Education
When I started working as VAT specialist, I probably didn’t know that much about VAT. I learned the rules, I read cases, and I passed my exams. But the first day in the office, I was asked to make a VAT Return, and I didn’t know what to do.
Why being educated does not necessarily mean being smart: HERE
I believe that having an education doesn’t automatically make you smart. And not all smart or intelligent people have had a proper education. Which doesn’t mean that one is better than the other.
If you can memorize stuff and can answer school-type questions, you probably can get good scores in school. People could say that you’re just following rules – but may lack the skills to think ‘out of the box’.
If you’re thinking out-of-the-box, you may be regarded intelligent. Intelligent people look at the deeper level. They understand the why and the how more deeply. They can sometimes see how things work at a basic level and can fix both basic and complex problems. The downside is that you may get frustrated, because the whole system is often build and dominated by people that think differently.
When you’re dealing with VAT issues or questions, there’s a lot of rule-based answers that are sufficiently able to deal with it. Often it’s those types of questions and issues that can be automated. But it’s often also necessary to do some smart-thinking. This can include looking at the bigger picture, or coming-up with the interpretations and brilliant ideas that can really change your view and the views of others at a specific issue, question or situation.
For me, it’s clear that technology can never fully replace a VAT person. By now, I have learned how to fill-in a VAT Return, and I probably can automate that. But to understand what’s behind those numbers, that’s something that you can only learn from experience and the deeper understanding of VAT. And that’s the reason why you should visit VATupdate.com every day: To keep your VAT-mind sharp!
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.
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WORLD
- Job opportunities in Czech Republic, Ireland and United Kingdom
- Job opportunities in India, Serbia and Sweden
- Same but different: A comparison of the OECD CARF and the EU DAC 8 proposal
- WTS Global taps Taxback International to power VAT compliance
- White Paper: A Simplified Approach to SAP Indirect Tax Processing
- Can ChatGPT be used in tax administrations? (part 2)
- Can ChatGPT be used in tax administrations? (Part 1)
- Differences between Simplified Invoice and Invoice Receipt
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in February 2023
- Chatgpt: how can tax authorities incentivize implementation of mandatory e-invoicing?
- Deducting Difficulties: Introducing The Tax Technologist
- E-Archiving: Challenges and Unexpected Benefits
- Here’s why you should be embracing VAT compliance
- Beyond the Pillars—Global Tax Policy in a Digitalizing World
- Tax Challenges Of The Software-Powered Economy
- What is a Tax Identification Number (TIN) and Why is it Important?
- OECD FAQs on Model Reporting Rules for Digital Platforms
- OECD Tax Talks #20 (Feb 27, 2023) – Slides shared on VAT
- What are the VAT/GST consequences of a barter deal?
- VATupdate Newsletter Week 08 2023
- MF Sets Out Tax Risks Linked To Digital Currencies
- Same but different: a comparison of the OECD CARF and the EU DAC8 proposal
WEBINARS / EVENTS
- IBFD: Advanced Professional Certificate in VAT/GST – Last chance to sign-up
- Webinar Pagero – Qualified Invoicing in Japan: developments, impacts and what you need to know (March…
- Less Grey Webinar – VIDA Part 1: Introduction (Slide deck), Part 2 on e-invoicing and real-time reporting on March 22
- Pagero Webinar: Updates on the e-invoicing mandate in Poland (March 9)
- Webinar Sovos – IPT: Spotlight on Spain (March 9, 2023)
- The E-Invoicing Exchange Summit celebrates its 1st MEA edition with more than 120 experts in Dubai
- Press Release – E-Invoicing Exchange Summit Americas: Moving the US Forward with Broad E-Invoice Adoption
- IVA Conference: The world of VAT – a kind of fiscal theme park, Noordwijk (Amsterdam), The Netherlands (May 11-12, 2023)
- Vertex Exchange Europe 2023: Think forward, think tax – Pierluigi Collina will join us as a guest keynote speaker (May 9, Barcelona)
- Sovos Webinar: VAT Reporting and SAF-T: Key Changes (March 8, 2023)
AFRICA
- Egypt to launch simplified VAT registration for non-resident companies selling digital services
- Egypt’s Parliament approves new amendments to facilitate tax-free car import for expats
- Simple, Convenient: KRA’s New System to Enable Taxpayers Transmit Invoices Using Mobile Phone
- Businesses brace for pain as KRA suspends tax refunds
- KRA To Rollout Software-Based Tax Management System
- High Court upholds VAT on exported services
- High Court determines that interchange fees are exempt from Value Added Tax
- How Do Electronic Invoicing And Tax Reporting in South Africa Work
- Solar Tax Incentives: ‘We Should have Zero-Rated the VAT on Installations’
- Summary of direct and indirect tax proposals in 2023 budget
AMERICAS
- New VAT collection Regime on the sale of food and other products for human consumption
- How does E-Invoicing work in Argentina
- General Resolution: Due Dates for Compliance with the Obligations of Determination and/or…
- Elimination of taxes on aggregate imports used to manufacture concrete and concrete blocks
- Extension of customs duty exemption for investments in plant and equipment to the personal care and personal fitness sectors (currently only for restaurants…
- Payroll, Customs and Indirect Tax Measures in 2023-2024 Budget
- New Regulation for ICMS Tax on Interstate Transactions in Brazil
- Expected Tax Changes In Brazil For 2023
- Tax Changes to Expect in Brazil for 2023
- How E-Invoicing works in Brazil
- Canada British Columbia marketplace PST obligations
- British Columbia amends PST rules for online marketplace facilitators and services
- Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2023
- Tax Authority to Require Issuance of Sales Receipts On Authorized Dates to Qualify for Reduced…
- Reduction Of Several Taxes Tariffs
- Pennsylvania Supreme Court: Coupon amounts included in tax base unless receipt specifies
- Alabama: Purchases of Antimicrobial Agents Did Not Qualify for Wholesale Exemption
- Georgia Issued Corrected Local Rate Change Announcement
- Basics of US Sales Tax for International Sellers
- S. Additions and Revisions to Export Administration Regulations (EAR) Entity List
- Is SaaS taxable in Kentucky?
- Wyoming: Electronic Filing and Payments Authorized
- Georgia: Q2 of 2023 Local Rate Changes Announced
- Arkansas: Tax Levied Under Amendment 101 Excluded from Manufacturing Machinery Refund
- Basics Of US Sales Tax For International Sellers
- Texas Court Addresses Flow-Through of Sales Tax Exemptions for Government Contractors
- A B2B Online Platform Does Not Meet Florida’s Definition of a Marketplace Facilitator
- Rhode Island Assesses Sales Tax on Seller Who Failed to Comply with the Resale Certificate Process
- What are the sales and use tax implications of the metaverse?
- Taxpayer Doesn’t Meet Definition of Marketplace Facilitator in North Carolina
- Kentucky now taxes a range of services
- Illinois Amends Administrative Code to Address Specifics of Leveling the Playfield for Out of State Sellers
- Texas Letter Ruling Says Audiovisual and Videoconferencing Equipment and Services are Subject…
- CBP expands volunteer e-commerce data-sharing pilot program
- Cities Want to Tax Streaming Video Services, but They’re Not Sure Why
- Sources of U.S. Tax Revenue by Tax Type
- S. IRS Extends Tax Relief for Disaster Areas
- Owner personally liable for sales tax
- Nebraska: Erdman’s consumption tax, early voting rollback set for Unicam hearings
- Kansas Senate supports elimination of state, local food sales tax
- Pennsylvania Supreme Court Rules Coupon Amounts Are Not Subtracted from Sales Tax Base Unless Sales…
- Landis Case Underscores Tax Risks Tied to Digital Goods Sales
ASIA-PACIFIC
- Australia Tax Agency Announces Withdrawal of GST Ruling on Taxation of Digital Supplies by…
- Australia introduces Sharing Economy Reporting Regime from 1 July 2023
- 5 Tips to Successfully Obtain a VAT Refund
- Reminds Non-Residents of Obligation for Simplified VAT Registration
- China’s Tax and Fee Cuts, Refunds, Deferrals Top 4.2 trillion yuan in 2022
- Notice for Beijing: Upgrade and maintenance of version 2.0 of the VAT invoice management system
- Revision of list of technologies prohibited and restricted from export
- New Invoice Reporting Portals
- GSTN launches e-invoice registration services with private IRPs at the recommendation of the GST Council
- Tax Cannot Be Levied Differently On Chargers Sold With Mobile Phones: Karnataka High Court
- 447 Firms Yet to Pay VAT Dues to Gujarat Govt
- Frozen food supplied to airlines, hotels, other firms to attract 18% GST, rules Karnataka AAR
- Supreme Court to decide Restriction of GST ITC on Immovable Property, Issues Notice to Centre
- HP State Cabinet approves Sadhbhawana (Third) Legacy Scheme to dispose 50,000 VAT &…
- VAT Still Remains the King
- Odisha Records 40% Growth In GST Collection During Feb 2023
- Analysis of Latest GST Rate Notifications Dated 28th Feb 2023
- No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT
- Appealable Orders (to GST Tribunal) not to be Implemented till Tribunal Becomes Operational –…
- Service provided by CGHB not Eligible for GST at Nil Rate: AAR
- Exemption to Affixed Tracking Device on Container at the Time of Import, as Recommended by the…
- Exemption on Coal Rejects Supplied to/ by a Coal Washery, as Recommended by the GST Council’s 49th Meeting
- Discontinuation of Tariff Rate Quota for Import of Crude Sunflower Seed Oil w.e.f. April 01, 2023
- Know the Due Dates for GST Compliances for March 2023
- Charger sold in mobile not subject to higher VAT
- Application for Revocation of Cancellation of GST Registration without stating reason is…
- CBIC notifies Revised GST Rates and Customs Duties with Immediate Effect
- Orissa HC directs Appropriate Authority to consider difficulty faced by Contractors due to change in GST regime on Works Contract
- GST evasion: Megasoft coughs up Rs 5 crore in dues
- No GST on bouquets made with dry parts of plants, foliage, flower buds and grasses
- Analysis of GST changes proposed in Union Budget 23-23
- No input tax credit for liquor sales
- Madhya Pradesh Budget: Traders demand VAT and stamp duty rationalisation, farmers want relief…
- Weekly GST Communique dated February 27, 2023
- Verify GSTIN, GST-3B return authenticity before allotting contract, releasing payment: J&K Govt
- GST evasion scam of over ₹20 crore detected, 1 held
- Subsequent Addition of GSTIN in GST Refund Form insufficient reason for Disallowance of…
- No Service Tax can be levied on take-away/parcel food from restaurants
- GSTN issued advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency
- GSTN issued important advisory on New e-Invoice Portal
- Exempt tourists from luxury goods tax, govt told
- Indirect and Income Tax Proposals in “Re-Tabled” 2023 Budget
- Malaysia Budget 2023 (Retabled)
- Pakistan Increases Sales Tax Rate, Introduces New Tax Deduction Rules for Share Acquisitions,…
- Sales tax, other issues: FBR invites textile exporters to a moot
- Bill on VAT refund for tourists approved on 2nd reading
- House Bill Granting VAT Refund to Tourists Approved on Second Reading
- Solo Parents to Get 10% Off, No VAT on Products for Kids
- Singapore Government to Mandate InvoiceNow for B2G E-Invoicing
- Singapore to Increase its GST Rate to 9% from Jan 2024
- Singapore InvoiceNow e-invoicing plans
- IRAS Guide on GST treatment for Gift vs Sample vs Warranty
- Introduction of Purchaser-issued VAT Invoices in South Korea
- South Korea to Increase Tax Refund Interest Rate
- From April 1st to June 30th no business tax payable on imported soybeans, wheat and corn
- Taiwan Explains Goods and Services Subject to Specifically Selected Goods and Services Tax
- Vietnam MOF seeks comments on proposal to amend special consumption tax law
- Ministry proposes a hike in special Consumption Tax on cigarettes, beer, and spirits
- Vietnam MOF Seeks Comments to Amend VAT Law
EUROPE
- Comments on C-482/21 (Euler Hermes): Reduction of the basis for assessment of VAT due to irrecoverable Debts
- Comments on ECJ C-289/22: A preliminary ruling regarding the Hungarian VAT deduction rules
- Comments on C-729/21: VAT exclusion for supply of undertaking or organized part thereof
- ECJ clarifies VAT rules for association contracts without legal personality in Romania
- ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necesarilly allowed
- Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court
- ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
- Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in…
- ECJ Cases related to ”Barter deals”
- Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider
- Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services
- Judicial statistics 2022: High number of cases brought before the ECJ confirmed for the fifth consecutive year
- Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011…
- Comments on ECJ C-378/21: Incorrectly charged VAT
- Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid
- Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full…
- Comments on C-512/21 (Aquila Part Prod Com SA) – Judgment on tax authorities’ right to question input VAT deductions
- Comments on C-695/20 (Fenix): Online platforms and VAT collection
- This is what happened in the ECJ (VAT) in February 2023
- Comments on ECJ C-695/20: Regulation providing online platform is liable to pay VAT is valid
- Comments on ECJ C-695/20: Provider of services by electronic means – Taxable person, acting in his…
- Comments on ECJ C-695/20: Online platforms and VAT collection
- Agenda of the ECJ VAT cases – 3 Judgments, 1 AG Opinion till March 30, 2023
- Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project…
- Comments on ECJ C-729/21: The sale of a leased property is a transfer company for VAT purposes
- Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania
- European Union (EU) Carbon Border Adjustment Mechanism (CBAM) Tax
- Who pays VAT – Buyer or Seller?
- EU Commission initiative to introduce binding customs valuation information (BCVI)
- CESOP and payment service providers’ new reporting obligations from 2024
- VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)
- When to appoint a tax representative in Europe (EU)?
- Electronic Invoicing in CEE: Status Update
- Transfer of a Rented Building May qualify for Going Concern
- VAT Committee – Minutes of the 121th meeting on October 21, 2022
- Obligations resulting from the implementation of the second stage of the ICS2 system
- ICS2 Release 2: New rules for inbound air shipments to the EU go live on 1 March 2023
- The impact of DAC7 and DAC8
- UCC Work Programme Progress Report 2022
- The Windsor framework: A new way forward for the protocol on Ireland/Northern Ireland
- The Windsor Framework – key details
- The Windsor Framework: VAT and duty implications
- How the Windsor Agreement changes the Northern Ireland Protocol
- Policy paper: The Windsor Framework
- Q&A from EU Commission regarding the Windsor Framework
- Windsor Agreement – Official Framework published on UK government website
- What does the Windsor agreement from a VAT perspective?
- A new way forward on the Protocol on Ireland/Northern Ireland: political agreement in principle on the Windsor Framework
- Windsor Framework – EU UK Northern Ireland Protocol replacement
- ‘Deal is done’: New Northern Ireland Brexit deal – UK retaking VAT powers…
- European Data Protection Supervisor Opinion on ViDA
- VAT in the Digital Age — Part 1: EU E-Invoicing Requirements: When not If
- European Parliament Maps out VAT in the Digital Schedule
- VAT in the Digital Age [EU Legislation in Progress]
- ViDA: Part 3: Electronic invoicing and digital notification of intra-community operations
- Tax consequences of engaging with entities on EU noncooperative jurisdictions list
- Application e604 – new version
- Significant extension of investigation and assessment periods for income tax and VAT
- Finance Minister releases amended proposal for a “broad tax reform”: VAT rates, E-Invoicing/E-Reporting, Excise
- Proposed tax reform: Mandatory B2B E-invoicing as of July 2024
- Draft law on VAT reporting obligations for payment service providers submitted to parliament
- Proposed tax reform: Single VAT reduced rate of 9%, 0% on fruit and vegetables, medicines, public transport and diapers, sanitary napkins and tampons
- Belgium proposes to modernise its VAT compliance system
- Qualitative evaluation of whether renovations constitute new construction for VAT purposes required
- VAT, currency, AM contribution for speculation
- VAT exemption – independent groups – trade unions – administrative assistance
- Ruling: Advance payment – accrual and exemption on export
- Punishment – tax fraud of a particularly serious nature – VAT – probable intention – claim for compensation
- Denmark Modernizes Its Bookkeeping Act to Promote the Digitalization of Accounting
- National Court: Reimbursement by the municipality of tax on electricity used in buildings in which activities subject to VAT take place
- Paper invoicing in EU trade history?
- Supreme Administrative Court: Sale of service — Construction service — Total maintenance…
- VAT group regime introduced in France effective 2023
- France implements regulations under DAC7 with respect to digital platforms
- Update: France to Introduce Mandatory B2B E-Invoicing and Reporting
- POS – Certification Process in France
- E-Invoicing: Consultation of a draft charter between the administration and the partner platforms
- France transfers VAT registration related formalities to the INPI portal
- Transactions of property dealers – Buildings completed more than 5 years ago leased with VAT – Timing of VAT recovery – assimilation regime
- France E-Invoicing: What is and How to submit it?
- France VAT Refund App For British Travelers – Tax-Free Shopping Tool Announced
- VAT treatment of small photovoltaic systems from 2023
- Need for reform in the VAT group: Groundbreaking ECJ judgments
- German Federal Parliament approves Single-Use Plastics levy, Federal Council approval is next step
- Accrual and adjustment of VAT in the case of payment in installments for an executed delivery
- AEO application as of March 1, 2023
- Input tax deduction for middle-class clothing?
- VAT Exemption for supplies to victims of eartquake in Turkey/Syria
- Zero tax rate for sales in connection with certain photovoltaic systems (§ 12 Paragraph 3 Sales Tax Act (UStG))
- The Application of IPT rather than VAT to Guarantee Commitments
- Letter on a provisional system for handling unauthorized VAT invoices
- Two convicted of VAT fraud in EPPO investigation in Germany – estimated VAT losses of more than €33 million
- Greece myDATA: Postponement of data transmission deadlines
- Greece extends temporarily reduced rates in 2023
- myDATA: Postponement of data transfer deadlines
- myDATA – See all the changes with the new decision A.1023/2023
- myDATA: Transfer of data transfer deadlines
- myDATA pass
- 4 VAT Country guides in Greece
- Update on E-VAT System
- Periodic Return ÁFA BEVALLÁS 2365A – Control List – 2365M – 2023 forms version published
- 4 VAT Country Guides on Hungary
- 7 VAT Country guides on Italy
- 50 years of VAT: Italy’s progress in the European harmonization process
- Ruling 232: Relevance of failure to return the security deposit provided for in the lease agreement in implementation of settlement agreement
- Ruling 230: Intra-Community supplies – Communication of identification number VAT registered in the…
- Ruling 227: The warranty waiver for VAT refunds does not transfer with the business
- Italy Approves Legislative Decree for Implementation of DAC7
- Italy announces pre-filled annual VAT returns for certain taxpayers
- Only overdue bills of exchange represent the payment of the price for VAT purposes
- 2023 Budget Law – The main measures in national and international taxation
- ”Free access to a website” in return of ”personal data” considered as a ”Barter deal”
- Italy assess Facebook for VAT on users’ data in return for ‘free’ portal access
- 5 VAT Country guides on Latvia
- Food Retailers and Farmers Invite Latvian Government to Reduce VAT for Dairy Products
- Initiative Bill Affordable Groceries Act; nil VAT rate for foodstuffs
- World Obesity Day: Researcher Calls for Abolition of VAT on Fruit and Vegetables
- Consultation on Draft Bill to Abolish Property Transfer Tax Concurrence Exemption for Share…
- VAT declaration must be made with correct subnumber
- New legislative proposal Real Estate Transfer Tax
- No information decision required for requesting proof of VAT deduction
- No formal notice required for requesting proof of VAT deduction
- Netherlands Maintaining 8% Late Payment Interest Rate Despite Increase in Base Rate
- No deduction for input tax for claims proceedings
- Court of Amsterdam: No right to deduct input VAT. Fines reduced to nil.
- No VAT deduction for partnership when renting a custom roof for solar panels
- VAT rules for E-Commerce in the EU and Switzerland: an update
- Digital environment with teaching method no additional service: 21% VAT rate applies
- Extension of VAT fixed amount for solar panel holders
- Facility OSS system will be available by December 2023 at the latest
- Bill for the Implementation of Small Businesses Regulations Act submitted
- Crowdfunding without VAT
- VAT Refund for Gas in 2023 – Apply! Who is the VAT Refund for Natural Gas for?
- The Main Characteristics of a Tax-Free Mobile Application in Poland
- VAT Refund for Households heated by Gas
- Obligation to use cash registers by car washes
- Is Compensation for Entrepreneurs Paid on the Basis of Energy Law Subject to VAT?
- Project of the National E-Invoicing System with Subsequent Modifications – Deadline for Implementation Extended to 1 July 2024.
- New Recording Obligations for Payment Service Providers
- Sale of Shares in Perpetual Usufruct Right and VAT
- Poland adopts new package of VAT simplifications referred to as SLIM VAT 3
- VAT deadlines in Poland
- Export of goods to another EU country from Poland
- What are the arguments of Polish courts on the existence of a Fixed Establishment for VAT purposes?
- Change of the buyer on the invoice
- Portugal introduces a special refund regime for conference organizers
- Portugal reduces VAT rates on certain goods and services in 2023
- VAT Guide – Portugal
- Romania authorised until 31 December 2025 to levy VAT from buyers of wood products
- Romania: Ordinance to execute EU Directive on automatic information exchange for digital platforms
- Amendments to VAT rulebook
- VAT Refund for 2022 to Foreign Taxpayers
- What are the Requirements for Recording Turnover through an Electronic Fiscal Device when Selling Goods or Providing Services at a fair in Serbia?
- Draft regulation for the newly announced fiscalization in Spain
- Spain: The EU Directive on AEOI for Digital Platform Operators is being reviewed by the Government
- Changes in the Spanish Use and Enjoyment Vat Rule as of 1 January 2023
- Spain Reduces the Scope of the Use and Enjoyment Rule
- Spain to introduce B2B e-invoicing obligations
- Periodic Return Modelo 303 – Modelo 322 (VAT Groups’ Return) – further technical specifications changes
- Changes relating to SII Suministro Inmediato de Información were introduced
- B2B e-invoicing in Spain: questions and answers
- Switzerland ends foreign VAT registration threshold for B2C e-commerce
- Additional recommendations for practical implementation of the Swiss VAT rate increase per 2024
- Switzerland ends foreign VAT registration threshold for B2C e-commerce
- Technical problems appeared on the ePortal between February 24 and the deadline for submitting VAT statements at the end of February
- All Online Retailers will Pay VAT
- No disadvantages due to technical malfunctions in the ePortal
- Turkey Removes Conditions for Reduced VAT Rate for Prefabricated Structures and Containers Destined for Areas Affected by Earthquake
- Announcement: VAT relaxations due to earthquake
- Turkey imposes QR Code requirement for VAT e-invoices
- How to submit an explanation to the VAT payer data table?
- Registration as a VAT payer
- Not all IT companies enjoy VAT benefits: clarification from the Ministry
- Operations on the import of goods for security and defense are proposed to be exempt from VAT and customs duties
- From February 24, benefits for the import of copters, thermal imagers, collimators, radios
- The VAT trap unsold dwellings!
- HMRC yearly average and spot rates
- HMRC Policy paper: Changes to VAT treatment of local authority leisure services
- HMRC Guidance: VAT Guide (VAT Notice 700)
- Transcript: How is HMRC Digitalising Taxation?
- Yorkshire Cancer Research Joins Calls to Scrap VAT on Sunscreen Products
- VAT fraud backfires to provide UK fixed establishment
- The Windsor Framework: a new way forward
- Assignment of bad debts
- Seasonal rates of customs duty
- Plea to Cut VAT on Vets’ Fees ahead of Budget
- Best Address to Appeal Against a VAT Surcharge
- The Windsor Framework
- VAT Registration: Top tips for agent submissions
- FTT: Hillhead Ltd – Same individual sole director and shareholder of both appellants
- FTT: Fareham College – supplies of services closely related to exempt supplies of education
- FTT: Jabble – Missing trader intra-community fraud
- HMRC Guidance: Penalty Points and Penalties If you Submit your VAT Return Late
- HMRC Guidance: Apply for authorisation for the UK Trader Scheme if you bring goods into Northern…
- HMRC Guidance: Trading and moving goods in and out of Northern Ireland
- NewsCorp Supreme Court VAT ruling has wide implications
- Explained: What is in the new Northern Ireland Protocol deal?
- Paradise Wildlife Park: VAT relevant charitable purpose – FTT
- Girls Brigade officers’ dress hats are standard rated. Girls Brigade soft forage hats are zero-rated.
- HMRC Guidance: Animals and Animal Food (VAT Notice 701/15)
- Tour Operators Margin Scheme – Negative Margins
- Press release: Windsor Framework unveiled to fix problems of the Northern Ireland Protocol
- HMRC Policy paper: The Windsor Framework – sector explainer
- HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021
- HMRC Guidance: Repayment interest on VAT credits or overpayments
- Import One-Stop Shop (I-OSS) – All you need to know
- Deposits on Returned Single-Use Containers – VAT approach
- HMRC reminds businesses about new VAT penalties ahead of filing deadline
- UK live sector again calls for cut in VAT rate on tickets
- Jailed for £100,000 in VAT from false invoices
- VAT reliefs for Energy Savings Materials – Challenges from HMRC
MIDDLE EAST
- Expansion of Digital Stamp Scheme to Additional Tobacco Products
- Bahrain GDP to Top $34bn, also due to VAT hike to 10%
- NBR Notification: Re-Enabling the Field of “Standard Rated Sales at 5%” in the VAT return form
- Proposal to amend the VAT Law for efficient collection of Digital Service taxes
- CTC Model Approved by the Government
- Foreign Residents’ VAT Liability with respect to Importing Digital Services to Israel
- Israel B2B e-invoicing budget proposals
- Foreign Residents’ VAT Liability with respect to Importing Digital Services to Israel
- Update on VAT refunds to non-residents
- KSA VAT refund for non-resident taxpayers
- ZATCA: VAT Refunds for Non-Residents
- How does E-Invoicing work in Saudi Arabia
- Federal Tax Authority collaborates with software company SAP to support digital transformation efforts
- Dubai Waives Customs Duty on Imported Goods Worth Up to AED 1,000
- $1,000 Prize for Top Innovative Ideas to Improve Customs Services in Dubai
- Here’s What You Should Know About ‘Sin Tax’ in UAE
- Amendment to VAT executive regulations concerning e-commerce supplies
- Dubai suspends new customs duty on international goods above Dh300
- UAE provides criteria and conditions for reporting e-Commerce obligations
- FTA Collaborates with Software Company SAP to Support Digital Transformation Efforts
- UAE VAT Law Amendment Requires Invoices for Imports to Recover Input Tax
- Dubai Customs hosts “Future Foresight Forum”
- Notification to Declare the Sale of Commercial Land and Properties
- VAT Refund through EmaraTax for Building New Residences
