Flirting with VAT people
VAT people are a special type of people. For us it’s obvious that VAT people are intelligent, creative, and have a great sense of humour. But that is not always immediately clear to others.
Flirting tips from experts: HERE
Nobody likes tax. But if there is one type of tax that can be classified as ‘fun’, it’s VAT. VAT deals with day-to-day transactions and activities. You can see it all around you. And that’s also what makes all the interesting cases that are dealt with by the Courts around the world. From VAT on pension funds, to determining if bridge is a sport, and from use and enjoyment on dancing girls in front of a webcam to evasion of VAT by using fake invoices.
For us, these are all examples of why VAT is great. But every time we talk about that at parties, with our sport buddies, or on dates, you see the glassy eyes, the polite nods and quick walks to the kitchen or bathroom.
Does that mean that we only have each other? VAT people united?
Luckily we know that there are many of us out there who are meeting other people, and who are very good at communicating also about other things besides VAT.
For your guilty pleasures, just visit our website: VATupdate.com. And you’re always welcome to contact us if you ever want to talk about VAT, if there’s nobody else.
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
- More than 55,000 newsitems on www.vatupdate.com – HOW TO SEARCH?
- AP Trends we haven’t seen the last of – Looking to 2023
- Global Tax Policy and Controversy Watch | January 2023 edition
- Taxes in Metaverse
- Electronic invoicing mandates: Tax reporting or economic stimulus?
- Advanced Inter-company sales in SAP S/4HANA 2022 release
- Pagero Regulatory Forecast for 2023 and beyond
- Purposes of collecting e-invoice data following OECD study
- Fintech VAT Top Tips – January 2023
- Job opportunities in Mexico, Portugal and United Kingdom
- Job opportunities in Finland, India & Ireland
WEBINARS / EVENTS
- SNI Webinar: How business can drive successful e-Invoice transformation in the Philippines? (Feb 1,…
- Sovos recorded webinar: VAT in the Digital Age: Update on the European Commission’s Digital Reporting Requirements Announcement
- Webinar Marosa on Spanish Plastic Tax
- Vertex Exchange Europe 2023: Think forward, think tax (May 9, Barcelona)
- E-Invoicing Exchange Summit Middle East & Africa (Feb 21-22, 2023)
- Madrid VAT Forum 2023 – 9th February 2023 (online event)
AFRICA
- Botswana Temporary 12% VAT Rate Extended to 31 March 2023
- Reduced VAT rate extended through 31 March 2023
- Temporary VAT cut to 12% till 31 March 2023
- Tax Agency Posts Amendments to VAT Act
- GRA beats 2022 target by GH¢3.6 billion
- Ghana Removes VAT Exemption From Various Supplies Effective 1 January 2023
AMERICAS
- Brazilian Federal Revenue Service issues new PIS and COFINS Regulation
- Brazil announces tax recovery measures
- Guatemala’s Ministry of Public Finance amends Value Added Tax Regulations
- Guatemala Introduces Electronic Tax Book System for VAT purposes
- VAT measures proposed in 2023 budget
- Abolish 14% rate on residential properties, and new fully electric motor vehicles, excluding hybrid
- Budget 2023: VAT on new electric vehicles removed; duty on imported cars slashed
- 1% overall increase in tax collection recorded in 2022, though VAT collection fell
- Budget 2023: Gov’t removes VAT on new electric cars
- Gov’t removes VAT on new electric cars
- Finance Minister proposes removal of VAT on residential properties
- List of 177 registered foreign providers of digital services (as of 31 December 2022)
- SAT announces a new deadline for issuing CFDI 4.0
- Kansas lawmakers debate sales tax holiday
- New Mexico: Governor Calls for Tax Reform
- San Francisco taxes – Filings and final payments due February 28, 2023
- US Rhode Island proposes sale tax rate cut
- Oklahoma: Guidance Explains Scope of Marketplace Facilitator Collection and Remittance…
- Sales and use tax changes (Missouri)
- Bad debt sales tax credit and B&O tax deduction (Washington State)
- US President Signs Two Bills with Implications for Sanctions, Export Controls, and Related Subjects
- Nevada: Regulations Related to Tax Treatment of Repair Work Performed For State Adopted
- New Mexico: Receipts from Services Provided to Medicare Beneficiaries Did Not Qualify for Deduction
- The latest on sales tax on shipping charges (part 1)
- What Happens if You Don’t Collect Sales Tax
- South Dakota Legislative Proposal: Revise Remote Seller Criteria to Remove 200 Transaction Threshold
- Maryland Proposes Adjusting Sales and Use Tax Rate Based on Inflation
- Key Sales Tax Updates Affecting the Northeast
- State and Local Tax Rate Changes Reported During January 9 – 13, 2023
- Could a national sales tax grease the economy and raise incomes by 10% — but hurt the middle class?
ASIA-PACIFIC
- Azerbaijan Tax Ministry Announces Deadline Extension for VAT Payment
- Azerbaijan extends period of VAT exemption for hybrid vehicles
- Bhutan Revises Sales Tax and Customs Duty Rates for Inflation
- Bhutan Introduces New Property Tax Law, Revises Sales Tax and Customs Duty of Certain Commodities
- First round review of the draft PRC VAT Law
- China’s New Draft VAT Law – How is it Different from Previous Tax Regulations?
- China Offers Tax Incentives and Reforms to Encourage Investment
- Draft VAT law
- China Small-Scale Taxpayers Rate Reduced
- To counter digital savvy evaders, GST to set up 5 forensic laboratories: CBIC Chairman Vivek Johri
- Can pre-deposit for Appeal in GST need to be paid by Cash or ITC?
- Violation of Natural Justice Principles: Patna HC restores GST Registration
- Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business…
- Pharma companies seek clarity from Bombay High Court on free samples to be considered as…
- Supply by Project Implementing Agency to the State Govt. Department is required to issue tax invoice on the contract value
- Customs and trade newsletter December 2022
- Government notifies Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
- Integrated Desktop Computer cannot be classified as ‘portable device’
- Pharma companies seek clarity from Bombay High Court on free samples to be considered as genuine expense under GST
- No GST will Charge on Reimbursement of Tree Cut Compensation paid to Farmers and Land Owners, If the Applicant qualify to be a Pure Agent : AAR
- MOF releases its GST recommendations
- Installation of Thermal Insulation is ‘Works Contract Service’, No Service Tax: CESTAT
- IGST Applicable to Transfer of Monetary Proceeds by IVL India under Reverse Charge Mechanism: AAR…
- No Service Tax on health care services provided by the clinical establishments by engaging consultant doctors
- No GST Exemption to Parts and Accessories of Hearing Aid: AAAR
- Differences in input tax credit between GSTR 2A and GSTR 3B
- 18% GST applicable on Renting Immovable Property to an Educational Institution
- Cancellation of GST Registration without proper explanation is not sustainable
- GSTN issued advisory on taxpayers facing issue in filing GSTR-3B
- Cancelled GST registration can be restored upon fulfilment of conditions
- GST Registration cancellation order set aside due to lack of reasoning
- GST Portal Issues Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs…
- Everything a business needs for E-invoicing under GST
- Advisory on taxpayers facing issue in filing GSTR-3B
- Assessee allowed to rectify the bonafide errors committed in filing of Forms and GST Returns for FY 2017-2020
- Weekly GST Communique dated January 16, 2023
- Mistake of filing Form-B2B instead of B2C: Orissa HC Allows Correction in GSTR-1 to get ITC
- GST- Avoidance of undue harassments to taxpayers – Instructions
- Constitutional Challenges of GST: A Perspective
- Ex-Parte Order for GST Demand without granting Personal Hearing: Gujarat HC quashes Proceedings, Directs to Issue Physical Notice
- Foreign tourists may get tax refunds on goods bought in India
- New regulation on self-consumed imported goods: what Indonesian importers should consider
- Exchange Rate as Basis for Payment of Import Duty, Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Export Duty, and Income Tax Applicable for January 11, 2023 Until January 17, 2023
- Indonesian VAT rates
- A New Rule Requires Importers of Software or Other Digital Products via Electronic Transmission to Fulfil Customs Obligations
- Philippines Proposes the Introduction of VAT Obligations for Foreign Digital Service Providers
- Monthly VAT declaration no longer required
- Monthly VAT declaration no longer required
- Philippines Explains Transition To Quarterly VAT Filing
- Uzbekistan Tax Agency Announces Tax Changes for 2023
- Changes for 2023 Include Reduced VAT Rate, Reduced Corporate Rate for Taxpayers Changing from Single Turnover Tax, and Others
- Uzbekistan Tax Changes for 2023 Include Reduced VAT Rate
- Compliance, Labor, and Tax Due Dates in Vietnam (2023)
- Changes In VAT From The Beginning Of 2023 In Vietnam
- Vietnam’s FiT Rates for Solar and Wind Power Projects
- Removal of Vietnam from the Generalised System of Preferences (GSP) scheme
EUROPE
- Comments on ECJ C-677/21: Invoicing of illegally consumed electricity by the network operator to power thieves with or without VAT?
- Agenda of the ECJ VAT cases – 2 Judgment, 1 Hearing till Feb 16, 2023
- Comments on ECJ C-247/21: Involved in supply chain transactions? Send a correct invoice!
- Comments on ECJ C-247/21: – Failed triangular transaction due to formal deficiency
- ECJ VAT Cases decided in 2023 (incl. orders)
- Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity
- Top 10 VAT judgments ECJ/CJEU 2022
- Comments on ECJ C-677/21: Unlawful use of energy a supply of goods
- Comments on ECJ C-141/20 & C-269/20: ECJ decisions on the German VAT Group
- Comments on ECJ C-677/21: VAT is also due in the event of an unlawful purchase of electricity (AG Opinion)
- Comments on ECJ C-585/20: Belgian regulations on payment terms in public procurement…
- Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state
- Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state
- ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input…
- ECJ C-461/21 (Cartrans Preda) – AG Opinion – Exemption for (transport) services to imported goods,…
- ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually…
- ECJ C-585/20 (BFF Finance Iberia S.A.U.) – Judgment – Late payment Directive, interest also on the VAT amount
- VAT rates in Europe 2023: Definition, Actual Value-Added-Tax Rates
- European Commission launched public consultation on DAC7
- Digital VAT: Mandatory e-Reporting and e-Invoicing for EU
- VAT gap in 2020 amounted to € 93 billion for the total EU
- European Commission releases first look at EU VAT regime changes
- Public Consultation: VAT – amendments to legislation on administrative cooperation
- EU customs codes: 2022-2023 correlation table v3
- Recent amendment to UCC Implementing Act relaxes requirements supplier’s declarations for transitional rules of origin
- DAC 6 in practice: The tax authorities are asking – and exactly
- Report from the Commission: assessment of customs infringements and penalties in Member States Union Customs Code
- The EU’s fight against VAT carousels will be heavily digital
- EU DAC 7 marketplaces’ transaction reporting – half states miss Jan 2023 implementation
- Many changes in Intrastat thresholds for 2023
- Actionable VAT Policy Gap in Europe
- AmCham EU Recommendations to the Swedish Presidency of the Council of the…
- DAC7 is here: Readiness is key to ensure compliance and prevent penalties
- DAC8: Exchange of HNWI Cross-border Rulings
- Many changes in Intrastat thresholds for 2023
- Actionable VAT Policy Gap in Europe
- European Commission: Release of new transparency rules on Digital Currency
- New Intrastat Thresholds For Some Member States In 2023
- Group on the Future of VAT (GFV) – VAT treatment of the travel and tourism sector
- EU Climate Action: Political Agreement on EU Carbon Border Adjustment Mechanism (CBAM)
- Group on the Future of VAT (GFV) – 39th meeting
- Polish press reports on the possible 10th package of EU sanctions against Russia
- Removal of Vietnam from the Generalised System of Preferences (GSP) scheme
- EU VAT in the Digital Age ViDA timetable update
- VAT adapts to the digital age thanks to the VIDA directive!
- VAT in the digital age: towards an obligation of e-invoicing and abolition of the VAT return?
- Taxable Persons to Pay VAT on Behalf of Non-Registered Individual Entrepreneurs
- Belarus – Russian VAT Deal In Doubt
- Circular 2023/C/9 regarding the temporarily reduced VAT rate for the supply of heat by means of a…
- Bill with far-reaching VAT changes from 2024 – dated 12.01.2023
- VAT deduction according to actual use – Clarifications on the new procedure
- Right to deduct VAT according to actual use – new procedure since January 1, 2023
- Bulgaria Increases Minimum VAT Refund Threshold for Persons Established in a Non-EU Country
- Bulgaria Increases Thresholds for VAT Refunds to Non-EU Taxable Persons
- Reduced VAT rates in Bulgaria until December 31, 2023
- The Annual Comprehensive Edition Of The Cyprus Tax Facts Of 2023
- New register for self-service establishments
- Cyprus Tax Agency Announces Application of Zero-Rated VAT on Medical Supplies Due to Coronavirus
- Cyprus VAT Rates for Products and Services Related to COVID-19
- Customs news: Prepare for important changes
- When is a document presumed to have been delivered to the taxable entity’s data box?
- Lower electricity tax in 2023
- Denmark Tax Agency Explains VAT Liability of Sale of Property to Sister Company
- Denmark postpones implementation of new Bookkeeping law
- Electronic invoicing: the new normal that extends to the private sector
- Bofip on ”Special case of e-commerce deliveries”
- Guidance: Tax base and tax point, special rules
- Guidance: Services directly linked to the placing of a good in a situation or under a customs procedure for the deferral of imports
- Guidance: Exempt import transactions
- Guidance: Transactions taxable by express provision of the law
- Guidance: Rights of deduction – Importation of tangible movable property
- Guidance: General principles – right of deduction
- Guidance: Consequences of the exemption
- Guidance: Simplified liquidation and recovery regime
- Guidance: Simplified liquidation and recovery regime – Scope
- Guidance: Competent department for VAT
- Guidance: Frequency of VAT filing
- Guidance: Person liable for the tax – Intra-Community acquisitions of goods and imports
- Guidance: Person liable for the tax (supplies of goods/services)
- Guidance: Second-hand goods, works of art, collectibles or antiques – Transactions carried out with countries outside the European Union
- Guidance: Regime applicable to press publications
- Guidance: Regime applicable in overseas communities covered by Article 73 of the Constitution
- Guidance: Scope and territoriality – Suspension of the tax
- Guidance: Suspension of the tax – Situations or customs procedures
- Guidance: Suspension of the tax – Situations or customs procedures – Operations concerned
- Guidance: Suspension of the tax – Customs situations or procedures – Exit of goods
- Guidance: Territoriality – Definition of the territory of application of VAT
- Guidance: Territoriality – Place of imports
- Guidance: Details relating to certain transactions carried out by taxable persons not established in France
- Guidance: International transport of goods
- Submission model for the customs clearance procedure for the import of foreign press books sent by post
- Guidance: Transactions carried out between mainland France and the overseas collectivities and…
- Guidance: Person liable for the tax – Special case of e-commerce operations facilitated by means of electronic interfaces
- Guidance: Place of supply of tangible movable property – General rules
- Guidance: Regime applicable to the supply of goods to be taken away by travelers going to another Member State of the European Union or to a third country or…
- Public consultation – New rules for declaration and payment of import VAT
- Guidance: Scope and territoriality – Taxable transactions due to their nature – Transactions concerned – Special case of e-commerce deliveries
- From 2022 VAT applicable to imports and exits from suspensive regimes will be transferred from the DGDDI to the DGFiP
- Webinar TEVEA International : E-Invoicing & E-reporting in France – State of play
- France implements measures to address high energy prices
- B2B e-Invoicing mandate, will France leverage PEPPOL interoperability ?
- Electronic invoicing and e-reporting obligation: what if the first step was the review of intra-group transactions?
- Self-assessed VAT in the building without subcontracting
- The electronic invoice method
- Agreements and automatic exchange of information – Obligations of electronic linking platform operators
- Germany considers VAT cut to lower food prices
- German Federal Fiscal Court restricts input VAT deduction for luxury cars
- Recharging costs does not qualify as a taxable service
- Tax compliance management: Germany is taking it seriously
- No input VAT deduction upon acquisition of luxury cars
- Input VAT deduction and private use of a car as part of a spouse’s pre-tax model
- New VAT requirements for the travel industry are pushed back
- New improvements in data transmission to myDATA are published in Greece
- New improvements in data transmission to myDATA are published
- Greece: the updated technical specifications for interconnection of the electronic tax mechanisms and EFT have been published
- Greece 2023 Intrastat Thresholds
- How long do you have to register with the Hungarian NTCA as a digital platform operator, and how do…
- Smoking to Get Significantly More Expensive
- New obligations for digital platform operators in Hungary have been published
- About phase 4.0 of the EMCS (Excise Movement and Control System) system
- A guide to VAT – Doing business in Hungary
- Minister McGrath announces Zero Rating of VAT on Covid-19 Testing Kits
- Revenue eBrief No. 015/23: VAT zero-rating of Covid-19 Testing Kits
- Revenue commissioners release guidance on VAT
- A guide to VAT – Doing business in Ireland
- Tourism minister seeks further extension of 9% VAT rate
- Cut VAT to fight price rises and save jobs, says ISME
- Fianna Fáil Ministers Are Opposed To Cutting VAT For Builders
- Ruling 114: Sale of goods to a VAT warehouse by a non-resident with a tax representative
- Circular 2: VAT on international transport services (C-288/16)
- Ruling 131: Playrooms and early childhood services
- Ruling 81: Public funding outside scope of VAT
- Ruling 95: Frequent exporter scheme by non-residents
- Ruling 83: Occasional exempt supply does not impact pro rata and place of supply tourist package
- Ruling 77: IOSS rules for platforms – intrinsic value and identification of supplier
- Ruling 74: Applicability of the IOSS regime to sales made under ”drop shipping” to flat-rate customers and regular business customers
- Ruling 69: Transfer of building rights, made by a company in favor of the owner of the neighboring area
- Ruling 70: The transfer of rights incorporated in import licenses is subject to VAT
- Italy prolongs gas VAT cut to 5% until 31 March 2023
- Italy Publishes Annual VAT Return Form for Filing in 2023 in Respect of 2022
- “One Stop Shop” regime, simpler VAT obligations
- Principle of law 3: VAT group clarifications
- Authorities: Principle of VAT accessories does not apply when the accessory service is provided by a third…
- Ruling 58: OSS scheme – Irish entity performs intra EU B2C sales – Italian 3rd party arranges pick and pack
- Ruling 57: Supply German vendor involving its Italian fixed establishment, who is liable to pay VAT
- Ruling 49: Transaction outside scope in the absence of the conditions for the application of the regime of ”call-off stock”
- Ruling 44: Tax point for imports made under a consignment stock contract
- Ruling 40: Frequent exporter rules – installation of plant
- Ruling 34: VAT treatment of the activity of selling access tickets to the LTZ
- Ruling 36: Ancillary link between transportation service and the transaction main supply of goods
- Jersey foreign e-commerce and marketplaces GST July 2023
- Introduction of 5% GST was postponed to July 2023
- Lithuania Allows VAT Deduction on Purchases of Electric Cars
- Tax Authorities Amend Commentary on VAT Law Regarding Leasing Transactions
- 9% reduced VAT rate applies to specific goods and services
- Lithuania Eases VAT Registration Rules For Groups
- VAT fines in Lithuania have been raised
- Lithuania Implements DAC 7 and Other Tax Changes
- Luxembourg Reaches the Last Phase of the B2G E-invoicing Roll-Out
- VAT Luxembourg – Reduction of VAT Rates
- According to AG, VAT nomination exemption also applies to HOVO courses
- According to AG, higher education for the elderly falls under VAT exemption
- State Secretary Van Rij: Successful approach to VAT carousel fraud
- Power of attorney leads to the possession of excise goods and tax liability excise duty
- A car park counts as a building for VAT purposes
- Clinker paved car park classified as a building for VAT
- The car as a dividend payment
- Surf lessons from sea containers are subject to 21% VAT anyway
- VAT gap in 2020 amounted to € 93 billion for the total EU – the Netherlands’ share in this amount is €1.7 billion
- VAT Rates for 2023 were announced by the government
- Purchase of services from foreign suppliers for fund management
- Agreeing the VAT pre-factor with the head of the tax office
- Regulation of the Minister of Finance on the records kept by members of the VAT group
- Proposed 0% VAT rate for goods and provisions to support Ukraine
- Poland Sets 2023 Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, Simplified Flat-Rate Tax, and Social Security Contribution Cap
- Poland allows the creation of VAT groups from 1 January 2023
- The end of paper invoices for customers? The ministry does not rule out changes
- Poland VAT Group implemented Jan 2023
- Portugal Makes it Mandatory to Declare the SAF-T Accounting File
- Portugal To Ramp Up VAT Registration Threshold
- PDF will be considered an e-invoice until 31 December 2023
- Portugal amends contribution on single-use packaging made of plastic or aluminum, or multi-material with…
- SAF-T Accounting file postponed to January 2024 in Portugal
- Portugal 2023 VAT registration thresholds
- Portugal non-residents certified digital invoice; QR code; SAF-T billing
- ANAF announces that tax inspections will no longer be carried out at the companies’ headquarters but directly from the offices of the Romanian TA
- Romania reduces VAT on residential solar to 5%
- The procedure for the use and operation of RO e-Transport System: ANAF/AVR Order no. 1190/4625/2022 and GEO no. 106/2022
- Modification of the procedure for the use and operation of the RO e-Invoice: OMF no. 1667/2022
- Changes introduced to the Customs Code: GEO no. 85/2022
- Extension of the authorisation for Romania to continue to apply a reverse charge for wood supplies
- VAT rate changes in Romania to keep in mind starting 2023
- Romania Updates Types of Agricultural Supplies Subject to 9% VAT Rate
- Law to reduce VAT To 5% on solar panel installations
- A guide to VAT – Doing business in Romania
- Tipping must be taxed regardless of whether the covered taxpayer in Romania pays VAT or not
- VAT rate of 0% does not apply to shift hostels
- From April 1, 2023, the list of medical goods exempt from VAT will change
- Belarus – Russian VAT Deal In Doubt
- Polish press reports on the possible 10th package of EU sanctions against Russia
- Amendment to the Tax Procedure Act – DAC7
- Interrupted operation of eDavki and G2G system services, 19 January 2023
- Tax collection and distribution effects of the reduction in VAT rates on certain food products
- Canary Islands: Reduced VAT Rates on Face Masks and Gloves Extended to 30 June 2023
- Relevant news regarding VAT and Excise Taxes included in Royal Decree-Law 20/2022
- Main tax changes introduced by Royal Decree-Law 20/2022 – Reduced VAT rates
- Spanish VAT reverse charge update
- The Spanish Plastic Tax has become effective
- VAT measures in 2023 budget law
- Spain limits scope of use and enjoyment VAT rule from 2023
- Tax measures in 2023 budget law
- VAT reductions in Spain in 2023
- Spain Updates VAT Forms For VAT Returns
- Government announces internal VAT
- Swedish ViDA factual memorandum
- Sweden Aims To Start EU Discussion On VAT Changes
- Switzerland Tax Agency Announces Net Rates of VAT Effective Jan. 1, 2024
- Updated net tax rates from January 1, 2024 (due to VAT rate increase)
- Hetmantsev expressed his opinion about a possible reduction in the VAT rate
- Ukraine Parliament Considers Bill to Exempt VAT on Specified Military Equipment Imports Due to War
- Nuances of determining the currency rate for calculating VAT on import
- How to calculate VAT using the cash method?
- Statutory guidance: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018
- Policy paper: Explanatory Memorandum on EU regulation 904/2010 (COM(2022)703)
- Policy paper: Explanatory Memorandum on EU directive 2006/112/EC (COM(2022)701)
- Policy paper: Explanatory Memorandum on EU regulation 282/2011 (COM(2022)704)
- HMRC Guidance: How late payment penalties work if you pay VAT late
- Saffery VAT Update – January 2023
- HMRC Guidance: Repayment interest on VAT credits or overpayments
- FTT: INCE GORDON DADDS LLP – Group representative as to economic activity and as to taxable supplies
- UT: Northside Fleet Ltd v Revenue- denying input tax credit under Kittel principles
- HMRC Guidance: Starting and ending transit movements in Northern Ireland
- HMRC Guidance: Local authorities and similar bodies (VAT Notice 749)
- VAT relief for non-business activities
- Form Tax agents and advisers: temporary authorisation to allow HMRC to deal with your tax adviser (COMP1)
- Interest on Bad Debt Relief claims runs from a date earlier that of the claim
- Isle of Man Changes Penalties and Interest for Late VAT Returns and Payments
- How far back can you claim VAT on expenses in UK?
- HMRC Webinar: An overview of the new VAT late submission, late payment penalties and interest changes
- Penalties for Late VAT Returns are Changing
- Constable VAT Land and Property Focus
- VAT and prompt payment discounts: TalkTalk Telecom v HMRC
- Doctors and healthcare professionals
- Consultation on the VAT treatment of fund management
- Isle of Man Changes Penalty and Interest Regime for Late VAT Returns, Late VAT Payments
- Case law: Discount offered but not taken up
- Case law: Reasonable excuse: COVID19 cashflow issues
- HMRC Policy paper: Changes in processing option to tax forms
MIDDLE EAST
- Saudi economy minister hails Kingdom’s VAT rise ‘success’ during pandemic
- Voluntary participation in Phase 2 of e-invoicing
- Saudi Arabia ‘virtually only country’ to successfully raise VAT in pandemic: Minister
- ZATCA extends the exemption period for tax-related penalties
- Saudi Arabia Makes Electronic Invoicing Mandatory
- E-Invoicing updates in the Kingdom of Saudi Arabia
- A Guide to VAT Treatment of Charities in UAE
- How to make VAT payments in the Emaratax Portal?
- New UAE tax applies to all international deliveries
- Dubai Customs mandates attestation for imports valued above AED 10,000
- Various VAT guidance on United Arab Emirates’ Government portal
