Faster! Better?
Technology is making everything easier. It is more accurate, you can do more things simultaneously, and its faster. But sometimes you rather wait a bit longer, just so that you’re sure it’s done well and good.
Looking for the worst restaurants in Amsterdam? Click HERE
I tried making a reservation for a restaurant this weekend. Mostly, you rely on suggestions from friends, or you can have a look at the reviews on Google, but in this case, I wanted something special in a town where we hadn’t gone out before. So I looked on some website of restaurants and picked one that looked good: a bit romantic, comfortable, not too ‘industrial trendy’, and with a menu that (at least on paper) looked attractive (and reasonably priced… Hey, I’m still Dutch!).
The lady on the phone was friendly, but sounded a bit stressed. ‘It’s very busy sir, I don’t think we can still squeeze you in tonight.’ Fair enough, I knew I was a bit late with making a reservation. So, I looked for another restaurant.
It is pretty hard to find something that you like. Especially if you are a bit unfamiliar with the area or town you’re looking in. I can imagine that it must be the same for people who are looking for VAT advice or assistance, especially outside their own country. I often get the question if I can recommend someone, or if I know someone in my network that can help.
Which is understandable, of course. You rather get in touch with someone they you already ‘know’, through someone else, whom you trust, than contacting someone you don’t know at all. People contact me because you have found me on the internet. Apparently, they like something they see on my website. And that is great, of course. But I’m sure that they also have a look at LinkedIn to see if they are connected with me or with someone we have in common.
Anyway, I finally found a free table in a trendy restaurant. Industrial interior, fancy names on the menu, small portions and tourist pricing. Unfortunately, the only thing that was still available. But what made the experience worst, was the question I got asked when making the reservation: ‘Would you like to join the first or the second shift?’ I immediately felt rushed. When I want to eat in a restaurant, I want to enjoy my meal and wine and the company I am with.
If I want fast food, I go to a fast-food restaurant. If I want to have a nice and enjoyable and romantic evening, I go to a nice and romantic restaurant. In the end, the second shift was good enough for that and we had a nice evening. But the main lesson learned was that I should be planning a bit further ahead next time I want to surprise my girlfriend.
Luckily, you get all the latest VAT news fast, and good, at www.VATupdate.com. And you can choose the pace and the ‘shift’ yourselves, as our website is available 24/7, 365 days per year!
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go to the specific region of your interest, follow the link below.
WORLD
- Job opportunities in France, Luxembourg, the Netherlands, and United Kingdom
- Job opportunities in Belgium, Brazil, Netherlands, and United Kingdom
- KPMG Week in Tax: 13 – 17 March 2023
- A Roadmap for Tax Transformation
- How to create a tax control framework for VAT?
- Did you already join our LinkedIn Groups on …
- Indirect Tax in Procurement Transformation
- Kid Misso: e-invoicing mandates expose transaction data gaps
- Electronic Invoicing: How it Works and Benefits
- EDI in the retail sector, DESADV and RECADV
- Global Tax Policy and Controversy Watch | March 2023 edition
- How does your e-invoice reach your customer on the Peppol network?
- Five Key Questions About PEPPOL
- Are Linkedin members rendering VATable services for Linkedin?
- How can VAT stimulate the circular economy?
- Global Legislative changes per April 1, 2023
WEBINARS / EVENTS
- Webinar Sovos/PwC: ViDA: VAT Digital Reporting Obligations and E-Invoicing (March 21, 2023)
- Sovos eBook: What is VAT in the Digital Age (ViDA)?
- Webinar Pagero – Qualified Invoicing in Japan: developments, impacts and what you need to know (March…
- Vertex webinar – Unlocking Global Growth: Navigating Indirect Tax in New Markets and Digital Channels (March 22)
- Vertex Quarterly Exchange Q1 Webcast (March 22, 2023)
- Event: E-Invoicing Exchange Summit Americas in Miami (April 24 until 26, 2023)
- Webinar Pagero: CTC vs PTC: What is the difference between e-invoicing and e-reporting? (March 16, 2023)
AFRICA
- 4th group of taxpayers list in Egypt about e-Receipt system
- Any Costs or Expenses that are not Proven in the Electronic Invoice will not be Considered Starting Next April
- e-VAT regime for 600 large taxpayers set to begin
- Ghana Revenue Authority To Begin First Phase of e-VAT Implementation On March 31
- Ghana E-VAT electronic invoicing rollout
- GRA to Complete E-VAT Implementation in December 2024
- E-Invoicing Requirements in Kenya
- Kenyan Small-Scale Importers Protest New KRA Tax Plan
- KRA to Collect Sh3 trillion Next Financial year- CS Ndung’u Tells MPs
- Charging VAT on the Transfer of a Business is bad for trade and investment
- Buhari’s Finance Minister Asks Tibubu’s Govert to Raise VAT to 10%
- Expected changes to VAT law in 2023
- Finance Minister Pushes for VAT Increase
- Deletion Of “Non-Oil Exports” From Zero Rated Goods Under The Nigerian Value Added Tax Act – A…
- Finance Minister urges incoming administration to raise VAT to 10%
- Company Income Tax Drops 6.9% as VAT Climbs 11.5%
- FG Generates N631.09bn Tax from IT Sector, says NBS
AMERICAS
- Intuit Ltd. (Quickbooks) to Remit VAT to Tax Authorities on Behalf of Subscribers
- Insurers Say no Formal Notice from Gov’t Regarding VAT on Health Insurance
- Quickbooks to Remit VAT to The Bahamas Government
- Tax measures in 2023 budget
- 2023 Budget: VAT Exemption on ‘Green’ Vehicles
- Government’s Plan – Key Fiscal Measures
- VAT exemption for film-related suppliers such as studios and film equipment rentals that are registered as…
- Extension of excise tax and VAT holiday on purchase of electric vehicles by ordinary persons or companies for another two years, to 31 March 2026
- Removal of value added tax (VAT) cap on gasoline and diesel (currently 47 cents* and 37 cents per litre,
- New version of the EFD ICMS IPI Practical Guide
- Brazil Tax Agency Releases Updated Version of Electronic Bookkeeping Platform for ICMS, IPI
- List of 182 registered foreign providers of digital services (as of 28 February 2023)
- Mexico: Figure of “compensation” not a payment of VAT (court decision)
- List of VAT Registered Nonresident Digital Service Providers
- 3 Sales tax pitfalls facing manufacturers and wholesalers
- 2023 Sales Tax Trends: Three Policymaking Focal Points
- Wisconsin Tax Appeals Commission Holds Online Platform’s Secondary Ticket Sales are Taxable
- Federal: US Supreme Court Asked to Review Case Disregarding Dilworth and Upholding Constitutionality of Taxation
- Why would Missouri exempt guns from sales tax, but leave out other manufacturers?
- Georgia: New Tax Rate Chart Released for Sales Exempt from Certain Local Taxes
- District of Columbia: Refund Denied Due to Failure to Provide Resale Certificate at Time of Purchase
- Platform Economy: Will The Real Tax Collector Please Stand Up?
- Texas amends service sourcing rule to rely on location of personnel, property
- New year, new sales tax doings
- Collection and Remittance of Tax on Credit Rating Services for Legal Entities Begins July 1, 2023 in Texas
- California Taxpayer Liable for Use Tax on Repair Parts Used for Out-of-State Customers
- Arizona: Taxpayers Personally Liable for Company’s Unpaid Taxes
- Income Tax Reductions Affect Sales Tax Rates and Rules
- 2023 U.S. Sales Tax Trends Whitepaper
- Sales tax guidance for marketplace providers (Minnesota)
- Online ticket marketplace liable for sales and use tax (Wisconsin)
- Kansas House passes telecom sales tax exemption
- 3 Steps to Minimize Sales Tax Audit Risk
- US South Dakota votes to cut sales tax to 4.2%
ASIA-PACIFIC
- E-invoicing in Australia
- Withdrawal of GST on Digital Products from Non-Resident Suppliers
- Check your client’s registrations are correct
- VAT back project: More than 400 million manats of VAT were returned to consumers
- Increase in the number of active VAT payers
- Notification: Now you will get back 5% of VAT on cash payments and 17.5% on non-cash payments
- Planning to Provide Tax Exemption on Media Income
- GST 2.0: Is this the right time? And what kind of reforms do we need?
- Bring Petroleum Products under GST
- AP Assembly Passes VAT Amendment Bill
- GST e-invoice system is now available to be voluntary
- GST e-Invoice System enabled the ‘E-Invoice voluntary enablement’ for FY 2022-23
- GST stalemate to continue for cryptocurrencies
- HUL and P&G pay Part Payment of GST dues in Cross Charge Mechanism Follows GST Dept. Enquiry
- Trade Infrastructure for Export Scheme being implemented for creation of appropriate infrastructure for the growth of exports
- Are you Ready for FY 2023-24 under GST
- Indirect Tax Weekly Digest | 14 March 2023
- Invoices, cheque payment not sufficient to claim ITC under VAT: SC
- For ease of GST e-invoice registration, GSTN authorises 4 private players
- In absence of cogent evidence, mere invoice production, cheque-payment insufficient to claim ITC: Supreme…
- VAT Cut Reduced Revenue from Fuel by Rs 10,500 Crore
- High Court: Sale of Wheat Bran Exempt from VAT
- CESTAT Weekly Round-Up
- Alco-Beverages In GST: Not So Easy
- Activities to be undertaken for GST Compliances of FY 2022-23 in March 2023
- Weekly GST Communique dated March 13, 2023
- Madras HC directs to accept Personal Bond in lieu of Bank Guarantee as condition for stay of…
- CESTAT confirms availability of Cenvat Credit on Service of Repair and Maintenance during Warranty Period
- Amnesty for pre-GST tax arrears extended
- Tax Authority confirms that a representative and registration in Japan as required under Companies Act does not create a PE
- Japan Approves Tax Reform 2023
- Documents on indirect taxes and the use of navigation seals for tracking transportation
- VAT exemption for the import of works of art by non-state museums
- VAT offset in the production of chocolate and confectionery
- Postponement of certain indirect taxes announced
- Sales Tax on Low Value Goods in Malaysia Postponed
- Malaysia Postpones Imposition of Sales Tax on Low Value Goods
- No plans to reintroduce GST within next 6 months: Malaysia PM Anwar
- Summary of indirect tax developments (March 2023)
- Is GST a bread-and-butter issue?
- Directorships – GST Update
- Summary of Tax policy March 2023 – New Zealand
- Tax Agency Announces Sales Tax Rate on Specified Imports, Locally Manufactured Vehicles
- Sales Tax General Order: Refund to Manufacturers of Five Export Oriented Sectors
- Computerised arms licences: FBR asked to confirm sales tax chargeability
- Pakistan increases Sales Tax and Federal Excise tax rates
- Pakistan Specifies Luxury Goods Subject to Enhanced Sales Tax
- Notification about 25% sales tax for luxury items
- Are all Incidental Transactions Subject to VAT?
- Filipino Lawmakers Sign Off on VAT Refunds for Tourists
EUROPE
- E-Invoicing Developments in Northern Europe
- SAF-T (or equivalent) implementation in Europe – 14 countries implemented, 1 pending
- Brexit – modification of the Northern Ireland Protocol
- General Look to Plastic Tax Regulation
- Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion till March 30, 2023
- Comments on ECJ C-713/21: Stabling and livery: the consideration paid may be uncertain but it’s still consideration
- Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern
- New ECJ case: C-151/23 ZSE Elektrárne vs. SK
- Comments on C-640/21 (Zes Zollner Electronic SRL) – AG Opinion on amendment of a customs declaration where an excess quantity of goods is discovered after release of the goods
- Comments on ECJ C-482/21: The consideration for a supply can also be obtained from a third…
- Comments on ECJ C-664/21: Preliminary Ruling on VAT Exemption Rules for Intra-Community…
- Comments on ECJ C-695/20: What does the Fenix Case Mean for VAT Management?
- New ECJ VAT case: C-122/23 – Legafact vs. BG
- Comments on C-239/22: VAT exemption also applies in the absence of conditions for first use
- Comments on ECJ C-42/22: Sale of end-of-life vehicles of clients by insurer subject to VAT levy
- Comments on ECJ C-239/22: The long-awaited judgment of the Court of Justice on renovation projects
- Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services
- Comments on ECJ C-42/22: VAT exemption for acts consisting in an insurance company selling wrecks of motor vehicles acquired from its insured persons
- Comments on ECJ C-239/22: VAT Exemption also applies to the supply of a building the first occupation of which took place before its conversion
- Comments on C-621/19 (Weindel Logistik) – Conditions for the right to deduct VAT on imports
- VAT Country guides of the European Union Countries
- CESOP – New articles in the EU VAT Directive 2006/112 applicable as of January 1, 2024
- VAT consequences of illegal energy consumption – opinion of the Advocate General in the case before the CJEU
- EU Public Consultation on E-Invoicing Directive
- EDPS Opinion on the package of legislative Proposals on VAT in the Digital Age
- Insider: Twitter violates EU rules by not counting VAT
- EU data agency reviews VAT in the Digital Age
- Exchange of views with the European Chief Prosecutor (March 28)
- Customs declaration for pallets, containers, and enclosures
- European Parliament briefing: VAT in the digital age
- Case study: supplies of goods with installation
- CESOP is an urgent business challenge
- Why would some countries want to introduce Euro?
- Understanding the VAT Carousel Fraud
- CFE Opinion Statement on the VAT Treatment of Compensation Payments
- Crypto transactions become reportable under the DAC 8
- VAT due dates in Europe
- Preliminary ruling on Slovenian VAT exemption rules for intra-community transactions (comments on C-664/21)
- European Parliament prepares its work on VAT in the digital age
- VAT in the Digital Age: How Could it Affect Your Business?
- EU OSS and IOSS VAT Standard Audit File (SAF OSS)
- Tax Refund Status: How to Get Your Full VAT Refund?
- E-Invoicing in Austria
- How does B2G invoicing work in Austria?
- Rules for e-invoicing in Austria
- VAT Guide – Austria
- Amendments to the VAT statute of limitations – VAT compliance impact
- New requirements for payment service providers to combat VAT fraud
- Belgium announces updates to VAT procedures and collection
- First Wave of 2024 VAT Reforms
- Fiscalization 2.0
- Croatia extends heating VAT cut till March 2024
- Croatia Parliament Considers Bill to Extend Reduced VAT Rate on Heating-Related Supplies
- Croatia Completes Implementation of DAC7
- Project Fiscalization 2.0 – Implementation of a system for cashless payment via eInvoice with integrated…
- Cyprus Proceeds with Pending Tax Rebates, new Tax for All online database (incl. VIES)
- Mandatory use of single tax portal for VAT payments
- Amendment to VAT treatment of compensation paid to electricity and gas suppliers
- Ownership of goods for VAT purposes (Supreme Administrative Court decision)
- VAT obligations of digital transport service providers (e.g. Uber)
- Change of practice regarding the Tax Administration’s processing of negative statements regarding VAT on auditor and legal fees, including the fee to the trustee, which is received after the bankruptcy…
- Decision: Reimbursement by the municipality of tax on electricity used in buildings in which activities subject to VAT take place
- Judgment: Punishment – tax fraud of a particularly serious nature – VAT – probable intention –…
- Ruling: VAT – advance payment – accrual and exemption on export
- Ruling: VAT exemption – independent groups – trade unions – administrative assistance
- Guidance: Compensation for VAT to charitable associations
- The role of “Importer of Record” (IOR) and “Exporter of records” (EOR) on VAT
- France B2B E-Invoicing & B2C E-Reporting July 2024 – Pilot Details
- VAT and general expenses: new workhorse of the Administration?
- DGFiP statistics bulletin No. 12 “Value added tax in 2022, provisional data”
- Guide to France’s Partner Dematerialization Platform (PDP)
- A pilot will run from January 3 to June 30, 2024, ahead of the mandate starting
- March 14, 2023 – Electronic Invoice Day Day: 4 cards to understand everything
- France B2B E-Invoicing & B2C E-Reporting July 2024
- Reverse charge of import VAT: what are the risks for packers and processors?
- Germany MOF Posts Decision Clarifying VAT Treatment of Telephone Medical Services
- 7% VAT also for connections houses on gas network
- Rental of movable living containers subject to reduced VAT rate
- Mandatory e-invoicing update: B2B e-invoicing not coupled CTCs for domestic B2B transactions
- Germany will publish a discussion draft law for the introduction of mandatory B2B e-invoicing
- ATLAS AES 3.0: new mandatory fields in the export declaration
- New law 5034/2023 with regulations for zero VAT on coronavirus vaccines, clawback etc.
- Press release: Digital and simplified VAT refund process for special regime farmers
- Reduced and super-reduced VAT rate is extended until 31.12.2023
- Extends its Temporarily Reduced VAT Rates Once Again
- Zero VAT on coronavirus vaccines
- Returns of defective goods: VAT and customs
- A Public Consultation on EU VAT Package for the Digital Age
- New rules for e-commerce according to the new Consumer Code in Italy
- VAT refund in the case of late VAT registration
- Ruling 254: VAT treatment of routine maintenance work to be performed on vessel under temporary importation
- Can personal data constitute consideration?
- Ruling 253: Clarification on how VAT relating to previous years is paid by a person not identified in Italy
- Payment of VAT at Customs for advances on imported goods
- Italy Publishes English-Language Annual VAT Form for Filing in 2023 in Respect of 2022
- Intra-EU distance sales taxable in Italy if the customer communicates a VAT number not registered in the VIES archive
- Tax Authorities Publish English Language Version of Annual VAT Return Form
- Council implementing decision to allow Italy to exempt taxable persons with a turnover below EUR 85k
- Facebook is Not Free – Is VAT Due?
- Definition of formal violations for reverse charge errors – with 200 euros all the violations committed during the year are remedied
- Changes in thresholds for VAT payments frequency in Italy
- Proposal to Raise VAT Registration Threshold in Response to Inflation
- Data flow in the fiscalization system in Lithuania according to new changes
- Lithuania to Increase VAT Registration Threshold
- Luxembourg Clarifies VAT Refund Procedure for Intra-Community Supplies of New Means of Transport
- Small Companies Have to Get Ready for B2G Electronic Invoicing in Luxembourg
- VAT identification number according to AG not necessary for shifting VAT to recipient
- Dutch Supreme Court clarifies the term “essentially new construction”
- Receive a return shipment? Note the recovery of VAT
- No VAT deduction for roof renovation for the installation of solar panels
- Implementation Act Payment Service Providers Directive adopted
- Telecommunications Services Relocation Decree expires
- 21% VAT for theater intermission drinks, tax interest partly scrapped
- Netherlands Court case: No VAT deduction if recipient never received goods and services
- Telecommunications Services Reverse Charge Decree expires
- No deduction for transactions with fraudulent official
- VAT aspects of the provincial purchase and termination of cattle farms
- Avoid a fine, show invoices to tax adviser
- When converting an office building into a hotel, no newly manufactured goods: overlap exemption…
- No partage, but VAT-taxed service
- Access to the performance and provision of intermission drink are distinguished and independent achievements
- Additional assessments of turnover tax incorrectly deducted input tax
- No VAT deduction for roof design and renovation with non-integrated solar panels
- Additional sales tax assessments justified due to lack of supporting documents for deducted input tax
- Renovation of an old office building into a hotel is not so far-reaching that it essentially creates a new building
- Parking after your stay in the hotel is charged with 21% VAT
- Deployment fee for home care support center not VAT exempt
- Court of Zeeland-West Brabant: Conversion of an old office building into a hotel does not create a new building
- Court of Zeeland-West Brabant: Intermission drink must be regarded as distinct supply
- Court of Appeal in The Hague: Reduced VAT rate to dance parties
- The Dutch Government supports the EU VAT in the Digital Age (ViDA) proposal
- D numbers (temporary Norwegian identification numbers for individuals that don’t have a Norwegian passport, citizenship or residence)
- Sales to other than Denmark, Finland or Sweden – exemption documented with form RD-0032
- There is no VAT due on unpaid invoices
- Poland KseF: Draft legislation postpones e-invoicing mandate to July 2024
- When can I not deduct VAT?
- VAT changes and important dates in Poland in 2023
- VAT carousel fraud in Poland – what problems can you face if you fall into it?
- New draft law introducing the mandatory use of the National e-Invoicing System (KSeF)
- Draft: New declaration on the amounts of tax on goods and services in the case of intra-Community acquisition of goods
- Poland mandatory B2B KSeF e-invoices delay to July 2024
- The draft of the National e-Invoice System (KSeF) considered by SKRM
- KSeF – the new version of the draft act is now available
- SAF-T (JPK) reporting in Poland
- Granting loans is the provision of services exempt from VAT
- Pagero Webinar: Updates on the e-invoicing mandate in Poland – Slides & recorded session
- Mandatory e-invoicing in Poland delayed once more
- When can I not deduct VAT?
- Poland Introduces Enforcement Mechanism for VAT Recovery Under EU Special Schemes for Electronically Supplied Services
- Tax Consultations Regarding Introduction of Concept of VAT Warehouses
- VAT warehousing in Poland – public consultation
- New Legal Assumptions for the KSeF System in Poland
- The Ministry of Finance is consulting the project on VAT warehouses
- Reverse charge tax advisory services
- Act signed – tax evasion will soon be more difficult
- A stable tax system is the key to the development of entrepreneurship
- Consultations on the implementation of the VAT warehouse institution
- VAT Warehouses – Simplification of VAT Settlement and Collection in Tax Consultations
- Decree Amending List of VAT-Exempt Technological Equipment Imported into Russia
- Plan: Deduction for incoming VAT on the basis of cash receipts
- Russia Temporarily Exempting Tour Operators From VAT
- How to calculate the number of employees for the application of VAT benefits
- Slovakia Introduces a Reduced VAT Rate of 10% for the Tourism and Catering Sectors
- New version of the KVDPH form (March 15, 2023)
- 5 VAT Country Guides on Slovakia
- Supreme Court: Default interest for late payment of invoices by the Administration must…
- 0% VAT rate of RD-Law 20/2022, of December 27, does not limit the right to deduct paid VAT
- Spain Launches Public Consultation on Mandatory B2B E-invoicing
- 6 VAT Country guides on Spain
- Inflation on Spain’s food prices reaches record levels despite VAT cuts in January
- Reply to pharmacists about VAT rate to certain pharmaceutical products
- TEAC Resolution: VAT. Renting operations with additional insurance benefits. Independent or…
- Supreme Court: Taxpayers can request the rectification and the corresponding refund of undue income with respect to a complementary VAT…
- 5 VAT Country guides on Sweden
- Sweden is Considering Making Electronic Invoicing Compulsory
- Announces New e-Service for Platform Operators
- Obligatory technical check-up of cash registers in Sweden
- Clarification on reporting obligations for digital platform operators
- Turkish Supreme Court’s new unfavorable precedent on the virtual PE issue
- Turkiye To Require QR Codes On E-Invoices from September
- Restructuring of Customs Receivables
- Türkiye will introduce new tax amnesty soon!
- Turkey, United Arab Emirates sign trade agreement
- Attention VAT payers: a new form of tax invoice will be in effect from April 1, 2023
- Is a legal entity that switches from the simplified taxation system to the general taxation system…
- Return of part of the goods by the buyer: what about VAT?
- Nuances of VAT calculation in case of free transfer of personal data
- Hetmantsev promises to soften the risk criteria for VAT payers
- VAT taxation of transactions for the supply of land located under the real estate object and not included in its value
- Reminder from the DPS: From April 1 invoices and declarations only according to the new layout
- Tax base for goods imported via international postal and express shipments
- VAT deduction for write-off of goods?
- Open consultation: VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions
- UK increases Plastic Packaging Tax rate
- A way forward on the Protocol on Ireland/Northern Ireland: Political agreement on the…
- UK to implement Advance Valuation Rulings (“AVR”) for Customs Valuation of imports
- Treasury announces review of battery storage VAT anomaly
- 44,000 Small Firms ‘will Cut Revenue Due to EIGHT-YEAR VAT Threshold Freeze’
- Conservative MP calls for VAT on Hospitality to be Cut to 10%
- UK Commits to VAT Reform for Financial Services
- Interest charges on underpaid VAT
- HMRC Policy paper: VAT Accounting for Deposit Schemes
- HMRC Policy paper: Introduction of Customs Advance Valuation Rulings
- HMRC Guidance: Get tax relief on exported and converted components for Plastic Packaging Tax
- DIY Housebuilders scheme
- Drinks Deposit Return Scheme
- Medicines dispensed on prescription
- Services supervised by pharmacists
- VAT energy saving materials relief: consultation
- Indirect Tax – Budget 2023 Commentary
- UK commits to VAT reform for financial services
- VAT Tax Gap Estimated at £10.0 Billion for the Financial Year 2021-22
- Treasury Extends Two New VAT Exemptions to Pharmacies
- View on the spring budget 2023 – Indirect Tax measures
- HMRC Policy paper: Introduction of Customs Advance Valuation Rulings
- Consulting on expansion the VAT energy-saving materials relief to improve energy…
- Technical changes to late payment interest, penalties, and repayment interest
- Digitise and extending the time limit for making claims under the VAT DIY housebuilders’ scheme
- Changes to VAT accounting rules for Drink Deposit Return Schemes
- Frozen Threshold Pulls More Within the VAT System
- Freeports and Investment Zones: Where Did They End Up, and Where Are We Going?
- UK Commits to VAT Reform for Financial Services
- HMRC Official Statistics: Second estimate of the VAT gap (tax year 2021 to 2022)
- HMRC Policy paper: Plastic Packaging Tax rate change from 1 April 2023
- HMRC Guidance: New rules for importing and exporting goods
- Evidence for retrospective claims – new guidance
- Prudential Assurance loses at UK Upper Tribunal
- FTT: Blake – Importation of cigarettes and hand rolled tobacco – customs and excise…
- Does illegal mean standard rated?
- Place of Supply of Cupid’s arrow
- Director wins appeal against VAT personal liability notice
- Roof insulation or a new roof? Can the reduced rate of VAT apply?
- UT: Intra-group VAT services and the time of supply rules
- Check for Import VAT Errors
- FTT: The Young Driver Training Ltd – Exemption/temporary reduced VAT rates – VAT liability of the driving experiences
- FTT: Allegion (UK) Ltd – Bad debt relief
MIDDLE EAST
- Increasing challenges for e-commerce providers in the GCC – Where are we going?
- Updates on digital economy taxation in Türkiye and the Gulf Cooperation Council (GCC)
- KPMG Fakhro GCC Tax News – 16 March 2023
- Israeli VAT exemption for tourists to continue despite FM’s objection
- Progress on Implementing Continuous Transaction Controls
- Israeli VAT Exemption for Tourists to Continue Despite FM’s Objection
- Israel Jumps on Board the Digital and Crypto Tax Bandwagon
- ZATCA says 26,500 Individuals and Business VAT-Registered
- Rules and procedures for VAT recovery by licensed real estate developers
- ZATCA’s update on VAT refund to non-residents in Saudi Arabia
- Public Consultation on Draft Amendments to Zakat Implementing Regulations
- Turkey, United Arab Emirates sign trade agreement
- UAE Excise Tax: New Clarification for Registration of Warehouse Keeper
- Dubai reinstates former import value threshold of consignments
- The United Arab Emirates Introduces New E-commerce Related VAT Obligations
- What documents are required for the Transfer of Incorrectly Paid VAT service?
- MoFUAE: Total Revenues from VAT in Last 4 Years
- Dubai Customs Witnesses 22.3% Growth in Completed Refund Claims to 1.2 million in 2022
- EXTP010: Registration of Warehouse Keeper and Registration and Renewal of Registration of…
