Birds
Did you know that VATupdate posts are also posted on Twitter? It’s a great way to scroll through the posts when you’re waiting for the bus or train, cooking diner or using the restroom.
What type of bird are you? Do the test HERE
Twitter is a great way to share thoughts, ideas and news. Obviously, you should always be aware of who’s posting, what they are saying and how you should interpret it before you respond, but that’s the case in any conversation. There’s a lot of people out there who are using social media as their ‘garbage can’, believing that they can say anything they like and getting away with it.
For example, this week in the Netherlands there are elections for the Senate. These elections are not direct, but the people can choose the delegates for the provinces, who subsequently choose the Senators. There are many political parties participating, in North-Holland we have 23 in total. You might think that means there’s a lot to choose, but as with many elections, there’s a lot of parties that have the same points.
The parties are using social media to influence the people. That’s not new, but it some cases it’s really shameful how parties are presenting themselves. Or even worse: how they treat (potential) voters. Social media is fast and short, end therefore often messages are simplified. But this simplification can be twisted and set voters ‘on the wrong leg’.
I’m not saying that social media should be banned, or even that they should apply stricter rules. It’s everyone’s own responsibility to find and investigate the information they are looking for and need to make their own decisions. But social media are not always the best source for that. Perhaps because the messages are so much simplified.
Do you know the Twitter logo? The bird (his name is Larry) has undergone quite some changes since Twitter started in 2006. It became much simpler. The same happened with logos of other big (social media) companies. Does the simplification of the logo’s say something about the companies, the programs or the users? Or perhaps about all of them? Does simplification create dumb users, dumb posters, or both?
After re-reading the above, reading VATupdate on Twitter is maybe not the best thing to do. Luckily, it’s also possible to scroll through the posts on our website. It works perfectly on a mobile phone as well. And you are sure that you are not distracted by non-relevant Tweets.
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
- E-Invoicing: What are the changes in 2023 (as of March 1)?
- Transforming VAT: How is Europe modernising tax reporting?
- PE Watch | Latest developments and trends, March 2023
- Driving Sustainability through E-Invoicing and AP Automation
- The Reverse charge of VAT due on importation: operation and benefits for businesses
- E-Invoicing in the news for 15 countries (!!!) on March 8, 2023
- Indirect tax in the news: Latest updates from around the world (VAT rate changes)
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- VAT is Like Chess – Sometimes the Key to Victory is the Piece you Sacrifice
- Global e-invoicing mandates expose transaction data gaps
- Global VAT rate changes/news – February 2023
WEBINARS / EVENTS
- Vertex Exchange Europe 2023: Think forward, think tax – Pierluigi Collina will join us as a guest keynote speaker (May 9, Barcelona)
- Pagero Webinar: Updates on the e-invoicing mandate in Poland (March 9)
- Webinar Pagero: CTC vs PTC: What is the difference between e-invoicing and e-reporting? (March 16,
- Webinar Pagero – Qualified Invoicing in Japan: developments, impacts and what you need to know (March 21, 2023)
- Sovos Webinar: VAT Reporting and SAF-T: Key Changes (March 8, 2023)
- Event: E-Invoicing Exchange Summit Americas in Miami (April 24 until 26, 2023)
AFRICA
- VAT registered vendors to be connected to GRA system by 2024
- Re-thinking the Consequences of Tax Evasion on Ghana’s Economic Growth, 66 years after Independence
- VAT on Exported Services is Standard Rated at 16% (Court Decision)
- KRA Eyes Sh400bn from Purge on Invoice Cheats
- KRA to Tax Airtime, Beer in Real-Time
- KRA bets on new VAT system to net extra Sh400bn
- Kenya: Rolling out of the software for e-invoicing
- KRA Loses Sh900m Tax Dispute against Coca-Cola
- Kenya Introduces Electronic Tax Invoice Management System
- Simple, Convenient: KRA’s New System to Enable Taxpayers Transmit Invoices Using Mobile Phone
- Upgrade of the SARS eFiling platform on 10 March 2023
- This is Who Really Pays Tax in South Africa
- New Binding General Ruling on VAT Requirements for Electronic Service Providers
- Tanzania Extends VAT Exemption on Air Charter Services
- New Online Tax Filing System for Non-Resident Digital Service Providers
AMERICAS
- Halkitis: No Health Insurance VAT Changes on April 1
- VAT Health Claims Change ‘May’ not Happen April 1
- Belize Exempts Feminine Hygiene Products from GST
- Belize becomes 2nd country in region to eliminate taxes from women’s sanitary products
- New transition period for the third group of taxpayers in Bolivia
- Extended Deadline for Certain Taxpayers to Register in VAT Sales and Purchases Registry for February 2023
- Brazilian Government issued provisional measure changing PIS and COFINS calculation basis
- Publication of the EFD ICMS IPI program version 3.0.4
- EFD ICMS IPI – Guidance Note 01/2023 – Single-phase ICMS – fuel sector
- Brazil modifies taxation of fuels and crude oil
- How does e-invoicing work in Brazil?
- Postponement of EFD-REINF Deadline for Events Referring to Withholding IRPF, CSLL, PIS and COFINS
- Costa Rican Customs Authorities adjust Customs Information System (TICA) to eliminate 10% tax on…
- Costa Rican General Customs Directorate issues procedures for scanning of containers and goods at entry into the country
- How does E-Invoicing work in Costa Rica?
- Costa Rican Tax Authority modifies requirements for transportation services of goods destined for…
- Costa Rican Tax Authority modifies requirements for transportation services of goods destined for…
- Grenada’s Government Offers CET and VAT Concessions for Creative Industry Players
- Grenada Increases VAT and Excise Tax on Sugary, Alcoholic Beverages and Tobacco Products per 1 March…
- Further timeline extension for certain operators in Panama (E-Invoicing)
- How does E-invoicing work in Panama?
- Suriname – VAT law
- Guidance on the registration of a VAT unity
- Tax Authorities Provide Guidance on Request for VAT Fiscal Unity, Financial Administration in Foreign Currency, VAT Input Deduction
- South Dakota legislators vote to lower state sales tax
- South Carolina Appellate Court Overturns ALC and Holds for Narrower Application of Machine Exemption
- Minnesota DOR Explains Marketplace Provider Collection and Remittance Requirements and…
- Arkansas: Electronic Filing Required for Certain Taxpayers
- Getting digital with sales tax in 2023
- Retailers/ecommerce companies face special sales tax challenges
- Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations
- Texas: Reduced Sales Tax Rate Proposal
- South Dakota Revises Remote Sellers Threshold
- Merkley, Colleagues Introduce Resolution Opposing Republican Plan to Impose National Sales Tax
- What You Need to Know about the Proposed National Sales Tax
- Sales tax on resold items (District of Columbia)
- Maryland: List of Taxable Property and Services Issued
- Minnesota: Guidance on Tax Liability for Marketplace Providers Updated
- US Supreme Court rules unclaimed agent, teller’s checks escheat to state of purchase
- Texas: Collecting and Remitting Tax on Credit Ratings of Legal Entities Now Begins as of July 1
- Pennsylvania Supreme Court Holds Two-Part Test Determines if Coupon Amount is Excluded from Purchase Price
- North Carolina: Private Letter Ruling Addresses if Online Platform is a Marketplace Facilitator
ASIA PACIFIC
- GST on digital services by non-residents
- 2023 Fringe Benefits return calculation details – taxable employers
- Reflecting transfer pricing adjustments in customs import values – compliance update
- Monthly Indirect Tax updates – Feb 2023
- GST data tests for financial services and insurance industry
- BTMA in Bangladesh seeks Removal of Import Duties on Fibres
- Agri, Service Sector Businesses for VAT Exemption, Cut
- New Provinces Joined to the Pilot Fully Digitalized E-Fapiao Program
- China: First review of the draft VAT Law
- China VAT on Foreign Digital Services Update
- GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement
- Income Tax Returns vs GST Annual Returns (GST Annual Return Check)
- ITAT Weekly Round-Up
- Covid Pandemic Not a Reason to Ignore GST Proceedings and Virtual Hearings
- Travelling without proper E-Way Bill attracts Penalty: Calcutta HC
- VAT Reduction on ATF is Welcome but not Enough
- Vouchers – Whether Goods or Services, leviable to GST and corresponding GST Credit on same
- Valid E-way Bill Mandatory For Transporting Goods under GST Law
- Advisory on Mandatory reporting of 6-digit HSN codes
- Amnesty for pre-GST tax arrears extended
- Case Digest: Interest on Delayed GST Refund
- E-way bill generation dipped to 3-month low in February, GST collection may be impacted in March
- Day Before, Industries look Forward to Improved Infrastructure, Initiation of VAT Refund in Budget
- Maharashtra Reduces VAT on ATF to 18%
- Maharashtra State Budget 2023: Introduces Amnesty Scheme for GST from 1st May 2023
- GST e-Invoice: 4 Digit HSN Codes to be Blocked Soon
- E-Invoice System will not accept 4-digit HSN codes; Date for blocking e-Invoice generation having…
- Reversal of Input Tax Credit of GST
- Proposal for Maharashtra VAT Amnesty Scheme by BJP CA Cell, Mumbai
- Weekly GST Communique dated March 06, 2023
- GST refunds on shopping for foreign tourists on the anvil
- Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services”
- Levy on Extra Neutral Alcohol under State VAT or GST: Bombay HC defers hearing as matter pending with Supreme Court
- Govt releases CESTAT e-Filing Software User Manual
- Detailed Agenda and Minutes of the 48th Council meeting are now available on the GST Council website
- VAT Charged on Petrol & Diesel in State won’t be Reduced
- GST Portal Update: GSTIN to GSTIN Cash Ledger Balance Transfer by GST PMT-09
- SOP for Cancellation of GST Registration & Repository of Non-genuine Taxpayers
- AAR and AAAR Weekly Round-Up
- Supreme Court and High Court Weekly Round-Up
- Auditors of large firms to keep records in Entity DigiLocker
- Issues Invoices without Supply of Goods: GST Officials Arrests Trader for Tax Evasion
- GST Refund claim cannot be Denied for want of Electronic Filing Based on CBIC Circular When Rules Allow Manual Filing
- E-invoice Registration Services: GSTN Launches Multiple IPRs on recommendation of GST Council
- Cygnet IRP (Invoice Registration Portal) goes live for e-Invoicing
- Guidance on Categories of Non-VAT-able Goods and Services
- Implementing rules of VAT facilities under HPP Law
- Imposition of sales tax on Low Value Goods supposed to be effective on 1st of April 2023 has been…
- Indirect tax measures in Budget 2023
- Input GST deductions by registered members of unregistered unincorporated bodies
- Update on bill including GST measures and dual-resident company tax changes
- Sales Tax Act, 1990 amended up to 23rd February, 2023
- FBR imposes 25% GST on luxury items from March 8
- Pakistan Circular Provides Overview of Sales Tax and Federal Excise Amendments in Finance…
- FBR’s Sales Tax Refund “FASTER” System is Not Working Since January
- Bill Granting VAT Refund to Foreign Tourists Okayed
- Proposed VAT Refund Program for Foreign Tourists OK’d on 3rd Reading
- Singapore Encourages the Use of E-Invoicing via Peppol with InvoiceNow
- Singapore is moving towards B2G mandate for Peppol
- Herbalife wins court battle against the Comptroller of GST over S$2.2 million in ‘revenue leakage’
- Additional requirement to be included in E-Tax invoice – Thailand
- Thailand to Offer Tax Breaks for Investment Token Issuers
- Adjustments Drawn up for Tax Support for Enterprises
- VAT rate reduction according to Decree No. 15/2022/ND-CP has ended
- Vietnam – Circular 13/2023 takes effect from 14 April 2023
EUROPE
- The Windsor Framework: A Bad Deal for Northern Ireland and an even…
- The Windsor Framework and its impact on VAT in Northern Ireland
- Political agreement on Windsor Framework
- Flashback on ECJ cases C-32/03 (Fini H) – Deduction of VAT in case person ceased a commercial activity if direct and immediate link
- Comments on ECJ C-519/21 : VAT implications of association without legal personality
- Comments on ECJ C-695/20: VAT implementing regulation for electronic services…
- Comments on ECJ C-239/22: Promo 54 case – Belgian VAT rules on converted buildings survive legal challenge
- Flashback on ECJ cases C-453/02 (Linneweber) & C-462/02 (Akritidis) – VAT exemption for gambling also applies…
- ECJ will rule on VAT on local government subsidies in March
- ECJ Customs C-725/21 (SOMEO) – Judgment – Tariff classification – Parts of seats for motor vehicles
- ECJ Excise C-571/21 (RWE Power) – Judgment – Taxation of energy products and electricity
- ECJ Customs C-358/22 (Bolloré logistics SA) – Judgment – Obligations on the part of the guarantor of the debtor of a customs debt
- ECJ C-42/22 (Global Companhia de Seguros) – Judgment – The concept of ‘insurance and reinsurance transactions’ does not includes related or…
- ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building
- Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss
- Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion till March 30, 2023
- Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful
- Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story
- Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans
- Comments on ECJ C-695/20: Article 9a(1) of the VAT Regulation is valid
- Comments on ECJ C-664/21: New evidence to substantiate intracommunity supply not necesarilly allowed
- Comments on ECJ C-664/21: Slovenia does not have to accept new proof of VAT exemption entitlement
- Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in…
- Comments on ECJ C-141/20: A preliminary ruling regarding German VAT Group rules
- Comments on ECJ C-247/21: Failure to mention reverse charge in triangular transactions
- European Commission requests feedback on DAC7 and calls on 14 Member States to fully transpose the Directive into national law
- European Union Bad debt relief not always available for debt insurers
- Opinion Statement FC 2/2023 on the VAT Treatment of Compensation Payments
- VAT Expert Group: 33rd meeting on March 14, 2023 – Agenda
- CBAM is getting closer
- European Union: Average standard VAT rate is 21,52%, effective VAT rate is 11,62%
- Update about EP Petition by Ine Lejeune (Belgium) on VAT exemption on the transportation of exported goods
- What items are exempt from VAT?
- Rolling plan for ICT Standardisation – E-invoicing (RP2023)
- EU Tax Policy Report Semester II 2022
- Carbon Border Adjustment Mechanism – updated draft revealed
- Platform operators’ customer awareness process: Control of tax registration number and VAT registration number
- More European countries implement ”Pre-Filled” VAT returns
- EU VAT Reforms Tracker
- VAT in the Digital Age for the Single VAT Registration
- European Union: all excise duty transactions in EU moved to fully electronic system
- Intrastat thresholds 2023
- European Data Protection Supervisor (EDPS) Opinion on the ViDA Proposal
- VAT Consult newsletter – March 2023 Newsletter
- Belgium: Storage & E-Commerce for non-established companies
- VAT Payment Process to be Modernized
- Abolition on 30 June 2023 of special scheme and declaration for remunerated passenger transport…
- Minister of Finance released proposal for first phase of tax reform
- Belgium: first phase of the Broader Tax Reform has been launched
- Belgium: Parliament proposes changes in Periodic VAT Declarations and Payments
- Belgium: Proposal for first phase of tax reform
- Payment Service Providers – New obligations for x-border payments from Jan 1, 2024
- Belgium Will Make the B2B Electronic Invoice Mandatory
- Belgian Finance Minister launches proposal for tax reform
- Belgian VAT return reforms 2024 approved
- Reduced rate on electricity, natural gas, and heat – Bill of 16 February 2023
- Delay in VAT account statement being displayed on MYMINFIN Portal
- Say goodbye to the current account: modernization bill adopted by the chamber in Belgium
- Belgian Parliament Approves Amendments to Improve Processing of Periodic VAT Declarations and Payments
- How does B2G E-Invoicing work in Belgium?
- The Belgian Minister of Finance proposes long awaited tax reform
- B2B E-Invoicing July 2024 – Update
- A Week in Croatian Politics – Corruption, Energy Prices, and VAT
- Croatia mandates B2B e-invoicing 2025
- Croatia introduces Fiscalization 2.0 project
- Mandates B2B E-Invoicing 2025
- Croatia announces new project for mandatory e-invoice exchange within the business sector
- Server certificate of the Tax Administration in Croatia expires in April 2023
- National Tax Court: VAT – university – forensic services
- Denmark Recovery of VAT for Holding companies
- Receipt Examples – France
- How Much VAT/Customs Duties are Payable When Receiving a Parcel in France?
- French Guidance on DAC7 Obligations for Platform Operators
- Customs clearance of aid deliveries and donations in kind to Turkey and Syria
- B2B E-Invoicing – Discussion Paper
- The German Federal Parliament approves the single-use plastics levy
- Germany New federal instructions regarding input VAT deductions for research institutions – Unifying the patchwork
- German Federal Ministry of Finance intends to publish a „discussion draft“ for mandatory B2B E-Invoicing
- Latest ECJ case law on VAT groups
- Zero VAT rate on photovoltaic systems – The Ministry of Finance’s letter comes with changes
- Crypto, NFT, Metaverse and Co. – financial administration gears up
- VAT rules amended: VAT on leasing arrangements, ….
- Greece published a decision with an addition to the myDATA deadlines for retailers
- Greece myDATA Deadlines
- Update on VAT regulation: Are e-receipts coming to Hungary?
- Real-Time Invoice Reporting 3.0 Updates Technical Documentation
- VAT in Hungary – eBook
- Tax audit plans of the Hungarian tax authority for 2023
- Italy – Public consultation “VAT legislative package for the digital age” (deadline April 10, 2023)
- Circular: Reduced VAT rate for the sale of the photovoltaic system
- Italy VAT treatment of sale and lease back transactions
- Circular n. 6: Financial constraint in the VAT Group even if a foreign company intervenes
- Italy Investigating Whether Facebook Access in Exchange for User Data is a VAT Taxable Supply
- Investigating Whether Facebook Access in Exchange for User Data is a VAT Taxable Supply
- Court: 4% VAT for bread with soy flour
- Facebook/Meta case: “free” social networks or Barter Deal?
- Italy: European Council approves proposal authorizing increase of VAT exemption threshold
- Increased VAT Thresholds for Reporting Purposes
- Ruling 239: VAT rate of 5% if the thermal energy is supplied with the «energy service» contract
- Lithuania Proposes Raising VAT Registration Threshold to €65,000 in 2024
- Increase VAT registration threshold from 45K to 65K EUR
- 4 VAT Country guides on Lithuania
- Guideline in relation to the waiver from filing information in respect of a reportable cross-border arrangement…
- 4 VAT Country guides on Malta
- Approval of VAT deduction for the construction of a hospice
- Sale of shopping center by project developer: VAT-free transfer of business?
- Approval of VAT deduction for the construction of a hospice
- Normal VAT rate for long-term parking arrangement
- No VAT on contributions to the Association of Car Enthusiasts
- Court of North Holland: No VAT for contributions to association for enthusiasts of a certain brand of cars
- Court of Gelderland: No turnover sharing (partage) – taxable service
- Standard VAT rate for parking in Park, Sleep & Fly packages
- 6 VAT Country Guides on the Netherlands
- The Netherlands is another Member State to accommodate the ViDA initiative
- Transfer of shares in Real Estate Company subject to transfer tax (Dutch: overdrachtsbelasting)
- University researcher: Start scrapping VAT on fruit and vegetables tomorrow
- Initiative Bill Affordable Groceries Act
- Conducting damage claim proceedings in one’s own interest does not qualify as an economic activity
- VAT on the Sale of a Share in an Undeveloped Plot
- Mandatory e-invoicing in Poland postponed till July 2024
- Taxation of Financial Services is not so simple
- Is the Forecast of VAT Revenues Realistic? The Ministry of Finance Responds
- What’s new in VAT? – summary of February 2023
- 6 VAT Country guides on Poland
- Draft amendment introducing Slim VAT 3 submitted to the Finance Committee
- Working version of the logical structure of internal records kept by a VAT group member – JPK_GV(1)
- VAT liability for financial services in the event of resignation from the tax exemption
- B2B electronic invoicing delayed
- The Sejm is working on further changes in VAT settlements
- Chain transactions in Poland. What are they and what is their influence on VAT?
- Sales of domestic tours will be exempt from VAT
- Russia Clarifies VAT Treatment of Advance Payment Received for Consulting Services
- Parliament takes action to combat VAT fraud in Digital Age with proposed amendments to EU VAT Directive
- Slovenia Parliament Considers Bill on Proposed Amendments to EU VAT Directive for Digital Age
- General requirements of the newly published royal decree for new invoicing requirements in Spain
- Mandatory B2B E-Invoicing – Public consultation
- Public Consultation of the draft Royal Decree about Mandatory B2B E-invoicing
- Gipuzkoa region will have to comply with the TicketBAI obligation by the middle of 2023
- Spanish Tax Audit Plan for 2023
- Spain: Public Consultation Related to B2B Mandatory e-Invoicing Launched
- System comparison: No Fiscalization and Introduction of Fiscalization in Spain (State Level)
- Public consultation on the draft royal decree with regard to electronic invoicing between companies and professionals
- Film and theatre entrepreneur builds a house on a plot of land owned by him – deduction of input VAT
- Temporary rate of 5% to the supply of liquified compressed natural gas and liquified natural gas, both used in the propulsion of vehicles
- Deduction of input VAT for costs of home office
- Temporary rate of 5% to the supply of meteorological review of the equipment, checking of the meter and/or reading, IRC fee
- Lease with option to purchase a property by developer
- Temporary rate of 5% to the supply of heating
- Temporary rate of 5% to liquified natural gas
- Temporary rate of 5% to olive stones and almond shells, intended to be used directly as fuel
- Temporary rate of 5% to wood by-products, wood chips, sawdust, bark, etc
- Spanish mandatory B2B e-invoices July 2024 – public consultation
- Reinvoicing restaurant expenses. Applicable rate.
- Property lease contract with purchase option (leasing) – Qualification as delivery of goods or provision of services
- Increase in Swiss VAT rates may affect taxpayers today already
- Advanced E-Invoice Regulation Guide in Switzerland
- Advanced E-Invoice Regulation Guide in Switzerland
- Send e-bills to the federal government
- How does E-Invoicing in Switzerland work?
- Webinar for metropolitan taxpayers “Penalties for late payment of VAT and for non-submission or late submission of VAT returns” 16 March
- How to calculate VAT in case of liquidation of fixed assets?
- Is it possible to declare a partially negative value of VAT before reimbursement?
- VAT payer can independently analyse errors in the data table
- What Is the e-Invoice Requirements in Ukraine
- Guidance about fines for late registration of a tax invoice and/or calculation of adjustments
- HMRC Guidance: Complete your VAT Return to Account for Import VAT
- HMRC Guidance: How late payment penalties work if you pay VAT late
- HMRC Guidance: Updates on VAT appeals
- VAT fraud backfires as it has UK fixed establishment
- Tax Authority Clarifies VAT Value Shifting
- HMRC Guidance: Energy-Saving Materials and Heating Equipment (VAT Notice 708/6)
- UT: CPR Commercials Ltd – zero-rated export transactions for which it did not hold evidence of export
- College training restaurant’s supplies VAT exempt
- HMRC Guidance: VAT and overseas goods sent to the UK and returned to the seller
- HMRC Guidance: Charging VAT when using an online marketplace to sell goods to customers in the UK
- HMRC Guidance: Charging VAT on goods sold direct to customers in the UK
- Brexit: What the new deal means for goods in Northern Ireland
- Revenue and Customs Brief 3 (2023): changes to VAT treatment of local authority leisure services
- Revenue and Customs Brief 2 (2023): VAT and value shifting consultation update
- Fareham College – FTT – education – closely related supplies – whether supplies from training restaurant exempt – yes
- Food for assistance dogs now zero rated
- Change of a business’ registration details – Form VAT484
- UK packaging waste regulations are effective as of 28 February 2023
- Breaking down barriers: How the Windsor Agreement is changing the VAT rules for Northern Ireland
- Ashtons legal: Rent, VAT, and partnerships
- Tax News in Brief: changes to the VAT treatment of local authority leisure services
- HMRC Policy paper: VAT and value shifting consultation update — apportionment of consideration
- UK and EU amend Northern Ireland Protocol with Windsor Framework
- HMRC Guidance: Energy-saving materials and heating equipment (VAT Notice 708/6)
- VAT on fund management services
- Apportionment of output tax – updated guidance
- HMRC sounds warning on new VAT penalties
- UK announces new package of sanctions against Russia and designates additional individuals/companies
- Open consultation – Draft regulations: Alcoholic Products (Excise Duty) Regulations
- Apportionment of output tax – updated guidance
- The Comprehensive Guide to UK Tax Compliance
MIDDLE EAST
- Economic plan for the years 2023-2024: reduction of the use of fictitious invoices through CTC
- Israel Mulls Cancelling VAT Exemption for Foreign Tourists, Sparking Concern in Tourism Industry
- How to Use EmaraTax for Claiming Direct VAT Refunds?
- VAT Returns Filing Deadline was Announced by the Tax Office
- EXTP010 – Excise Public Clarification – Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones
- UAE Tax: Authorities upgrade online service
- Federal Tax Authority Launches its Digital Innovation Platform ‘Tax 10’ to Encourage Professional Excellence and Creativity
- EMARA TAX: A Comprehensive Tax Platform for Enhanced Tax Compliance in the UAE