Emoji can help people to convey feelings and understand the meaning of a text. But the use of emoji also brings ambiguities in the interpretation of communication, resulting in inefficiency. And some people simply hate them.
What are the most used Emojis? Find out HERE
Emoji’s are the ‘smileys’ that you can add to a conversation or chat. The modern-day emoji can be loosely traced back to chatrooms in the 1990s, when primitive emojis were used in conversations, like : ) to signal a smile or ; ) to punctuate a joke or sarcastic jab.
Designer Shigetaka Kurita is considered to be the founding father of today’s emojis. In 1999, NTT DOCOMO, a Japanese cell phone company, released a set of 176 emojis for mobile phones and pagers. Emoji is the blend of two Japanese words: picture and letter. It’s a mere coincidence that “emoji” sounds like it was derived from the English word “emotion.
Although emoji have visual similarity, their interpretation is influenced by cultural background, technical differences and their own visual characteristics. The specific meanings that users want to express by emoji may be different from their official definitions, resulting in different interpretations of the same emoji.
It’s almost similar to tax codes in ERP systems. These can also be interpreted differently and be used inappropriately. Within the large group of VAT people we also have lovers and haters of tax codes. Probably the group of haters is somewhat bigger… 😉
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 Ireland, the Netherlands and United Kingdom
- Job opportunities in Belgium, Hungary, the Netherlands, Romania, Spain and USA
- Job opportunities in Hungary, Spain and United Kingdom
- Peppol usage worldwide
- Questions about the Metaverse
- International indirect tax guide – Indirect Tax Rules of 58 countries
- How to prepare for mandatory e-invoicing
- VAT on Non-Fungible Tokens (NFTs)
- VAT on Digital Services – A Historic Perspective
- Sovos Webinar: VAT Summer Summit (June 21)
- IMF warns governments against VAT cuts to fight inflation
- Corporate Tax Rates around the World, 2021
- Tax challenges arising from digitalisation: Public comments received on tax certainty aspects of Amount A under Pillar One
- Customs have changed the business landscape
- Do I need to collect sales tax/VAT for selling online?
- Tax is fun … The Top 10 Strangest Taxes Worldwide
WEBINARS / EVENTS
- SNI Webinar: What’s next in Romania’s New Chapter?: SAF-T Implementation and More (June 22)
- Sovos webinar: VAT Reporting and SAF-T: Current Trends and Initiatives (June 15)
AFRICA
- Guide to fiscal information – Key economies in Africa 2021
- OECD Tax Transparency in Africa 2022 Report
- Egypt to implement an electronic receipt system (July 1, 2022)
- Finance Minister Suspends VAT on Imported Equipment, Machinery for Factories
- Tax Authority urges companies obligated to use e-invoices to conclude their registration procedures before 15 June
- The First Income Tax – Egyptian Pharaohs Tax (3000 BC)
- VAT audit risk based on VAT Act, 2013 (ACT 870)
- World Bank recommends policy reforms to enhance Ghana’s trade flows
- VAT rises to N588.59bn in three months
- Overview of recent developments on transfer pricing in Nigeria
- South Africa to introduce a domestic reverse charge mechanism relating to valuable metal
- Regulations on domestic reverse charge relating to valuable metal
- Tanzania Budget Speech for 2022/23 Delivered Including a New Digital Services Tax
- Tanzania wants to introduce tax on digital revenues
AMERICAS
- Government cuts video game import tariff and extends reduction for medical products
- Senate Approves ICMS Tax Bill; Text Goes Back To House
- Brazil Launches a Blockchain Network to Better Trace Public Expenditures
- Government addresses E-invoicing Obligations during COVID
- Ecuador Establishes Deadline for Taxpayers to Implement E-Invoicing
- New resolution establishing e-invoicing obligations to taxpayers previously out of scope
- Guatemala FEL VAT e-invoicing rollout completes
- Guatemala Tax Agency Announces Mandatory Electronic Invoicing Requirement Under General VAT Regime
- Mexico CFDI e-invoicing – 4.0 delayed till 2023
- Electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 January 2023 (six-month extension)
- Recent amendments to Mexican customs regulations create challenges for Mexican companies with IMMEX programs
- Commission launches infringement proceedings against the UK for breaking international law
- Finance Committee mulls remote sales tax collection compliance issues post-Wayfair
- Pennsylvania DOR Notice Adds Non-Fungible Tokens to List of Taxable Digital Products
- Colorado retail delivery fee becomes effective July 1
- Maryland enacts digital products sales tax exclusions
- Senate Finance Committee Hearing on Wayfair Decision on State Tax Collection for Online Sales
- US Lawmakers Discuss Online Sales Tax Reform
- Does Texas Charge Sales Tax on Services?
- Gross vs. taxable sales: Which count toward economic nexus?
- Massachusetts ‘tax-free’ weekend set for Aug. 13-14
- Pennsylvania Online Sales Tax System Changing to myPATH
- Florida Lowers Electronic Sales Tax Filing Threshold
- 3 Things to Monitor for Sales Tax Economic Nexus to Stay Compliant
- Sales tax holiday for food (Tennessee)
- Corporate payment card management not taxable data processing (Texas)
- Bill would make diapers exempt from all sales tax across NY
- Senate Reviews State Sales Tax Burdens on Small Businesses
- White House takes new look at federal gas tax holiday
- Congress’ Crypto Reporting Rules Draw Constitutional Challenge
ASIA-PACIFIC
- No penalty for unintentional non-payment of VAT
- Various VAT amendments suggested – to increase VAT collection
- Shenzhen customs and tax authorities announce transfer pricing collaboration
- Continued efforts in VAT credit refunds to bear fruit
- Supreme Court rules service tax applied on reimbursed costs of seconded employees
- Overseas Commission Agent Services are not Liable to GST under RCM
- Gurugram GST Refund Fraud Case: Court grants Bail to One Accused
- Austria Delays Carbon Pricing as Part of Package for Inflation Relief
- GST Council Meet on 28th June to Consider Revision of Tax Rates
- Lack of Segregation of Credit taken on ‘Input Services’ will restrain Application of correct ratio as per CENVAT Credit Rules
- GST Portal: GSTN advises Taxpayers not to avail ITC on Same Invoice appearing twice in GSTR-2B
- Recovery of Interest Without Adjudication Under GST
- GST applicable on voluntary payments made by members to housing societies, says AAR
- Buyer Not Responsible For Non Payment of GST by Seller
- CBIC issued guidelines w.r.t. sanction, post-audit and review of refund claims
- CBDT released Excel Offline Utility for preparing and filing ITR-5
- GST Council-Appointed GoM to Meet on June 17; likely to discuss GST rate rationalisation
- 5 Years of GST – Hits and misses
- A2ZTaxCorp’s Weekly GST Communique dated June 13, 2022
- GST Notices & Possible Solutions
- GST: Jharkhand HC holds Garnishee Proceedings as ‘Infructuous’ since Demand stayed during Appeal Period
- Sales Tax Orders: Exemptions and rates
- Goods and Services Tax is better than Sales and Services Tax: World Bank
- TDS 22/10 GST: Whether property sale is zero-rated. Time bar.
- GST: Private recreational pursuit or hobby, taxable activity
- DIA IR detects mega sales tax fraud
- Dry leasing of aircraft: PIA wants to pay GST in instalments
- Sindh to reduce sales tax on IT, software business from 13% to 3%
- FED on cigarettes and air travel enhanced
- Public feedback sought on proposed changes to GST Act
- Launch of Public Consultation on GST (Amendment) Bill 2022
EUROPE
- Albania, North Macedonia, and Serbia Sign Memorandum of Tax Cooperation
- Which Countries Have E-Invoicing Mandates Coming In 2023 And Beyond
- Selling with Zalando: How to stay VAT compliant
- Carbon Taxes in Europe
- EU Review of VAT reforms under French Presidency
- Statute of limitations in Europe
- EU VAT Directive 2006/112/EC Explained – Overview of the Articles covered
- EU VAT Directive 2006/112/EC explained: Art. 204 – Persons liable to pay VAT to the authorities…
- European VAT rules for e-commerce
- EU Finance Ministers fail again to reach political agreement on proposed Pillar Two Directive
- European Commission backs EU candidate status for Ukraine, Moldova – Overview EU, NATO, EFTA…
- Deeper co-operation with Norway to fight VAT fraud
- VAT Expert Group urges the European Commission to provide the legal certainty on the concept of ”Fixed…
- WTO 12th Ministerial Conference secures key outcomes on fisheries subsidies, pandemic response,…
- Intra-Community VAT: what it is and how does it apply?
- VAT Expert Group meeting #31 on June 10, 2022
- Key areas under VAT in the Digital Age
- The liability of tax advisers in the EU has reached its next stage
- European Court of Justice rules on use of statistical data for determination of customs value
- VAT and Business Models for Charging Electric Vehicles
- Fasten the seatbelts for the Upcoming E-Invoicing/Real Time Reporting/SAF-T implementations (changes) in the European Union
- European Parliament rejects carbon legislation package
- Optional reverse charge mechanism to stay in place until 2027
- VAT Refunds in the EU and Middle East
- Commission launches infringement proceedings against the UK for breaking international law
- Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent
- Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time
- Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for unspecified goods
- Comments on C-596/20: ECJ leaves unanswered second set of questions about double VAT in IT services
- Flashback on ECJ cases C-387/01 (Weigel) – Directive allows imposition of a consumption tax such as the Normverbrauchsabgabe base tax
- Flashback on ECJ Cases C-524/15 ( Menci) – Criminal prosecution possible in addition to fine for non-payment…
- Flashback on ECJ cases C-438/01 (Design Concept) – Place of supply rules also…
- Comments on C-333/20: Could a foreign affiliate give your business VAT fixed EU…
- Flashback on ECJ Cases – C-154/08 (Commission v Spain) – Services rendered by the ‘registradores de la propiedad’ are subject to VAT
- Flashback on ECJ cases C-376/02 (Goed Wonen) – Retroactive application of…
- Flashback on ECJ cases C-255/02 (Halifax and Others) – Abuse of law
- Flashback on ECJ cases C-475/03 (Banca popolare di Cremona) – IRAP (Regional Tax on Productive Activities)…
- Comments on ECJ C-276/18: Against All Odds, VAT Double Taxation Exists in the EU
- Flashback on ECJ cases C-284/03 (Temco Europe) – Passive provision of spaces or surfaces in buildings constitutes ‘rental of immovable property’
- Flashback on ECJ Cases C-394/04 (Ygeia) – Provision of telephones, rental of television sets, the supply of beds and meals to hospital patients are not exempted
- Comments on ECJ C-714/20: Indirect customs representative is not jointly liable for import VAT
- Comments on C-333/20: Permanent establishment for VAT purposes: some clarifications recently provided by the CJEU
- Comments on ECJ C-714/20: Indirect customs representative not responsible for…
- ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Questions – Composite services provided at charging points for users of electric vehicles
- ECJ C-596/20 (DuoDecad) – Judgment – ECJ has no jurisdiction to answer the questions…
- Comments on C-235/21: In exceptional circumstances, a contract may be considered an invoice
- Comments on ECJ C-218/21: Reduced VAT rate on elevator repair services and the disagreement between the AT and the CJEU
- Agenda of the ECJ VAT cases – 5 Decisions and 1 AG Opinion till July 14, 2022
- ECJ C-188/21 (Megatherm-Csillaghegy) – Order – Right to deduct VAT even when the tax…
- Comments on ECJ C-714/20: The responsibility of the customs representative in the…
- Flashback on ECJ Cases – C-414/07 (Magoora) – Deduction of VAT on the purchase of fuel for certain vehicles…
- Comments on C-596/20: ECJ has no jurisdiction to answer the preliminary questions raised
- Roadtrip through ECJ Cases – Focus on ”Tax Point/Chargeable event & Chargeability of VAT” (Art. 62-71)
- Comments on ECJ C-714/20: Indirect customs representative is not jointly liable for…
- VAT rate for elevator repairs and maintenance (CJEU judgment)
- How are fiscal receipts stored in Albania?
- Cabinet approves draft bill on tax measures in science-technology parks
- Extended VAT return filing deadlines
- VAT guidance concerning the provision of furnished accommodation
- Does your seaside apartment qualify as a hotel for VAT purposes? Tax authorities publish…
- Mandatory B2B E-Invoicing in Belgium … what we heard …. (Update June 17)
- VAT levy on the provision of furnished accomodation – Important change from July 1, 2022
- Setting up a VAT unit, the conditions and stopping it
- FAQ published about VAT reduction heat pumps, solar panels and solar boilers
- Extension of VAT filing deadlines
- Government Submits Draft Bill for Anti-Crisis Package to Help Mitigate Effects of Inflation
- Proposal: 0% VAT on bread, 9% on gas supplies, excemption excise duties on electricity and gas
- VAT perspective on early termination of energy supplies; VAT treatment of promotional events
- Proposed increase in VAT registration limit, income limit for applying lump-sum tax regime
- How to register for VAT in the Czech Republic?
- SAC: right to deduct input VAT always to be proved by the taxpayer
- New accounting law introduces e-booking requirements
- Denmark approved a new Bookkeeping law cover e-Invoice!
- Denmark announces countrywide e-invoicing mandate
- The new Danish Bookkeeping Act makes e-invoicing mandatory as of 2024
- Estonia’s tax system is the most competitive in the OECD
- Eesti 200 leader: Inflation should be tackled via energy tax cuts
- Insurance and brokerage: new guidelines for benefiting from the VAT exemption
- Transition period on new import reverse charge in France ends June 30, 2022
- All You Need to Know About E-invoicing and E-Reporting Standards in France
- Is the 5% fine for failure to reverse charge VAT constitutional?
- France urges to voluntarily regularize distance sales made before July 2021
- French Finance Minister: not planning any VAT tax hike
- French Tax Administration encourages taxable persons to carry out VAT voluntary disclosure with respect to Intra-Community distance sales of goods
- Implementation of E-reporting in France
- VAT impact of transfer pricing adjustments
- Government extends e-invoicing obligations of small enterprises
- If the invoices are wrong, the omitted VAT payment must also be corrected
- E-account, Esterometer, San Marino: what changes from 1 July
- Renovation of the professional studio leased: deductibility costs and deductibility VAT
- VAT deduction on importation in the absence of a customs declaration: the clarifications of the…
- PNRR Decree 2: News about E-invoicing in Italy for Taxpayers
- Transfer Pricing and Value Added Tax are getting closer, so what now?
- Mandatory B2G e-invoicing in Luxembourg since May 18, 2022
- Parliament considers bill to implement EU directive on AEOI for digital platform operators
- Horse trader demonstrates VAT entrepreneurship, but is not the buyer of one horse
- Non-payment of repayment on a telephone loan with a subscription does not lead to a VAT refund
- Additional assessment for turnover tax after credit invoice annulled
- Umbrella exemption applies to services to ”Waterschappen”
- Zero VAT return is a decision open to objection
- Court The Hague Date of judgment: VAT assessment
- Transfer of leased real estate by project developer to investor: Transfer of Going Concern?
- AG: “Obligation to use an eRecognition authentication method that has to be obtained from a commercial…
- VAT deduction HRe boiler must be based on reimbursements for generated electricity and heat
- The fact that due diligence has lasted for a long time does not make the term exceeding excusable
- Deduction of pre-tax for the purchase of ”High Return” electric boiler according to the output approach
- Single transfer construction site no generality of goods
- VAT rate guideline sent to the House of Representatives
- Selling plots at the end of entrepreneurship is economic activity
- Organizing and facilitating choirs one indivisible economic performance at a general VAT rate
- Objection to nil turnover tax return is admissible
- Mandatory e-invoicing likely to be postponed in Poland
- Poland Increases Late Payment Interest Rates Again
- Poland extends to Oct 2022 inflation VAT rate cuts
- A group of fraudsters detained by the cash register, issued false invoices and washing money
- Poland offers customs and VAT relief for aid to Ukrainians
- Zero VAT extended by the end of the year to services and goods intended for refugees from Ukraine
- Reduced VAT rates will stay longer
- Fixed establishment: actual control of the contractor’s back office and the place of receipt of services
- Sales documented with receipts should be corrected using the “in a hundred” method
- Extension of anti-inflation measures, including VAT
- VAT groups six months later and with additional obligations
- Mandatory structured invoices postponed to January 1, 2024
- Mandatory KSeF most likely from January 1, 2024
- Mandatory KSeF probably only from 2024
- Postponement of the obligatory use of cash registers in car washes and other similar services in Poland
- EU Council authorizes Poland to introduce mandatory e-invoicing as of January 2024
- Portugal SAF-T (PT) update
- Non-resident business with a Portuguese VAT registration must now submit monthly invoices under SAF-T PT
- Romania to implement countrywide e-invoicing requirements for public and private sectors
- Extending VAT Reverse Charge Mechanism for Certain Supplies
- E-Transport technical documentation has been published
- Romania implements E-transport as of July 2022
- Government Opens Public Consultation for Draft Bill to Implement EU Legislation on VAT Act
- New indicative dates for the CTC roll-out in Slovakia
- Slovakia VAT guide
- Adjustment made for the difference between the amounts recorded in the books kept in the SII and the amounts…
- VAT rate for parking of vehicles and the transfer vehicles and the transfer from the parking lot to the…
- Provision of services between subsidiary and parent company free of charge
- Consultation of the DGT on the tax obligations of an “Influencer” who publishes content on a platform
- Goods stolen during hostilities: what about VAT?
- Impact of Martial Law on Transfer Pricing Requirements and Amended Extension of Tax Obligation…
- HMRC Guidance: Check a UK VAT number: service availability and issues
- News story: HMRC late payment interest rates to be revised after Bank of England increases base rate
- HMRC Guidance: Border Operating Model
- VAT Group and Divisional Registration: UK VAT groups may include members established in…
- HMRC Policy paper: VAT domestic reverse charge for mobile phones and computer chips
- HMRC Guidance: Claim a credit or defer paying Plastic Packaging Tax
- Parliamentary bills: Northern Ireland Protocol Bill
- HMRC Form: Apply for permission to opt to tax land or buildings
- The meaning of “business” and “non-business”- New guidance
- How to avoid MTD penalties
- Electronic invoicing update
- Cross-border Tax Complexities Losing UK Digital Services Firms £3.5bn
- Infringement Proceedings Launched by the EU Against the UK for Not Complying with Northern Ireland Protocol
- The hidden complexities of the UK Government Northern Ireland Protocol Bill
- HMRC research indicates lack of awareness of MTD VAT
- New guidance on its approach to determining whether activities form part of a business for VAT purposes
- Policy paper: Northern Ireland Protocol: the UK’s solution
- HMRC Policy paper: Northern Ireland Protocol Bill: UK government legal position
- Press release: Government introduces bill to fix the Northern Ireland Protocol
- UK VAT and Northern Ireland Protocol Bill 2022
- HMRC using Kittel Principle to target supply chain VAT fraud
MIDDLE-EAST
- ZATCA to Subsidize E-invoicing Solutions
- Saudi authorities to pay VAT on private educational services
- Tax authorities announce tax amnesty program
- KSA announces customs duty rate change affecting 99 product categories in the HS code
- FTA issued Public Clarification (VATP029) on Gold Making
- UAE Supreme Court orders cancellation of tax penalties for re-submission of returns
