English for non-native speakers
English is the most spoken language in the world. Mandarin (Chinese) and Hindi are next, followed by Spanish, French and Arabic. The VATupdate Team comes from the Netherlands and Belgium, and as hardly anyone outside these countries speaks Dutch or Flemish, we need to learn other languages. English seems the most obvious first foreign language, and we think that we can communicate pretty ok in that language. But is that really true?
Learn to speak English HERE
Brits take etiquette seriously. They often don’t say what they are thinking because they don’t want to be rude. Instead, they say something which sounds a bit more positive. But don’t be fooled! Some common phrases mean the opposite of what you think they mean.
You may have seen these types of overviews before, but it’s always fun to show these. And therefore, we do.
What Brits say |
What you think they mean |
What they actually mean |
| I hear what you say | They accept my point of view | I totally disagree and do not want to discuss this further |
| With the greatest respect | They’re listening to me | This is stupid |
| I almost agree | They’re not far from agreement | I do not agree at all |
| That’s not bad | That’s poor | That’s good |
| Quite good | Very good | Not very good |
| Incidentally/by the way | That’s not important | That’s the main point |
| I’m sure it’s my fault | They think it’s their fault | This is your fault |
| I only have a few minor comments | There’s no major issue | Please redo the whole thing |
| You must come to dinner | They want me to come | This is not an invitation; I’m just being polite |
| I’ll bear it in mind | They’ll consider my suggestion | There’s no way I’m doing that |
| How are you? | They want to know how I’m doing | Please don’t tell me your life story |
| I have a question | I have a question | I have 18 questions |
| Happy to discuss further | We can continue the conversation another time | Don’t ask me about this again |
| No worries | It’s ok | You really messed up this time |
Do you have these things in your own language as well? Let us know.
At least we know that when we’re talking about VAT, that’s a language we understand very well. No worries, we’ve got everything covered!
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 Belgium, the Netherlands and the United Kingdom
- Job opportunities in Czech Republic, Hungary, India and the Netherlands
- Global VAT rate changes announced in week 39 (week of Sept 26)
- OECD Digital Services Supporting SMEs to Get Tax Right
- OECD Tax Administration 3.0 and Electronic Invoicing Initial Findings
- International indirect tax guide
- OECD FORUM ON TAX ADMINISTRATION – Tax Administration 3.0 and Electronic Invoicing – Initial Findings
- What is a digital good, anyway?
- OECD reviews global e-invoicing regimes
- Zero customs duty on containers to continue applying until the end of February 2023
- Everything you need to know about customs warehousing
- E-invoicing Compliance E-book
- Comparison between LRD, Commissionaire and Sales agent
- VAT: Agent vs Principal
- Tax Policy Reforms 2022 OECD and Selected Partner Economies
- Digital Darwinism Part 2: Digital Transformation is Key to Survival
- VAT on non-fungible tokens (NFTs)
WEBINARS / EVENTS
- IVA 2022 Autumn Conference on 20 and 21 October 2022 in Barcelona, Spain
- SNI TaxTech Pods series: Serbia E-Invoicing
- TBI Expert View by Taxback International S2 EP05
- Webinar Pagero: Why e-invoicing compliance is vital to your P2P strategy – Recorded version
EUROPE
- VAT due dates in Europe
- Green Taxes: Using VAT to Fight Climate Change
- The Definitive Guide to European Plastic Tax Regulations
- Flashback on ECJ cases C-144/00 (Hoffmann) – The expression ‘other cultural institutions which are recognised’ includes soloists performing individually
- ECJ C-235/21 (RAIFFEISEN LEASING) – Judgment – A written contract may exceptionally be…
- Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches
- ECJ: Joint and several liability on import VAT can only be applied after an unequivocal and explicit provision from Member States
- ECJ C-344/22 Gemeinde A vs DE – Questions – Municipality “spa tax” economic activity/taxable person?
- Comments on ECJ C-695/20 (AG Opinion): Compensation paid by users of the online platform is, according…
- Comments on ECJ C-330/21: Reduced VAT rate applicable to fitness center services
- Agenda of the ECJ VAT cases – 5 judgments till October 13, 2022
- Comments on ECJ C-98/21: No VAT recovery for a holding company on the purchase of services that are contributed to its subsidiary
- Comments on ECJ C-330/21: Running a fitness room: 6 or 21% (Belgian) VAT?
- This is what happened in the ECJ (VAT) in September 2022
- Agenda of the ECJ VAT cases – 4 judgments in October 2022
- Comments on ECJ C-330/21: Use of sporting facilities whether subject to the reduced rate
- Comments on ECJ C-696/20: ECJ against double VAT-taxation in case of goods acquisitions
- Comments on ECJ C-98/21: News on Input Tax Deduction for Holding Companies
- Comments on ECJ C-378/12 (AG Opinion): Double VAT recovery does not have to be an unjust enrichment
- Business Europe: Contribution to the reform of the EU Union Customs Code
- EU Quick Fixes – VAT Forum Report
- Exporting to the world: EU regions and trade
- Position paper – AmCham EU signs coalition letter on customs reform in the EU
- Introducing the Superyacht VAT Think Tank
- Intra-community movements of own goods without active EU VAT number
- Which Member States in the European Union allow for VAT grouping?
- How to Get a VAT Number if Your Business Isn’t Based in the EU
- Subsidy also possible for VAT when installing an internet connection in Italy
- Virtual Events and the Risk of Double Taxation
- Observations on the “new” flexibility recognized for the preferrential VAT rates
- European Commission publishes regulations on the Excise Framework Directive
- Single Purpose vs. Multipurpose Vouchers
- No reverse charge mechanism in the case of rental revenues of foreign property owners
- New interest rule for overdue VAT credits and liabilities
- Belgium Clarifies Reduced VAT Rate for Masks and Hydroalcoholic Gels Until End of Year
- Belgian administration approves draft legislation implementing DAC 7 into Belgium law
- VAT certificate for the renewal of “dealer” plates from October 1, 2022
- Further extension of the import VAT exemption for medical supplies
- Federal Deputy Minister opposed to increasing VAT on energy
- Cancellation of the VAT exemption on the supply of gas and electricity
- Amendment to the VAT Act – increased limit for registration
- Reverse charge regime for the supply of selected commodities (mobile phones, video game consoles or metals)
- E-Reporting or E-Invoicing in France, what’s the deal?
- France publishes the Amending Finance Law 2022
- E-Reporting or E-Invoicing in France, what’s the deal?
- Exportations from France
- Spontaneous regularisation of French VAT on distance sales by foreign operators
- VAT deduction rights and payroll tax consequences
- High court rules tax authorities may use open social media data for tax audits
- 5% fine for failure to reverse charge the VAT (when the taxpayer is authorized to deduct it) is constitutional
- Federal Fiscal Court: transfer of vouchers in distribution chains
- Annual VAT returns: new deadlines and interest rules
- VAT reduction now also for district heating
- Draft legislation for 2022 Annual Tax Act
- No VAT group between sister companies
- Update On VAT Exemption For Venture Capital Funds
- BFH on the liability of the Controlled Company in a VAT group
- Entrepreneurship of a British LTD and its residency
- Reduced VAT rate for gastronomy also in 2023
- Entrepreneurship of a Ltd and residency
- VAT and tax code: BFH on the liability of the controlled company in the VAT group
- Irish Revenue Updates Guide to Exchange of Information Including New Section on DAC6
- Budget 2023 & current (indirect) tax developments
- Cut to flat-rate VAT payments will cost farmers €46m
- VAT proposals in budget 2023
- Ireland cuts VAT on newspapers
- Ireland’s Budget 2023 Delivered: 9% VAT rate for gas and electricity will be extended to 28 February 2023
- Irish Revenue Updates Guidelines for Installment Arrangements Including Extended Time Frame to 60 Months for COVID-19
- Tax Agency Clarifies Preferential VAT Rate on Medical Equipment, Ancillary Goods Under Relaunch Decree
- Italy Again Extends Reduced Fuel Excise Duties and Reduced VAT Rate on Natural Gas Used for Transport
- Italy Establishes Rules for Settling Pending Tax Disputes before the Supreme Court
- Italian VAT number – what is it and who needs it?
- Ruling 474: VAT rate – Supply of medical device gas – Table A, Part II
- Ruling 477: Services of collecting sports bets and related wagers through computer platforms – VAT…
- Ruling 478: Finance lease contract concerning a “Tomograph Computerized Tomograph
- Ruling 480: Services rendered by intermediaries as part of the activity of collecting public games
- Recent VAT developments (ATOZ alert)
- VAT treatment of Director fees in Luxembourg
- Temporary 1% decrease of VAT rates
- Malta increases interest rates on late VAT payments
- Malta Increases Interest Rate on Unpaid VAT and Revises Increase for Income Tax
- VAT exemption for medical pedicure services
- No violation of the principle of confidentiality when information is only known after the due diligence has been completed
- BV successfully claims VAT deduction for construction costs of a large garage under the home owner-manager
- Implementation of the Horizontal Excise Directive delayed: Customs is working on a solution
- Also with integrated solar panels no deduction of VAT construction costs home
- Access to performance and (alcoholic) intermission drinks for VAT and independent services
- New definition of producer for packaging in the Netherlands
- 21% VAT on animal feed for livestock and non-livestock
- Passive operation of tennis accommodation by the municipality qualifies as an exempt rental for VAT
- X does not make a lower VAT levy for private use of a car plausible
- Gelderland District Court: Corrections for private use of the car
- E-learning: reduced VAT rate also applies to digital learning via the ‘electronic route’
- Break drinks and performance do not constitute a composite, single supply for VAT
- Reclaim foreign VAT 2021 no later than September 30, 2022
- VAT exemption for medical pedicure who performs foot care for diabetes
- KAS boasts of its effectiveness
- Sales of a license to a buyer from a non-EU country
- VAT group in Poland as from 1st January 2023
- Mandatory e-invoices system (KSeF) in Poland as from 1st January 2024
- VAT number in Poland – brief introduction
- Tax obligation for an advance invoice
- Paying taxes from account belonging to entity other than tax payer
- Poland increases the interest on late VAT payments
- KAS: Every fourth sale without a receipt and out of the system
- Tax advisors: without new technologies, no move
- A careless taxpayer will also be responsible for an unreliable contractor
- What are the Benefits of Integrating KSeF With EDI?
- Auction sale of real estate is sometimes VAT exempt
- The Sejm passed a law extending the anti-inflationary shield until the end of the year
- The tax office cannot return the ball to the taxpayer
- What awaits us in the new tax year? – SLIM VAT 3 package consultation
- Indirect Tax Agreement between Belarus and Russia to be Signed
- Russian Federation has approved the Treaty with Belarus on General Principles of Taxation on Indirect Taxes
- Russia Proposes to Limit Application of Zero VAT Rate to International Cargo Transportation that Crosses Russian Border
- VAT rate will be lowered from 10% to 4% for feminine hygiene products
- Spain reduces the VAT rates on energy
- Recovery of VAT on uncollectible credits. Another step in the right direction
- Spanish Tax Authority issues FAQs regarding new plastic packaging tax
- VAT on deliveries of goods between parent company and branch
- New indirect tax on non-reusable plastic packaging starting 1 January 2023
- VAT in Spain – brief introduction
- Spain Cuts VAT Rate on Natural Gas and Other Fuels for Heating
- Switzerland approves increasing VAT rates in 2024
- Swiss Voters Reject Withholding Tax Reforms for Bond Interest but Approve VAT Increase
- Increase in Swiss VAT rates
- VAT rate changes: The entry into force is scheduled for January 1, 2024
- Public Vote Confirmed Swiss VAT Rate Increase and Rejected the Reform of Withholding Tax –…
- Swiss vote to raise VAT to 8.1% 2024
- Swiss Back Plan to Work Longer, Lift VAT to Pay for Pensions
- Voted yesterday: Swiss VAT rates will change but undecided yet per which date
- VAT rate increase to 8.1% as of Jan 1, 2024 to finance pension system approved in referendum
- Customs: Ukraine to join the Common Transit Convention and the Convention on the Simplification of Formalities in Trade in Goods on 1 October 2022
- Zelensky signs law on return of excise tax on motor fuel
- Is the transaction for the supply of property rights to real estate objects subject to VAT taxation?
- Reminder: non-resident providers of e-services to natural persons must VAT register and pay VAT
- BEB continues the fight against illegal VAT refund schemes
- HMRC Guidance: Starting and ending transit movements in Northern Ireland using common and Union transit
- HMRC Guidance: Claiming preferential rates of duty between the UK and EU
- FTT: E-ZEC MEDICAL TRANSPORT SERVICES LIMITED: non-emergency ambulance services – whether zero rated under Item 4 Group 8 Schedule 8 VATA 1994
- Need to become VAT registered?
- Scottish VAT Assignment – Experimental Statistics
- HMRC suspends tax refunds to Tax Credits Ltd
- Input VAT: payments must be linked to intention to trade
- VAT deregistration denied, penalties upheld
- Should VAT be charged on COVID-19 PCR testing services?
- Ferret food has recently been ruled to be subject to 20% tax when previously it was VAT free (from 1973)
- Work on farm buildings
- HMRC Guidance: Place of supply of services (VAT Notice 741A)
- BMW Shipping Agents Ltd – FTT – Import – Whether taxpayer is the Declarant and liable to import VAT
- HMRC Official Statistics – Scottish VAT Assignment
- HMRC Guidance: Fuel and power (VAT Notice 701/19)
- Government relaunches VAT refund scheme for free to access galleries and museums
- Making Tax Digital (MTD) – old VAT portal closes 1 November 2022
- Emerchantpay Ltd – FTT – Whether supplies received from connected Bulgarian company are exempt intermediation services
- HMRC Notice: Who should register for VAT (VAT Notice 700/1)
- Isle of Man Issues Public Notice on Reduced VAT on Certain Construction Services
- HMRC Guidance: Apply for an exemption from Making Tax Digital for VAT
- Govt extends foreign trade policy by 6 months
- New VAT penalty regime: Is your business ready?
- HMRC Notice Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics
- HMRC Guidance: Goods or services supplied to charities (VAT Notice 701/58)
- UK Government presents mini-Budget and Growth Plan
- UK to launch VAT-free shopping for all overseas tourists
- Isle of Man VAT breaks for construction
- UT: Northside Fleet Ltd – Whether First-tier Tribunal followed correct approach when denying input tax…
- An overview of the key points including covering B2B and B2C supplies
AFRICA
- Angola Allows Periodic VAT Payments in Installments
- General Tax Administration (AGT) has recently made available the option to pay the VAT in installments
- KRA extends deadline for Tax Invoice Management System migration
- Kenya e-invoicing TIMS full implementation 30 Nov 2022
- VAT guide on import of goods
- The importance of understanding the nature of services supplied
- Scrap VAT on chicken and beef, DA asks finance ministry
- Uganda VAT e-invoicing & e-receipt EFRIS (mandatory real-time e-invoicing and receipt reporting from 20 June 2022)
- Government to Start Collecting Vat On Facebook Ads On October 1
AMERICAS
- When working remote turns into a “Columbian VAT Holiday”
- Two VAT-Free Days in 2023: Ocampo
- Colombia Electronic Invoice System
- Texas Comptroller Proposes Local Tax Situsing Rule Changes After Judge Said it Failed to Follow Procedure
- Illinois: Court Grants Streaming Entertainment Companies’ Motion to Dismiss in Local Provider Fee Case
- Colorado: Proposed Rules on Retail Delivery Fee to be Discussed at Virtual Public Hearing
- Amazon Warehouse Does Not Create Physical Nexus in PA
- New free tool to calculate US Sales Tax
- Sales Tax for Digital Products in the US
- Risks of misunderstanding the impact of economic nexus
- Louisiana Sales and Use Tax Commission for Remote Sellers Publishes Rules for Voluntary Disclosure
- State of New York Maintains that End-of-lease Adjustments for Fleet Cars are Not Eligible for a Sales Tax…
- How the Section 232 Tariffs on Steel and Aluminum Harmed the Economy
- As an online seller should I collect sales tax?
- Louisiana: Adopted Rule Addresses Sales and Use Tax Commission for Remote Sellers’ VDA Program
ASIA PACIFIC
- Daily GST Updates October 1, 2022
- GST: Security Services provided by LLP not to be covered under RCM, rules AAR
- ₹1,47,686 crore gross GST revenue collected in the month of September 2022
- Daily GST Updates – September 30, 2022
- GST: CBIC Extends Last Date for filing of ITC
- GST: Amount in Electronic Credit Ledger can be Utilized to Pay Pre-deposit, rules Bombay HC
- Recent Updates In GST till 29th September 2022
- GST Changes w.e.f 1st October 2022: All You Need to Know
- Disallowance on account of TDS payable not sustained When Assessee has Shown Expenditure in his Accounts: ITAT
- Sequential filing of GST Returns w.e.f. October 1, 2022
- Allowed refund claim of any balance in the e-cash ledger w.e.f. October 1, 2022
- Stringent Conditions to avail GST Credit w.e.f. October 1, 2022
- Continuous Non-Furnishing of GSTR-3B a Ground for Cancellation of GST Registration: CBIC Notifies Amendment to GST Rules
- Latest GST Updates
- Daily GST Updates – September 28, 2022
- Last Day of Issuance and Declaration of GST Credit Notes
- Simple GST structure can check tax evasion
- Hiccups Post GST in the Insurance Sector
- 8 Points – GST compliances before the end of September 2022
- GST compliance on Sale of Capital Goods
- Limitation Period for Appeal cannot Start since GST Registration Cancellation Order was Unsigned
- GST registration cannot be cancelled based on Legally Flawed Proceedings
- GST: Service procured for Promotional Scheme not entitled to Input Tax Credit, rules AAR
- Taxability Of Support Services For Petroleum Operations Under GST
- Instructions Issued For Prosecution And Arrest Under Goods And Services Tax Legislation
- CESTAT allows Vodafone’s CENVAT Credit Claim on Tower/Tower Material, Pre-Fabricated Building and Shelters
- Daily GST Updates – September 27, 2022
- Weekly GST Communique – Week 4 September 2022
- Proof of Deemed Exports to EOU/EHTP/STP/BTP – DGFT Issues Corrigendum
- Customs Classification of Cranes (8426 or 8705)- CBIC Clarifies
- GST: Physical Verification of Premises for granting Registration without Notice Violates…
- Daily GST Updates – September 26, 2022
- GST: Myntra can’t avail Input Tax Credit on Vouchers and Subscription Packages from Third-Party…
- GST Intelligence issues biggest-ever show cause notice to Bengaluru-based online gaming company
- From 1st October, companies with Rs10 crore turnover mandated to generate e-invoice
- Daily GST Updates – September 23, 2022
- Maldives to Increase GST Rates
- Maldives raises GST from 6% to 8%, 12% to 16% for tourism sector GST 2023
- PUB00426: GST – Section 58: Specified agents of incapacitated persons, and mortgagees in possession
- Explanation of the updated GST invoicing rules and recordkeeping requirements
- Arkhom pours cold water on prospect of tiered VAT
- New VAT mulled that targets luxury goods
- Thailand’s top court rules Toyota unit must pay $272 mln in import duties
MIDDLE EAST
- Zakat, Tax & Customs Authority re-launches tax amnesty initiative
- E-invoicing phase II “linkage and integration”
- VAT refunds under the Licensed Real Estate Developer Scheme in KSA
- VAT guide on Electronic Contracts
- The link between Value Added Tax, Transfer Pricing and Customs
- VAT Guideline for Electronic Contracts
