Autumn has started this week in the Netherlands. Quite abruptly. If you have seen the Paris-Roubaix cycling race, you get an impression of the weather in the Netherlands and Belgium right now.
So, besides watching cycling, it’s a great opportunity to catch-up on the latest news and developments on VAT. This week we have quite a lot of items, so please take your time to go through them all.
This week’s highlights:
- QR codes on invoices a good idea?
- Tech companies fail to collect VAT.
- Enhancing tax compliance through risk-based VAT invoice management
- Key VAT developments and VAT rates in this region.
- 500 colleagues joined our LinkedIn Group on ECJ VAT Cases … and you?
- VAT due on employee benefits?
Have a great week!
WORLD
- Job opportunities in Europe, Ireland, Sweden, United Kingdom
- Job opportunities in Belgium, Denmark, Italy, The Netherlands and United Kingdom
- Job opportunities in The Netherlands, Switzerland and United Kingdom
- The advantages of real-time reporting through the eyes of the experts
- Znode Partners with Avalara to Automate Value Added Tax (VAT) Compliance
- Where Transfer Pricing meets customs valuation
- What Is QR Code and Why It Should Be Included on Invoices and Sales Receipts?
- E-Invoicing Developments in September 2021 – This is THE overview
- VAT/GST developments in the field of e-Commerce and electronic services (update 29 September 2021)
- VAT digitalisation: Harnessing technology to enhance VAT management
- OECD: Guide published on use of behavioural insights to influence taxpayers’ behaviour
- Ryan and Thomson Reuters Talk Tax: EU VAT E-Commerce Package and the Import One-Stop Shop Scheme
- Sovos Webinar – VAT Reporting & SAF-T: What’s next on the horizon? (Sept 30, 2021)
- Recent VAT rate reductions for Electricity …. not a lot. What will happen in the next days/weeks with prices rocketing????
- Real carbon taxes are the next big political battle
- VAT, fintech and the payment transfer exemption
- Impact of transfer pricing adjustments on VAT liabilities (Master Thesis 2016)
- PE Watch | Latest developments and trends, September 2021
- Thesis: VAT and Tax Capacity in Developing countries
- Sovos E-Book – How Tax Compliance Impacts Supply Chain Globalisation: The VAT Effect in Europe and Beyond
AFRICA
- VAT Rates in Africa
- Africa VAT Guide
- African countries work on updating VAT regimes for the digital economy – Tech Giants failed to collect VAT
- Tax Authority decide to impose taxes on online content-creators
- Activation of the VAT refund system at the beginning of 2022
- Appeal Court joins Lagos in FIRS appeal on VAT collection tussle
- Appeal Court to rule on VAT collection dispute 2 pm today
- Nigerians await the Supreme Court’s verdict over tax
- Let Supreme Court decide on VAT, Lagos tells Northern govs
- VAT shouldn’t be a North-South war, says Olawepo-Hashim
- Afenifere chides northern governors, backs southerners on power shift, VAT collection
- The new VAT combat is a protest – Part 2
- VAT row: Firms remit August returns to FIRS
- Northern Governors set to take decision on VAT controversy as they meet today
- Lagos Will Do More For Citizens If Allowed To Collect VAT
- The unending VAT uproar
- Continue VAT Collection in all States, Finance Minister Directs FIRS
- LOAN: A Good or A Service and Application of VAT
- Supreme Court can’t overrule VAT collection by states
- Companies Will Still Remit VAT To FIRS – Adedayo
- Collection of VAT by FIRS remains – FG
- Taxing Nigeria’s Emerging Digital Economy: A Vital Buffer to an Ailing Economy
- VAT: Electronic services and group exclusion rules
- VAT refunds: Is an imbalance in law allowing SARS too much power?
AMERICAS
- Reminder, investment plans must request details from investors for GST/HST compliance
- A Canadian Tax Lawyer’s Perspective on Incoterms ® and GST/HST Taxation
- Everything you need to know about the electronic invoicing system in Peru
- The Electronic Invoice in Peru (soon all companies are in scope of SEE)
- Texas: Proposed rule changes for comment define “bad debt credit” terms and reflect policy
- Illinois: Rules on marketplace facilitator obligations for food delivery services are in effect
- Texas: Guidance on local sales rule changes for marketplace providers and remote sellers
- Texas: Proposed Rule Changes for Comment Define “Bad Debt Credit” Terms and Reflect Policy
- Mississippi DOR Proposes Changes to Rule on Computer Software & Services Addressing Cloud Computing
- Massachusetts DOR Withdraws Online versus In-store Sales Reporting for Some Sales Tax Filers
- Hawaii General Excise Tax and Use Tax are Not Expressly Preempted by Foreign Trade Zone Act
- House Ways and Means reconciliation bill—Significant fuel excise tax provisions
- Third quarter 2021 state and local tax developments
- America will never have a European-style welfare state without a VAT
- Mississippi Proposes to Update Sales Tax Regulations on Computer Software and Cloud Computing
- Proposed Michigan Bills Would Exempt Medical Marijuana from Sales, Use Tax
- Massachusetts DOR to Impose New Filing Requirements on Taxpayers
- Pennsylvania DOR Explains Taxability and Sourcing of Help Supply Services Provided Remotely
- Massachusetts DOR to Impose New Filing Requirements on Taxpayers
- West Virginia: Administrative Release Says Streaming Services are Taxable and are Not Digital Products
- Michigan State Representatives Propose to Expand Scope of Data Centre Sales and Use Tax Exemption
ASIA-PACIFIC
- NBR to check authenticity of firms’ audited financial reports
- NBR sues Grameen Bank for Tk 670m VAT ‘evasion’
- Rules and procedures set forth to implement VAT on foreign e-commerce activities
- New Prakas on VAT for E-Commerce
- VAT and e-commerce
- China says to quicken approval for VAT rebates on natural gas imports
- People’s Bank of China has reportedly declared all crypto currency payments illegal
- Specific Compliances under GST- Real Estate Sector
- GST Compliance Calendar for the month of October 2021
- CBIC provides IGST exemption on imports of goods from Antarctica and Border haats of Bangladesh
- September 2021 GST returns: Time to assess FY 2020-21 books of accounts from GST perspective
- GST Returns: Know How to Fetch BoE Missing in your GSTR 2A
- Implementation of deemed approval of registration on GST Portal
- Industry Wise analysis of GST Rate Notifications applicable from 01.10.2021
- Exhaustive Analysis of GST Notifications issued by CBIC on 30.09.2021
- RodTEP may be extended to special economic zones and export oriented units
- Reverse Charge Mechanism in GST Regime with Chart – Updated till date
- GST Rate Changes – Applicable From 01.10.2021
- CBIC clarifies that, Seeds, fruit and spores, of a kind used for “sowing” only shall be exempted
- Certain Services exempted w.e.f October 1, 2021
- Changes in GST Rates on Goods w.e.f October 01, 2021
- Changes in GST Rates on Services w.e.f October 1, 2021
- 5% GST payable on Food preparations put up in Unit Containers, intended for free distribution to EWS of Society: CBIC
- Key Recommendations of 45th GST Council meeting
- Intermediary Services under GST regime
- Tata Teleservices not required to deduct TDS for Sale of Recharge Coupons and Starter Kits to Channel Partners: ITAT
- Overview of GST impact on Indian Tea Industry -“CHAI AUR GST PAR CHARCHA”
- CBIC exempts Import of COVID-19 Vaccine from Customs Duty
- Deficiency in GST Portal can’t be used as shield by Authorities, Amendments in BOE to be done Manually: Bombay HC grants partial relief to Hindustan…
- Recent changes related to Debit Note & Physical Invoice under GST
- Mining, steel companies may move court over GST on royalty, licence fees
- Group of ministers (GoM) set up to rationalise GST rates
- A2ZTaxCorp’s Weekly GST Communique dated September 27, 2021
- Ministerial panels set up to review GST exempt list, identify evasion sources
- constitutes Two GoM Panels to rationalize GST Rate, Reform GST System, Review IT Tools and Interface available with Tax Officers
- Inter-co managerial/leadership services between states to attract 18% GST
- Clarification w.r.t refund of tax erroneously paid where inter-state or intra-state supply is subsequently found to be intra-state or inter-state respectively
- CBIC extends re-export timeline for imported containers by 3 months
- GST: CBIC relaxes Requirement of Filing Job Work Declaration in Form GST ITC-04
- Amount of CGST, SGST, or IGST wrongly paid for Intra-State or Inter-State shall be Refunded within 2 years, clarifies CBIC
- September 2021 GST returns: Time to assess FY 2020-21 books of accounts from GST perspective
- Key Changes to be considered before filing GST Returns of Sep 2021
- CBIC mandates Aadhaar Authentication for Registered Person for Filing of Application for Revocation of Cancellation of GST Registration, Refund Application
- GST- Must do Before September 3B filing
- 18% GST payable on Crumb Rubber or Granule: AAR
- No GST Registration required if Supplies Exempted from GST: AAR
- GST payable on Amount Forfeited on account of Breach of Agreement of Sale of Land: AAR
- Non-Filing of Under Protest Letter while reversing Credit Refund can’t be a Reason for Rejection: CESTAT
- Key Action points to be considered before filing GSTR-1 & GSTR-3B of September 2021
- Afghan traders want apples exempted from sales tax
- Pakistan waives off sales tax on import of fruits from Afghanistan
- New Philippines digital services VAT on the horizon
- Philippines Extends VAT Refund Application Deadline
- Philippines House of Representatives Approves Legislation to Impose VAT on Digital Services
- COVID-19 Pandemic: Philippines Extends VAT Refund Application Deadline
- Singapore Publishes Updated GST Guide for the Logistics Service Industry
- IRAS e-Tax Guide – GST Guide for the Logistics Service Industry (Third Edition)
- Covid-19 VAT measures proposed by Ministry of Finance
- Implementation of E-Invoicing as of July 1, 2022
EUROPE
- 500 colleagues joined our Linkedin Group on ECJ VAT Cases … and you?
- European Court of Justice Clarifies Concept of VAT Fixed Establishment
- ECJ C-228/20 (I GmbH) – AG Opinion – VAT exemption for private hospital that is not governed by public law and has no agreements with health…
- Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services
- ECJ VAT Cases – Developments in September 2021
- ECJ C-294/20: Provision of documents in a subsequent procedural phase of the VAT refund procedure
- Roadtrip through ECJ Cases – Focus on ”Exemption for hospital & medical care” (Art. 132(1)(b))
- Roadtrip through ECJ Cases – Focus on ”Exemption of supply of services by independent groups of persons” (Art. 132(1)(f))
- Flashback on ECJ Cases – C-33/11 (A oy) – VAT exemption for the delivery of aircraft for international charter flights for companies and private individuals
- ECJ C-299/20 (Icade Promotion Logement SAS) – Judgment – VAT Margin Scheme on Resale of Buildings and Building Lands Cannot Be Applied When…
- Flashback on ECJ Cases – C-141/00 (Kügler) – Exemption is not dependent on the legal form of the taxable person supplying the medical or paramedical services…
- Flashback on ECJ Cases – C-156/09 (Verigen Transplantation Service International) – Isolation of articular cartilage cells from cartilage material collected from…
- Flashback on ECJ Cases – C-78/02, C-79/02, C-80/02 (Karageorgou & others) – VAT incorrectly paid by a non-taxable person and stated on the invoice drawn up by him
- Flashback on ECJ Cases – C-424/14 (Balogh) – Obligation to declare the start of an activity as a taxable person
- Flashback on ECJ Cases – C-273/16 (Federal Express Europe) – Italian VAT levy on transport costs when goods are imported in violation of EU law
- Flashback on ECJ Cases – C-566/07 (Stadeco) – Right to recover if VAT paid in error, if no danger of a loss of tax
- ECJ C-186/20 (HYDINA SK) – Judgment – International Exchange of Information; Time Limits
- Flashback on ECJ Cases – C-91/12 (PFC Clinic) – Aesthetic operations and aesthetic treatments exempt from VAT under certain conditions
- Flashback on ECJ Cases – C-86/09 (Future Health Technologies) – No exemption for the dispatch of collection equipment of umbilical cord blood from newborns
- VAT Neutrality v. Equality
- Highlights of the Minutes of the 118 th meeting of the VAT Committee
- The (un)limited possibilities of European VAT (Paper Simon Cornielje)
- How to Prepare for VAT Registration and Fiscal Representation in the EU
- Technical specifications for the standard form that taxpayers or their intermediaries may use to submit records
- New EU GSP: What businesses need to know to leverage cheaper trade with developing countries
- Getting VAT Compliance Right for Black Friday Success
- European Commission appointed Maria Elena Scoppio as Director for ‘Indirect Taxation and Tax Administration’ in the DG TAXUD
- European Union: Overview reduced VAT rates for water, electricty, gas
- Agenda of the ECJ VAT cases – 2 judgments on Sept 30, 2021 – 4 judgments in October 2021
- 2 days left!!!! – VAT refunds for purchases and imports made in the EU: application by September 30, 2021
- Remember … VAT Committee WP#791 on ”Clarifications of the concept of fixed establishment”
- Remember … VAT Expert Group WP#54 on ”Fixed Establishments – Welmory sp. z o.o. (Case 605/12)”
- Mandatory reporting of two new variables in Intrastat reporting for dispatches of goods per Jan 1, 2022
- VAT and Public Radio and Television Activities. Solved Case?
- How do EU Member States exchange VAT information: VIES, Intrastat, Eurofisc and TNA explained
- VAT rules for e-commerce: Really a simplification?
- 6% Reduced VAT Rate for Face Masks and Hydroalcoholic Gels extended till December 31, 2021
- Belgium Ends Customs and Excise Support for COVID-19
- The grant of a right to build entails the transfer of the ownership, subject to VAT
- Distance selling for micro-enterprises
- 5-year revision period for the construction of an office to an existing home
- Extension of the reduced VAT rate on mouth masks and hydroalcoholic gels
- Bosnia and Herzegovina to Introduce VAT Amendments Including Increased Registration Threshold
- Bosnia and Herzegovina Proposes Changes to VAT Registration Threshold
- Intrastat reporting will change as of 1 January 2022
- VAT liability and payment to an undisclosed account through the lens of the SAC’s decision
- Fiscalization in the Czech Republic
- Update externa specifications file with respect to upcoming e-invoicing B2B & e-reporting mandate
- Budget 2022: Simplification and compliance with EU law of VAT rules
- Entry into Force of the New e-Invoicing and e-Reporting Rules Postponed by 18 Months
- New Caledonia Introduces Tax Incentive Regime for Innovative New Companies
- Introduction Of Electronic Invoicing And E-Reporting Of VAT From 1 July 2024
- Delay of mandatory e-invoicing and e-reporting
- Sovos Webinar: Get ready for France’s E-invoicing mandate (Oct 7, 2021)
- Entry into force of the new French e-invoicing and e-reporting rules is postponed by 18 months
- Budget 2022: VAT payable during down payments on deliveries of goods
- Budget 2022: Payability of VAT on supplies of goods, Option to tax for financial services
- New electronic invoicing and data transmission obligation from July 1, 2024: details from the legislator
- Option to tax for financial services—a newly “free choice” option
- Payability of VAT on supplies of goods
- E-Invoicing and e-Reporting: implementation of the reform postponed but constraints to be understood and anticipated
- Finance Bill 2022: Simplification VAT rules, VAT exemption for COVID-19 supplies, E-Commerce, Optional taxation financial transactions
- VAT exemption for export deliveries – Establishment of a Federal Foreign Affairs Agency (BfAA)
- Application of the tax liability of the recipient of the service pursuant to § 13b UStG in the case of VAT groups
- VAT treatment of warnings in the event of copyright infringements and unfair competition
- BMF: VAT exemption for universal postal services
- Germany MOF Explains Services Received by VAT Group Companies
- Interest rate of 6% for tax deficiencies, refunds held unconstitutional
- Recent VAT developments in Germany (Aug – Sept 2021)
- Irish hairdressers want permanent reduced VAT rate to help salons
- Budget 2022: Tax Strategy Group on VAT rates, VAT Registration, EU VAT Developments, …
- Interruption of the Common Transit regime – Import VAT assessed in Italy on goods intended to be released for consumption in Italy
- Reduced VAT rate on medical devices
- Application of the separation of activities for VAT purposes in the context of certain real estate transactions
- Reverse charge mechanism to the supply of gaming consoles, tablet PCs and laptops, as well as to the supply of integrated circuit devices
- Plastic packaging tax as of January 1, 2022
- VAT Group – Failure to timely exercise the option for the inclusion of a new entity
- VAT rate of 10% for activities in connection with the construction of railway lines
- Verification of the ancillary relationship between a series of services with respect to the main transaction concerning the sale of real estate units
- Merger by incorporation between companies belonging to the VAT Group – Effects on separation of activities
- Importation – VAT deduction paid at customs
- VAT treatment of contributions paid to support petitions
- Asset Management Companies – collective investment undertakings – VAT exemption
- What we know about changes in Italy per Jan 1, 2022 – Archiving Electronic documents
- Disbursement by the regions of economic support under economic support referred to in “Measure 2” of the Regional Rural Development Programs
- Application for VAT group: deadline of 30 September
- European Commission urges ITALY to transpose rules to improve the functioning of the current VAT system
- New VAT rules on e-invoicing of cross-border transactions and pre-populated VAT ledgers and returns
- Guidance re passing on and reversal of costs within a network of businesses
- Guidelines for online filing of VAT returns
- Increase to 30KEUR of Threshold for Small Traders as from 1 July 2021
- State Tax Service Clarifies Calculation of VAT Registration Threshold for a Commission Agent
- In what ways can the application for a VAT refund be submitted?
- Taxation of electronic services in the Republic of Moldova
- Delivery of parcels consisting of nature and construction part of one taxed performance (delivery of building site)
- For parking at the festival, the standard VAT rate applies
- From now on, the right to deduct VAT catering expenses when costs are passed on
- The single entry in current account does not lead to payment of invoices for VAT purposes
- Balance sheet item VAT rightly leads to additional VAT assessment
- Register before October 1, 2021 for the EU VAT e-commerce scheme
- Prevention of cumulative deduction limitation VAT catering expenditure
- Secondment of teachers can benefit from cost sharing exemption
- VAT fraud via three car companies
- Information from supplementation obligation no proof of finable offenses
- No VAT education exemption for seconded shareholder
- Brexit and VAT
- VAT treatment of Advance Therapy Medicinal Products
- Withdrawal VAT on construction and sale of homes in-house, proportional deduction (insignificance rule)
- Questions about discretionary determined income and VAT on the basis of alleged income reduction as a result of common interests
- Right of deduction upon entry into joint registration
- On Oct 1, 2021, the Sejm adopted a law implementing an e-invoice in Poland
- Polish VAT simplifications
- KAS and CBŚP detained other members of the VAT fraud group
- KAS detected VAT crimes in a recruitment agency
- Limiting the VAT settlement with a three-month deadline is inconsistent with the provisions of the VAT Directive
- VAT aspects of Poland’s proposed tax reform discussed: VAT grouping, Taxation of financial transactions, Quick VAT refunds for non-cash taxpayers
- Packaging and fee on single-use plastic products; waste management obligations
- Russian government includes 5 regions in the VAT free experiment for foreign citizens and extends experiment until end of 2022
- Russia refines application of VAT reverse charge mechanism
- Exchange of server certificate on the BETA eDavki portal, 24 September 2021
- Open consultation on procedure for release of goods for free circulation from VAT exempt supply of goods to another Member State, no. 3/2020
- Board positions can only be held by a physical person, only be taxed as employment income (outside scope of VAT)
- Assignments according to care agreement with a region (patient was the customer)
- Swedish Tax Agency is currently reviewing the VAT rate on digital teaching materials
- UPDATE: Elimination of Swiss import customs duties on industrial goods enters into force on January 1, 2022
- VAT on mail-order sales made through the internet and electronic platforms
- VAT and Withholding discount ended Sept 30, 2021
- Turkey Decreases VAT Rate for Delivery of Used Mobile Phones
- The person is subject to mandatory registration as a VAT payer in the case of supply of confiscated property
- The VAT taxation of digital services in Ukraine
- Guarantee payments: under what conditions is their amount not subject to VAT?
- Are transactions on free transfer of goods and services purchased from non-taxpayers subject to VAT?
- The procedure for VAT taxation of the supply of goods to the duty-free shop
- How to charge VAT to a commission agent?
- Factoring transactions: when they are not subject to VAT?
- HMRC Guidance: Submit your One Stop Shop VAT Return
- VAT online: service availability and issues
- HMRC Collection The UK’s trade agreements
- UK Government issues further advice on impending plastic tax
- HMRC Guidance: Tell HMRC you’re registered for the VAT Import One Stop Shop in the EU
- HMRC Guidance: Pay the VAT due on your One Stop Shop VAT Return
- Impact of Making Tax Digital for VAT: new research
- Online VAT return facility to be removed for 800 businesses
- Zero rating of seeds and plants
- Reform Of VAT Late Filing And Late Payment Penalties
- Guernsey Policy & Resources Committee Highlights Need for GST
- Bulgarian ERP.BG unveils UK VAT management module
- Clarification On Postponed VAT Accounting Statements
- HMRC Guidance: Registering groups, divisions and joint ventures for VAT
- Buying Goods From Abroad This Christmas – VAT For Consumers
- HMRC Policy paper: Penalties for late submission
- HMRC Guidance: Operating a Freeport customs site
- Official Statistics Scottish VAT Assignment – Experimental Statistics
- HMRC Publish the Tax Gap Statistics for 2019/2020, estimated at £35 billion, VAT gap reducing
- HMRC: Policy paper Penalties for late payment and interest harmonisation
- HMRC Guidance: Register for VAT by post
- Brexit- VAT And Customs Duties- Meeting Your Compliance Obligations
- Scottish VAT Assignment – Experimental Statistics
- Press release: Businesses get more time to prepare for digital tax changes (No impact for VAT reporting)
- FTT did not consider whole picture in VAT strikeout
- HMRC Guidance: Understanding your monthly postponed import VAT statements
- Further delay to elements of the Border Operating Model
- VAT Update – September 2021: Making Tax Digital extension, Import VAT accounting issues, HMRC processing times, Is there a business for VAT purposes?
MIDDLE EAST
- Bahrain’s VAT rise ‘could generate 2% of GDP in revenue’
- Bahrain to Increase VAT Rate to 10% from 2022
- Expected Transitional Provisions (effect of change -VAT 5% to 10%)
- Bahrain VAT Hike to Come into Effect From January: Cabinet
- It’s official, Bahrain doubles VAT rate from 5 to 10% as of Jan 1, 2022
- Bahrain could double VAT to 10%
- FAQs on conciliation used to resolve VAT evasion cases
- Federal Tax Authority launches services to ease VAT refund for UAE nationals building new residences
