It’s November already. So much to do, so little time. With the ‘spooky month’ behind us, it’s straight to Christmas and the end of the year. If there’s any PE-points your still missing, make sure you follow that training. And don’t wait with any VAT plans until it’s too late.
Anyway, here’s the overview of this week’s highlights.
To go to the specific region of your interest, follow the link below.
- Global VAT Rate Developments annouced in Oct 2021 – tons of action …
- UN Launches Handbook on Carbon Taxation
We’re looking forward seeing you again next week.
WORLD
- What is Real Time Reporting?
- Global VAT Rate Developments annouced in Oct 2021 – tons of action …
- Ensure VAT Compliance Within Global Supply Chains
- Is E-Invoicing a digital tax priority?
- eDelivery: how to certify the delivery of your electronic documents
- UN Launches Handbook on Carbon Taxation
- Ryan and Alteryx Enter Partnership to Enhance Tax Function Automation
- OECD: Review of carbon pricing and carbon taxes in G20 economies
- VAT Calculator tax engine
- Top 5 challenges of managing VAT in SAP – and what you can do about them
- Co-opting gig & sharing platforms as tax collectors
- Webinar: Selling to Consumers in the European Union (Nov 10, 2021 10:00 AM in Central Time (US and Canada))
- SNI Webinar: Get a head start on KSA’s e-Invoicing Mandate (Nov 3, 2021)
AFRICA
- Egypt is getting a digital VAT drawback system (VAT refunds for tourists)
- Egypt introduces electronic VAT refunds to foreigners
- Malawi imposes VAT on banking transactions, but questions persist
- Govt introduces VAT on banking services from 1 November 2021
- Carbon tax licence renewal applications due before 30 November 2021
- South Africa issues binding rulings about input tax deduction on the acquisition of second-hand fixed property
AMERICAS
- Manitoba: certain online platform operators subject to retail sales tax (RST) as of 1 December 2021
- Extension of sales tax rebate for certain machinery and equipment (British Columbia)
- VAT rates in Costa Rica
- Costa Rica’s Economic Affairs Commission of the Legislative Assembly approves reform of General Customs Law
- Increases of taxes on packaged non-alcoholic beverages and ‘toilet’ soap
- Customers in Trinidad and Tobago not confident of lower prices with VAT cuts
- Complete list of VAT-free food items from Monday
- Five European nations, US agree transitional approach to DSTs as regards Pillar One
- Texas: Mobile Restaurant Ordering and Payment Platform Provider Deemed a Marketplace Provider
- Ohia: Proposed law would end sales tax on guns, ammunition and knives
- The True Cost of Managing Sales Tax Manually
ASIA-PACIFIC
- Rules and procedures set forth to implement VAT on foreign e-commerce activities
- Cambodia VAT on foreign goods & digital services from 8 September 2021
- GST Evasion: Punjab & Haryana High Court grants Bail to person accused of fraudulently availing ITC without any Invoice
- How to View Electronic Liability Register in GST Portal: All you Need to Know
- GST: Issues & confusion in classification of automobile parts & accessories
- Top 10 Issues Faced by Professionals & Taxpayer in GST since 2017
- CBIC increased GST rate on permanent transfer of Intellectual Property right in respect of goods
- Indian tax authorities may be preparing to enforce GST and EL compliance on payments to US universities for online courses
- Permanent Transfer of IPRs attracts 18% GST: CBIC
- Law permits Rectification of Errors, Omissions only at Initial stages of Forms GSTR-1, GSTR-3 in a specified manner: Supreme Court
- Journey of GST on Renewable Energy Devices
- Ice-cream parlours facing a meltdown over 18% GST levy
- AAR says no GST exemption for tourist vehicles carrying Covid patients
- ITC can’t be claimed on Indirect Expenses like Rent, Commission, Professional Fees, Telephone incurred for Purpose of Business: AAR
- 18% GST payable on Children Scooter, Activity Ride-on, Smart Tricycle, and Kick Scooter: AAR
- How to Modify e-Way Bill?
- Patna High Court quashes Summary of order in Form GST DRC-07 for violating Principles of Natural Justice
- ITC can’t be claimed on GST paid on Inputs Services procured to implement Promotional Scheme under ‘Buy n Fly’: AAR
- A2ZTaxCorp’s Weekly GST Communique dated October 25, 2021
- Latest GST Portal Weekly News, Information, Circular, Notifications & Announcements [Period 18/10/21 to 24/10/21]
- Changes made to service tax treatment of certain directors’ fees and allowances
- Malaysia Budget 2022 Highlights
- SST exemption for new vehicles has again been extended through to June 30, 2022
- SUPP: SST of 6% hopefully to be replaced with GST of 2%
- Possible reintroduction of GST negative for telcos
- Philippines Establishing Dedicated Unit to Track Online Sales and Determine How to Best Tax Such Transactions
- Philippines prepare to tax digital transactions
- BIR urged to ‘catch up’ with peers on digital tax as e-commerce, influencers grow
- Philippines VAT and BIR – A Complete Guide for Businesses
- Department of Energy studying suspension of 12% VAT on petroleum products
- Exemption of certain raw materials from Customs Duties
- Uzbekistan Exempts Imports of Certain Foods from VAT
- Uzbekistan Introduces VAT and Excise Duty Incentives for Gas Supplies
- Vietnam releases a Circular on digital tax
- Vietnam Issues New VAT Rate for Imported Medical Equipment
- Vietnam VAT relief for tourism and hospitality sectors
EUROPE
- Austrian cases on management of special investment funds before the CJEU
- Flashback on ECJ Cases – C-543/14 (Ordre des barreaux francophones and germanophone and Others) – Services supplied by lawyers for clients who qualify…
- Flashback on ECJ Cases – C-335/14 (Les Jardins de Jouvence) – Charitable nature of services provided by a serviced residence are VAT exempted
- ECJ VAT Cases – Developments in October 2021
- 700 experts joined our Linkedin Group on ECJ VAT Cases … and you?
- Roadtrip through ECJ Cases – Focus on ”Exemption related to welfare and social security work” (Art. 132(1)(g))
- Agenda of the ECJ VAT cases – 4 judgments in November 2021
- ECJ VAT Cases decided in October 2021 – What is your favourite?
- ECJ: Swimming lessons not exempt from VAT
- ECJ denies VAT exemption for swimming lessons
- CJEU indicates more expansive application of use and enjoyment principles
- ECJ C-717/19 – Optional discount to health insurer leads to VAT refund
- ECJ: VAT is refundable if an invoice is issued late
- ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied
- Flashback on ECJ Cases – C-263/15 (Lajvér) – Operation of agricultural engineering works is an economic activity
- Hungary: CJEU judgement allows pharmaceutical companies to decrease VAT base by self-revision
- ECJ Refunds to health insurers are discounts for the VAT for pharmaceutical companies
- Flashback on ECJ Cases – C-37/16 (SAWP) – Authors/artists do not provide a service for producers and importers of reproduction rights
- Flashback on ECJ Cases C-209/14 (NLB Leasing) – Acquisition of capital goods. Transfer of property on the expiry of lease agreement. Taxable amount.
- Roadtrip through ECJ Cases – Focus on ”Exemption of children’s or young people’s education, school or university education, vocational training or retraining”…
- EU guidance: What is VAT?
- VAT for one-off service is not due per installment
- Combined Nomenclature for 2022
- European Union: Discover the Indirect Tax Developments/Law Changes applicable as of 2022
- Defining the gig and sharing economies for VAT
- Guides to OSS & IOSS
- EU Customs Tariff 2022 has been released
- Analysis of different EU intra-Community transaction based reporting scenarios
- Customs control equipment instrument – Information session for equipment manufacturers
- Analysis of different EU intra-Community transaction based reporting scenarios
- Will EU succeed in making VAT compliance easier for businesses?
- Self-billing: What is it? Why use it? And which industries is it most suited to?
- Update on the VAT treatment of charging electric vehicles (e-charging)
- Changes in the Intrastat report with effect from 1.1.2022
- European Commission issued 2021 version of ”Compendium of Customs Valuation texts”
- EU DAC 7 marketplaces’ seller transaction reporting Jan 2023
- Roadtrip through ECJ Cases – Focus on Taxable transactions – Supply of Goods” (Art. 14)
- Main facts about the Import One-Stop Shop (IOSS) scheme – GVC’s free guide to IOSS
- The necessary neutrality of VAT
- Towards one EU VAT Registration
- Austrian cases on management of special investment funds before the CJEU
- Five European nations, US agree transitional approach to DSTs as regards Pillar One
- Recent VAT Developments in Belgium – An overview
- No 15-year revision period for conversion works
- Circular 2021/C/88: Extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels
- Circular 2021/C/92: IC transfer of materials by a contractor carrying out work on immovable property and using the OSS scheme
- Circular 2021/C/96 on the VAT exemption for transport services directly related to an export of goods
- Draft bill for VAT changes: Mixed use of goods and services to be based in actual use
- VAT pardon on gas and electricity in the Czech Republic
- E-commerce VAT Act amendment came into force on 1 October 2021
- Five European nations, US agree transitional approach to DSTs as regards Pillar One
- Access fee to bowling alleys: 20% VAT
- German court decisions about reduced VAT rate for music events
- VAT measures related to the July 2021 flood disaster; Extension until December 31, 2021
- Qualified electronic signature and electronic data interchange (EDI); Adaptation of the VAT decree (UStAE) to the Trust Services Act (VDG) and the repeal of the…
- VAT assessment of the publisher’s share
- VAT treatment of the publisher’s share – Federal Ministry of Finance’s letter of 14 October 2021
- VAT free donation of products related to the flood relief has been extended to 31.12.2021
- OSS declaration deadlines: Submission of OSS declarations late due to BZSt error – What to do?
- Error in OSS notification via BZSt: Background and ToDo’s
- Will the new German government implement E-Invoicing?
- Questionnaire for VAT registration of foreign entrepreneurs
- Finance Bill 2021 Including 2022 Budget Measures: DAC6 & DAC7
- eBrief on Review of the Charities VAT Compensation Scheme
- Irish guidance about the Charities VAT Compensation Scheme (maximum claim amount of €1 million has been introduced)
- Five European nations, US agree transitional approach to DSTs as regards Pillar One
- Italy VAT electronic cash register reporting changes from 2022
- Council of Ministers approves the postponement of the plastic and the sugar tax are postponed to 2023
- VAT treatment of educational and didactic services provided by non-residents
- VAT rate for bakery products – “bases for pincers”
- Government approves 2022 Budget document and proposes postponement of Italy’s Sugar Tax and Plastic Tax to 2023
- Pre-filled VAT registers, validation by 31 October 2021: optional or mandatory?
- Split payment, lists ready for 2022
- VAT supplement form is not proof of a tax offense committed, consequences for practice unclear
- Fiscal Administrative Law Decree (Besluit Fiscaal Bestuursrecht) updated
- Court of Appeal rejects VAT recovery right of PE funds in liquidity events
- Netherlands taxpayers need to prepare for new VAT portal as of 2022
- The Netherlands is the world’s leader in EV adoption thanks to its taxation policies and charging infrastructure
- Log in DAC6 data portal soon via eRecognition (”eHerkenning”)
- No VAT deduction granted on the basis of incorrect statements made by the Tax and Customs Administration
- No insight into administration and doubt about invoice authenticity: no VAT deduction
- Monthly, quarterly or annual VAT reporting?
- A quarter of starting and small entrepreneurs sometimes forget VAT returns
- VAT treatment of subsidies in connection with canteen operations at construction camps
- Issuance of invoice when emptying sludge
- Ruling: costs of preparing the plot
- Norway VAT exemption drives electric vehicle boom
- Poland – Mandatory Electronic Invoicing As Of 2023
- Ministry of Finance has announced that Poland has joined the EU CBR (Cross-Border Rulings) pilot program
- The Senate slightly improves the provisions on the National System of e-Invoices
- Tax office demands VAT on employee housing
- Poland implements e-invoicing from 2022
- Corrections of income invoices for previous months cannot be avoided
- Recent VAT Developments in Poland … Can you follow? (Part 3)
- Modifications in the split payment mechanism (SPM)
- Portugal Accounting SAF-T file mandatory January 2022
- Electronic invoices requirements in 2022
- Portuguese SAF-T mandatory for non-established businesses
- Portugal non-residents VAT invoice reporting requirements 2022
- Budget 2022: Proposed VAT changes
- Portugal proposes changes regarding VAT return deadlines/payments as well as invoice obligations for foreign businesses
- Portugal QR codes and ATCUD invoice ID Jan 2022
- Discount of 10% per liter fuel via IVAucher programme heavily criticized
- ANAF prepares the procedure for organizing and registering in the RO e-Invoice register
- Ministry of Finance discusses the procedure for using and operating the e-Invoice electronic invoicing system
- Romania SAF-T: Updated Guidance Released
- Romania SAF-T obligations
- Slovenian guidance about shopping online and issues with IOSS
- Slovenian authorities warn for disrupted operation of the eDavki system and G2G services and the Receptor Portal on 28 October 2021
- Five European nations, US agree transitional approach to DSTs as regards Pillar One
- Extension of the electronic invoicing obligation to operations carried out between B2B companies
- Clarification: New examples of chain transactions within the EU
- Guidance about the rules for platform companies from 1 July 2021
- Updated guidance for imported goods (IOSS, platforms, distance sales)
- Sales of goods through electronic interface to consumer
- No right to deduct VAT for the employer if the employee buys office equipment
- Correction: Sweden DOES NOT consult on live VAT reporting and e-invoicing 2023
- The state and the VAT provisions on reverse charge for the purchase of construction services per January 2022
- VAT treatment for services relating to aircraft operating international flights
- E-audit: when and for whom will the submission of a standard audit file (SAF-T) to the tax become mandatory?
- Five European nations, US agree transitional approach to DSTs as regards Pillar One
- UK updates Northern Ireland to EU distance selling – OSS
- Penalties for late VAT filings – points do not mean prizes
- HMRC Policy paper Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of importations of dental prostheses into the United Kingdom
- Reclaiming UK VAT by Overseas businesses
- VAT Place of Supply rules of services
- A VAT Did you know? Luxuries..
- Autumn Budget 2021 – VAT Comments
- Autumn Budget 2021 – Key Indirect Tax announcements
- Official Statistics Preliminary estimate of the VAT gap of 9.8BnGBP (tax year 2020 to 2021)
- HMRC Policy paper: Northern Ireland second-hand margin scheme interim arrangement
- HMRC Policy paper: Implementation of VAT rules in free zones
- HMRC Policy paper: Second-hand Motor Vehicle Export Refund Scheme
- HMRC Policy paper: VAT exemption for dental prostheses imports
- Care home: Input VAT blocked and output VAT due
- From 2022, movements between Great Britain (England, Scotland and Wales) and the EU no longer be covered by Intrastat
- Importing & Exporting – Will my UK business still need to submit an Intrastat return in 2022?
- Rishi Sunak’s Budget ‘won’t cut energy bill VAT’ in £60 a year blow to families
- VAT after Brexit – the good, the bad and the surprising
- K. Freeports—Will They Benefit Business?
MIDDLE EAST
- Saudi’s e-invoicing initiative Fatoorah to save over $100 billion annually
- Saudi Arabia will not reduce VAT any time soon, says Minister
- Guidance regarding VAT and e-commerce transactions
- Proposed Amendments to Saudi Arabia’s VAT Implementation Regulations (VATIR): What is Changing?
- VAT and government contracts; amendments are generally effective 1 November 2021
- Overview of the 27 VAT Public Clarifications issued by the Federal Tax Authorities
- FTA amends law to avoid double VAT taxation on supply of goods in designated zones
- VAT Public Clarification: Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services
- Revised VAT rules regarding “designated zones” and goods sold via electronic platforms
