Fixed establishment for VAT versus permanent establishment for CIT. Transfer pricing adjustments and VAT. VAT and ERP systems.
Did we get your attention yet? These seems to be some of the main topics for ‘VAT conferences’ in the past years. As well as for the ones that are organised this year. And probably next year.
It’s understandable that some topics are always on the agenda. What is a pity, is that these topics are discussed so often, and yet, there is so many circumstances, different situations, facts or interpretations possible, that there is never a definitive answer that fits all situations. Every VAT manager thus must still make his or her own decision on how to deal with those topics for their own situation.
Of course, finding a definitive answer is not easy. The EU Commission uses the input of committees and organisations, such as the VAT Expert Group and the Group on the Future of VAT, as well as associations of advisors and businesses. All of us would want to have clarity, but that’s so difficult to obtain.
The thing is, of course, that facts are always different. And those determine the VAT treatment. A government can make the rules, a professor can perfectly explain the rules, and advisors can interpret both. But in the end, it’s the VAT manager in the company, together with the tax inspector, who determines what is done. And if they don’t agree, it’s the judge who decides.
And all people involved go to VATupdate.com, for the latest VAT news from around the world!
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go to the specific region of your interest, follow the link below.
WORLD
- Job opportunities in Germany, Luxembourg and Poland
- Job opportunities in Germany, the Netherlands and United States
- Job opportunities in Germany, United Kingdom and United States
- Job opportunities in Belgium, Luxembourg, United Kingdom and United States
- Job opportunities in the Hungary, United Kingdom and United States
- E-Invoicing/Digital Reporting/SAF-T – What was in the news in March 2022?
- A taxing issue: Ten tax invoicing pitfalls that international businesses must avoid
- Don’t Takes Chances with Government Mandated E-invoicing
- VAT TV – Alfredo Espada, of AstraZeneca, talks tax tech
- The end of the tax return
- Be ready for the Major Global iTx developments per April 1, 2022
- SNI participates in the “Tax Digitalisation Online Symposium” (March 24)
- Whether VAT/GST registration in a country is sufficient to conclude existence of a PE?
WEBINARS / EVENTS
- Webinar Sovos: VAT Snapshot: Poland, Romania and Broader CTC Adoption (March 30)
- Sovos Webinar: E-invoicing and Digital Reporting Compliance: A Strategic Approach
- Less Grey webinar: iOSS quick fixes for the 150 euro threshold (Replay & Slide deck)
- Vertex – Breaking the Boundaries of Tax Exchange Europe 2022 – Tuesday 26 April | London
- SNI Webinar: What is next in Saudi Arabia? All important e-Invoicing requirements in KSA (March 30)
- Webinar – VAT in Norway for suppliers of medical equipment and pharmaceuticals on 6 April 2022
AFRICA
AMERICAS
- ALMT approves tax proposals that change ICMS rules in the state
- Brazil Reduces Import Tax on Capital Goods, IT and Telecommunications Goods, Basic Food Products, and Ethanol
- Brazilian Supreme Court Decides on ISS Levy Involving Advertising Materials
- Brazil Tax Agency Releases Updated Version of Electronic Bookkeeping Platform for ICMS, IPI
- Brazil States to Freeze Gasoline ICMS Tax for 3 More Months: UOL
- Government eliminates import tax on ethanol and food
- Saskatchewan businesses say new provincial sales tax adding to struggles
- Reminder of 31 March deadline, sales tax rebate for machinery and equipment (British Columbia)
- British Columbia Proposes New PST Rules For Online Marketplace Facilitators
- Canadian Imperial Bank Denied Top Court Appeal of Sales Tax Case
- Provincial sales tax measures in 2022 budget (Saskatchewan)
- US expected to revoke MFN status for Russian and Belarusian goods
- AmCham EU: The Transatlantic Economy Report 2022
- United States and UK reach tariff agreement on steel products under Section 232
- Press release UK and US resolve steel and aluminium tariffs issue
- Indirect Tax Considerations For US Businesses Trading With The UK
- New York: Fine Art Purchased in Co-Ownership and Then Leased to Co-Owner is an Exempt Resale
- Maryland Digital Advertising Tax Litigation Focus Moves to State Courts
- Florida: Proposed Rules Reflect New Remote Seller and Marketplace Laws and Rounding Algorithm
- Virginia sales tax applies to software purchases where no express proof of electronic delivery
- Impacts of using a marketplace facilitator
- Sales Tax Issues With Crypto Transactions
- 3 Sales Tax Considerations for Wedding Season
- Service Sales Tax By State: Important Things To Know
- Vendor concessions/discounts can help pay to outsource sales tax obligations
- April 2022 Sales Tax Due Dates
- Computer software exempt from sales and use tax (Ohio)
- Interest in painting purchased for resale, qualifying for sales tax exemption (New York State)
- New Mexico: New Law Provides Gross Receipts Tax Deduction on Sales of Some Services to Manufacturers
- Ohio Supreme Court Says Electronic Accounting Transactions are Not Exempt Accounting Services
- How to Use a North Dakota Resale Certificate
- Wisconsin DOR Proposes Rule Changes to Reflect Marketplace Facilitator Provisions
ASIA-PACIFIC
- As of July 2022, Australian Federal Government Institutions will be able to receive Peppol e-Invoices
- Applying for a private ruling
- eInvoicing for tax professionals and business advisers
- China withdraws 3% VAT rate for small businesses till 31 Dec 2022
- From April, large-scale tax refunds will be implemented. Chongqing will implement full electronic tax refunds for eligible taxpayers
- China announces VAT relief for 2022 due to Coronavirus
- China to refund 214 billion euros of VAT to maintain stability
- Data mining wing helps dept recover ₹2,646 cr from tax evaders in 5 yrs
- GST Updates – March 26, 2022
- Department cannot block GST ITC without assigning any reason: Gujarat HC
- Interplay of GST on the various ecosystem of Information Technology and Information Technology Enabled Services Companies
- India may abandon B2C e-invoicing
- GST on insurance premiums should be reduced to 5% or nil: SBI Research
- Appellate Advance Ruling Authority holds GST applicable on transfer of business as a going concern between ‘distinct persons’ (i.e. two establishments of same…
- GST Updates March 23, 2022
- Confederation of All India Traders to urge govt on BIS standards & GST tax slab rationalisation in footwear sector
- Extension of Mandatory B2B E-Invoicing as of April 1, 2022
- States panel may propose a single 15% GST levy by merging 12% and 18% slabs
- India’s cryptocurrency tax kicks in from April – here’s what investors need to know
- A2ZTaxCorp’s Weekly GST Communique dated March 21, 2022
- Membership Fee collected by Club eligible to GST: AAR Maharashtra
- States panel may propose a single 15% GST levy by merging 12% and 18% slabs
- Service Tax Paid in GST Regime is Eligible as Input Tax Credit
- GST Updates – March 21, 2022
- FBR’s faulty sales tax portal giving nightmares to retailers
- Federal government issued zero sales tax rate to specific petroleum products
- High Court Issues Decision Explaining GST Zero-Rated Supply of Electronic Goods
- Singapore Issues Release on New Frameworks to Strengthen Corporate Governance
- IMF recommends VAT increase
- Bill to increase VAT on financial services from 15% to 18% was passed in Parliament
- Suspending VAT refunds will harm cassava industry
- Vietnam Launches Electronic Portal for Foreign E-Commerce Suppliers
EUROPE
- ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons
- ECJ C-56/21 (ARVI ir ko) – AG Opinion – Option for a VAT taxable sale of real estate to a non/late registered buyer
- Flashback on ECJ Cases – C-495/12 (Bridport and West Dorset Golf Club) – Supply of services to non-members of a golf club not excluded from VAT exemption
- Flashback on ECJ Cases – C-471/15 (Sjelle Autogenbrug) – Sale of parts from end-of-life vehicles intended to be sold as spare parts are subject to the application of…
- Flashback on ECJ Cases – C-592/15 (British Film Institute) – VAT exemption for cultural services has no direct effect if not transposed it into national law
- Roadtrip through ECJ Cases – Focus on ”Penalties/Administrative sanctions”
- Flashback on ECJ Cases – C-431/12 (Rafinăria Steaua Română) – Refund of excess VAT by way of set-off. Payment of default interest
- Flashback on ECJ Cases – C-272/13 (Equoland) – VAT exemption on imports to be subject to the condition that the imported goods are actually…
- Flashback on ECJ Cases – C-574/15 (Scialdone) – EU law does not preclude a higher financial threshold applicable to VAT related offences
- ECJ: VAT and full regularization, another endless story
- Flashback on ECJ Cases – C-174/08 (NCC Construction Danmark) – Sale of buildings constructed on its own account cannot be classified as an…
- CJEU VAT Case Law in 2020: Evergreens, Revivals and New Trends
- CJEU will decide whether charging electric cars for VAT is a service or a delivery of goods
- Flashback on ECJ Cases – C-219/13 (K) – Reduced VAT rate applicable only to books printed on paper
- Imports of steel products originating in Russia and Belarus banned in the EU – Specific tariff quotas reallocated to other countries
- European Commission to regulate the application of VAT on services provided by digital platforms
- European Commission adopts Implementing Regulation on the new rules on VAT scheme applicable to small businesses
- DAC8 is Coming—What Crypto Stakeholders Need to Know and Do
- VAT and Transfer Pricing
- European Parliament Recommends Harmonising E-invoicing Across the EU
- Implementation test DAC7 data exchange between EU tax authorities
- EU VAT FORUM – report on administrative sanctions and interests
- Optimising Supply Chain Management: Key B2B Import Considerations
- EU sanctions against Russia: a timeline
- Fundamental freedoms and VAT: an analysis based on the ECJ Credit Lyonnais case (C-388/11)
- Explanatory notes on changes in VAT at EU level in terms of inventory arrangements available to a specific acquirer (‘call-off’), chain transactions and the…
- Sovos E-Book Managed Services for VAT Compliance
- New VAT tax identification for natural persons who are taxable persons registered in Bulgaria
- DAC7: Tax reporting obligation for digital platforms
- Solution for double VAT on distance sales of goods from outside the EU
- EU Solutions To Problems With iOSS And Plans Of EU VAT Harmonization
- EU reduced VAT rate freedoms 2025 agreed by EU Parliament
- VAT in the Digital Age: Part II – VAT Reporting and E-invoicing
- European Commission publishes 2022 tax management plan
- European Parliament approves position on VAT rates reform via quick procedure
- Deadline for VAT in the digital age consultation extended
- DG TAXUD publishes work plan for 2022: VAT in the digital age proposal and an initiative to address the VAT gap is scheduled for Q3
- What is the term ‘intrinsic value’ used for in customs?
- Import Control System 2 (ICS2)
- Overview of the four packages of sanctions measures the EU has imposed as from February 23 until to March 24, 2022
- AmCham EU: The Transatlantic Economy Report 2022
- Reduction in the specific energy taxes (natural gas tax and electricity tax) by approximately 90%
- Triangular transaction despite registration of intermediary in Member State of destination
- Mediation of insurance packages via the Internet
- EAEU Temporarily Increases Duty-Free Threshold for Foreign Online Purchases
- Russian online stores do not want to pay double VAT in Belarus and ask for help from the authorities
- Belarusian Government has enacted legislation in response to international sanctions
- Legal framework for consultation and cooperation between Public Prosecution Service, federal judicial police and tax administration
- Conditions for VAT reduction on solar panels, heat pumps and solar boilers
- Fiscalization in Belgium
- “Tolling manufacturer = VAT FE of principal?” Belgian Court of Appeal refers to ECJ!
- How is the VAT deduction for passenger cars limited?
- Important VAT rate reforms on the way!
- Mandatory e-invoicing to be introduced in Belgium
- Belgium announced temporary tax relief measures due to war in Ukraine
- 5 major Developments in Belgium
- Annual Sales Listing in Belgium: what do you need to know
- VAT deduction on mixed-use vehicles – influence of COVID19
- Circular 2022/C/30 on Collectible Coins
- Circular 2022/C/31 on the temporary tolerance in the context of Covid-19 for the semi-flat-rate method to determine the professional use of motor…
- Reduced VAT rate reductions to combat Energy prices: Electricity, Gas, Solar Panels, Heat Pumps, Demolition and Reconstruction
- New online portal MY TAX
- The Minister of Finance helps with cash flow to entrepreneurs in transport through tax breaks
- Beware of fines related to VAT control statements
- VAT deduction for Charitable support to Ukraine
- Private use of electric/hybrid vehicles and bicycles
- Ukraine war: (value added) tax relief for aid measures and donations
- 2021 VAT Conversion/Exchange rates
- BFH: No reduction in the assessment basis for cross-border pharmacy discounts
- BFH on VAT exempt services provided by procedural guardians
- Input VAT deduction despite free of charge provision: unexpected windfall for the public sector
- Lindner for a permanent reduction of VAT for gastronomy
- “Rental” of virtual land in an online game
- Payment of VAT Invoice with instalment payments: when is VAT due?
- VAT exemptions and input tax deductions for supplies of relief materials
- Greece MYData FAQ’s
- VAT deduction for accounting services – Non-inclusion in output tax ancillary to the main expense
- Fiscalization in Greece
- Ireland gets assurances over VAT and excise duty
- Ireland in discussions with EU on fuel VAT reduction
- No VAT for the equipped area for containers
- Promotion of voluntary corrections in case of differences between transactions reported by the taxpayers and their clients
- For VAT offenses, only the costs actually documented count
- Transfer of business branch – application of VAT
- Children’s educational services provided through the supply of educational and recreational material. Supply of goods and not a supply of service.
- Complex Transactions – Revenue Agency Opinion
- Establishments set up outside Italy under branch exemption – Foreign exchange differences – “Separate” activity for VAT purposes
- VAT on sales of foodstuffs: the case of coffee
- Moldova Further Extends 6% Reduced VAT Rate for Accommodation and Restaurant Services
- Moldova extends cut in hospitality VAT rate to April 2022
- Moldova cuts VAT on e-books, newspapers and journals
- Moldova Proposes that Electronic Books and Periodicals Be VAT Exempt
- Moldova Proposes a Reduced VAT Rate for Water Purifiers
- Lot of nickel designated as working capital: VAT on purchase deductible
- Period of vacant holiday home for VAT levy fully business
- Granting deferral of payment does not prevent violation of EU law defence principle
- House of Representatives wishes to quickly get rid of VAT on fruits and vegetables
- Actual private use of holiday home, not vacancy subject to VAT
- Dutch Government Provides Overview of Package of Measures to Cushion the Impact of Rising Energy Prices and Inflation
- Normal VAT rate for sunscreen, toothpaste, anti-dandruff shampoo and mouth rinses
- No sales tax exemption for maternity care mediation
- VAT for private use/transfer of dwelling by partnership of natural persons
- DAC7: bill on transparency about income from digital platforms has been presented to the House of Representatives
- Extra reward in case of profit procedure is also part of VAT reimbursement
- No right to a contribution from VAT Compensation Fund if you do not act as a government
- No reduced rate for medicines without trade licence
- Late payment interest rates on overdue VAT liabilities
- Reduction in fuel excise tax will also apply to LPG and LNG
- Rightful additional assessment in case of VAT fraud with construction site
- No VAT refund in case of uncertainty about credit invoices
- Without a legal basis for eHerkenning, no fine for additional assessment
- No VAT refund in case of uncertainty about credit invoices
- Access to karaoke booths in karaoke and cocktail bar taxed with 21% VAT
- Notarial deed of delivery is not an invoice
- Value of the plot in the taxable amount of the integration delivery, also if VAT was incurred by another entrepreneur
- Simplify Your VAT When Selling B2C Via The Netherlands: Defer Your Import VAT And Register For OSS
- Right to deduct input tax when purchasing a batch of nickel
- No deduction for input tax on the construction of a house and roof in connection with the installation of solar panels
- Questions about business activities and additional tax
- Services from abroad covered by the exemption for lottery services, and thus not subject to calculation of reversed settlement?
- Recharging e-cars and composite supplies: could the Polish court draw inspiration from the VAT committee?
- How will the data flow for generating e-invoice in the enterprise work?
- Correction of transaction prices and customs and tax settlements
- The lump sum in the records shows the net amounts
- Until 30 June 2022, donations to refugees and fighters in Ukraine – made through specific organizations – will be subject to 0% VAT
- Intra-community movements of own goods without active EU VAT number
- White Paper: E-Invoicing and VAT Reporting in Poland
- New version of the logical structure of the Standard Audit File for Tax (SAF-T) for VAT invoices, i.e. JPK_FA(4)
- Quick VAT overpayment refund thanks to the AUTO RETURN service
- E-invoicing making ground in Poland
- What changes in the legal area do e-invoices bring?
- New version of JPK_FA as of April 1, 2022
- AUTO RETURN accelerated the recovery of PIT and VAT overpayments
- Poland Further Increases Late Payment Interest Rates
- Sale by local government of inherited property is VAT free
- Electronic CMR – will help in documenting VAT and speeding up payments?
- Prime Minister announces tax measures to combat energy inflation
- Support measures for transport sector
- Portugal’s PM calls to cap EU gas price, reduce VAT
- Romanian E-Transport System Details Announced
- Dispute about right to deduct VAT at the Branch in connection with the acquisition in Romania of equipment for a project by the parent company outside the…
- Romanian E-Transport System Details Announced
- Romanian e-Transport system monitoring goods with high tax risk optional as of April 1, mandatory as of July 1, 2022
- EAEU Temporarily Increases Duty-Free Threshold for Foreign Online Purchases
- US expected to revoke MFN status for Russian and Belarusian goods
- Imports of steel products originating in Russia and Belarus banned in the EU – Specific tariff quotas reallocated to other countries
- Support measures have been taken for VAT payers
- Format of transport document has been updated to justify the zero VAT rate for export
- Control ratios of indicators of the declaration on the VAT are added
- Accelerated procedure for VAT refunds will be launched
- More companies will be able to return VAT in a declarative manner
- Proposal to adjust procedure confirming zero VAT rate for the export of goods
- Catering organizations can apply the VAT exemption when providing services outside the place of production
- Russia cuts tourism VAT to zero
- Financial Administration posted online FAQs on taxpayer VAT liability
- Backup of disposable packaging from the point of view of accounting and VAT – Part 1
- Slovakia Whitelist has been published by the Ministry of Finance
- Improving administrative cooperation and exchange of tax information with the EU on Digital Platform Operators (DAC7)
- The main requirements of the new fiscalization in Spain
- Among Many Tax Hikes a Couple of Tax Reforms From Which Spain Could Actually Benefit
- A 2% unified tax in lieu of corporate income tax and VAT (if turnover is less than UAH 10 billion) as of April 1, 2022
- Ukraine State Tax Service Issues Notice on 7% VAT Rate and Excise Tax Exemption for Fuels
- Draft Law on Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on Improving Legislation for Martial Law
- How soon after the end of the war should the VAT tax credit be clarified?
- How the 7% VAT rate on fuel transactions affects the reporting and formation of fiscal checks: explains the State Tax Service
- What are the VAT consequences for the 3rd group of the EP with a rate of 2%?
- Do you charge VAT compensating software during the war: what is the proof?
- VAT changes during the war: for February and the following months
- Ukraine State Tax Service Provides Details on VAT Obligations During Martial Law
- Chancellor rejects calls to remove VAT from defibrillators
- HMRC Guidance: Making Tax Digital for Business — stakeholder communications pack
- HMRC Guidance: Default surcharge (VAT Notice 700/50)
- Policy paper: Changes to the VAT treatment of the installation of Energy Saving Materials in in Great Britain
- Addressing the challenges of MTD for VAT
- HMRC Guidance: Tariffs on goods imported into the UK
- HMRC calls on businesses to get ready to move to customs IT platform over the summer
- Letters to businesses about importing and exporting goods between Great Britain and the EU
- The UK is making VAT digital – MTD reaches its next milestone
- UK Government Considers Case For New Online Sales Tax
Making Tax Digital for VAT – extra revenue calculated
- HMRC late payment interest rates to be revised after Bank of England increases base rate
- HMRC Guidance: Agent Update: issue 94
- HMRC Guidance: Plastic Packaging Tax force of law guidance
- The UK is making VAT digital – MTD reaches its next milestone
- Official Statistics: VAT gap estimates – VAT Gap of £8.6bn
- HMRC Guidance Completing a One Stop Shop VAT Return
- After Brexit: Triangulation & Call Off Stock
- Spring statement 2022: VAT relief for ESMs will be extended from April 2022, including a time-limited zero rate for the installation
- Plastic Packaging Tax (PPT) – Effective from 1 April 2022
- Policy paper Spring Statement 2022; 0% VAT on Energy Saving Materials & Delay implementation of penalty reform by 9 months to January 2023
- Addressing the challenges of MTD for VAT
- VAT costs for “Concert for Ukraine” tickets donated to Charity Appeal
- Influencer Tax: Do Online Creators Pay VAT?
- Spring Statement 2022: VAT
- UK consultation on potential new online sales tax
- Plastic Packaging Tax UK – in force from 1 April 2022
- Fuel duty cut by 5p per litre for a year, VAT on household green energy equipment like solar panels and heat pumps is scrapped for 5Y
- Rishi Sunak’s Spring statement today: From fuel duty cuts to tax and energy bills
- VAT reform could kick the UK economy into shape
- HMRC Collection: Webinars about border requirements and moving goods between Great Britain and the EU
- Night Time Economy Adviser asks Rishi Sunak to reconsider VAT ‘increase’
- HMRC Guidance: Health professionals and pharmaceutical products (VAT Notice 701/57)
- When might VAT be recoverable in connection with selling shares in the UK?
- UK is making the ‘VAT tax’ digital
- HMRC Research and analysis: MTD – additional VAT revenue of approximately £185m
Making Tax Digital for VAT – extra revenue calculated
- Taxpayer victory leads to room hire VAT exemption
- Plastic packaging tax – could you be liable to someone else’s tax bill?
- Planning Permission and VAT: The Devil is in the Detail
- HMRC enquiries: Why a strong tax risk management framework is critical for businesses
- United States and UK reach tariff agreement on steel products under Section 232
- Press release UK and US resolve steel and aluminium tariffs issue
- Indirect Tax Considerations For US Businesses Trading With The UK
MIDDLE EAST
