Where was the Newsletter? You may wonder why you are receiving this week’s Newsletter on Tuesday, instead of Monday. It’s because of Easter. In the Netherlands, as in many other countries, Easter Monday is a public Holiday, and we also decided to take a day off.
Like the Dutch cuisine, the ‘Second Easter Day’ has some typical flavours to it. First, we eat eggs. Lots of them. And if you have children, you first hide the eggs in your backyard, preferably after you painted them with bright colours.
For typical Dutch Easter egg recipes, click HERE
After that, the Dutch people like to go to the ‘meubelboulevard’: an area with lots of furniture shops and other stores. Usually, you won’t reach that place before noon, as there will be large traffic jams. Which will also be there when you go back, after you have walked (slowly) with lots of other people in dull, boring stores. Of course, you won’t buy anything, you just go to look.
Alternatively, you may go to a car dealer. They always have special Easter Surprises as well. And we were lucky with the weather this year, so besides traffic jams to the furniture stores and car dealers, we also had them to and from the beach.
After you get home, exhausted from walking and waiting, you either have stopped at a fast-food restaurant, or you order Chinese food. Nowadays, the latter might be replaced by other restaurants such as pizzerias, sushi restaurants or actually almost any restaurant.
Dutch people may have strange habits. But probably any culture has its own special things. Let us know what you did during the weekend, and what the strange things of your culture are.
In any case we have one thing in common: our enthusiasm for VAT! And we are happy to start doing that again!
Have a great week!
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 Poland, United Arab Emirates and United Kingdom
- Job opportunities in Hungary, India, Italy and United States
- Job opportunities in Germany, India, Poland and Singapore
- How To Maintain A Tax Engine
- How Tax Administrations Worldwide Can Combat False Invoices
- PE Watch | Latest developments and trends, April 2022
- How to apply HS Codes in 2022
- What is a zero-rated supply?
- OECD launches public consultation on Pillar One draft Model Rules for domestic legislation on scope
WEBINARS / EVENTS
- Sovos webinar: Get your business ready to meet VAT Recovery Deadlines (April 28)
- IVA 2022 Spring Conference on May 12 & 13 in Edinburgh, Scotland
- Global VAT Compliance Webinar – VAT on Digital Services: Overcoming Indirect Tax Challenges in the Digital Economy (April 21)
AFRICA
- Egypt extension of e-invoicing / receipts to B2C 1st July 2022
- Egypt To Introduce Mandatory B2C E-Invoicing System as of July 1, 2022
- Gold VAT Issue Resolved by Egypt’s Tax Authority
- Import taxes: GRA favoring foreign nationals than Ghanaians
- Take cue from VAT to guide implementation of E-levy – Prof. Annim to Government
- Kenya plans to double Digital Sales Tax to 3%
- Guidelines for the application of VAT (Electronic Tax Invoice) Regulations 2020
- Kenya to Increase Digital Services Tax
- KRA new tax invoice management software is being rolled out – Guidelines for the application of VAT (Electronic Tax Invoice) Regulations 2020
- Kenya Budget Statement for 2022/23
- Various value added tax (VAT) and excise duty changes
AMERICAS
- Investment limited partnerships’ annual GST/HST and QST returns due 30 June 2022
- Subcontractor Expenses, Denied ITCs And The GST/HST Rebate For ‘Tax Paid In Error’
- Pre-Sale Assignments Attract GST Starting May 7 2022
- Canada’s Federal budget 2022-23 discussed
- Canada expands sanctions on Russia, announces prohibitions on exports of goods and technology
- Peru protests lead to suspension of the Sales Tax on essential food products
- Peru Providing Temporary VAT Exemption on Basic Foodstuffs
- VAT Act Bill was approved by the Government
- Suriname 12% VAT implementation July 2022
- 2022 VAT bill adopted by the Board of Governors
- What You Must Know About Sales Tax if You Have Customers in the United States
- US Kentucky 6% Sales Tax extension
- Imposition of tax on new services (Kentucky)
- Suspension of the USA’s normal trade relations with Russia and Belarus effective 9 April 2022, ban on importation of oil, gas and coal from Russia
- Getting Sales Tax Registrations Right
- May 2022 sales tax due dates
- Alabama expands and extends sales tax exemption involving gold and silver
- Texas to waive sales tax on emergency supplies April 23-25
- Kentucky enacts major sales tax base expansion
- Returns And Sales Tax: What Are Important Things To Know As A Business?
- Utah Creates Sales Tax Exemption for Electrical Facilities
- Service Providers: Don’t Assume You Are Always Tax-Free!
- How refunds factor into economic nexus thresholds
- Kentucky Sales and Use Tax Bill Vetoed
- What’s new for state sales and use taxes
- Ohio Supreme Court Upholds Sales Tax Refund for Computerized Services
- Virginia Temporarily Exempts Personal Protective Equipment from Sales Tax
- Retailer Exempt from Mail Tax in Michigan
- Louisiana Provides Guidance on Animal Shelter Construction Sales Tax Exemption
- Maryland Comptroller Posts Forms and Implementation Guidance on New Digital Advertising Tax
- Maryland: Updated Guidance on Taxation of Digital Products Reflects Legislation from 2021
- Washington Appellate Court Says Costs of Performance Sourcing Applies Under Prior B&O Tax Law
- Florida: Rule Proposals Reflect New Remote Seller and Marketplace Laws and Rounding Algorithm
- What is a tax registration threshold?
- USTR reinstates additional duty exclusions on Chinese imports
- BPC e-invoice exchange: A guide to the U.S. e-invoicing pilot
- Shoppers Prepare for Free Sales Tax Week on Clothing and Footwear (Connecticut)
ASIA-PACIFIC
- VAT exemption, more support to domestic compressor, refrigerator industry recommended
- Commerce ministry urges NBR to lower ‘beauty’ VAT
- NBR exempts Bangladesh Tele-communications Company from VAT payment
- NBR unearths Tk 1cr VAT evasion by PHP Float
- E-Commerce VAT Registration/Reverse Charge Implementation Date Extended
- E-commerce VAT Registration for Non-residents
- GST Council Proposes an end to 5% Rate and move it to 3% and 8% Tax Slab: Report
- No GST on Service Provided to State Government for Collection and Disposal of Bio-Medical Waste: AAR
- Superior Kerosene Oil Attracts 5% GST: AAR
- India tough state GST compensation decisions on July 2022 deadline
- Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty
- GST applicable on total of the escalated Value plus the Original Value of Contract: AAR
- Show Cause Notice Completely Deficient In Material Particulars: Delhi High Court Quashes GST Registration Cancellation Order
- Issues relating to E-Way bill & important case laws on E-way bill
- GST Updates – April 12, 2022
- Lehman Brothers Securities eligible for Refund of Service Tax paid for Legal Consultancy Services received during Closure: CESTAT
- Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT
- Gujarat HC pulls up GST department over glitches in portal
- GST Council’s 47th meeting likely to be held next month
- Arunachal slashes VAT on aviation turbine fuel from 20% to 1%
- Non-Mentioning of Full Address of Buyer on Invoice: Madras HC orders to release Goods and Vehicles on Payment of 25% of Penalty Imposed [Read Order]
- GST Portal Updates – New Functionalities
- GST Council meeting unlikely this month as some issues couldn’t be taken up
- FAQ on taxation of crypto, virtual digital assets in works
- A2ZTaxCorp’s Weekly GST Communique dated April 11, 2022
- NIC enabled 2-factor authentication for logging in to e-way bill / e-invoice system
- CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land
- Kerala GST Dept issues Instructions for Detention of Undervalued Goods during Conveyance
- GST Weekly Update: Goods and Service Tax April 2022
- Section 6 of GST Act is enacted to Avoid Possibility of Conflicting Orders: Allahabad High Court holds No Inherent Lack of Jurisdiction
- Companies likely to face stiff queries from GST authorities
- TDS not deductible on Payment to Facebook Ireland for Advertisement
- ITC transfer to new unit – High Court orders credit in GSTR- 3B
- Ministerial Regulation on Taxation of Financial Technology Implementation Services
- Indonesia imposes 11% on digital wallets and crypto assets May 2022
- VAT for Crypto Asset Trading Transactions
- VAT for agent services insurance, insurance brokerage services, and reinsurance brokerage services
- VAT for subsidized fertilizers for the agricultural sector
- VAT and used motor vehicles
- VAT for the delivery of certain agricultural products
- Indonesia MOF Issues Regulation on VAT Measures for Deliveries of Used Motor Vehicles
- Interpretation statements: GST and finance leases
- Technical decision summary: GST input tax deductions, shortfall penalties
- Philippines Advances Towards Mandatory CTC Reporting
- Guidance concerning VAT certifications, other measures
EUROPE
- Flashback on ECJ Cases – C-624/15 (Litdana) – Conditions under which a margin scheme is applicable
- Flashback on ECJ Cases – C-128/14 (Het Oudeland Beheer) – Taxable amount in respect of self supply of immovable property
- New VAT ECJ case (questions): Fallimento Villa di Campo vs. IT (C-250/22)
- Comments on 333/20: Group company not a fixed establishment for VAT purposes, but CJEU has left the door open
- Flashback on ECJ Cases – C-500/13 (Gmina Międzyzdroje) – National regulation laying down a 10-year revision period
- Flashback on ECJ Cases – C-662/13 (Surgicare) – Mandatory prior application of a national administrative procedure if the tax authorities suspect that an abuse…
- Comments on C-333/20: No fixed establishment in the Berlin Chemie case according to Court of Justice of the EU
- Agenda of the ECJ VAT cases – 7 cases announced in May 12, 2022, 3 decisions, 3 AG Opinions, 1 hearing
- Comments on ECJ C-333/20: Foreign subsidiary is not a permanent establishment for VAT
- Comments on C-846/19: VAT exemption may apply to lawyer acting as trustee
- ECJ C-516/21 (Finanzamt X) – Questions – Leasing of immovable property including equipment and machinery?
- Comments on C-9/20 : Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable
- Comments on C-333/20: Place of belonging. The Berlin Chemie A Menarini case
- Flashback on ECJ Cases – C-267/15 (Gemeente Woerden) – Deduction all of the VAT paid in respect of the construction of building
- Comments to C-333/20: Landmark CJEU ruling – Subsidiary rendering services to its parent is not a fixed establishment of the latter
- Comments on C-333/20: Relations between a parent company and its subsidiary: caution with the fixed establishment in VAT
- Comments on C-333/20: CJEU Ruling on the Concept of Fixed Establishment for VAT Purposes
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Question – Does the resale of accommodation services fall under the special scheme for travel…
- ECJ identifies further criteria for examining the VAT exemption of private hospitals
- Comments on C-333/20: Experts believe that the ECJ ruling may change the restrictive approach of tax authorities to the issue of a VAT fixed establishment
- Comments to C-333/20: In the absence of suitable structure, German pharmaceutical in Romania does not have Fixed Establishment
- EU Advocate General Finds DAC6 Notification Requirement for Lawyers Covered by Professional Privilege Does Not Infringe Privacy Rights
- Comments to C-228/20: German conditions for VAT exemption for medical services in violation of EU law
- Comments on C-294/21: According to the AG ECJ, services rendered on the German-Luxembourg part of the Moselle constitute taxable services
- Comments on ECJ C-333/20 (Berlin Chemie): No VAT fixed establishment in the Berlin Chemie case
- European Commission presented recommendations on how Member States can improve their VAT auditing
- EU VAT Treatment of Platform Economy update – VAT in the Digital Age
- The EU Council Approves Comprehensive Revamp of VAT Rates
- Single EU VAT registration – extending OSS to all cross-border B2C and certain B2B transactions
- Berlin Chemie judgement: subsidiary is not a fixed establishment for VAT purposes
- First results of the new VAT rules in the EU
- Directive on reduced rates of VAT
- Rethink your Expense Management processes: VAT included
- DAC 7 will allow better tax control of business on digital platforms (approved)
- Streamlining VAT Reporting with OSS
- Fasten the seatbelts for the Upcoming E-Invoicing implementations in the European Union
- How to Get a VAT Number if Your Business Isn’t Based in the EU
- Streamlining VAT Reporting with OSS
- Is e-invoicing harmonisation in the EU possible?
- European Commission launches public consultation DAC8
- European Commission proposes package of measures announced in Circular Economy Action Plan
- AmCham EU – Position paper on Making customs processes more efficient and harmonised
- Highlights of the Policy developments in the European Union as of Jan 1, 2022
- Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable
- Place of belonging. The Berlin Chemie A Menarini case
- EU VAT Directive 2006/112/EC – Updated version Annex III – List of supplies of goods and services to which the reduced rates and the exemption with deductibility of…
- Costs incurred as a holding company. Is the VAT deductible?
- Backlog of VAT refunds create worries
- Ninth report from the Commission on VAT registration, collection and control procedures
- Central Electronic System of Payment information (CESOP) – Transmission and exchange of payment data to fight VAT fraud
- EU VAT Rates & deductibility map
- Reduced VAT rates – the new European framework
- How to Get a VAT Number if Your Business Isn’t Based in the EU
- EU VAT Directive 2006/112/EC applicable as of April 6. 2022 (after implementation Council Directive on VAT Rates)
- Council Directive 2022/542 on VAT rates also includes changes to the ”Place of Supply” with regard to services supplied via electronic means
- EU Council Directive Published Amending Rules on Reduced VAT Rates
- The DAC7 Directive and the information obligations of digital platforms from 2023
- Group company is not a permanent establishment for VAT, but the ECJ leaves the door ajar
- Relations between a parent company and its subsidiary: attention to the fixed establishment for VAT
- EC warns Austria, Malta and France to mend VAT procedures & audits
- European Commission publishes recommendations to improve VAT revenue collection and make life easier for businesses
- Digitalisation of Indirect Tax
- Final Report – Compliance cost of EUR 204 billion to comply with tax obligations, most VAT audits in Lithuania, Latvia and Hungary
- VAT and Fixed Establishments – An analysis by Francisco Javier Sánchez Gallardo
- EC Consultation: Extension of ‘optional reverse charge’ and ‘quick reaction’ mechanisms
- EC finds most countries fail to implement all best practices; Finland and Sweden top of the class
- E-invoicing is now mandatory for government contracts and concession agreements
- Circular 2022/C/34 on the extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels in the context of the fight against the…
- Circular 2022/C/35 on the temporarily reduced VAT rate for the supply of electricity and the monthly VAT refund
- Circular 2022/C/39 on the applicable VAT rate on the supply of bicycles
- Parliamentary Question on planned measures to combat VAT fraud
- What are the VAT consequences for charging stations?
- No reduced VAT rate for bicycles and e-bikes!
- Belgium Repeals Reduced VAT Rate for Bicycles
- Reduced VAT rate of 6% for the supply of electricity, natural gas and/or heat and on the monthly VAT refund: extension until September 30, 2022!
- Temporarily reduced VAT rate of 6% for demolition and reconstruction extended until the end of 2023
- VAT registration with a fiscal representative, new rules on guarantees
- New EU rules allowing reduced VAT rates lead to domestic rate changes
- Growing trend whereby a foreign parent company to have a fixed establishment in Belgium through its daughter company
- VAT reductions extended for specific commodities on energy, food, and sanitary products
- Croatia Reduces VAT Rates for Foodstuffs, Natural Gas, and Other Supplies
- The government has approved a reduction in excise duty on diesel and petrol by CZK 1.50 per liter
- VAT considerations regarding donations to Ukraine, leaseback transactions, one-stop-shop (OSS) regime
- Government issues guidance on digital currency transactions
- B2G E-Invoicing in France at Present and in the Future
- France election draws petrol VAT cut commitments on cost-of-living fears
- Administrative guidance regarding digital services tax held invalid (Conseil d’Etat decision)
- Tübingen is not allowed to levy a packaging tax
- New codes in ATLAS Export (14.04.2022)
- Ruling: Direct claim in value added tax
- Government approves draft bill reducing interest rate on late tax payments/refunds
- Greek Bank recommends anti-fraud VAT measures
- Greece myDATA replaces domestic customer and supplier listings
- Finance Minister Paschal Donohoe defends decision not to reduce VAT on home heating oil
- Ireland makes gas and electricity cheaper with VAT reduction from 13.5 to 9%
- Ireland Looks at Lowering VAT on Electricity and Gas Bills
- Ruling 194: VAT treatment applicable to the supply of lithoid and vegetable materials by a by a Municipality
- Group VAT and unsecured credit surpluses to offset debts
- Ruling 188: 10% VAT rate on the sale of photographs as works of art – conditions
- Reverse charge purchases also for travel agencies
- Italy Tax Agency Clarifies VAT Exemption on Vehicle Tax Payment Service
- Why the Ministry of Finance is against reducing VAT on food
- Information about results of tax audits, taxpayer compliance publicly available
- No VAT on delivery of goods to Ukraine
- Tax advisor has to pay compensation to customer after wrong advice about distance selling
- Vacancy of a rented holiday home. Watch your VAT position
- Right to interest compensation in case of incorrectly imposed VAT assessments
- VAT on the costs of collecting waste is compensable! Or not?
- Right to interest compensation in case of incorrectly imposed VAT assessments
- No refund of VAT on construction costs of a house with solar panels
- Inattention to the threshold amount for VAT distance sales leads to liability for damages
- Sale of sunscreens and toothpaste without a trade license – VAT rate 21%
- Only VAT deduction for solar panels – not for roof and covering
- Fixed Establishment For VAT Purposes
- VAT deduction rightly refused due to lack of clarity about the originator of the invoice
- No reduced rate for erotic dance parties
- Revised proposal for a new petroleum tax system
- VAT exemption for electronic news services is extended until 2028
- Proposal for improved petroleum tax
- Consultation – general VAT liability for the sale of remotely deliverable services across national borders
- Questions about additional tax as a result of reversal of input VAT and incorrect entry in the VAT register
- Norway reviews VAT on non-resident providers of traditional B2C services
- Consulting on Amendments to VAT Act Regarding Cross-Border Trade of Services from Businesses to Consumers
- Contract register: So what is it really about?
- The table of codes and subcodes in the VAT-Refund procedure requires a special approach
- Preparations for e-invoicing need to start now
- Place of supply of services for yacht cruises
- New VAT-R form template; exemption from excise tax on energy products (CJEU judgment)
- Fiscalization Essentials: Poland
- The latest updates regarding the introduction of mandatory B2B e-invoicing in Poland
- Intangible assets must be shown in VAT settlements
- Mandatory electronic invoices will do the work for the accounting and billing departments
- New VAT registration form also in English
- After favorable rulings, wider use of the bad debt relief in VAT is possible
- European Commission allows Poland to postpone mandatory eInvoicing
- Closer to the obligatory National e-Invoice System (KSeF)
- Appeal for zero VAT on donations to organizations helping refugees
- It will be difficult to give up paper invoices
- Council Decision Published Authorizing Continued Application of Poland’s VAT Split Payment System
- Romanian E-Transport System Details Announced
- E-invoicing system in Romania also available for B2B relations
- The Ministry of Finance makes key efforts towards digitization in business and tax evasion
- ASK VAT-2: what is it?
- Putin signed the law on the abolition of VAT for intellectual activity under concession
- FAQ about use of VAT exemptions by cafes, restaurants and hotels
- Federal Tax Service announced new boxes for the VAT declaration
- Declarative procedure VAT refunds not applicable to reorganized or liquidated organizations
- Business Ombudsman Abrosimov proposed to reduce VAT to 10% for small and medium enterprises
- Russian realtors asked to cancel VAT for them
- Anti-crisis declarative procedure for VAT refunds: explanations of the Federal Tax Service
- Recommendations about completing a VAT return when providing services taxed at 0%
- Disclosure of the real counterparty in the transaction did not help the company to receive a VAT deduction
- Slovenian Consumers’ Association proposed the reduction of the VAT on unprocessed food
- Changes to VAT legislation
- Tax treatment of virtual currency transactions under ZDoh-2, ZDDPO-2, ZDDV-1 and ZDFS
- Spain introduces new indirect tax on non-reusable plastic packaging as of 1 January 2023
- Payment methods and cash payment limit in Spain (state level)
- Treasury warns users of Wallapop and similar platforms
- Swedish Tax Agency proposes increased voluntary taxation of rental
- Sweden Begins e-Invoicing and Digital VAT Initiative
- Clarification: Charging of electric vehicles constitutes turnover of goods (electricity)
- Main Department of the State Tax Service in Kyiv will resume work on April 18
- How should the VAT tax credit be clarified after the war?
- Ukraine exempts imported vehicles from VAT (except from Russia)
- At what VAT rate are taxed transactions on the import and supply of fuel and petroleum products for the period of martial law, state of emergency?
- During the war, the State Traffic Police identified risks during the in-house inspection of the budget VAT refund: what are the consequences?
- Which business entities are granted VAT exemption during the martial law on the territory of Ukraine when importing goods into the customs territory of…
- Service will be provided by the State Tax Service regardless of the place of registration of the taxpayer
- At what expense does the government plan to pay budget VAT refunds during the war?
- Exporters are asking the authorities to speed up the resumption of the VAT SER
- Is it possible to use the balance of funds on the VAT SER account when switching to EP at the rate of 2%?
- Ukraine Clarifies Effective Date of 2% Single Tax During Martial Law and Provides Q&As
- VAT Errors – Part 2
- Non-compliance risk for “laggards” as MTD for VAT lands
- Online sales tax: A new tax for the digital age?
- HMRC tax refunds taking longer than usual
- HMRC Policy paper: Making Tax Digital
- HMRC Guidance: Community, Common Transit and TIR newsletters
- Access Issues to Postponed VAT Accounting (PVA) Statements
- Overseas university’s services outside scope of VAT
- VAT as a Sole Trader: What to Know
- HMRC Policy paper Revenue and Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK
- HMRC Policy paper Revenue and Customs Brief 5 (2022): revised guidance on dealing with VAT grouping registration
- United Kingdom to Mandate Electronic VAT Through Making Tax Digital (MTD)
- Peers debate tax gap – VAT gap in the spotlight
- Energy Saving Materials – What is changing?
- Energy-saving materials guidance
- HMRC Guidance: Biofuels and other fuel substitutes (Excise Notice 179e) from 1 April 2022
- HMRC Guidance Sending parcels to and from Northern Ireland
- Authorising a Tax Agent: HMRC introduce new Form 64-8 requirement
- Addressing the challenges of MTD for VAT
- Non-compliance risk for “laggards” as MTD for VAT lands
- HMRC Guidance: Get your postponed import VAT statement
- HMRC Guidance: Energy-saving materials and heating equipment (VAT Notice 708/6)
- Brexit onslaught deepens as a third of all UK firms exporting to EU simply vanish due to red tape knockout
- HMRC Collection: Plastic Packaging Tax – Registrations are open as of April 1, 2022
- UK HMRC Provides Guidance on Uncertain Tax Treatment Requirements
MIDDLE EAST
- Kuwait Considering New Proposal for Implementation of Selective Excise Tax
- VAT introduction in Kuwait and Qatar likely to be delayed until 2024
- User Guide: Whistle Blower Program for Tax Violations and Evasion
- UAE VAT on additional Gross Floor Area
