Technology is hot! Every government, company and advisor are looking at automating processing, reporting and auditing of transactions and VAT Returns. I understand that.
But when I think of technology, my first thought is of robots. And when I think of robots, I think about transformers. And transformers remind me of me and my brother watching cartoons on Saturday. And these memories brought back the phrase: what do you want to do when you grow up?
I wanted to become an astronaut. Or a fantasy novel writer. And look at me now: a VAT specialist and editor for VATupdate.com. Things don’t always go as you planned… Or perhaps just a little, as writing for VATupdate sometimes feels like I’m in space, writing weird stories…
We have plenty of news again this week. Updates on VAT rates, news on e-invoicing, fiscalization in various countries, and lots of ECJ case-law (mainly flashbacks).
Some highlights from this week:
To go to the specific region of your interest, follow the link below.
We’re looking forward seeing you again next week.
WORLD
- Global overview of future e-invoicing, e-filing, real time reporting, SAF-T – upcoming changes (status Oct 25, 2021)
- US reaches deal on digital services tax, agrees to drop tariffs
- Gig & sharing economies: millions of new entrepreneurs; billions in lost VAT
- How to get VAT right in gig & sharing economies
- Global Recent developments – E-Invoicing, Real Time Reporting, SAF-T
- Why e-invoicing adoption still poses a challenge for global companies
- Sovos VAT Trends: Toward Continuous Transaction Controls, 12th Edition
- Global Recent developments – E-Invoicing, Real Time Reporting, SAF-T
- Frequently asked questions about Cross Border VAT reclaim
- Climate change and net zero – How carbon pricing is gaining traction as the most efficient way to reduce emissions
- SAP S/4HANA 2021 – E-invoicing and statutory reporting made easy with SAP Document and Reporting Compliance
- Real estate and VAT
- VAT Digitalization – The Evolution of VAT Returns
- Artificial Intelligence, Machine Learning and Big Data in Finance
- Webinar Global VAT Compliance – OSS & IOSS Webinar – The practical implications of the new EU VAT rules (Oct 28)
- Sovos webinar: Are you ready for the Saudi Arabia e-invoicing mandate? (Oct 28, 2021)
- Sovos Webinar: Events are back: Tick VAT off your checklist (Oct 26, 2021)
EUROPE
- Agenda of the ECJ VAT cases – Only 2 judgments before November 18, 2021
- Flashback on ECJ Cases C-11/15 (Český rozhlas) – Public broadcasting activities by Czech Radio outside scope of VAT
- Flashback on ECJ Cases – C-197/12 (Commission v France) – Conditions for the exemption of navigation on the high seas
- ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Decision – No VAT exemption for Swimming lessons
- Flashback on ECJ Cases – C-616/15 (Commission v Germany) – No umbrella exemption to independent groups of persons whose members only practice…
- ECJ C-396/20 (CHEP Equipment Pooling) – Decision – Hungary can not reject Refund of VAT if it has not asked further info before rejection
- Flashback on ECJ Cases – C-108/11 (Commission v Ireland) – No reduced VAT rate for greyhounds and horses not normally intended for the…
- Flashback on ECJ Cases – C-381/09 (Gennaro Curia) – Activity of providing usury loans falls within the scope of the Sixth Directive
- Flashback on ECJ Cases C-244/08 (Commission vs. Italy)- Permanent Establsihment allowed to deduct VAT
- Flashback on ECJ Cases – C-549/16 (Palais Kaiserkron) – Commercial leases can be subject to VAT and a proportional registration fee
- Flashback on ECJ Cases – C-250/11 (Lietuvos geležinkeliai) – Exemption for the definitive importation of certain goods does not apply to locomotives
- Flashback on ECJ Cases – C-36/16 (Posnania Investment) – No supply of goods if transfer of real estate to the state or a local authority for payment of a tax debt
- ECJ – C-80/20 (Wilo Salmson France) – Decision – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
- Roadtrip through ECJ Cases – Focus on Exemption on Importation (Art. 143)
- E: input VAT recovery on home office – ECJ
- Giveaway: VAT Codex (Belgian + EU legislation)
- Deduction denial? No problem, we can rectify. It is not that easy (case C-80/20)
- EU VAT Reforms – An ambitious agenda, between success stories and standstills
- EU VAT registration thresholds 2021
- European Commission is preparing further major changes to VAT
- EU financial and insurance services VAT review: Results of public consultation
- Main facts about the One-Stop Shop (OSS) scheme – Get your FREE OSS Guide
- EU Transaction Network Analysis (TNA) fights VAT fraud
- Do you make a difference between E-invoicing and fiscalization?
- Sovos Guide: Understanding VAT Obligations – European Events
- European Commission work programme 2022: Revision of the Union customs legislation
- Ecommerce Europe discussed IOSS success story during the VAT Roundtable
- Deemed supplies by marketplaces facilitating online supplies of goods (presentation Madrid VAT Forum)
- Agenda European Commission – VAT in the digital age: Revision of the VAT Directive and of the Council Regulation on VAT administrative cooperation
- EU 2022 definitive VAT system in trouble?
- Guidance to domestic reverse charge VAT rules in the EU
- If the choice to allocate to business is not made in time, the tax authorities may refuse to deduct VAT
- Protocol on Ireland/Northern Ireland: European Commission proposes bespoke arrangements to benefit Northern Ireland
- The impact of a new customs and regulatory border with the EU for UK companies trading goods
- Intrastat: Transaction codes will change to 2 digits as of 2022
- Walloon region will make e-invoicing the preferred method for B2G transactions in 2022
- Draft bill – Liability for tax liabilities company directors expanded
- Waiver of VAT on certain electricity and gas supplies
- Guidance of the General Financial Directorate on New Rules for Travel Agents
- Minister of Finance decided: Zero VAT on electricity and gas during November and December
- Update: Zero VAT on electricity and gas during November and December – Published
- Further Extension of the VAT exemption on Respirator Supplies till Dec 31, 2021
- Minister of Finance decided: Zero VAT on electricity and gas during November and December
- E-commerce VAT Act amendment came into force on 1 October 2021
- Ministry of Finance wants a zero VAT rate on electricity and gas
- If it’s your right to deduct input VAT, then it’s your burden to prove it
- Fiscalization in France
- France has announced a mandatory E-invoicing start date
- What is the procedure for challenging a decision to refuse a VAT Refund Claim?
- Repurchase sales and VAT
- France to loosen financial services option for VAT changes
- UK, France, Spain, Italy, Austria to repeal Digital Services Tax
- S. must commit to dropping tariffs in response to french commitment to drop Digital Services Tax
- German guidance for VAT refunds to UK tourists
- Fiscalization in Germany
- The OSS registration and its stumbling blocks: Indication of foreign warehouses mandatory for successful transmission of the OSS declaration
- Update on the VAT treatment of recharging electric vehicles (e-charging)
- OSS declaration via BZSt failed: information in the declaration not plausible
- myDATA: sales invoice reporting goes ahead; purchase reporting delayed to Jan 2022
- Budget 2022: Reduced VAT rate for agricultural goods, industrial food and provision of services by gyms and dance institutions
- Several technical provisions in relation to VAT grouping
- VAT refunds no longer available on cancellation deposits and charges retained by a supplier
- Irish Revenue Updates Filing Guidelines for DAC6
- UK, France, Spain, Italy, Austria to repeal Digital Services Tax
- Italy delays contested new sugar and plastic taxes until 2023
- The Government Has Transposed The Rules Establishing The Scope Of The E-Commerce VAT Package
- Procedure for registration in One-Stop Shop System
- Lithuania Adopts Action Plan to Reduce Shadow Economy and VAT Gap
- Lithuania Proposes To Reduce VAT for Thermal Energy to 5% until 1 May 2022
- Additional assessment for VAT not reduced by turnover tax for bankrupt customer
- VAT rightly levied because there is no longer any business activities
- Dutch tax authorities warn taxpayers to timely switch to the new VAT filing platform
- 21% VAT for software that analyzes the data of an AED device
- Parking after hotel stay subject to standard 21% VAT rate
- General statistical data provide presumption of evidence
- eVAT returns following OECD standard launch 2022
- Norway demands digital platform home sharing income data
- Norwegian Ministry of Finance considers VAT on non-life insurance
- Modzelewski: VAT groups will be an aggressive tax scheme
- Tax office claims that the VAT Act is not a tax law
- WSA: Ready-to-take meals with 5% VAT
- New rules for issuing invoices as of Nov 1, 2021
- Buyer does not have to correct the declaration when he receives the invoice after three months
- Cross-Border Rulings VAT program will solve cross-border problems with VAT
- Poland’s e-invoicing system KSeF comes into force from January 1, 2022
- Poland passes legislation to implement e-invoicing by 2023
- Poland allows financial institutions to apply VAT to financial services per January 2022
- Modzelewski: VAT groups will be an aggressive tax scheme
- JPK V7M/K – the Polish version of SAF-T – faces January 2022 updates
- 2022 State Budget Proposal – key measures for VAT registers in Portugal
- Export and Import declarations can now be consulted in the PT Tax Portal
- Draft Budget 2022: Deferall on the implementation of the ATCUD code till 2023
- Amendment to the Periodic VAT Declaration, Annex R and Respective Filling Instructions
- Sweden consults on live VAT reporting and e-invoicing 2023
- VAT registration decision may be important for being considered a taxable person
- Long-awaited decision from HFD on VAT and customs in the event of non-compliance with import
- Export of goods: how are transactions taxed at zero rate reflected in the VAT return?
- Write-off of spoiled goods and materials: are there any VAT consequences?
- Data from the register of VAT payers can be viewed in the Electronic Cabinet
- Advertising free distribution of goods: whether to charge VAT?
- How to store PN and RK in electronic form?
- How to determine the amount of VAT-taxed transactions of a tour operator or travel agent for mandatory registration?
- Import of medical equipment under a financial leasing agreement with a non-resident: what about VAT
- Return of property to a non-resident under a financial leasing agreement: what about VAT?
- Which transactions for the supply of goods / services are considered taxable transactions for the purposes of registration as a VAT payer?
- How can a conscientious business not be among the risky VAT payers?
- How to register as a VAT payer in Ukraine?
- Receipt of guarantee payments: under what conditions there are no VAT consequences?
- Protocol on Ireland/Northern Ireland: European Commission proposes bespoke arrangements to benefit Northern Ireland
- The impact of a new customs and regulatory border with the EU for UK companies trading goods
- UK, France, Spain, Italy, Austria to repeal Digital Services Tax
- VAT cut on energy bills would be “a welcome relief for the public”
- Plastic packaging tax: is your business ready for April 2022?
- HMRC Collection: UK-New Zealand Free Trade Agreement
- Ask the export support team a question on ”Exportation” … answer within max. 3 days
- HMRC Policy paper: Northern Ireland protocol – next steps
- HMRC Guidance: Barristers and advocates (VAT Notice 700/44)
- HMRC Policy paper: The Free Zones (Customs, Excise and VAT) Regulations 2021
- HMRC Guidance: Partial exemption (VAT Notice 706)
- HMRC Guidance: Check how to pay duties and VAT on imports
- HMRC Guidance: Pay the VAT due on your One Stop Shop VAT Return
- Changes to Intrastat from 1 January 2022 – Intrastat threshold notification and new requirements for dispatches
- HMRC Guidance: Agent Update – issue 89
- Introduction of Plastic Packaging Tax from April 2022
- I GmbH: limiting exemption for private hospitals breached fiscal neutrality – AGO
- Ampleaward: sales between EU bonded warehouses and the fallback provisions – CA
- Booze Direct: damages claim for revoking duty registration – HC
- DIY housebuilders can make more than one claim – The Ellis case
- Will the UK budget include an e-commerce sales tax?
- HMRC Guidance: Processing or storing identical goods to replace Freeport customs special procedure goods
- HMRC Guidance: Civil penalties for contraventions of customs law (Customs Notice 301)
- Full customs controls will be introduced as planned on 1 January 2022
- UK considers cut on domestic energy reduced VAT rate from 5% to 0%
- Rishi Sunak considers a 5% reduction in VAT on household energy prices
- Statutory guidance Notices under The Customs Transit Procedures (EU Exit) Regulations 2018
AFRICA
- New Egyptian digitalized customs procedure from 1 October: ACI Cargo Pre-Registration System
- Full Egyptian B2B invoicing by April 2023
- VAT Form 002A for enrolment and tracking of branch offices of major VAT payers
- Federal Government Issues VAT (Modification) Order, 2021
- VAT non-resident digital services Jan 2022; Jan 2024 for goods
- List of VAT exemption for goods and services extended in Nigeria
AMERICAS
- E-Invoicing in Argentina: eFactura
- Argentina scraps 5% service export customs tax from 1 January 2022
- Manitoba applies HST on streaming media and house sharing services
- Manitoba Proposes Sales Tax on Online Sellers Outside Province and Tax Relief
- VAT rates in Chile
- Chile DTE e-invoice – Global pioneer in electronic invoicing now being copied around the world
- Guatemala to adopt Brazilian and Chilean platform for non-resident digital service providers
- VAT rates in Guatemala
- VAT rates in Paraguay
- Paraguay applies withholding VAT on foreign electronic B2B and B2C services
- E-invoice Marangatú rolls out 2022 – SIFEN
- S. must commit to dropping tariffs in response to french commitment to drop Digital Services Tax
- New Mexico: Adopted Rules Address Gross Receipts Taxation of Marketplaces and Services Performed
- Illinois: Proposed Rules Include Marketplace Facilitator Obligations for Food Delivery Services
- Application of sales tax on candy (and food in general)
- Proposed federal bills would reinstate, expand and increase superfund excise taxes as soon as January 1, 2022
- Alaska: Corporation Penalized for Failing to File Amended Return Electronically
- Federal B2B electronic invoicing pilot launched in 2nd half of 2021
- B&H Photo Prevails In NY Sales Tax Dispute
- No automatic entrepreneurship turnover tax due to entrepreneurship Participation Act
- VAT rates in Venezuela
ASIA-PACIFIC
- ATO guidance on preparing for GST assurance reviews
- Australian Tax Office offers help with GST assurance reviews
- Karnataka High Court directs GST Authority to permit Filing of TRAN-1 either Electronically or Manually within 30 days
- Government planning to impose 10-28% GST on online games & e-sports
- Refund claims of GST by “special economic zone” unit
- IT system reforms in GST: GoM agrees to tackle fake invoicing menace
- GST: How to avail ITC if your Supplier has not uploaded Invoices?
- Only Goods Supplier can seek GST Advance Ruling, not the Recipient: AAR
- No service tax for transmission of electricity to governement
- GST exigible on EPF, ESI, Salary, or Wages reimbursed by Hospital: AAR
- GST rate hike on soft drinks in India
- Updated GST regulations: Amended definitions for GST input tax claims to alleviate Covid-19 related medical expenses
- How to view and download Form GSTR-2B?
- GST on amount received by Arbitration for works executed in pre-GST period
- Potential relaxation of GST rules for re-export of leased aircraft
- GST Authority needs to communicate reasons for blocking input tax credit
- Govt may consider single GST rate for online gaming
- Form GSTR-2B available in GST Portal till Afternoon of 14th of every month: GSTN
- GSTN issues Advisory on availability of ITC for FY 2020-21
- A2ZTaxCorp’s Weekly GST Communique dated October 18, 2021
- India GST extension to taxi, ride sharing and food delivery Jan 2022
- GST rates in India
- India GST extension to taxi, ride sharing and food delivery via E-Commerce operators (Jan 2022)
- Concept Of Composite And Mixed Supply Under Goods And Services Tax
- Indonesia 70+ foreign digital service providers registered for VAT
- Indonesian lawmakers approve two-stage VAT rate hike
- GST guidance: Non-profit body claiming input tax deductions
- GST guidance: Eligibility to input tax deductions in New Zealand by overseas company selling airline tickets
- New Zealand extends GST returns for COVID-19
- E-invoicing System EIS full launch 1 July 2022
- Philippines VAT on digital services non-resident providers
- Philippines VAT on digital services non-resident providers
- Singapore GST guidance: Importing of Goods
- Singapore GST guidance: Energy
- Singapore GST guidance: various topics
- Singapore GST guidance: Completing GST returns
- Singapore GST guidance: Providing International Services
- COVID-19: 30% VAT reduction for hard-hit sectors
- Approved – VAT reduced by 30 percent between Nov 1 – Dec 31, 2021
MIDDLE EAST
- Oman Publishes Guidance on Procedures for Applying VAT in Special Economic Zones
- VAT guidance about “special zones” in Oman
- New VAT guide regarding Special Economic Zones
- KSA change in “Date of supply in specific circumstance”
- E-invoicing In The Kingdom Of Saudi Arabia (KSA)
- Proposed Amendments to Saudi Arabia’s VAT Implementation Regulations (VATIR): What is Changing?
- Saudi Arabia e-invoices (FATOORAH) 4 December 2021
- Phased Electronic invoices in two phases: Introduction (Dec 2021) and Integration (Jan 2023)
- Amendment Designated Zone Regime
- Dubai CommerCity Classified as Designated Zone for VAT purposes
- UAE’s sole establishments and family business owners have a VAT status to tackle
- VAT Refund for EXPO 2020
