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What kept you awake in Jan 2022? Top most visited newsitems on www.vatupdate.com

  1. EU VAT Directive 2006/112/EC: Quick reference material for each section and article, ”Shall vs. May”-articles
  2. QR Code in Base64 encoding for KSA E-Invoicing
  3. Tax Authorities Update Guidelines on VAT Treatment of Operations between Head Office and Branches
  4. EU VAT Committee on VAT rules applicable to transactions related to the recharging of electric vehicles
  5. 6 Months iOSS – Where do we stand? Experience of a VAT Intermediary
  6. ECJ C-156/20 (Zipvit Limited) – Judgment – Deduction of input tax is not possible without possession of an invoice stating the VAT
  7. ECJ C-90/20 (Apcoa Parking) – Judgment – VAT due on controlling fees for violation of private parking regulations are subject to VAT
  8. EU VAT Directive 2006/112/EU applicable as of July 1, 2021 (after implmentation E-Commerce Council Directives)
  9. 5 Major Indirect Tax Developments in the UK
  10. France B2B E-Invoicing: Authorities issued ”External Specifications”


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