of invoicing mechanisms, effective December 1, 2021
- Bolivia is taking steps to implement its electronic billing system in December
- Get A Tax Refund On Your New or Substantially Renovated Home
- Requirement to provide GST/HST registration numbers to non-resident suppliers, platform operators
- Does Your State Have a Sales Tax Holiday?
- Ohio: 10% tax on the sale of adult-use marijuana by dispensaries to consumers
- New York Expands Definition of Receipts for Sales and Use Tax Purposes effective Dec 1, 2021
- HOA’s And Sales Tax Exemptions
- Top Trends in State Sales Taxes and Policies
- Louisiana Clarifies Local Sales Tax Refund and Credit Claim Procedures
- Department of Revenue posts working draft regulation on new accelerated sales tax remittance requirements
- Alabama: Total Amount of Bundled Transaction Subject to Sales Tax
- Sales Tax Rates in Major Cities, Midyear 2021
- Louisiana: Electronic Filing and Payment Requirement of Sales and Use Tax as of Dec. 1, 2021
ASIA-PACIFIC
- Banks to submit monthly VAT info of Google, Facebook, Amazon, Microsoft
- VAT on insurance service and the new law
- VAT registration up by 69% in one year even amid Covid-19
- Puducherry govt cuts VAT on petrol by 3%
- No Penalty to be imposed for Mismatch of 2A & 2B if purchasing dealer is Bonafide: Delhi VAT Tribunal
- Puducherry govt cuts VAT on petrol by 3%
- Central GST Commissionerate detects multi-crore tax evasion
- GST payable on Amount received as Reimbursement of Discount or Rebate from Castrol: AAAR
- GST exemptions on duty free shops: What businesses need to know
- GST applicable on R&D Activities on Goods made available by Foreign entities
- Liaison Office not liable to pay GST on Services Rendered by Head Office
- GST: How to identify if your supplier is Tax Compliant
- 12% GST payable on PVC Carpet Mat: AAAR
- 5% GST payable on Two or Three-wheeled ‘Battery Powered Electric Vehicle’ supplied with or without Battery Pack: AAR
- GST Implications on Canteen Facility Provided to Employees
- Lassi is Exempted under GST
- A2ZTaxCorp’s Weekly GST Communique dated August 23, 2021
- CESTAT allows Service Tax Refund to Astrazeneca India with Interest
- GST Exemption on DNB Fee: Supreme Court issues Notice to Govt on Doctors’ Plea
- ITC not admissible on Air-Conditioning, Cooling System, Ventilation System, as this is blocked Credit, rules AAR
- 18% GST payable on Mixed Supply of Instant Mix Flour of Gota or Methi Gota with Chutney powder or Kadi Chutney Powder: AAR
- GST Intelligence busts fake companies, arrests mastermind
- Works Contract taxable at 12% with ITC for services provided by sub-contractor to contractor for NHAI
- No GST on canteen charges recovered from employees, says AAR
- No Interest applicable for period of delay in filing Service Tax Refund Claim: CESTAT
- Right of ITC can not be denied due to non reflection of credit in GSTR-2A
- GST default in timely issuance of Tax Invoice, Consequences & Corrective measures
- India reduces soyoil, sunflower oil import tax to calm prices
- What is recourse available to deal with Notices on Mismatch of GSTR-2A & GSTR-3B
- What is recourse available to deal with Notices on Mismatch of GSTR-2A and GSTR-3B
- ITC on Motor Vehicles under GST: An Analysis
- GST default in timely issuance of Tax Invoice, Consequences & Corrective measures
- No GST leviable on Amount representing Employees portion of Canteen Charges: AAR
- Officer of DRI not Proper Officer to issue SCN for Recovery of Customs Duty: CESTAT Read More:
- Latest GST Ready Reckoner by CA Raman Singl
- GTA Services: Carting Challan is not equivalent to consignment note
- Request for extension of Amnesty Scheme for non-filers of GST returns
- Retailers call for review on VAT increase, multi-tariff taxes
- Tax Agency Announces Appointment of Phase 12 VAT Collection Entities for Digital Goods, Services
- VAT Rates in Kazakhstan
- Crypto-currency: New a fee of one tenge per 1 kilowatt-hour (kW/h) for miners, starting on January 1, 2022
- New Guide on Tourism Tax for Digital Platform Service Providers
- Amendment to Service Tax Policy on Exemption for Digital Services Related to Banking/Financial Services
- Malaysia Provides Further Penalty Relief for Sales and Service Tax Payment
- SST Rates in Malaysia
- Cabinet approves VAT extension of 7% VAT rate
- Thailand to Retain VAT at 7% for Another Two Years
- VAT registration for providers of e-services and electronic platform operators
- Thailand jails ex-revenue officials over Bt3-bil VAT refund scam
- Key points about the VAT imposed by Thailand on electronic services.
- Draft Circular of the Ministry of Finance guiding the implementation of Decree No. 123 on e-invoicing
- VAT Rates in Vietnam
MIDDLE EAST
- VAT Refund Scheme for Official Participants in Expo 2020
- VAT Rules On Reimbursement And Disbursement Of Expenses
- New UAE VAT penalties: What do they mean for your business?
EUROPE
- Do you know our ”Topical overview ECJ VAT Cases – Link to the EU VAT Directive 2006/112/EC”?
- Flashback on ECJ Cases – C-162/07 (Ampliscientifica and Amplifin) – Application of VAT grouping requires prior consultation by that State of the…
- Flashback on ECJ Cases – C-307/16 (Pieńkowski) – Poland may not require minimum turnover for VAT refunds to non-EU travellers
- Flashback on ECJ Cases – C-302/07 (J D Wetherspoon) – Rules on rounding of VAT amounts
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)
- Flashback on ECJ Cases – C-534/16 (BB construct) – Security of €500,000 for VAT registration does not violate EU law
- Flashback on ECJ Cases – C-8/01 (Taksatorringen) – Damage estimates to motor vehicles made on behalf of its members by an association of insurance…
- Roadtrip through ECJ Cases – Focus on ”Exemption – Provision of medical care in the exercise of the medical and paramedical professions (Art. 132(1)(c))
- Roadtrip through ECJ Cases – Focus on ”VAT liability shifted to the customer in case of immovable property and related works” (art. 199(1) of EU VAT Dir….
- Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – General Rule (Art. 73)
- Flashback on ECJ Cases – C-624/10 (Commission v France) – National laws requiring a tax representative to be appointed by a foreign seller or service provider
- Flashback on ECJ Cases – C-13/06 (Commission vs. Greece) – Exemption for services consisting of assistance in the event of a car breakdown
- Flashback on ECJ cases – C-566/16 (Vámos) – Small entrepreneurs scheme – Obligation to opt for application of the special scheme in reference calendar year
- Flashback on ECJ Cases – C-564/15 (Farkas) – Undue payment of tax. Purchaser must be able to address his application for reimbursement to the tax…
- Flashback on ECJ Cases – C-472/03 (Arthur Andersen) – Back office services performed by an insurance broker/agent to an insurance undertaking are not…
- Flashback on ECJ Cases – C-124/07 (J.C.M. Beheer BV) – Insurance-related services – Activities of insurance brokers and insurance agents are VAT…
- Flashback on ECJ Cases – C-256/14 (Lisboagás GDL) – Taxable amount includes amount of taxes paid by the concessionaire of the gas distribution network to the…
- Flashback on ECJ Cases – C-555/15 (Gabarel) – Order – A a physiotherapist who applies indistinct or complementary therapies specific to either…
- Flashback on ECJ Cases – C-125/12 (Promociones y Construcciones BJ 200) – Sale in the context of insolvency proceedings before liquidation…
- Flashback on ECJ Cases – C-494/12 (Dixons Retail) – Retailers’ sales are subject to VAT where a customer fraudulently uses a credit card
- Transposition/ correlation/ conversion table: Sixth EU VAT Council Directive (77/388/EEC) vs. VAT Directive 2006/112/EC
- Developments of E-Invoicing/Digital VAT reporting in Europe
- Post-Brexit VAT Rules – Protecting EU Cross-Border Trade (Free E-Book)
- Revised rules of origin of the PEM Convention: maximum content of non-originating materials
- Proposal authorising Hungary to continue to restrict the right of deduction on the leasing of certain passenger cars not wholly used for business purposes
- VAT Talks – Andrea Parolini
- EU IOSS VAT Reforms: A Blessing Or A Curse For British E-Commerce Sellers?
- A New Era For VAT In E-Commerce In The EU
- Will postal fees for IOSS terminate UPU Universal Service in the EU?
- Union vs non-Union OSS: what’s the difference?
- Recent VAT Developments in Belgium – An overview
- Fiscal control “remotely” becomes possible
- Floods of July 2021: Support measures for the collection and recovery of fiscal and non-tax debts
- COVID-19: Eased terms for payment arrangements to be made by August 31, 2021
- The Katso service ends on 31 August 2021 – start using Suomi.fi authorisations
- 8 Legislative preparation and development projects in the Government
- How does the new e-reporting system work in France?
- France will introduce a mandatory B2B e-invoicing clearance and e-reporting obligation
- Reverse charge of VAT on imports – Mandatory as of 2022
- Update: Place of performance of educational or similar courses
- German interest rate of 6% for tax refunds and tax arrears unconstitutional as of 2014
- Interest of 6% from 2014 unconstitutional
- Per annum interest of 6% on back taxes and tax refunds is unconstitutional from 2014 onwards
- The transfer of trademarks registered in Italy as part of a transfer of going concern carried out abroad is an autonomous supply of services for VAT…
- VAT Developments in Italy – July 16 – Aug 26, 2021
- Ruling #549: Railway network and immovable property
- Ruling #536: Trademark included in a transfer of a going concern
- Italy replaces Esterometro with SdI from 2022
- Ruling #529: Tax treatment applicable to price adjustments on the taxable base
- Reverse charge for the service rendered in Italy by a business in another EU country
- Construction worker has not specified turnover not received from guests circumcision party
- No direct and immediate link between the supply of energy from solar panels and housing construction
- Former lessor of special cars has to pay VAT on sales of company stock
- Former lessor of special cars has to pay VAT on sales of company stock
- Administrative court without jurisdiction in appeal against late delivery of VAT identification number
- Inspector has been generous enough in allowing unsubstantiated VAT deduction for input tax
- No VAT exemption for pension fund with an average salary
- No appeal or objection possible against the rejection of the request for the issuance of VAT identification number
- Despite having been given the opportunity several times, a higher input tax deduction has not been made plausible
- Claim your Dutch VAT over past 5 years
- Deadline for 2020 VAT refund claim is approaching!
- Brexit Update: UK Businesses Claiming VAT Refunds in the Netherlands
- Fiscalization: Take the receipt campaign
- The Polish New Deal
- New penalties for not issuing fiscal receipts
- SLIM VAT 2 signed by the President
- Recent VAT Developments in Poland … Can you follow? (Part 2)
- SLIM VAT 2 on the home straight – what changes await taxpayers from October 1
- Deadlines for periods between July – October 2021 and 3Q 2021 VAT have been extended
- How to Prepare for 2022 E-Invoicing Changes (QR/ATCUD)
- Digitization marathon: Implementation of SAF-T in Romania
- Obligatory SAF-T reporting in Romania
- VAT return (form 300) updated to include additional boxes for the new VAT rules on E-Commerce
- VAT return form updated
- Draft law on sales of goods to foreign citizens from warehouses located outside Russia
- VAT rules for discounts granted via an online service provider’s loyalty program
- Spain steps closer to mandatory B2B e-invoicing
- Spain to extend mandatory e-invoicing to the B2B sector
- Spain initiates work to introduce mandatory B2B e-invoicing
- New boxes included on the VAT return
- Penalty for damage to goods: is its amount included in the VAT tax base?
- Ukraine Clarifies VAT Obligations if Goods are Written Off
- VAT rate for certain types of agricultural products increased from 14 to 20% as of August 1, 2021
- Services to a non-resident: when without VAT?
- How is the amount of line 20.1 of the VAT return credited to the reduction of the VAT tax debt?
- The tax invoice was erroneously registered in the ERPN: should it be reflected in the VAT reporting?
- Information on the balance of funds on the electronic account can be obtained by VAT payers through the Electronic Cabinet
- What date is considered the date of the customs declaration in order to determine the date of VAT in the case of export of goods?
- VAT and COVID-19 Testing
- Consultation outcome Draft legislation: The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021
- The Claimants in the Royal Mail Group Litigation – Court of Appeal confirms there is no actionable private law right to compel the issue of VAT invoices
- UK Entertainment and VAT
- HMRC Policy paper – Large businesses: notification of uncertain tax treatment
- Upper Tribunal: Claims Advisory Group Ltd – liability of services relating to making PPI compensation claims for customers
- HMRC Policy paper – Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013
- Coronavirus Testing Kits and Services – VAT Clarification
- Guernsey Seeks to Introduce Further Changes on Direct and Indirect Taxation
- Exceptions that prove the Rules of Origin: New UK guidance on exports
- New VAT Penalty Regime – Points will make fines not prizes!
- HMRC Policy paper: Revenue and Customs Brief 11 (2021): VAT liability of Coronavirus (COVID-19) testing services
- The indirect tax consequences of own goods movements between the UK and EU
- No need to adjust VAT in case of discounts in case customer has full right to deduct VAT
- HMRC Policy paper: Penalties for late payment and interest harmonisation
- HMRC Guidance: Claim VAT back on tax-free shopping in Northern Ireland
- VAT appeal has unpleasant impact on VAT exemption availability to Insurance Business
- Need to agree a Partial Exemption Special Method – HMRC new submission route
- The Making VAT Digital (MVD) Journey continues – a “Curate’s Egg”
- Badly worded VAT registration form did not stop assessment
- HMRC survey of Chinese cross-border sellers highlights need for quality data
- HMRC Guidance: Fiscal warehousing (VAT Notice 702/8)
- Construction of a dwelling – zero-rated? The CMJ (Aberdeen) case
- HMRC Guidance: Agent Update issue 87
- HMRC Guidance: Rules of origin for goods moving between the UK and EU
- Brexit Update: UK Businesses Claiming VAT Refunds in the Netherlands
