When you open a cookbook these days, you get pages with information about the country, culture and backgrounds of all the ingredients you might need before you even see a real recipe. Whereas I just want to cook.
Want to know the recipe for VAT refunds? Find it HERE.
As far as I’m concerned, the same applies to VAT. VAT rules are complicated. If you have a question or a specific scenario, you don’t want additional information, that is not immediately useful or relevant. Unless you are as enthusiastic about VAT as us, of course.
On VATupdate you find the latest VAT news from around the world. If you have any specific questions, we always advice you to confirm the relevant VAT rules for your specific situation. You can always reach out to us if you’re looking for an (local) advisor.
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 and Czech Republic, Netherlands and United States
- Job opportunities in and Costa Rica, Poland and United Kingdom
- Job opportunities in and Germany, the Netherlands and United Kingdom
- New trade rules and import compliance trends on the E-Commerce Horizon
- Impact of the EU’s Carbon Border Adjustment Mechanism
- SAP: Introduction to the Data Retention Tool (DART)
- The tax transparency train fuelled by ESG
- More than 40,000 newsitems on www.vatupdate.com – HOW TO SEARCH?
- Three key considerations for VAT managers when migrating to SAP S/4HANA
- The ins and outs of consumption tax: VAT, GST, and Sales Tax!
- OECD: Environment Ministers’ commitments on plastics
- What is Peppol? The 4 and 5 Corner model explained
- eBook : Building a business case & Preparing an RFP
- Global 2022 VAT / GST changes
- Beyond GST, how technology can enhance tax function outcomes
- Metaverse should apply VAT
WEBINARS / EVENTS
- Webinar Zampa Debattista: VAT in the Yachting (Sept 14)
- Webinar by SNI: How to prepare for Egypt e-Receipt & KSA e-Invoicing Phase 2 (Aug 31, 2022)
- IVA 2022 Autumn Conference on 20 and 21 October 2022 in Barcelona, Spain
- Sovos Webinar: VAT Reporting and SAF-T: EU Developments (Sept 14, 2022)
- Vertex webinar – Invoice IQ Webcast Experience Vertex Invoice IQ – Overview and Live…
AFRICA
- Kenya VAT on non-resident digital services – update
- Foreign E-Services Suppliers Outside Scope Of Kenya’s New E-Invoicing Rules: KRA
- Government Exempts Services Delivered Through Digital Marketplace From Reverse Charge VAT
- Non-Resident Suppliers of Digital Services To Be Exempt from Issuing Electronic Tax Invoices
- Kenya Revenue Authority nets Sh130bn in July as new taxes kick in
- Zoom Introduces VAT To All Customers In Kenya
- How Kenyan Revenue Authority made Sh13.2 billion from fuel price increase
- Exemption of Non-Resident Suppliers of Digital Services from the VAT (Electronic Tax Invoice) Regulations, 2020
- Nigeria’s Imposition of Excise Tax on Phone Calls, Text Messages and Data Usage – Implications on…
- FG to squeeze more taxes from Nigerians in 2023, expands collection agents
- Limited tax base cramps Nigeria’s revenue
- Customs’ tax waivers rise to N2.3tn
- Is VAT A Federal or State Tax?
- Tax on phone calls
- VAT Reference Guide for Foreign Donor Funded Projects (Issue 2)
- Call for South Africa to overhaul its tax system, including a VAT hike
- VAT proposals for 2022
AMERICAS
- Aruba Ditches Plans For Value-Added Tax On Inflation Fears
- Introduction of VAT in Aruba postponed by a year
- Aruba – Turnover Tax Laws
- Aruba Postponing Introduction of VAT and Planning Increase in Business Turnover Tax
- Barbados Extends Value-Added Tax Reliefs For Fuels
- Barbados Provides Guidance on Reduced VAT on Electricity Supplies
- Plastics and Packaging Laws in Brazil
- Brazil Normative Instruction on the Valuation of Imported Goods Including Transfer Pricing References
- Ruling: Tax treatment applicable to forward contracts and payment of carbon credits
- Chile Tax Agency Clarifies VAT Documentation, Declaration Requirements for…
- VAT digital services B2C non-residents update
- Tax incentives will also apply to used electric vehicles
- Costa Rica – VAT Law
- Costa Rica VAT Guide for Businesses
- Filing deadline for VAT returns from the 15th to the 21st day of the next month
- VAT Policy 26 – VAT on Computers, Mobile Phones & Internet Service (Revised August 19, 2022)
- VAT Policy#34 : Rental/Sale of Land & Buildings (Revised August 17, 2022)
- SAT extends grace period to issue the Complemento Carta Porte until 31 December 2022
- Court rules on whether offsetting debt obligations results in VAT being creditable
- Penalties and sanctions do not apply to noncompliant electronic invoices with consignment note complement
- Civil law debt offsetting system not a means of payment to credit VAT (court decision)
- Phased mandatory e-invoicing in Paraguay
- Government announces VAT cut of 10% for Transport Services
- Special VAT Regime for COVID-19 Vaccines
- 5 reasons you need continuity in a sales tax provider
- Sales taxes generated 32.2 percent of state tax revenue in fiscal year 2020
- Washington cryptocurrency developments
- Colorado: City of Denver Enacts Sales and Use Tax Exemption on State Retail Delivery Fee
- 16 states are offering no sales tax on school supplies as average spend nears $300 per child
- Nexus Compliance: How Do You Know When You Should Collect Sales Tax?
- Accountant Checklist: Determining the Best Application of a Voluntary Disclosure Agreements
- The Ultimate Guide to US Economic Nexus
- Can remote employees create sales tax nexus?
- Texas Court Rules in Favour of Local Government Over Sales Tax Sourcing Change
ASIA-PACIFIC
- Entities paying notional GST have rights of appeal in federal courts (Federal Court decision)
- ATO Notes the Benefits of Peppol eInvoicing
- Azerbaijan Exempts Certain Animal Feed Products from VAT
- Azerbaijan Introduces VAT Exemption for Veterinary Services
- Animal Feed Products exempted from VAT
- Azerbaijan expands list of public legal entities exempted from VAT
- China special e-fapiao mandatory VAT invoice update
- E-Invoicing in China 2022: Expansion of the Fully Digitalized E-Fapiao Program
- 3% partial exemption on taxable sales for SME and monthly refunds of incremental VAT credits for…
- Daily GST Updates – August 26, 2022
- GST on Renting Of Immovable Property – Recent Amendments
- GST Transitional Credit filing from October till December: Centre approaches Supreme Court
- Daily GST Updates – August 25, 2022
- Taxability of Barter and Exchange under GST
- CBIC: Simplification of the procedure for compounding offenses under the Customs Act
- TN GST Dept. issued Press Release on scrutiny of monthly GST returns filed by taxpayers under…
- Recent Amendments in GST Refunds
- Changes in Form GSTR-3B
- GST Compliance Amendments
- Half Yearly Newsletter on updates in GST Law
- Optional Tables of FORM GSTR-9 & FORM GSTR-9C for FY 2021-22
- GST Daily – August 24, 2022
- Recent Updates In GST till 23rd August 2022
- CBIC issues instructions on powers to issue summons, arrest and access to bail under the GST law
- Daily GST Updates – August 23, 2022
- Advance ruling cannot be given on applicability of GST on Donation
- IGST on ocean freight likely to be scrapped
- Daily Tax Updates – August 22, 2022
- Supply of Printed Answer Booklets for Education Institutions would constitute Supply of Services: AAR
- Govt to investigate fraudulent misuse of PAN for GST registration
- To dodge crypto tax, Indian users take global exchange route
- Contract involves Services, as well as Supply/Deemed Supply of Goods, can only Classify under head ‘Works Contract Services’: CESTAT
- Know Your Rights and Duties in Summons under GST
- No GST applicable on UPI Services: Finance Ministry
- C&F agent Service is admissible input service
- No ITC on invoices raised for the past period as hit by Period of Limitation
- Online education firms not exempt from GST, clarifies Kerala AAR
- Why cancellation charges are taxable? CBIC V/s ECJ
- Malaysia Approves Bill to Impose Sales Tax on Low Value Goods
- Malaysia Customs Agency Explains Service Tax Exemption for Digital Payment Service Providers
- Philippines To Launch New Tax Registration Platform
- Filipino Committee Endorses VAT On Cross-Border Digital Services
- Plastics and Packaging Laws in Singapore
- Singapore Updates e-TAX Guide on Determining Payment Date for Complying with Withholding Tax Obligations
- Singapore Tax Authority Updates Guidance for Claiming GST on Expenses for Qualifying Funds
- Uzbekistan Confirms Three Percentage Point VAT Cut
- Uzbekistan confirms VAT rate cut to 12% on 1 January 2023
- Government Modifies VAT Computation and VAT Refund Rules
- Tax system reform strategy up to 2030 approved
EUROPE
- Flashback on ECJ Cases – C-464/10 (Henfling and Others) – VAT exemption for betting also applies to…
- ECJ non-VAT C-268/22 (VITOL) – Questions – Validity of anti-dumping duties regulation on imports of biodiesel originating in Argentina and Indonesia
- ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?
- Flashback on ECJ Cases – C-234/11 (TETS Haskovo) – Demolition of buildings and replacement by new…
- ECJ Customs – C-368/22 (Danish Fluid System Technologies) – Customs classification of ‘tube or pipe fittings’
- Flashback on ECJ cases C-174/00 (Kennemer Golf) – An annual subscription fees of…
- Roadtrip through ECJ Cases – Focus on Taxable transactions – Supply of Services (Art. 24-29)
- Comments on C-501/19: Agents without representation for VAT purposes even in the absence of a mandate?
- Comments on ECJ C-442/22 (Questions) – Is the company responsible for the fact that its employee issued blank invoices?
- Agenda of the ECJ VAT cases – 4 Decisions, 2 AG opinion in September (so far known)
- Flashback on ECJ cases C-189/11, C-193/11, C-236/11, C-269/11, C-293/11, C-296/11, C-309/11, C-450/11 (Commission v Member States) – TOMS applies to any type of customer
- Roadtrip through ECJ Cases – Adjustment of deductions – Recalculation (Art. 184 – 186)
- Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the…
- ECJ Case C-452/22 (Schütte) – Questions – Claim for reimbursement of the excess VAT paid to…
- Update: ECJ referral: Input tax deduction of a management holding company
- ECJ C-537/22 Global Ink Trade vs. HU (Questions)
- ECJ C-426/22 SOLE-MiZo vs. HU (Questions): Calculation of interest on VAT that was not…
- Flashback on ECJ Cases – C-248/09 (Pakora Pluss) – Import duties do not include the VAT to be levied on the importation of goods
- Flashback on ECJ Cases – C-527/11 (Ablessio) – Refusal VAT number requires strong suspicion of fraud
- ECJ Case C-442/22 (P Sp. z o.o.) – Questions – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
- Flashback on ECJ Cases – C-165/11 (Profitube) – VAT on the sale of goods placed under a customs suspension arrangement
- Flashback on ECJ Cases – C-617/10 (Åkerberg Fransson) – A Member State can impose a tax penalty and a criminal penalty
- Flashback on ECJ Cases C-49/12 (Sunico and Others) – Damages in respect of involvement in a tax fraud by a third party not subject to VAT
- Roadtrip through ECJ Cases – Focus on “Identification of Taxable Persons” (Art. 213-214)
- CJUE against double VAT- taxation in case of goods acquisitions
- Ryan VAT News July 2022: Updates from the EU Member States
- Website European Commission on EU and National VAT invoicing rules
- Trade agreements: what the EU is working on
- EU Businesses: Foreign VAT recovery inside EU
- Ryan VAT News July 2022: Four updates from the European Commission and European Court of Justice
- EU Invoicing Requirements: Material vs. Formal requirements of a valid invoice (based on AG Opinion in ECJ case C-80/20)
- Czech Presidency of the Council of the European Union, July to December 2022
- Fasten the seatbelts for the Upcoming E-Invoicing/Real Time Reporting/SAF-T implementations (changes) in the European Union
- Anti-dumping – steels originating in Russia and Turkey
- Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment
- The Future of the One Stop Shop and Import One Stop Shop
- European Commission Closes Infringement Procedure Against Germany Regarding Disproportional Obligations Concerning Joint and Several VAT Liability of Online Marketplaces and Sellers
- Payment Service Providers can rely on bank secrecy in case of tax audit
- The VAT credit on the current account does not expire!
- To remember: Circular 2017/C/64 on the invoice, condition for exercising the right of deduction in relation to VAT
- 5 Major Developments in Belgium
- Extension of investigation, assessment and retention periods
- DAC 7: New rules for digital platforms expected to apply as from 1 January 2023
- Plastics and Packaging Laws in Czech Republic
- Draft: draft bill introducing a cultural levy of 6% on turnover generated by Danish and EU-based digital streaming platforms and services in Denmark
- Denmark to Move Forward With 6% Digital Streaming Services Levy
- Denmark Tax Agency Explains New VAT Collector’s Item Criteria for Vehicles, Aircraft
- Electronic invoice and gift vouchers
- Plastics and Packaging Laws in France
- France Gazettes Decree Issuing VAT Deduction Procedures, Invoicing Obligations for VAT Groups
- Fines of 15 EUR per invoice for failure to issue VAT invoices electronically, capped at 15,000 EUR per year
- BFH rules on conditions for a German PE due to service provider activities
- VAT Guide: VAT in Germany
- Services of a hygiene specialist not subject to VAT
- Proposed changes to VAT recording and reporting
- The reduced VAT rate for restaurants and the catering industry ends in 2023
- German Ministry of Finance issues official guidance on withholding tax for software development services
- Temporarily Cutting VAT Rate on Natural Gas
- Tax Agency Clarifies Tax Treatment of Subsidies, Input VAT Deduction Rules
- Greece announced the deadline for providing required data to the myDATA platform in case of interconnection failure
- VAT Treatment of Wheeled Ultrasound Equipment Sales Due to COVID-19
- Place of supply for VAT purposes of training courses held in virtual mode
- Order no. 14908/2022 of the Italian Supreme Court: customs penalties and proportionality…
- A further case of deduction of import VAT paid on third party goods
- Ruling 436: Arrangements for reimbursement claimed as a credit by a university to a…
- Conversion into law of the “Semplificazioni” Law Decree: INTRASTAT communications back to their original dead
- Election campaign with 4% VAT rate
- Ruling 432: VAT refund – Person entitled to submit the request in the event of a transfer of business
- Flat-rate purchases from an EU supplier under a special regime: VAT obligations
- Italian Transfer Pricing Adjustments and VAT
- Ruling 429: Non-resident person – opening VAT number – tax domicile at the place of business of carrying out the professional activity in Italy
- Administration of meals to employees via app with a VAT rate of 10%
- Guarantee on VAT refunds through «direct assumption» in groups
- No error correction for VAT deduction via adjustment scheme
- Will you pay VAT on transactions between head office and permanent establishment in 2024?
- Wrongly sent additional tax assessment VAT
- Foundation that supplies teachers does not provide education
- No medical exemption for religious circumcisions
- Only if the Tax and Customs Administration concludes that the turnover tax return is incorrect can the COVID-19 subsidy be adjusted
- Providing staff, not providing education
- Rental tennis hall and supply of electricity for turnover tax one performance
- No VAT exemption for circumcisions
- Response period of six months does not conflict with EU defence principle
- Magic truffles are not a food: low VAT rate does not apply
- Too late objection to VAT additional assessment was rightly declared inadmissible
- Tennis hall owner can’t get VAT solar panels back
- Call to extend inflationary excise and VAT cuts
- Making teachers available is not an educational service: VAT exemption rejected
- Leaflet additional tax assessment VAT
- Withdrawal of temporary decision to reduce excise duty in 2022
- Trader who supplies missing traders must comply with tax information obligations on pain of a penalty of € 5,000 per day
- Leaflet VAT assessments
- Circumcision without medical indication not exempt from VAT
- Tax authorities hope to provide clarity with information leaflet for VAT assessment
- Norway Tax Agency Posts Board Ruling on VAT Treatment of Services Subcontracted From Foreign Suppliers
- Norway Tax Agency Posts Board Ruling on VAT Treatment of Home Seller Insurance, Condition Report
- Norway Tax Agency Posts Board Ruling on Refund of Excessive VAT Paid
- Ryan VAT News July 2022: Updates from Isle of Man and Norway
- Poland to stick on 23% VAT to support defence spending
- SAC: The tax office may refuse to credit the VAT surplus – even if it has not effectively extended the refund…
- Extension of the anti-inflationary shield until the end of the year (reductions excise tax on electricity, fuels and VAT rate food)
- The supply of tooling for the production of goods that are the subject of Intra-EU Supply of Goods…
- Fight against VAT fraud in e-commerce – draft amendments to the VAT Act and the National Tax Administration Act
- Deductibility of expenses incurred on behalf of third party; required information for individual ruling
- Customs post in Pulawy removed from list that can handle exports, imports, and transit of strategic goods
- E-commerce – Cross-border payments under the scrutiny of tax authorities from 2024
- Portuguese FAQ on VAT reverse charge for non-resident taxpayers
- Portuguese FAQ on VAT reverse charge for non-resident taxpayers
- E-book: E-invoicing and E-transport in Romania – Current Legal State, Challenges and Forecast
- Romania increases VAT rates in 2023
- VAT Rate changes per January 1, 2023
- Plastics and Packaging Laws in Romania
- Extension of the Grace Period for SAF-T Transmission to ANAF in Romania
- New boxes have been added to the VAT return for VAT exempt and zero rated transactions
- Russia Tax Agency Announces Zero VAT Rate on Certain Sales of Natural Diamonds
- Changes to the VAT-free limit on promotional gifts
- Deputy Speaker of the State Duma proposed to temporarily abolish VAT on school goods
- Proposal to extend the validity of the VAT exemption for agricultural producers
- How to get an accelerated VAT refund in a declarative manner
- Temporary VAT cut of 9.5% on Energy Consumption
- Reduction in VAT rates for energy products
- Parliament Passes Law Reducing VAT on Energy
- Plastics and Packaging Laws in Slovenia
- Spanish tax advisors protest secret bonus tax inspectors
- One step closer to mandatory B2B e-invoicing
- Spain: One step closer to mandatory B2B e-invoicing
- When will B2B e-invoicing become mandatory in Spain?
- Delayed VAT refund on exports hinders investment in the agricultural sector of Ukraine
- Hetmantsev turned to the Ministry of Finance to solve the problem with the blocking of PN and RK
- Plastics and Packaging Laws in Ukraine
- The territorial body of the DPS does not work because of the war: where to submit an application for…
- When should the budget reimbursement from VAT be returned?
- Does the business entity have the right, in case of cancellation of the VAT payer’s registration, to…
- A non-resident supplies e-services to individuals in the customs territory of Ukraine: what about the registration of the VAT payer?
- Truss considers cutting VAT to 15% to ease UK crisis
- HMRC to issue VAT Assessments to overseas businesses trading on online marketplaces
- RPC’s V@ update – August 2022
- Prison healthcare services a single composite supply for VAT
- New data shows just 992 UK businesses registered to pay new tax on plastic packaging
- VAT & Customs Duty: Goodbye CHIEF, hello CDS
- Education and Health & Welfare – new HMRC guidance
- Making Tax Digital (MTD) Reminder
- VAT Flat Rate Scheme
- CF Booth: deliberate conduct established by earlier VAT MTIC fraud appeal – UT
- Procter & Gamble: duty classification of ispaghula husks – FTT
- VAT Registrations and Simplifications in UK
- VAT and food supplies
- HMRC Guidance: Declaring reusable packaging for Great Britain imports and exports
- HMRC Policy paper: Developing Countries Trading Scheme: government policy response
- VAT Guide: VAT in United Kingdom (except Northern Ireland)
- Customs Declaration Service readiness
- Ryan VAT News July 2022: Updates from Isle of Man and Norway
MIDDLE EAST
- E-invoicing in the GCC and Potential Tax Implications
- Grant Thornton UAE: Tax Newsletter – August 2022
- GCC, UK co-launch free trade talks
- GCC Indirect Tax Digest – 19 August 2022
- Guidance on VAT registration certificates, simplified tax invoices
- Related Party Transactions For VAT In Bahrain
- Oman Tax Authority guide on E-Commerce (English translation by MMJS)
- OTA’s new VAT Guide on E-Commerce
- Digital tagging of excisable goods picks up steam in Oman
- IMF recommends Saudi NOT to reduce the VAT rate
- Saudi’s Zakat, Tax and Customs Authority calls on taxpayers subject to VAT to submit their declarations for July
- VAT applicable to gold if its purity level is below 99%
- Tobacco establishment shutdown for violating tax regulations worth Dhs91 million in Dubai
- Must Follow These 6 Considerations When Selecting a VAT Consultant Firm in Dubai
- Maximum Amount of Cash Refund Under the Refunds of VAT for Tourists Scheme
