The Future is Here
It was hard to miss: the EU Commission finally presented the proposals for the future of VAT in the European Union. The package is referred to as ‘VAT in the Digital Age’, abbreviated as “ViDA”.
An overview of ViDA can be found HERE
As expected, the whole VAT world has jumped on top of this and we have been publishing posts from many different sources. And of course we try to be one of the first to give our own insights and opinions about it, via our own “ViDA Analyzed Series”.
Are the proposals really new? Well, not in the sense that the topics are a huge surprise. The EU Commission has been building-up on these topics for quite some time, starting with the VAT Action Plan in 2016, the Quick Fixes in 2020, and the E-Commerce rules in 2021. The main reason why these proposals are so ‘hot’ right now, is that it’s now finally becoming more clear how the EU Commission wants to achieve its goals and when all the new rules should come into force.
Make sure you’re following our website every day, as we expect that in the coming week (and months) there will be a lot more articles about ViDA, and of course on all other VAT related developments and topics.
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 the Netherlands, Sweden and the United Kingdom
- Job opportunities in Belgium, Turkey and United Arab Emirates
- Job opportunities in the Netherlands, UAE and UK
- Key findings from our E-invoicing Compliance Readiness survey, including Dos and Don’ts
- PE Watch | Latest developments and trends, December 2022
- Tax & Digitisation: Considerations For Tax Experts
- Digital Services Taxes DST – global tracker
- Remember: ICC principles to authorities to implement a CTC system…
- Pagero regulatory forecast 2023
- Which Sales Tax Solution Does My Business Need?
- 2022 Global Crypto Tax Report
- Five Steps to Reinforce the Reputation of Your Tax Function
- Customs & Global Trade Update Week 49-2022
- Overview of Global Changes in VAT/GST per January 1, 2023
- Global VAT rate changes
WEBINARS / EVENTS
- Sovos Webinar: VAT Reporting and SAF-T: Changes you should know about (Dec 8, 2022)
- Vertex Exchange Europe 2023: Think forward, think tax (May 9, Barcelona)
- Fonoa Webinar – What Digital-First companies need to know heading into 2023 (Dec 8, 2022)
AFRICA
- GRA captures 5 more quarries for VAT infractions
- Ghana Announces Tax Hikes In 2023 Budget
- What moral right do you have to increase VAT? – Minority quizzes Akufo-Addo
- Zero VAT on locally assembled vehicles a game-changer
- Increment in VAT is inappropriate at this time – Ghana Chamber of Commerce CEO
- High Court: Glencore International AG v CSARS (34490/2021)
- Draft Binding General Ruling – Value-added tax implications of securities lending arrangements
- SARS: Independent persons serving on boards and committees of public entities
- SARS: Declaratory orders
- SARS: Imported services vs electronic services
- SARS: Input tax on motor cars
- SARS: Lease and sale of non-resident owned ships, aircrafts and rolling stock in South Africa
- SARS: VAT treatment of costs and disbursements
AMERICAS
- Argentina Publishes Budget Law for 2023 Including New Amnesty Regime for Foreign Currency, New VAT Rates for Advertising in Publications, and Other Measures
- Argentina Provides New VAT Rates Applicable to Advertising Space in Newspapers, Online News Portals
- Tax Policies Policy 25 – VAT ‘Tax Fraction’
- Policy 6 – VAT and Capital Equipment
- Policy 17 – VAT and Fishing Sector
- Taxing Digital Goods and Services: Recent Shifts and Trends
- Missouri’s Marketplace Rules Come into Effect January 1, 2023
- Kansas to Begin Phase-Out of Sales Tax on Food and Food Ingredients in 2023
- Does Alabama Charge Sales Tax on Services?
- Ohio: Amended Rule Repeals Sourcing Sales of Internet Access Services to Consumer’s Place of Primary Use
- Illinois Appellate Court Says Chicago Lease Tax is Neither a Local Sales Tax Nor an Ad Valorem Tax
- California: CDTFA Proposes Adoption of Marketplace Sales Rule through Regular Non-Emergency Process
- District of Columbia Attorney General Announces Settlement with Online Product Delivery Company for Back Taxes
- 5 Sales Tax Compliance Questions MS Dynamics 365 Users Want Answered
- Kentucky Extends Sales and Use Taxes to Additional Services
- Puerto Rico Back-to-School Sales Tax Holiday
- Virginia Exempts Food for Home Consumption and Essential Personal Hygiene Products
- Ohio Clarifies the Definition of Magazines Exempt from Sales Tax
- Guidance: Sales and use tax guide for automobile and truck dealers (South Carolina)
ASIA-PACIFIC
- The National VAT Day (yesterday) and National VAT Week
- NBR to expedite transition to automated VAT
- Top 9 VAT-payers to get NBR award
- Everything you need to know about China’s VAT rebate policy
- EU requests two WTO panels against China: trade restrictions on Lithuania and high-tech patents
- GST Tribunal is to be Set Up in Three Months: GST Council May Expedite Process
- Monthly GST Newsletter for December 2022
- Review of GST Orders Including Refund Order: Haryana Issues Instructions
- GST Portal Removes Tweet Informing New Facility regarding Dropping of Proceedings for…
- BPO services supplied to foreign customers are export of services for GST purposes
- No GST on Charges collected under Unparallel Health Insurance Scheme
- GSTR 10: Format, Filing and Due Date
- Higher sales in GSTR-1 and lower tax liability in GSTR-3B
- What Is TDS And Rates For F.Y.2022-23
- GST registration restored which was cancelled without due service of Show Cause Notice
- GST on medicines and medical supplies in India
- Online gaming industry okay with 28% GST on gross gaming revenue, but not on entry amount
- Council May Decide on Lowering GST on Health Insurance
- Notice is mandatory for physical verification of place of business under Rule 25 of the CGST Rules, 2017
- DGFT includes the additional export items in Appendix 4R w.e.f. Dec 15, 2022 and shall be applicable till Sep 30, 2023
- Intention to Evade GST cannot be Assumed Merely on Ground of Expiry of E-Way Bill
- GSTR-8 Form: Return filing, Due Date and Format
- Canteen fees: Conflicting GST rulings puzzle companies
- Indiana: Platform’s Sales of Virtual Items are Not Taxable Digital Codes or Specified Digital Products
- ICAI issues Handbook on Annual Return under GST
- Secondment of employees cannot be considered as Fee for Technical Services
- India’s Free Trade Agreements
- Kyrgyzstan ETTN e-invoicing January 2023
- E-Invoicing For Goods Mandatory In Kyrgyzstan From January
- Kyrgyzstan Requiring E-Invoice for All Goods Suppliers from 2023
- HESCO withdraws GST for suppliers
- FBR, provinces sign MoU on single sales tax return portal
- FBR to Consult Sugar Industry to Determine Sales Tax on Sugar
- Tax Agency Clarifies VAT Zero-Rated Incentives
- Philippine Department of Finance Notes Recent Approval of Bill for VAT on Digital Transactions
- Court of Tax Appeals affirms partial refund of Toyota’s customs duties and excess VAT
- Review of VAT refund scheme for PEZA firms backed
- Singapore is extending GST to imported Non-Digital Services and Low-Value Goods effective 1 January 2023
- Singapore passes Goods and Services Tax (Amendment) Bill 2022
- VAT Liability: Differences Between the Sale of Goods and Consignment Sales
- Thailand Simplifies VAT Registration Rules For Small (Online) Firms
- Vietnam Standard VAT Rate Increase effective 1 January 2023
- Vietnam COVID-19 VAT returns to 10% on key supplies 2023
EUROPE
- ECJ C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
- ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later
- Flashback on ECJ Cases – C-69/11 (Connoisseur Belgium) – No VAT due if contractually agreed costs are not charged
- Comments on ECJ C-247/21: Mandatory Invoice requirements for triangulation which can not be corrected later
- Comments on ECJ C-596/21: Refusal of input VAT deduction
- Comments on ECJ C-378/21: VAT wrongly charged B2C does not need to paid to the tax authorities
- DAC6 violates lawyer-client confidentiality: CJEU
- Comments on ECJ C-247/21: Importance of using the correct and proper wording on invoices
- Comments on ECJ C-247/21: Be careful with invoices for Triangulation
- Comments to ECJ C-141/20 & C-269/20: ECJ rules on financial interdependence in German fiscal unity VAT
- Comments on ECJ C-378/21: Can wrongly invoiced VAT be reclaimed? Even if no credit notes are drawn up and the VAT is not refunded to the customer?
- Comments on ECJ C-141/20: Majority of voting rights not required to form a VAT unity
- Comments to ECJ C-141/20 & C-269/20: Is there more of a fiscal unity for VAT, but mutual performances…
- Comments on ECJ C-696/20: Intra-Community Trade When the Polish VAT administration claims VAT twice!
- Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT
- Comments on ECJ C-269/20: Umbrella body of a VAT group may be designated as the sole taxable person of this…
- Comments on ECJ C-512/21: Right to deduct if taxable person has failed to fulfill the obligations arising from national provisions or Union law relating to the safety…
- Comments on ECJ C-620/21: Conclusion AG CJEU on the concept of ‘relevant Member State’ in the VAT…
- Comments on ECJ C-141/20: German scheme for VAT group not fully EU-proof
- Comments on ECJ C-269/20: Germany may designate an umbrella body as the sole taxable person of the VAT group
- Comments on ECJ C-108/20: No VAT deduction on goods subject of input VAT fraud committed…
- Comments on ECJ C610/19: Right to deduct VAT even if invoices cannot be considered credible
- ECJ C-516/21 (Finanzamt X) – AG Opinion – Exemption for Leasing of immovable property…
- Potential for structuring: VAT group also includes non-economic activities
- ECJ: Refusal of the right of input VAT deduction not limited to tax loss (C-596/21 – Finanzamt M)
- German VAT group rules – ECJ rulings
- Does the Court of Justice require a broader interpretation of the VAT group…
- What about your pension and VAT?
- ECJ C-643/22 ( BPL Pensioen) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?
- ECJ C-642/22 (Pensioenfonds voor Fysiotherapeuten) – Questions – Does the…
- ECJ will examine the Polish regulations on split payment (C-709/22)
- ECJ C-657/22 (Bitulpetrolium Serv) – Questions – VAT charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty for non-compliance with the customs…
- ViDA Analyzed – Part 1: E-invoicing will be the general rule for the issuance of invoices – Legal basis
- ViDA Analyzed – Part 2: 2 days deadline for the issuance of invoices on intra-Community supplies
- ViDA Analyzed – Part 3: Elimination of the possibility to issue summary invoices
- ViDA Analyzed – Part 4: Content of invoice – More data elements added to allow automation of process reporting (Art. 226)
- ViDA Analyzed – Part 5: Call-Off Simplification (Art. 17a) introduced via the Quick Fixes will cease to exist
- EU requests two WTO panels against China: trade restrictions on Lithuania and high-tech patents
- VAT in the Digital Age (ViDA) – A revolution is underway
- EU’s VAT in the Digital Age: what can we expect between 2025 and 2028?
- VAT in the digital age: the platform or sharing economy
- Skatteverket: Major changes await in the area of VAT in the EU
- EU marketplace deemed supplier for EU sellers VAT 2025
- ViDA: EU VAT Directive 2006/112/EC with the changes per Jan 1, 2024
- ViDA: Changes to Regulation 904/2010 on administrative cooperation and combating fraud in the field of VAT
- ViDA: Commission has opened a consultation on the package on VAT in the Digital Age
- EU Single VAT registration 2025 – VAT in the Digital Age
- Valid proof of origin for imports of products originating in Madagascar into the EU under the EU-ESA interim EPA from 1 January 2023
- Deemed supplier rules for EU and non EU companies
- VAT in the digital age, summary of EU published legislative proposals
- VAT in the Digital Age proposal issued to modernize the EU VAT system
- VAT Gap in EU – Some interesting statistics
- EU publishes Directive proposal on tax transparency rules for crypto-assets
- VAT week in review: what you may have missed in the European Union
- European Commission publishes proposals for VAT in the Digital Age
- VAT in the Digital Age: what does the biggest VAT reform of this century entail?
- EC wants VAT via e-invoicing
- ECJ holds DAC6 Requirement for Notifying Other Intermediary in Case of Professional Privilege Violates EU Law
- Is output VAT due on retail vouchers given to employees under an employee award scheme? (C-607/20)
- EU latest VAT Gap 2020 down by €31bn to €93 billion
- Questions and Answers: VAT Gap 2022 report
- European Commission proposals to modernize and digitalize VAT system
- VAT in the Digital Age: What You Need to Know
- Questions and Answers: VAT in the Digital Age
- Embracing the digital transition to help fight VAT fraud and support EU businesses
- VAT goes digital – the tax practitioners’ perspective
- VAT in the Digital Age: Mandatory e-reporting and e-invoicing for EU Intra-Community Transactions
- Europe accelerates mandatory digital invoicing
- VAT in the Digital Age (ViDA): Key Takeaways
- European Commission released VAT in the Digital Age and Directive on Administrative Cooperation (DAC8)
- DAC8: New transparency rules require service providers to report crypto-asset transactions
- VAT Gap: EU countries lost €93 billion in VAT revenues in 2020
- EU ViDA (VAT in the Digital Age) – Website European Commission
- EU ViDA (VAT in the Digital Age) – Executive Summary of the Impact Assessment Report
- EU ViDA (VAT in the Digital Age) – Proposed Changes to the Implementing Regulation 282/2011
- EU ViDA (VAT in the Digital Age) – Proposed Changes to the EU VAT Directive 2006/112/EC
- VAT implications to customs agents on import
- ViDA – more VAT in the Digital Age adopted texts
- EU VAT in the Digital Age – Link to the Press Conference (Dec 8, 1PM CET)
- EU VAT in the Digital Age ViDA adopted by EC
- Challenges for Digital Platform Operators as DAC7 Looms – and How to Face Them
- EU Export Control Guide 2022 Agenda
- EU VAT in the Digital Age ViDA delay 1 day to 8th December
- One Stop Shop (OSS) and the US entrepreneur: the O stands for impossible
- The EU aims to introduce mandatory supply chain due diligence obligations
- The Future of Tobacco Taxation in Europe
- Council of the European Union authorized Poland to continue restricting to 50% the right to…
- Reminder for the flat-rate VAT regime
- Extension of the VAT rate to 6% for sports facilities – impact and refunds following the new conditions (C‑330/21)
- B2G electronic invoicing is the new standard in Belgium
- Gym and 6% VAT: administrative position published
- Statute of Limitations Amendments and Reduction of the Legal Interest Rate
- Circular 2022/C/108 regarding the VAT rate for confectionery articles sold in the form of surprise bags
- Reform of periodic VAT returns, debts
- Belgium Enacts Statute of Limitations Amendments and Other Tax Measures
- Cancelation of the VAT current account and new VAT refund system: what’s new in Belgium?
- Country VAT Guide : Belgium
- Guidelines: Timing of Input VAT deduction under cash accounting scheme
- Tax Administration Publishes Guidelines on Timing of Input VAT Deduction on Supplies from Taxable Persons Under Cash Accounting Schemes
- New “Tax For All” platform to replace TaxisNet
- Country VAT Guide: Cyprus
- Home buyers cheated state of €16.2 mln VAT
- Cyprus Challenging Misuse Of 5pc VAT Rate For Housing
- Germany: Introduction to the B2B Electronic Invoice
- Dance courses are subject to VAT
- Refusal to deduct input tax in the event of bad faith on the part of the purchaser
- Reduced VAT rate for collector coins
- VAT exemption for supervision services
- VAT Application Decree – Consolidated Version (as of November 22, 2022)
- VAT 2023: Important changes at a glance
- Special announcement: E-invoicing obligation for B2B in Germany?
- Statement by Greek Minister of Finance regarding the European Commission’s report on the VAT gap
- Greece: MyDATA prefills the VAT Returns
- VAT practical help myDATA – Exemptions from VAT
- For fictitious VAT numbers, joint liability for the professional
- Ruling 582: Online game management activities for VAT and direct tax purposes
- Ruling 583: Internal audit and risk management functions of pension funds are exempt from VAT
- Electronic platforms: new communication obligation against VAT evasion
- Italy Extends Energy Support Measures for December 2022
- The Italian tax authorities will store the e-invoicing data even without the consultation…
- Splitting and unification of the property without reverse charge
- Court of Cassation: VAT-exempt vehicle repair insurance
- ‘VAT gap’ continues to narrow in Latvia
- Latvian authorities dismantle criminal group engaged in VAT fraud
- Lower VAT rates to apply in Luxembourg in 2023
- Circular on the implementation of the temporary reduction of the VAT rate
- A comprehensive guide to VAT in Luxembourg
- Dutch DAC7 implementation: further clarification on advertising exemption and reportable amounts
- Supreme Court limits calculation of interest on tax
- Prosecution requests 2.5 years prison for car dealer for VAT fraud
- Court of Justice rules on financial interdependence in German fiscal unity VAT (C-141/20 and…
- Arnhem-Leeuwarden Court of Appeal: Trade in passenger cars. Refusal to apply zero rate. Fraud. Offense fines.
- New reporting obligations for Payment Service Providers
- Payment of VAT via Mijn Belastingdienst Zakelijk
- IT systems hinder corruption detection by the tax authorities
- Court of The Hague: education to BOL students below 18 years old is not an economic activity – pre-pro rata applies
- Right to deduct VAT on purchase and sale costs participation
- Approval of VAT refund advance payments for solar panels in 2022, also when commissioned in 2023
- Dutch DAC7 implementation: further clarification on reporting obligations, privacy, personal services and corrections
- Refund of VAT for prepayments for solar panels
- Inspector rightly regards rental of garage box as rental of parking space
- Memorandum in response to report on DAC7 implementation bill to Senate
- Decree on refund of VAT for prepayments for solar panels published
- Intention of zero VAT rate for fruit and vegetables as of 1 January 2024
- More VAT deduction thanks to full usage
- EC report: Poland is reducing the VAT gap
- Changes in VAT rates as of January 1, 2023
- The return to regular VAT rates on fuel is a recommendation of the European Commission
- Draft legislation making e-invoicing mandatory effective 1 January 2024
- Obligatory structured e-Invoices in Poland from January 1, 2024
- Structured invoices are getting closer
- Structured invoices – Public consultation in Poland
- Mandatory e-invoicing under KSeF is getting closer
- Simplifications in VAT less favorable and three months later
- Poland issues draft regulations on mandatory electronic invoicing
- Draft Act on the mandatory Implementation of the National e-Invoice System (KSeF) has been released
- Poland Extends VAT Zero Rate for Food and Donations for Ukraine
- Mandatory KSeF from January 1, 2024
- Poland VAT rates temporarily reduced
- KAS and CBA detained 45 people suspected of VAT fraud
- No more traditional invoices. A draft law on mandatory e-invoices has been published
- Exemption from cash registers and deduction of VAT for local governments when distributing coal
- NSA: VAT registration with a retroactive commencement date and correction of settlements
- When a currency exchange transaction can be considered an ancillary activity
- The Ministry of Finance has released a new version of the SLIM VAT 3 project
- All transactions/invoices to be reported to the National E-Invoice system
- Zero VAT on food will still apply – regulation signed
- Poland mandatory B2B KSeF e-invoices Jan 2024 – regulations issued
- Fiscally-relevant changes with the SLIM VAT 3 package in Poland
- Extension of the “zero” VAT rate on food approved by Minister of Finance
- SAF-T file and invoice obligations in Portugal and potential future plans
- VAT warning for boats visiting Portugal
- Billing SAF-T in Portugal: A New Obligation for Non-Residents
- Rate Changes for Non-Alcoholic Beverages and Restaurant and Catering Services effective 1 January…
- Five key questions about electronic invoicing in Romania | New edition
- ANAF reduces the number of middle taxpayers to 15,000. Opt-outs will be able to opt-in to file D406…
- When the “hotel” VAT rate of 0% is applied to catering services
- UK updates guidance on Russia trade sanctions
- National Council of the Slovak Republic approved the amendment to the Slovak VAT Act
- Ski operators deride lower VAT, still have to close
- VAT Rate to Be Reduced Not Only for Ski Lifts But also for Gastronomy Sector
- False information is currently appearing in the media: Sellers on digital platforms are not subject to DAC7…
- Changes to taxable event and VAT calculation for granting a password for access to portals/software
- VAT Guide – Slovenia
- In what cases can you use VAT exemption?
- Does the company have the right to submit a clarifying calculation in case of cancellation of VAT…
- Peculiarities of VAT payment by payers under the terms of the product distribution agreement
- How to specify VAT rates and amounts in tobacco trade in fiscal receipts?
- UK updates guidance on Russia trade sanctions
- HMRC Guidance: Valuing imported goods using Method 1 (transaction value)
- HMRC Guidance: Tell HMRC that you will make a disclosure about misusing your till system
- HMRC Guidance: VAT domestic reverse charge technical guide
- Are you aware of the changes to VAT penalties?
- National Audit Office: Digital Services Tax investigation
- VAT treatment of fund management: consultation
- Guernsey GST Would Be Implemented From 2025, Committee Says
- Policy paper: Introduction of Vehicle Excise Duty for zero emission cars, vans and motorcycles from 2025
- LITRG press release: Risk of imminent VAT return filing problems under new tax reporting regime
- Updated guidance on agents VAT registering clients
- Guernsey’s politicians hit back at claims of GST ‘threats and scare-mongering’
- VAT: zero-rated food
- When is an invoice not a VAT invoice?
- HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021
- Should VAT on community centres be zero-rated?
- HMRC Guidance: Customs debt liability
- Extending DASVOIT to certain VAT group arrangements
- Deregistration – When a business leaves the VAT club
- VAT – A Christmas Tale
- Carmakers warn on EU tariffs threat to electric vehicle prices
- Digital Services Tax has raised £358 million
- New year, new VAT penalties
- VAT treatment of financial intermediary services
- UK new penalty and surcharges system in January 2023
- HMRC Guidance: Prepare for upcoming changes to VAT penalties and VAT interest charges
- UK Seeks Feedback on Changes to Tax Disclosure Rules
- The Packaging Waste (Data Reporting) (England) Regulations 2022
- UK tax agency’s new online VAT system causing ‘havoc’, say agents
MIDDLE EAST
- 5 Major Developments in Saudi-Arabia
- Saudi Arabia extends tax amnesty initiative
- Amendments to rules for applying a zero VAT rate to some categories of supply
- Amendments to the Implementing Regulations of Value Added Tax in Saudi Arabia
- Amendments to the executive regulations of the VAT System
- UAE announces VAT changes in Gold and Diamond sector
- Federal Tax Authority activates EmaraTax
- Income Tax, VAT and Excise Tax and Tax Procedures Updates in the UAE – A Breakdown
- FTA activates new and improved digital tax administration platform, EmaraTax
- Amended VAT treatment for director services
