Happy New Year
We brought you 15,067 posts in 2022. That’s 1,256 posts on average per month. Most of that is done by 3-4 people in the VATupdate Team, who are browsing the internet, going through all types of publications and articles in all languages, every day.
That resulted in more than 1.3 million pageviews in 2022! A new record, and a great motivation to aim for the 1.5 million goal this year.
Of course, we can’t maintain this website without our sponsors. VATupdate.com is fully independent and autonomous, but we do accept the assistance, tips and tricks and of course the financial aid of the companies that put their logos and banners on our website. Making, maintaining, updating and improving the website costs time and money.
Therefore, with this last newsletter of 2022, we wish to thank all our sponsors and advertisers.
But of course, we mainly thank you, our visitor of VATupdate.com. Because we make this website for you. And for ourselves, of course, as we love VAT!
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
- Looking back @2022: Part 3: Most visited news items of 2022 – This is YOUR Top 25
- E-invoice, CTC and e-document compliance for beginners
- Value Added Tax Rates (VAT) By Country
- WTS VAT newsletter #4 2022
- SNI Tax Technology News – November Newsletter
- Top TaxTech Tips for 2023
- Guide to Reclaiming VAT for Business Trip Expenses
- The future of Indirect Tax (IDT): How to take charge of changes
- Navigating the Digital Landscape: How VAT Consultancy Companies Must Adapt to the EU’s New VAT Digitalisation Regime
- Reclaiming Import VAT on DDP Shipments
- OECD releases consultation document on the withdrawal of digital service taxes
- Making sense of digital services taxes
- Customs & Trade Updates – Week 51/2022
- Enhance your data. Overcome indirect tax challenges
WEBINARS / EVENTS
- Sovos webinar – OSS Snapshot: Spotlighting the VAT in the Digital Age Announcement (Jan 17, 2023)
- Madrid VAT Forum 2023 – 9th February 2023 (online event)
- Vertex Exchange Europe 2023: Think forward, think tax (May 9, Barcelona)
- E-Invoicing Exchange Summit Middle East & Africa (Feb 21-22, 2023)
- Digital Reporting | Season 3 Episode 3 | TBI Expert View
- VAT Controls when moving to a Shared Service Center | Season 3 Episode 2 | TBI Expert View
- VAT TV: Dec 2022 news
AFRICA
- Kwesi Pratt takes on NDC MPs over passage of VAT Amendment Bill
- 5 Major Developments in Ghana
- Parliament passes bill that increases VAT by 2.5%
- Decree-Law 2023: Introduction of Indirect Tax Reform
- Tunisia’s Finance Law for 2023 Includes Various Tax Rate and Other Changes
AMERICAS
- Aruba Increase in Turnover Tax (BBO) Rate effective 1 January 2023
- Aruba Approves 2023 Tax Plan Including a Turnover Tax Rate Increase
- 2023 Tax Plan: Increase turnover tax from 1.5 to 2.5%
- Barbados Announces VAT Holiday for 21 December 2022
- VAT-free shopping on Wednesday December 21, 2022 in Barbados
- Bolivia will mandate the 4th group of taxpayers to comply with the e-invoicing regime
- SIN extends the grace period for the third group of taxpayers
- Amendments to state-level sales tax (ICMS) (São Paulo)
- Federal government reduces tax burden on the import of services
- Brazil Makes the Use of the GTIN Code Mandatory in the e-Fiscal Note (NF-e)
- Publication of the EFD ICMS IPI program version 3.0.1
- Colombia passes major tax reform effective January 1
- Tax reform measures include digital services tax, Elimination of VAT-free days
- Difficult introduction of VAT in Suriname
- Suriname 10% VAT on foreign digital service providers 2023
- National Assembly Proposes Legislation on Effective Implementation of 2022 VAT Act
- Missouri: Remote Seller and Marketplace Facilitator FAQs
- Virginia cuts sales tax on groceries and toiletries by 1.5% starting on the New Year
- What happened in sales tax in 2022?
- Iowa Clarifies the Definition for Sales Tax Enforcement on Recreational Activities
- Minnesota Tax Department Clarifies Inclusion of Services in Sales Tax
- State-by-State Guide: How to Get a Sales Tax Resale Certificate in Each State
- Massachusetts: Out-of-State Auto Part Maker’s Use of Cookies and Apps Not Considered Physical Presence
- What is a sales tax exemption?
- Which States Require Sales Tax on Software-as-a-Service?
- 5 Major Developments in the United States
- Sales and Use Tax for Leasing – Not as simple as you may think
- Missouri Issues Letter Ruling on Taxability of Utilities Sold to Hotels
- Sales by Non-Profit Thrift Store Are Exempt in Missouri
- Does Iowa Charge Sales Tax on Services?
- Colorado: Guidance on Tax Treatment of Aircraft and Aircraft Parts Revised
- Excise Taxes and Fees on Wireless Services Increase Again in 2022
- Kentucky Imposes New Excise Tax on Motor Vehicle Rentals
- Colorado Local Sales and Use Tax Changes Effective January 1, 2023
- Sales tax for Shopify users
- Kentucky Supreme Court rules to protect state’s manufacturing sales tax exemption
- US indirect tax considerations for inbound companies
- Expanded sales tax deduction for bad debts (Ohio)
- Reduced sales tax rates on food (multistate)
- Online learning services subject to communications services tax (Florida)
- Washington—Sales and Use Tax: Refund Denied Due to Failure to Provide Necessary Declarations
ASIA-PACIFIC
- Onerous GST recipient created tax invoice proposal—consultation extended
- ATO publishes details about the new Sharing Economy Reporting Regime
- Azerbaijan B2B e-services VAT simplification
- Film production and sales in Azerbaijan can be exempted from VAT
- RJR Weekly Bulletin – Ded 31, 2022
- Notified the changes in GST rates recommended by the GST Council in its 48th Meeting
- Why is GSTR-2A Reconciliation Important for Businesses?
- 18% GST applicable on the cost of the diesel incurred for running generator set in the course of providing rental service
- FAQs on Transport and Logistics
- Unregistered persons can claim tax refunds for cancelled contracts: FinMin
- Transaction cannot be suspected when GST registration of other end dealer is cancelled with retrospective…
- Application for GST Refund by Unregistered Persons: CBIC Prescribes Procedure
- Mismatch in ITC Claimed in GSTR-3B and GSTR-2A: Dept can Require CA/CMA Certificate to Prove Genuineness of Supply, CBIC Clarifies
- India B2B e-invoicing threshold cut to ₹5 Jan 2023 refuted
- CBIC: No Proposal to Lower the e-Invoicing Threshold from Rs 10 Crore
- Government tweaks GST rules for claiming input tax credit
- GST officers to seek details of all invoices in case of ITC mismatch
- CBIC issued a clarification on various issue pertaining to GST
- CBIC issued a clarification regarding the treatment of statutory dues under GST law in respect of…
- GST registration could not be cancelled on the basis of direction of Head Office without assigning any reason
- Recommendations of the 48th Meeting of India’s GST Council Include Decriminalization Under GST
- Additional GST Liability on Mismatch in GSTR -1 and GSTR-3B: CBIC notifies GST Amended Rules
- GST: CBIC Clarifies Issues on No Claim Bonus offered by Insurance Companies and Exemption from E-Invoicing
- Customs and trade newsletter – November 2022
- GSTN Issues Advisory to Start New Invoice Series
- ICAI Handbook on invoicing under GST
- Assessee allowed to take reimbursement of additional GST liability on contract/work order awarded in…
- GST On Free Samples And Gifts and other sales promotional schemes
- Learn How to Pay GST Online
- CBIC clarified there is no proposal to reduce E-invoicing threshold limit to Rs 5 Cr w.e.f January 01, 2023
- CESTAT Weekly Round-Up
- Weekly GST Communique dated December 26, 2022
- Penalties For Non-Generation Of E-Invoice
- Decoding GST Procedures: Registration and Cancellation of Registration Procedures
- Dismissal of GST Appeal for Delay of 1 Day is ‘Hyper Technical’
- Transaction cannot be Suspected because Cancellation GST Registration of Other End Dealer with Retrospective Effect
- Relief to Vedanta Limited: CESTAT grants Cenvat Credit on Supplementary Invoices
- GST & its Annual Return (Form GSTR-9) for FY 2021-22
- ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site
- VAT Dues of Company cannot be recovered from Individual Directors: Orissa HC
- Daily GST Updates – December 22, 2022
- KPMG India: Indirect tax updates (December 2022)
- Clause by clause analysis of other disclosures in Annual Returns – GST Audit Series (Part 6)
- No Module for Filing Appeal Online Provided by GST Dept
- GST Registration: Cancellation by non-filing of Return and Revocation of Cancellation
- Glaze Gels attract 18% GST
- GST Council may meet in February; tribunal high on agenda
- Taxation On Online Gaming – A Taxation Perspective
- VAT Refund Claim of Registered dealers under C Form not be denied as being ‘Unverified’
- Transfer of Monetary Proceeds without underlying Import of Services are liable to IGST under RCM
- GST on Special Economic Zones (SEZs)
- Infosys’ GST Portal Mishaps
- GST Council recommends GST rate changes and other measures
- Takeaways from 48th GST Council Meetings
- Home buyers and long-term insurers can get GST refunds for cancellations without a credit note
- FAQ’s on GST on renting of residential dwelling
- GST implications on YouTuber Revenue
- GST on rent of the residential and commercial property
- GST Dept sent Around 50,000 Notices to Companies after Audit
- Commissioner of Central Excise is not a Court: Calcutta HC allows Appeal in absence Retraction of Statements
- Online gaming, where winning depends on certain outcome, to attract 28% GST
- Criteria for SUVs and models that attract the highest 22% cess defined by GST council
- Weekly GST Communique dated December 19, 2022
- RCM not applicable on Reimbursement of Expenses incurred by the Whole-Time Director: AAR
- Service provided by the Project developer doesn’t fall under Real Estate Agent, No Service Tax: CESTAT
- E-invoicing update – FAQs on generating e-invoices for GST filing
- CESTAT Weekly Round-Up
- Commissioner of Commercial Taxes, Tamil Nadu issues Guidelines for Verification of GST TRAN-1/TRAN-2
- No Claim Bonus offered by Insurance Companies Outside the Ambit of GST: GST Council Clarifies
- Supreme Court and High Courts Weekly Round-Up
- GST Refund to Unregistered Persons: Council recommends Amendment of CGST Rules to prescribe…
- PAN-linked mobile and Email to be used along with Biometric Authentication for GST Registration: GST…
- Treatment of GST dues after Insolvency Proceedings: GST Council hints at Amendment of Rule 161 CGST and Form DRC-25
- Supply of Mentha Arvensis to Include under RCM: GST Council
- No Decision on GST Tribunal: GST Council proposes Changes in Appeal Filing Process
- GST Council Reduces GST Rate of Certain Goods
- GST Council Recommends New GST Provision for Reversal of ITC In case of Non-Payment of Tax by Supplier
- Sitharaman holds 48th GST Council meet, panel agrees to decriminalise certain offences, doubles limit for launching prosecution: Key points
- Draft guide on sales tax on “low value goods”
- Malaysia postpones imposing sales tax on low-value imports until March 2023
- Malaysia Publishes Draft Guide on New Sales Tax Rules for Low Value Goods
- MDEC signs Memorandum of Understanding with IRBM to implement National e-Invoicing Initiative
- Proposed Service Tax on Goods Delivery Services
- High Court case on zero-rating exported goods under GST
- Low value goods (LVG) guidance updated
- Sales Tax (Persons Exempted From Payment Of Tax) (Amendment) Order 2022
- Sales Tax Industry Guides – Low Value Goods
- New Zealand Indirect Taxes in 2022 and Future Global Trends (Part 2)
- New Zealand Indirect Taxes in 2022 and Future Global Trends (Part 1)
- NZ To Request More Frequent GST Returns From Larger Taxpayers
- 5 Major Developments in the Philippines
- House Panel approves VAT Bills for digital transactions
- Temporary suspension of field audits and operations
- A closer look at the Bureau of Internal Revenue’s clarifications on Registered Export Enterprises’ VAT incentives
- EU preferential exports to Singapore shall be covered by statements on origin made out by registered exporters as from 1 January 2023
- Singapore breaks 15-year GST rate consistency
- Singapore Goods and Sales Tax Will Increase by 1% from January 2023
- Singapore Publishes Goods and Services Tax (Amendment) Act 2022 Including Increased GST Rate
- CU convenience store develops on-site VAT refund system for foreign tourists
- MOF Announces Tax Rate for Individual Consumption Taxes for Q1 2023
- Sri Lanka Reduces VAT Registration Thresholds
- Finance Ministry says reviewing VAT exemptions
- Value Added Tax Act No 44 of 2022: Changes to rate, threshold and exemptions
- Tajikistan Introduces VAT and Corporate Tax Exemptions for Civil Aviation
- Tajikistan Exempts Civil Aviation Companies from VAT
EUROPE
- EAEU Member States Approve New Procedures for VAT on Digital Services
- KMLZ VAT Newsletter 60/2022 – A look across the border
- 5 Major Developments in Europe
- 2022 – Top 25 ECJ Cases
- All 673 ECJ VAT Cases raised since 2010 now available on www.vatupdate.com
- Looking back @2022 #2: ECJ Cases decided (incl. order) in 2022 on the ”Right to deduct VAT”
- Looking back @2022 #4: ECJ VAT Cases decided in 2022 – Incl. most relevant details (country, subject, article, decision)
- Flashback on ECJ Cases – C-203/10 (Auto Nikolovi) – Profit margin scheme does not apply to supplies…
- Flashback on ECJ cases C-382/02 (Cimber Air) – Supplies of goods/services for aircraft operating…
- Flashback on ECJ Cases – C-116/10 (Feltgen and Bacino Charter Company) – Exemption from transactions related to the rental of seagoing vessels
- Flashback on ECJ Cases – C-500/10 (Belvedere Costruzioni) – Lengthy Italian VAT procedures may be settled without a decision on the merits
- Agenda of the ECJ VAT cases – 2 AG Opinions in Jan 2023
- Comments on ECJ C-332/21: Exemption for ethyl alcohol for flavorings in non-alcoholic beverages
- Comments on ECJ C-247/21: EU case highlights triangulation invoice risks
- ECJ VAT Cases All Time Top 10 Favourites
- Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT
- ECJ VAT news as soon as published: 1700 experts joined our Linkedin Group on ECJ VAT Cases … and you?
- ECJ rules DAC 6 obligations violate lawyer-client confidentiality
- New ECJ VAT case: C-746/22 – Slovenské Energetické Strojárne vs. HU
- Comments on ECJ C-247/21: The simplification for intra-Community triangular transactions works…
- Comments on ECJ C-607/20: VAT is not due on free employee benefits under incentive schemes
- New ECJ VAT case: C-741/22 Casino de Spa and Others vs. BE (more details to be expected)
- C-677/21 Fluvius Antwerpen and C-461/21 Cartrans Preda planned before the court in the first…
- ECJ on invoice correction in case of “unsuccessful” triangulations
- Comments on ECJ C-247/21: ECJ on invoice correction in case of “unsuccessful” triangulations
- Comments on ECJ C-247/21: ECJ rules on VAT simplified triangulation scheme
- The Final Verdict: EU VAT Treatment of Fuel Cards
- 70 years of the Court of Justice of the European Union – Trailer & Full film
- Flashback on ECJ Cases – C-31/10 (Minerva Kulturreisen) – TOMS does not apply to the individual sale of opera tickets by a travel agent without a travel service being provided
- ECJ: No VAT liability results from showing VAT on invoices to final consumers (C-378/21 – P GmbH)
- ECJ C-674/22 (Gemeente Dinkelland) – Questions – Reimbursement Default interest in case there is a right to a refund of taxes levied in breach of EU law
- Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car
- Flashback on ECJ Cases – C-524/10 (Commission v Portugal) – Zero rate Portuguese flat-rate agricultural scheme in violation of EU law
- ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Order – VAT deductibility can be less favorable than deduction of costs for direct…
- ECJ Excise Duty Case C-332/21 (Quadrant Amroq Beverages SRL) – Judgment – Excise Duty Exemption for…
- Flashback on ECJ Cases – C-504/10 (Tanoarch) – Transfer of share of rights in an invention held by several undertakings to an undertaking authorized to…
- Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in…
- Vouchers from a VAT perspective
- Flashback on ECJ Cases – C-53/09 & C-55/09 (Loyalty Management UK and Baxi Group) – Payments to suppliers under customer loyalty program in taxable amount
- Combined Nomenclature applicable as of 1 January 2023: Regulation (EU) 2022/1998
- FAQs on sanctions adopted following Russia’s military aggression against Ukraine and Belarus’ involvement in it.
- Plastic tax – a European perspective
- Intrastat thresholds in 2023
- Commission Implementing Decision (EU) 2017/1870: European standard on electronic invoicing and the list of its syntaxes
- France: Assets seized in customs fraud investigation concerning imported fashion goods
- Further convictions in Germany in cross-border VAT evasion case – two Slovak citizens imprisoned
- Guide to the VAT mini One Stop Shop (MOSS)
- DAC 8: The EU’s new rules regarding tax reporting of crypto-assets
- Intra-Community Trade What should the seller do when the transport is organised by his customer?
- EU Climate ambitions go beyond borders (CBAM)
- Five Key Questions about Unique Device Identification (UDI) Regulation in Europe
- European Parliament and Council reach provisional agreement on EU Emission Trading System reform with…
- European Union: DAC 8 – Implementation of Crypto-Asset Reporting Framework published
- EU deal reached on the CBAM – What you need to know
- 5 Major Developments: European Union
- Swedish EU Council Presidency unveils its priorities
- ATLAS: TARIC/EZT – Trade in goods with Madagascar
- Council Implementing Decision Publishes Authorizing the Netherlands to Extend VAT Exemption Threshold
- EU Council Decision to allow taxable persons whose annual turnover is no higher than EUR 25 000
- Control of trade in dual-use goods – important changes planned for 2023
- Proposal European Commission to allow reverse charge on domestic supplies of wood
- European Union: EU adopts further sanctions against Russia
- Russia: EU publishes 9th package of sanctions
- EU preferential exports to Singapore shall be covered by statements on origin made out by registered exporters as from 1 January 2023
- Swedish Presidency of the Council of the European Union Sets Out Priorities
- The Swedish Presidency of the EU will continue the work on the proposal for new VAT rules for the digital age
- European Union and Switzerland: Vouchers from a VAT perspective
- What the EU’s Carbon Border Adjustment Mechanism Means for Europe and the…
- EU VAT in the Digital Age ViDA adopted by EC
- ViDA: EU VAT Directive 2006/112/EC – Old. vs new articles & updated version of the Directive
- ViDA comments, what are your thoughts?
- ViDA – Impact on business processes – Part 4: Invoices SHALL be issued in a structured electronic format if subject to Digital Reporting Requirements as of Jan 1, 2028
- Vat in the Digital Age (ViDA) Proposal Published
- VAT in the Digital Age (“ViDA”) – The digital future of VAT
- ViDA – Impact on business processes – Part 3: Member States ”Shall Allow” ”Domestic Reverse Charge” as of Jan 1, 2025 (Art. 194)
- ViDA – Impact on business processes – Part 2: Recipient should be able to accept E-invoices,…
- ViDA – Impact on business processes – Part 1: End of the Quick Fix on Call-off simplification, start of Special Scheme for transfer of own goods
- European Commission publishes the “VAT in the Digital Age” package
- VAT in the Digital Age (ViDA): Single VAT registration
- VAT in the Digital Age (ViDA): Platform Economy Update
- VAT in the Digital Age (ViDA)
- VAT in the Digital Age: The Platform economy
- ViDA – EU sellers may only utilise from their resident country the B2C VAT threshold on cross-border sales
- VAT in the Digital Age | Season 3 Episode 1 | TBI Expert View
- VAT in the Digital Age: Digital reporting and E-invoicing
- VAT in the Digital Age: VAT treatment of the platform economy
- EU definitive VAT system lives?
- The European e-invoice, what the EU Commission’s proposed package of changes has to say
- EU VAT in the Digital Age (ViDA) Reforms
- EU VAT in the Digital Age: major tax and legal implications for businesses
- VAT in the Digital Age (ViDA): DRRs and eInvoicing
- KPMG VAT in the digital age (ViDA) report
- EU e-invoicing legal barriers to be cleared 2028 – VAT in the Digital Age (ViDA)
- VAT in the Digital Age – The rise and rise of einvoicing in the EU
- Package of EU VAT changes in the Digital Age part 1
- DAC7 enactment in Official Gazette
- Input VAT deduction on the basis of actual use: new rules from 2023
- Extension of the reduced VAT Rate on Electricity and Heating Networks till March 31, 2023
- Belgium Introduces New Procedure for Allocation of Input VAT for Mixed Supplies
- Mandatory E-invoicing in Belgium
- Belgium Sets VAT Late Payment and Refund Interest Rate for 2023
- Right to deduct VAT according to actual use – New procedure from Jan 1, 2023
- Ice cream makers – Adjustment of the calculation of the VAT flat rate for 2022
- Bakers and bread and pastry shops – Adjustment of the calculation of the VAT flat rate for 2022
- Deduction of VAT according to the actual allocation: new procedure from January 1, 2023
- VAT Reverse charge mechanism in the construction sector
- A guide to VAT – Doing business in Belgium
- Belgian Law for Implementing DAC7 Approved
- Belgian Issues Warning On VAT Flat Rate Scheme Misuse
- Year-end Belgian VAT considerations
- Belgium Immovable Property Reverse Charge effective 1 January 2023
- Belgian VAT updates 2023
- Van Peteghem: “No increase in VAT on demolition and reconstruction”
- New rules from 2024 for submitting VAT returns, VAT refunds and replacement of the current account
- VATConsult Newsletter – December 2022
- Bosnia Delays New VAT E-Filing Requirement
- Bosnia and Herzegovina Postpones Electronic Filing of VAT Returns
- A guide to VAT – Doing business in Bulgaria
- Bulgaria Set To Double VAT Registration Threshold
- Bulgaria extends 9% VAT on catering, restaurants, books to Dec 2023
- Bulgaria VAT rate cuts
- 5 Major developments in Bulgaria
- VAT rate of 9% due on hotels, renting out places for camping sites or caravans, …
- VAT rate of 9% due on newspapers, magazines and books on physical media or done electronically, or both
- VAT rate of 9% due on supplies of food suitable for babies, baby diapers and similar baby hygiene…
- Bulgaria Publishes Law for Implementation of DAC7
- Bulgaria Gazettes Law Implementing DAC7 EU Directive on AEOI for Digital Platform Operators
- Croatia introduces Euro currency for VAT 2023
- In which currency should data be submitted to the fiscalization system in Croatia?
- Cancellation of the Electronic Cash Register System (EET)
- Tax Calendar 2023
- Registration threshold increase for the Czech Republic
- Czech Republic Tax Agency Posts FAQs on DAC7 Reporting
- Cancellation of electronic records of sales in the Czech Republic from January 1, 2023
- MOF Issues Financial Bulletin on Tax Deadline Calendar for 2023
- Denmark delays digital certified invoicing and bookkeeping
- Denmark Modernizes Its Bookkeeping Act to Promote the Digitalization of Accounting
- Questions about a buyer’s right of deduction for, respectively, the right to a refund of…
- Country VAT Guide: Denmark
- 5 Major Developments in Denmark
- A guide to VAT – Doing business in Estonia
- Estonia increases 2023 Intrastat threshold
- Country VAT Guide: Estonia
- Temporary VAT relief on energy and transportation
- Supreme Administrative Court: no late payment penalty for voluntary disclosure
- Country VAT Guide: Finland
- Decision on the tax value of other tobacco-containing products imported illegally or for non-commercial sale
- Zero Rated Passenger Transport Services effective 1 January 2023
- French VAT to become payable upon payment of a deposit
- Sectoral regimes – Travel agencies and organization of tourist circuits
- Tax base – Rules applicable to all taxable transactions – Subsidies and allowances
- Doctrinal clarifications relating to subsidies and allowances (CJEU C-250/14 and C-289/14, Air France-KLM) – Update continued for public consultation
- Decree relating to the reporting obligations of operators of electronic networking platforms (DAC7)
- VAT and down payment on deliveries of goods: what accounting records?
- Paper receipt: deletion postponed to April 1, 2023
- Payability of VAT on down payments on deliveries of goods: details from the BOFiP
- Country VAT Guide: France
- 5 Major Developments in France
- Sectoral regimes – Banking and financial transactions
- Payability of VAT on installments received in connection with the delivery of goods (law n° 2021-1900 of December 30, 2021 on finance for 2022, art. 30, I-8° )
- Mandatory IPT Online Submission – Further Delays to 2025
- Different VAT tax regimes in France
- VAT on payments on account of goods – What’s new on 1 st January 2023
- EU Sustainability Reporting Standards: EFRAG seeks experts to develop an XBRL taxonomy
- Country VAT Guide : Germany
- Federal Council passes the DAC7 Implementation Act
- First conviction in VAT carousel fraud involving luxury cars
- 5 Major Developments in Germany
- Annual Tax Act 2022: relief for intra-Community supplies / restrictions in the input VAT refund procedure
- VAT treatment of “market fees” of a producer cooperative
- Overview of the changes in VAT law for 2023
- Lump sums for material withdrawals (own consumption) 2023; Temporary application of the reduced VAT…
- Sample of the forms of VAT pre-registration and advance payment procedure for the calendar year 2023
- VAT Application Decree; Changes as of December 31, 2022 (incorporation of case law and editorial changes)
- Germany MOF Clarifies Taxation of Therapeutic Medicines
- Ministry of Finance and AADE: Improvements to data transmission in myDATA
- myDATA – See all changes – Transmission of income and expenses 2022 to 28.2 and 31.3.2023
- myDATA – The decision to extend the deviations 2021
- Implementation of the proper VAT registration procedures for non-EU taxpayers
- Open VAT declaration pre-filling – Video of AADE
- Greece offers pre-filled VAT returns
- Greece extends VAT rate reduction on key supplies
- A guide to VAT – Doing business in Greece
- AADE: Final letter for sending receipts to myDATA; lockouts and fines are coming otherwise
- AADE: end of handwritten appeals to the tax office
- Government submits Draft for Budget Bill 2023
- Hungary Tax Agency Announces Expansion of Construction Services Subject to Domestic Reverse Taxation
- Guidance: New obligations of digital platform operators (DAC7)
- About phase 4.0 of the EMCS (Excise Movement and Control System) system
- Automatic vending machines in Hungary
- VAT and Employer Income Tax/PRSI/USC/LPT – Direct Debit Guidelines
- Mandatory automatic exchange of information regulation (DAC7)
- Tax and Duty Manual VAT and Employer Direct Debit Guidelines has been amended
- Revenue eBrief No. 224/22: Exemption of Dental Services from VAT
- COVID-19: Extension 0% VAT rate on the supply of certain medical equipment
- Revenue eBrief No. 224/22 – VAT treatment of dental services
- Double-digit nature of transaction codes mandatory in Ireland’s Intrastat
- Guidance about the VAT treatment of admission to events
- Revenue eBrief No. 214/22 – VAT Notes for Guidance
- Ireland Extends Zero VAT Rate to Newspapers among other VAT Changes
- VAT deduction and year-end peculiarities
- Invoice date relevant for year-end VAT deduction
- Reclassification of groups of certain active products without an intended medical purpose
- 5% VAT for children’s products and feminine hygiene products
- A guide to VAT – Doing business in Italy
- Are current technical solutions for vending machines in Italy possible even after January 1, 2023?
- Consequences of late payment of the VAT advance
- Airbnb does not have to appoint a fiscal representative in Italy
- Draft Annual VAT return
- Ruling 7: Football training by the Associations Amateur Sports Associations to children up to 12 years
- VAT deduction and year-end peculiarities
- 5% VAT extended for the first quarter of 2023 to energy and district heating service contracts
- VAT advance: payment due on 27 December 2022
- The export with theft of the goods in Italy is subject to VAT
- Online purchase of airline tickets with diversified VAT regime
- Electronic self-billing for unreturned packaging
- A guide to VAT – Doing business in Lithuania
- Lithuania to expand to scope of e-Invoicing
- EU DAC7 Reporting Requirements and FAQs
- Changes in VAT rates from 2023 in Lithuania
- Consolidated text of VAT Act
- VAT on directors’ fees: a turning point?
- VAT Changes in Luxembourg
- B2G e-invoicing to become mandatory in Luxembourg
- A guide to VAT – Doing business in Malta
- Government clarifies VAT treatment for E-Commerce operators
- State Tax Service Clarifies VAT Regime Applicable to Demurrage Fee
- Moldova Introduces VAT Refund Programme for Farming Entities
- Excise duty changes in 2023
- Sports Foundation is not a VAT entrepreneur
- An appeal to transitional arrangements for the construction of sports accommodation is…
- Year-end tips and corrections
- No reduced VAT rate for blokarting and power kiting
- Consultant liable for incorrect advice on VAT levy management activities within the group
- Providing parking facilities at a multi-day festival must be regarded as a distinct and independent…
- No reduced rate for surfing lessons
- Advance on sales price taxed with VAT
- Act implementing EU directive data exchange digital platform economy in Official Gazette
- Consultant liable for incorrect advice on VAT levy management activities within the group
- A guide to VAT – Doing business in the Netherlands
- Court of Zeeland-West Brabant decision about the educational exemption for a hockey trainer
- No option taxed rental turnover tax when renting office in home to BV
- 2023 Tax Plan adopted by upper house of Parliament, including DAC7
- Derogation authorising the Netherlands to continue to exempt taxable persons < 25k EUR (article 285)
- KPMG BUA memo 2022 (business gifts and employee benefits input VAT correction)
- End of year tips 2022
- Review decision on fiscal representation
- Decree fiscal representation VAT
- Dutch Senate adopted the 2023 Tax Plan and the bill to implement the DAC7 Directive
- Overview of the final VAT return for 2022
- Postponement letter to parliamentary questions about Operation Admiral and enforcement of VAT carousel fraud
- Dutch VAT applicable due to faulty administration
- Office with a private character not to be rented out VAT-taxed
- New VAT and energy tax decree due to energy price ceiling
- Artists can sometimes choose not to charge VAT
- Concurrence of transfer tax and turnover tax decree amended
- Chargeable event VAT and energy tax advance price ceiling
- Changes to regulations on compensation of VAT to municipalities, county councils, etc.
- Changes to the VAT law relating to (amongst others) export of goods
- Changes to VAT law effective 1 January 2023
- Norway Extends VAT Liability to All Remotely Delivered Services by Non-Resident Businesses
- Norway VAT on non-resident providers of traditional B2C services Jan 2023
- Norway Extends VAT Obligation to Sales of Remotely Delivered Services effective 1 January 2023
- Introduction of value added tax on electric vehicles – clarification of the regulations
- Norway’s Tax Committee: Norway Should Expand VAT Base To Fund Individual Tax Cuts
- Amendments to the Value Added Tax Act (services, vehicle registration fee, import of services)
- Norway Gazettes Decision Announcing VAT Rates for 2023
- SLIM VAT 3: Changes to the split payment mechanism
- New law – the end of the tax anti-inflation shield
- VAT is payable on the services provided under the co-organisation agreement
- Polish Council of Ministers approve further extension of VAT rate cuts
- VAT rates and selected changes in excise duty rates in 2023
- SLIM VAT 3: Changes to the conditions for faster VAT refunds for non-cash taxpayers
- NSA confirms low VAT rate on fast food
- Electronic Invoicing is to be Mandatory in Poland from the Beginning of 2024
- Mandatory KSEF – draft regulations now available
- Customs value adjustments will not always affect VAT
- Pitfalls related to submitting a correction of the declaration
- New cash payment limits in Poland from January 2024
- Draft act amending the act on tax on goods and services and some other acts (KSeF)
- Who can deduct VAT from invoices issued to the deceased’s company after it was leased
- Regulation of the Minister of Finance on reduced VAT rates in 2023
- Regulation of the Minister of Finance of December 1, 2022 amending the Regulation on goods…
- The concept of Fixed Establishments in Poland … this was in the news in 2022
- Hotel and restaurant with VAT deduction, dental practice not anymore
- The right of the commune to a full deduction of input tax only after meeting the conditions
- Recent developments regarding the fixed establishment in Poland
- Draft regulations on mandatory electronic invoicing have been published in Poland
- The reduced VAT rates will only apply to food
- The issue of correcting invoices settled under the reverse charge in the event of retroactive registration of the taxpayer
- From SLIM VAT 1 to SLIM VAT 3
- Director of the Ministry of Finance: KSeF means benefits for entrepreneurs and the tax administration
- From SLIM VAT 1 to SLIM VAT 3 – Simplification series of VAT compliance processes in Poland
- Poland raises 2023 Intrastat threshold
- Is it possible to deduct VAT from an invoice with an overstated rate?
- Changes concerning self-billed invoices
- Postponement of accounting SAF-T file
- Portugal slammed for “national inaction” over IVA on basic foods
- Portugal Introduces Important Changes to Invoice Reporting Obligations and E-invoicing Beginning in 2023
- Portugal Authenticity and Integrity E-invoicing Requirements
- Invoice reporting obligations and changes in Portugal regarding qualified electronic signature requirements on e-invoice
- Portuguese SAF-T mandatory for non-established businesses
- Portugal non-residents: digital invoice ATCUD delayed to January 2024
- Approving the risk sub-criteria developed from the general criteria provided by the Fiscal Procedure Code:…
- Clarifications brought to the notion of “habitable” housing at the time of delivery for the application of the…
- Romania introduces rules for tip taxation
- VAT rate increases to 9% (from 5%) for hotel accommodation, restaurant and catering services (and other VAT rate changes)
- B2G and B2B e-invoicing with the RO e-Invoice platform
- Derogation proposal for Romania to continue to apply a domestic reverse charge for supplies of…
- Preferential VAT rate during the transition period in the new constituent entities of the Russian Federation
- Federal Tax Service has developed new codes for the VAT declaration
- 5 Major Developments in Russia
- List of VAT-free transactions has been expanded
- Easier for exporters to confirm the 0 percent VAT rate
- Amended decree on obligation to record sales via electronic fiscal device
- A temporary ban on business activities that do not issue fiscal receipts at events in Serbian fiscalization
- Amendments to the E-Invoicing, Fiscalisation and VAT Laws
- Changes to Serbian VAT law
- Final versions of the amended fiscal laws in Serbia have been published
- New document was uploaded: Important characteristics of the fiscalization system
- Slovakian IS EFA test operation will start in January 2023
- A guide to VAT – Doing business in Slovakia
- Amendment to the Value Added Tax Act
- Eliminating Use and Enjoyment on Electronic Services Effective 1 January 2023
- Temporary and extraordinary reduction of the VAT rate between January 1 and June 30, 2023
- Modification of the VAT ‘Effective Use or Enjoyment Rule’ in Spain
- VAT Rate reductions on energy and basic food products
- Government reduces VAT on basic foods to 0%
- Spain adds food to domestic gas for 2023 temporary VAT cuts
- Ticket Bai Spain’s New Invoicing and Tax Compliance System
- Summary of the tax measures of the General State Budget Law for the year 2023
- Feminine Care products and Contraceptives subject to 4% VAT
- Procedure for the recovery of VAT and IGIC accrued in the event of non-payment
- Extension of the reverse charge mechamism to supplies of waste and scrap of plastic and textile materials
- 5 Major Developments in Spain
- Changes to VAT in real estate leases
- New Single Use Plastic Tax
- November 2022 VAT news published in INFONORMA
- Mandatory B2B e-invoicing approved in Spain
- New Modelo 480 Published
- Government will reduce VAT on feminine hygiene products to 4%
- The Swedish Tax Agency’s regulations on the use of cash registers (EN)
- The stance “Reporting of value added tax during the corona crisis” shall no longer be applied
- A guide to VAT – Doing business in Sweden
- Import VAT not deductible for storage company
- Guidance: Access to sporting events
- Guidance: Rental of premises and facilities for sports, VAT
- VAT rate on electronic publications
- Sweden Tax Agency Updates Guidance on Taxation of Retail Vouchers for Employees
- Exchange of information on income from digital platforms (DAC 7)
- Position statement: Significance of registration for the property of taxable person and the right…
- Guidance for platform operators outside the EU
- The position statement “The concept of “close connection to” when delivering goods to embassies, consulates…
- Guidance about new rules on the exchange of data from digital platforms (DAC 7)
- European Union and Switzerland: Vouchers from a VAT perspective
- Changes in the Swiss VAT landscape as of 1 January 2023
- VAT treatment of private shares (remuneration in kind)
- VAT Talks – Cyrill Diefenbacher
- VAT Value Added Tax Statistics
- How to apply for the e-Document system in Turkey?
- Submission and Payment of VAT Declarations and Circular of Tax Procedure Law No….
- Türkiye Further Extends Application of Temporary VAT Exemption for New Machinery and Equipment Deliveries to 2024
- Ukraine Standard Audit File for Tax ‘SAF-T UA’ update
- VAT liability in the case of health insurance for employees?
- Ukraine Standard Audit File for Tax ‘SAF-T UA’ update
- What happens to the VAT registration amount in case of stay in the special group of the European Union?
- Updated list of import medicines and medical products that are exempt during the war
- Change of location of the VAT payer: where to submit the declaration and pay the tax?
- Update of electronic file of the payer, which allows large taxpayers to download SAF-T UA
- Procedure for making decisions on unlocking PN and RK will be updated
- VAT changes per January 1, 2023
- Is the VAT declaration submitted in the absence of a negative value of previous periods?
- Until January 15, the sale of New Year’s children’s gifts is exempt from VAT
- Long-term contract: determination of the tax point for software
- How to fill out appendix 3 “Calculation of the amount of budget compensation” to the…
- VAT taxation of tour operators and travel agents
- 5 Major Developments in Ukraine
- Which checks are performed on the VAT return of non-resident providers of e-services?
- List of VAT rates that are currently in effect in Ukraine
- Delivery of fuel cards: what about VAT?
- Does the exemption from VAT of operations for the supply of uninterruptible power supply systems,…
- Grounds for forming a VAT tax credit without obtaining a PN
- From January 1, 2023, the supply of software products will no longer be VAT exempt
- When should documents be submitted for exclusion from the list of risky VAT payers?
- Does the period for including VAT in the PC on the basis of the PN stop during the war?
- Does the application of VAT relief depend on the origin of generators and other goods?
- HMRC Guidance: Prepare for upcoming changes to VAT penalties and VAT interest charges
- How to Claim VAT Mileage in the UK
- Deeks VAT News Issue 29
- Deregistration – When a business leaves the VAT club
- Uber settles £615m in outstanding VAT
- The rise of electric vehicles: EVolution of the fleet
- Importance of Option to Tax Record Keeping as HMRC plan changes in 2023
- HMRC Guidance: Checking the origin of your goods using product specific rules when trading between the UK and EU
- HMRC Guidance: Proving originating status and claiming a reduced rate of Customs Duty for…
- Changes to the processing of option to tax forms by HMRC
- HMRC Guidance: VAT on admission charges to attractions
- Jeremy Hunt urged to scrap VAT on defibrillators by SNP
- HMRC Guidance: Known error workarounds for the Customs Declaration Service (CDS)
- UK VAT case-law review of the year – Top ten VAT cases of 2022
- News story: Government announces six-month extension to alcohol duty freeze
- HMRC introduce new VAT penalty and interest rules in 2023
- TOGC and deliberate errors – The Apollinaire case
- Chocolate body paint is zero rated, but a bar of chocolate is standard rated
- HMRC Official Statistics: VAT gap estimate of 10Bn GBP – 2021 to 2022 VAT Receipts Investigation
- VAT treatment of fund management services – Consultation
- Borough Council of King’s Lynn and West Norfolk: excess car parking charges – UT
- Mainpay: Supplies of temporary medical staff not VAT exempt – Court of Appeal
- TOGC and deliberate errors – The Apollinaire case
- HMRC announces delay to the closure of CHIEF system
- VAT and non-fungible tokens: crypto or cryptic?
MIDDLE EAST
- End of E-invoice pilot testing phase and Fatoora portal go-live
- Zakat, Tax and Customs Authority Determines the Criteria for Selecting the Taxpayers in…
- Saudi Arabia 2023 mandatory e-invoices (FATOORAH) updates
- SAP: Handling Intercompany transactions in KSA eInvoicing
- ZATCA announces new threshold for phase-2 e-Invoicing
- Saudi Arabia Determines Criteria for Second Wave of the Integration Phase for the Country’s New…
- ZATCA has issued a detailed e-invoicing guideline recently
- Announcement of 2nd wave for E-invoicing – Phase 2 implementation
- ZATCA defines criteria for selecting establishments in 2nd phase of e-invoicing
- KSA announced the businesses affected by the second wave of the integration phase
- Scope of E-invoicing Phase 2 further clarified
- Proposed amendment to the provisions of Article 33 of the VAT Implementing Regulations
- Proposed amendments to the provisions of Article 34 of the VAT Implementing Regulations
- Corporate tax law effects on VAT compliance
- A Comprehensive List of UAE VAT Law Changes You Must be Wary of in 2023
- Six Useful Audit Tips for the Small Businesses in the UAE
- The time frame for issuing Tax Credit Note
- In or Out of Scope? The Peculiar Case of Company Directors’ Services under UAE and EU VAT
- Amendment of the VAT Law – How will it affect businesses?
