Europe
- European VAT Law – Overview of the European Union VAT Directives, Implementing regulation, Council decisions
- ECJ Cases – Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
- EU VAT Reforms – An ambitious agenda, between success stories and standstills
World
- Laws – VAT Laws Around the World
- VAT Rates – Global VAT/GST rate overview
- Knowledge – The main reference databases on VAT/GST/Sales & Use Tax
Developments
- Global developments (as of 2022)
- Digitalisation – Future e-invoicing, e-filing, real time reporting, SAF-T
- VAT Rate changes (upcoming)
Check also the previous articles on ”Looking back @2021”
- Brexit
- E-Commerce VAT Directive launched in the EU per July 1, 2021
- Next to the EU, 14 countries implemented VAT on E-Commerce, another 7 will implement in 2022
- Saudi-Arabia is the first country in the Middle East launching E-Invoicing, UAE may follow
- The concept of Fixed Establishments remains a major risk, and even why?
- Intrastat: Major updates applicable as of Jan 1, 2022
- Implementation/changes E-Invoicing & Real Time Reporting during 2021
- ECJ cases decided in 2021 on ”Taxable Amount”
- 49 ECJ VAT Cases decided (incl. orders) in 2021
- Split Payments
- Poland and France to introduce optional taxation of Financial Services – Exemption may not longer be applied
- Activities of the VAT Expert Group
- ECJ cases decided in 2021 on ”Exemptions”
- Pre-Filled VAT returns
- SAF-T (or equivalent) regulations, some more countries will implement
- Environmental Tax – Will Plastic Tax stop pollution?
- VAT Grouping, a tool to avoid VAT leakage, optimize VAT receivables and simplify processes
- EU VAT Committee met twice and a proposal to transform it into comitology committee was discussed
- ECJ cases decided in 2021 on ”Right to deduct VAT/Refund of VAT”
- Global VAT rate changes, continuous monitoring needed
- Global overview of future e-invoicing, e-filing, real time reporting, SAF-T – Will the Big Bang in Europe start as of 2022?
- What happened in the Middle East?
- Temporary reduction of VAT on Electricity and VAT incentives for Electric Cars
- ECJ cases decided in 2021 on ”Taxable Persons & Related Cases”
- Cryptocurrencies – Will VAT take part of the gain?
- Top 10 ECJ Cases decided in 2021 – Which is your favourite?
- QR codes on invoices/cash receipts …. what has globally been implemented?
- 2021 says farewell, these changes are welcomed (?) in 2022
- Most visited newsitems of 2021 – This is YOUR Top 25