How do we do it?
The VATupdate Team is not very large. Almost every time we attend a conference, meeting or training, people ask us how we are able to make our website. Here’s a glimpse of the veil.
Ever heard of the man with the 7-second memory? Watch this video HERE
When we started the website in 2018, it was merely an internet blog, consisting of text messages. It was used for personal purposes, mainly to keep track of the VAT newsletters that were published by advisory firms. There was content, but it didn’t look nice. So that was the first thing we changed: the look and feel of the website.
We always try to find a nice picture of the country or topic of the post. The pictures we use are all copyright free. In some cases, we use our own pictures.
The second thing we did was establish a process for categorizing and tagging posts. It’s like agreeing on the naming convention that most companies have. The categories are the countries, the tags are the specific topics, based on the key chapters from the EU VAT Directive, as well as specific topics.
The third, and perhaps most important thing we did, was listing all the sources that we use to collect information from. All sources are publicly available website from advisory firms, governments, organisations, newspapers, publishers, universities, etc. Right now, we have appr. 500 sources that we use.
Obviously, it’s a lot of work to go through all those sources every day manually. We therefore developed a ‘robot’ that helps us with that. The robot crawls through the internet 24/7 and publishes all the VAT-related news in a shared mailbox. The VATupdate Team filters these items, and posts them on the website, adding the picture and tags.
Most of the posts are thus based on news that we collect from other sources; these sources are always mentioned in the post. But we also try to create our own content. For example, our series with “5 major developments in…”, or our comments on the ViDA proposals.
We are constantly renewing the website, adding new sources, and trying to impress you with our comparisons, trends and insights. Please let us know what you think of our website. Oh, and if you know a nice name for our robot, also please let us know.
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
- How to Unlock Global Growth: The Role of Taxation
- Why Accounts Payable (AP) is Adopting a Customer-Centric Mindset
- Input VAT vs Output VAT
- What is Indirect Tax?
- What is VAT Compliance?
- What is SAF-T, and Why Should You Care?
- Tips for Maximizing Your VAT Reclaim for Travel and Entertainment Spend
- VAT in the ‘Marketing Mix’ and Sales Promotion Methods
- Why now’s the time to prepare for digital transaction-based reporting
- What is Automated Document Processing?
- EU wins World Trade Organization case on India’s tariffs on information and communication…
- ZD Academy: VAT Transactions in the Yachting Industry: a Practical Approach (August 30, 2023)
- Are your company officers personally liable for VAT and GST shortcomings? Increasingly, the answer is yes
- VAT Reclaim and International R&D Collaborations
- EORI Number – What Is It and Do You Need One?
WEBINARS / EVENTS
- EANOVAT conference and Phd seminar (23 and 24 June, Erasmus University Rotterdam)
- GVC hosts a new live webinar on VAT on Digital Services in Africa (April 25)
- Pagero webinar: ViDA – current state and what to expect next (April 27, 2023)
- Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
- Webinar – Less Grey VAT in the Digital Age – Part 4: Single VAT Registration (May 4, 2023)
- Webinar Sovos: A Guide to European VAT Compliance (20 April 2023)
- Ryan and Avalara Talk Tax: Global e-Invoicing Requirements – Now and Next
- Event: E-Invoicing Exchange Summit Americas in Miami (April 24 until 26, 2023)
AFRICA
- Kenya VAT on Non-Resident Digital Services
- Kenya issues VAT (Electronic, Internet, and Digital Marketplace Supply) Regulations, 2023
- Four Things You Should Know About the New Tax Reforms
- Rwanda waives VAT on maize flour, rice to help tame food price inflation
- Rwanda gazettes new Tax Procedures Law
- DA Wants Government to Add More VAT-Free Items as Food Prices Skyrocket
- Big Blow for VAT in South Africa as Load Shedding Claims another Victim
- Updated VAT guidance for nonresident suppliers of electronic services
AMERICAS
- Indirect Tax Talks: Key GST/HST and QST rules for investment limited partnerships
- Changes to the definition of ‘financial service’ under the Excise Tax Act
- The CRA’s Approach To Accommodation Invoice Tax Schemes
- Budget 2023: Proposed GST/HST Amendments Affect The Scope Of Financial Services
- Ministry of Finance Announces Launch of Online Service for Individuals to Register for VAT Purposes
- Entrepreneur caught for evading more than $ 149,000 in VAT
- What Are Invoicing Requirements for a Foreign Company in Guatemala?
- Tax Administration Extends Deadline for Small Taxpayers to Issue E-Invoices as from 1 July 2023
- Why are there So Many Due Date for Sales Tax?
- Mississippi Ends Sales Tax on Gold and Silver
- Texas: Guidance on Taxability of Credit Ratings to Legal Entities Updated
- Virginia: Pittsylvania County Imposes Additional Tax
- Economic Nexus Thresholds for Sales Tax: State-by-State Guide
- Time to Say Goodbye to Income Taxes? Examining the National Consumption Tax
- Mississippi Imposes Tax on Computer Software with Exemption for Out-of-State Storage
- Tennessee: Letter Ruling Says On-Demand Online Classes are Taxable Specified Digital Products
- Missouri Supreme Court Affirms that Telecom’s Affiliate Qualifies for Manufacturing Exemption
- Arkansas: New Law Revises and Clarifies Machinery and Equipment Exemption
- Arkansas: Electronic Drug Prescription Services Are Exempt
- Alaska: Statewide sales tax could be on the horizon
- New York: Sales Tax Exemption Certificate
- US Alaska 2% sales tax proposal back?
- How Updated Technology Impacts State Tax Information Reporting
- Sales Tax And Due Diligence In An M&A Deal
- What’s new in sales tax?
- Kentucky Amends and Clarifies Taxability of Certain Services
- Texas’ Sales Tax Holiday For Emergency Preparation Is This Weekend
- Alaska set to introduce sales tax proposal
- Without an exemption certificate your sales may not be exempt
ASIA PACIFIC
- Government will decide VAT Rate: Professor Prasad
- Richard Naidu: Why 15% VAT?
- Fiji: VAT increase recommended
- ‘World Bank does not decide’
- Karnataka VAT
- Imposes a Time Limit to Report Invoices
- Rajasthan AAR says GST not applicable on transfer of going concern by AAI to Adani Jaipur Airport
- India Publishes New GST Audit Manual
- Withdrawal of GST Exemption for Passenger Transportation Services Booked…
- GST registration frauds under radar: Multiple filings to supply of manpower instead of goods
- GST evasion detection nearly doubles to Rs 1.01 lakh cr in FY23
- Constitutional Validity of GST on Lease/Rent Payments: Supreme Court refers the matter to the Constitution Bench of 9 Judges
- Memorandum issued by the Government to deduct 4% TDS is not Ultra Vires to Tripura Sales Tax Act: Supreme Court
- No input tax credit: Intra-co services GST a pain
- Constitutional Validity of GST on Lease/Rent Payments: Supreme Court refers the matter to the Constitution Bench of 9 Judges
- GST Registration cannot be cancelled for allegedly being a bogus firm
- Transportation charges separately shown is Deductible from GTO under Odisha Sales Tax Act
- Employee services from branch office to head office, and vice versa to attract 18 pc GST: AAR
- GST Intelligence to soon wrap up probe into 12 online gaming companies for tax evasion
- India: New time limit for e-invoices
- No Sales Tax on Sim Cards, Recharges and other VAS by Telecos: Supreme Court
- Employee services from branch office to head office, and vice versa to attract 18 pc GST: AAR
- Scope of taxable online services affecting foreign service providers proposed to be broadened
- CBIC issued Instructions on Registration of Importers as per the provision of Plastic Waste Management Rules, 2016, as amended
- Same activity can be taxed as ‘Goods’ & ‘Services’: Supreme Court upholds Levy of Service Tax on “Engineering Design & Drawings”
- IGST Act cannot levy CGST & MGST: Bombay HC
- ELP Tax Update – GST on Other Charges for the Real Estate Industry
- Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR
- Committee of Officers on GST Audits released ‘GST Audit Manual 2023’
- 7 Days Restriction applicable to all documents (Invoice, Credit Note, Debit Note) for which IRN is…
- Services provided by branch office to Head Office and vice versa will attract GST
- Subsidized deduction made from the Employees availing Food in the Factory/Corporate office would not be considered a ‘Supply’ under GST: AAR
- Auto parts industry seeks reduction of GST
- CBIC may soon introduce automated system of publishing daily exchange rates for 22 currencies
- Traders can expect relief in input tax credit under GST regime
- Weekly GST Communique dated April 17, 2023
- E-invoicing can’t go beyond 7days back (for t/o above 100crs)
- Value Added Tax on Delivery of Collateral Taken Over by Creditors to Collateral Purchasers
- Tax-related incentives for activities in new capital city – Nusantara
- Japan PM has no plan to tweak sales tax to fund childcare measures
- Japan Tax Agency Publishes Notice on April 2023 Consumption Tax Invoice System…
- Kyrgyzstan Introduces VAT Exemption for Supplies of Vehicles
- Kyrgyzstan Tax Code Amendments Including Single Tax Rate Changes, VAT Exemptions, and…
- Sales Tax Account Suspension in Pakistan
- Transportation services or carriage of goods thru roads: Provinces notify formula for sales tax
- Deadline for refund of excess business tax payments due to the pandemic is June 30, 2023
- Flat-glass shall be subject to commodity tax
- Reducing VAT at this Time is Necessary to Support Businesses and Stimulate Consumption
- 2% Reduction in VAT to Boost Aggregate Demand
- Government agrees with MoF’s proposal on 2% VAT reduction for 2023
- Proposal to continue reducing 2% VAT until the end of 2023
EUROPE
- VAT on trading through electronic platforms within the EAEU will be regulated
- Selling from the UK to Europe after Brexit
- E-invoicing and CTC models in Northern Europe
- Joint declaration about VAT regime for goods not being at risk for the Union’s internal market and on the VAT arrangements for cross-border refunds
- Northern Europe Most Recent E-Invoicing Updates
- Flashback on ECJ cases C-536/03 (António Jorge) – Goods and services used for both taxable and exempt transactions – Pro rata deduction
- ECJ Customs C-770/21 ( OGL-Food Trade Lebensmittelvertrieb) – AG Opinion – Customs valuation & concept of of related parties
- ECJ C-398/21 (Conseil National des Barreaux and Others) – Removed – Referral on Reportable…
- ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied…
- Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of…
- Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT
- Comments on ECJ C-282/22: Charging electric cars is a delivery of goods
- Comments on ECJ C-141/20 & C-269/20: Update on jurisprudence relating to VAT grouping rules
- Comments on ECJ C-695/20: ECJ holds online platform operator liable for VAT collected from customers
- Ecommerce Europe’s feedback on the VAT in the Digital Age proposal
- Plans to make Online Travel booking Agents “Platforms” responsible for paying VAT in the EU
- EESC opinion on VAT in the Digital Age (ViDA)
- Commission adopts DAC 7 implementing regulation on equivalence of information
- The preferential customs origin – 7 common errors
- EU Urged to Push For Quick VAT Deal to Avert Confusion
- European Parliament approves EU Emission Trading System reform and new EU Carbon Border Adjustment…
- VAT in the digital age: implications for businesses and compliance processes (event Business Europe – April 18)
- Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)
- 5 Major Developments: European Union
- Impact of EU “VAT in the Digital Age” proposals on UK/non-EU organisations
- EU One-Stop-Shop OSS for B2C services and events
- Public consultation on the export of cyber surveillance
- The Carbon Border Adjustment Mechanism: What it means for businesses within and outside the EU
- Fit for 55: Parliament adopts key laws to reach 2030 climate target
- New EU VAT rules for accommodation rentals and passenger transport
- EU One-Stop-Shop OSS for B2C services and events
- VAT Registration Thresholds in the EU
- European Commission Adopts DAC 7 Implementing Regulation to Exempt Non-EU Platform Operators from DAC7 Reporting in the EU
- All you need to know about Austrian annual VAT returns
- Case: Input tax adjustment ex tunc if there was no right to deduction
- Case: Mandatory input tax adjustment for advance payments
- Case: Compensation claims of commercial agent
- Sale of renovation with VAT: that’s the question!
- DAC 7 fully implemented in Belgium: first deadline is 31 March 2023
- Belgium reduced the VAT rate on energy to 6%
- Documentation folder on the Metaverse
- Modernization of the VAT chain and of the collection of tax and non-tax receivables
- New Extension of VAT Return submission via TFA Portal
- Government mulling zero VAT on some items
- Government will announce VAT reductions on essentials in coming days
- Extension to the submission and payment deadlines for periodic VAT returns
- Energy and VAT compensation
- General Financial Directorate prepares information tax base for donating goods to food banks
- General Financial Directorate prepares extensive changes to information on VAT in the real estate sector
- Case: VAT return was filed by mistake for a different tax period
- Information concerning the change of bank accounts
- Reporting issues (solved): Annual statement, advances and VAT unstable
- Order on duty to provide information pursuant to Section 75, subsection of the VAT Act. 5 – Foreign internet companies
- Case: Input VAT and the operation of stud farms and breeding of racehorses
- Proposal to increase the possibility of combating cross-border VAT fraud in connection with…
- Denmark proposes introduction of measures to fight cross-border VAT fraud
- Countrywide E-invoice Mandate in Denmark (Full Guide)
- New Supreme Administrative Court Ruling on the VAT Deduction Right of Stock Market Listing Costs
- Exemption for supplies of goods and services to NATO forces
- Finland Tax Agency Issues Updated Guide on VAT Liability Relief for Small Businesses
- What did the French authorities change when it came to the VAT registration process?
- New Rules for Communication with the Tax Authority in France
- Simple and fun! Test your knowledge on electronic invoicing in 3 quizzes
- Invoicing rules and mandatory elements on receipts in France
- Electronic invoicing: Launch of a pilot and a call for applications
- Invoicing rules and mandatory elements on receipts in France
- Administrative guidelines released on VAT treatment of compensation payments
- CA12 filing for May 3, 2023
- French e-invoicing agents – Partner Dematerlialisation Platforms PDP’s
- B2B e-Invoicing in France (Effective from July 2024)
- Update on mandatory e-invoicing in Germany for B2B domestic transactions
- Get yourself familiar with E-Invoicing in Germany: XRechnung, ZUGFeRD, Factur X, ZRE
- Update on mandatory e-invoicing in Germany for B2B domestic transactions
- Mandatory e-invoices for domestic B2B sales planned in Germany from 2025
- German Finance Ministry releases discussion draft on pending introduction of e-invoice
- B2B e-invoicing January 2025 update
- Discussion draft for the introduction of e-invoicing
- BMF released the draft paper for discussion on the introduction of mandatory e-invoicing in Germany
- Supply and installation of photovoltaic systems now zero-rated
- Greece Tax Agency Issues Circular Explaining Tax Treatment of Output VAT Rebates for Pharmaceutical Companies
- No more manual recording of card payments in Greece
- Ιncome tax and accounting treatment of refunded VAT amounts corresponding to rebates
- Instructions: Output VAT relating to rebate amounts deducted in previous tax years
- Couples Divorcing Should be Spared Penal VAT Charges, McGrath told
- Irish public sector must now procure Peppol services from the open market
- Ireland changes VAT rates for newspapers, tourism, and hospitality in 2023
- Ruling 301: Substitute services for company canteens – treatment for VAT
- Updated VAT TR form for the refund of quarterly credits
- Issuing false invoices for third party VAT evasion
- Ruling 299: “Abnormal” refund for undue VAT on EU distance sales
- New decree implements EU Directive for Automatic Financial Account Information Exchange for digital platform operators
- ATI is not a single VAT taxable person
- New decree implements EU Directive for Automatic Financial Account Information…
- Italy Clarifies VAT Treatment of Supplies to Armed Forces
- MedTech payback’s tax treatment
- Barter between the sale of lithoid materials and the stream restoration works
- Two remanded in custody over €62 million VAT money laundering scheme
- VAT Grouping in malta
- Budget Measures Implementation Act, 2023
- ViDA – Realistic implementation period needed
- Letter of submission for answers to parliamentary questions about the assessment of directives and regulations on VAT rules for the digital age
- Postponement letter answers parliamentary questions about implementation motion VAT zero rate fruit and vegetables
- Institutions for debt assistance and social work remain exempt from VAT
- Approval published on socio-cultural VAT exemption and designated profit-seeking institutions
- Update – Dutch Law Enacted for Implementation of New Reporting Obligations for…
- Decision on application of socio-cultural VAT exemption
- No VAT deduction for rental of solar panel roof by own real estate partnership
- Financial Adviser did not provide tax advice and is therefore not liable for failed VAT construction
- Budget management, budget guidance and budget advice with the aim of making a profit are not exempt from VAT
- The municipality is a VAT entrepreneur for the separate collection of packaging waste
- Correct additional tax assessment for VAT payment in the wrong period
- VAT deductions for qualifying supplies of food and drinks by hotel and catering companies
- Timely additional assessment in accordance with own supplementation and no judgment on damage claim
- Knowledge group positions on VAT exemptions for commercial laboratories published
- Decision on WOO request on VAT exemption Commercial Laboratories
- Knowledge group position: payments by general practitioners to partnerships for integrated primary…
- No transfer of generality of goods in the case of unchanged continuation of the company
- Implementation Act Payment Service Providers Directive in Official Gazette
- Tax information DAC8 not usable for pre-filled tax returns
- VAT consequences of a return of goods
- Significant renovation does not yet turn the object into a new building
- Only non-profit debt counseling is exempt from VAT
- Ballooning and gliding do not fall under VAT sports exemption
- Norwegian SAF-T Cash Register Data: Technical Description
- Possible to split the deliveries into one part of goods and one part of services? Exemption for sales of goods and…
- International transport of goods in VAT
- We help those fleeing the war and those in need in Ukraine
- Draft bills on DAC 7 and CESOP reporting published
- Self-billing in KSeF on behalf of foreign taxpayers
- SLIM VAT 3 package and VAT in the e-commerce act adopted by the Sejm
- Draft bills on DAC 7 and CESOP reporting published
- Postponement of SLIM 3 VAT package until 1 July 2023
- Mere negligence is not enough to punish the taxpayer with a VAT sanction
- Poland implements reverse charge on energy supplies and emission certificates
- Mandatory e-invoicing postponed to July 2024
- Electronic invoices in Poland mandatory by 2024
- New rules for appealing against the decisions of tax authorities in force from July 1, 2023
- VAT warehouses – who will gain, and who will lose?
- The SLIM VAT 3 package and the act sealing VAT in the e-commerce sector adopted by the Sejm
- SLIM VAT III – date of introduction and TOP 5 changes
- Purchasing catering services by the hotel for the needs of customers
- Introduction of reverse charge on wholesale transaction related to gas, energy and CO2 emission allowances
- Temporary VAT exemption introduced for selected food products
- Update – Portugal Provides 0% VAT Rate for Essential Foods
- Temporary VAT exemption to certain food products
- Portugal to temporarily remove VAT on 44 goods
- Temporary VAT exemption for certain food products
- Romania Provides VAT Exemption for Supplies Made to Hospitals
- ANAF Reminds Taxpayers in Romania to Use Virtual Private Space for Communication
- Infographic: A guide to VAT in Romania
- Federal Tax Service has launched a service to simplify the confirmation of a zero VAT rate for exports
- List of goods subject to VAT at a rate of 10% has been expanded
- Spain Food 0% VAT until June 2023
- Spain may Extend Domestic Gas VAT Cut into 2023
- Spain may extend domestic gas VAT cut into 2023
- VAT on services rendered to the company by an employee who is a partner/director? It…
- Extension until June 30, 2023 of the 5% and 0% VAT rates for certain products
- Adapted to RD 249/2023, model 036 and the keeping of VAT book-registration through the…
- Binding rulings clarify scope of new plastic packaging tax
- VAT liability of services by partners to the company
- Sweden Tax Agency Clarifies Pharmaceutical Manufacturer’s Right to Reduce VAT Base for Reimbursement
- VAT Guide – Sweden
- Swiss periodic VAT return modified to incorporate increase in VAT rates from January 2024
- Approval increasing VAT rates in 2024, new VAT return available
- Is VAT taxed in the authorized fund of another legal entity?
- Long -term contract: How is VAT software date determined?
- Ukraine: Commission extends customs duty and VAT waiver on imports of life-saving goods for ten Member…
- Ukraine: Commission extends customs duty and VAT waiver on imports of life-saving goods for ten Member States
- HMRC Guidance: Plastic Packaging Tax penalties
- FTT: Validity of option to tax
- HMRC Guidance: Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances
- Plastic packaging tax rate increased
- HMRC Guidance: Pay no import duty or VAT on donated medical equipment
- Was an option to tax valid? The Rolldeen Estates Ltd case
- Helping business to use trade agreements
- HMRC Guidance: Pay no import duties or VAT on importing goods for testing
- Government announces UK CBAM consultation
MIDDLE EAST
- No Plan to Impose Income Tax in Qatar, VAT Date not Yet Decided, says PM
- Qatar VAT implementation – 2025 potential
- UAE’s VAT rules will have bearing on certain corporate tax provisions – and vice versa
- New VAT reporting requirement for e-commerce supplies and rules for reporting errors
