No intro
No intro this week, and the Newsletter one day late: It was a public holiday in the Netherlands this Monday. But here’s all the VAT news from last week.
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WORLD
- KPMG Week in Tax: 22 – 26 May 2023
- ITR Indirect Tax Forum 2023: Govts Turning Companies into ‘Free’ VAT Auditors
- VAT TV May 2023 news
- Navigating Global Tax Compliance for Digital Services
- Global Tax Technology Report 2022
- Tax Codes – the Motor of VAT Determination
- Sales Tax Compliance: Best Practices
- E-Invoicing & E-Reporting developments in the news in week 20/2023
- IBFD – Spring Book Sale: Save 30%
WEBINARS / EVENTS
- Edicom Webinar – NFS-e National Standard in Brazil (June 13, 2023)
- PwC Webinar – Recorded version & slide deck – Carbon reduction – Are you ready for CBAM?
- Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
- IVA Conference – 2023 Autumn Conference Copenhagen, Denmark (Oct 19-20, 2023)
- Sovos/PwC Webinar: New E-invoicing Requirements in France and Poland (2024) (June 6)
- Event: E-Invoicing Exchange Summit Dublin – October 2-4, 2023
- ITR Indirect Tax Forum 2023: Meta VAT investigation could ‘blow up’
- Fonoa Webinar – Tax Essentials: Overview and Practical Guide to Global Tax ID Validation (May 24)
- Webinar Pagero & Deloitte – E-invoicing and e-reporting compliance updates (June 8)
EUROPE
- How does VAT work in Amazon’s PAN-EU procedure?
- VAT and Administrative Cooperation
- How do you say “Reverse-Charge” in Other European Languages?
- Understanding VAT Exposure in Clinical Trials with UK/European CROs
- VAT rates across Europe: Know the difference
- New preliminary questions to the ECJ in a VAT case: C-243/23 – Drebers vs Belgium
- Comments on ECJ C-249/22: Additional levy in addition to Austrian program fee not in violation of EU law according to AG
- Comments on ECJ C-114/22: Polish refusal to deduct VAT when transferring trademarks in…
- Comments on ECJ C-114/22: VAT deduction cannot be denied because of the domestic civil law
- Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods
- Summary of ECJ C-114/22: VAT deduction even if a taxable economic transaction is regarded as fictitious
- Agenda of the ECJ VAT cases – 1 Judgments, 2 Hearings in June 2023
- BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023
- Comments on ECJ C-418/22: Penalty for failure to submit returns – whether input tax should be taken into account – validity of penalty – taxpayer loss
- Comments on ECJ C-365/22: Margin Scheme – End-of life vehicles / wrecks – taxpayer win in part?
- Comments on ECJ C-114/22: VAT deduction can not be denied solely based on a null and void transaction under civil law, without proving fraud or abuse
- Comments on ECJ C-365/22 : Definitively scrapped cars that still contain functional parts and have remained in their economic cycle due to reuse of parts are considered used goods
- Comments on ECJ C-418/22: A flat-rate fine of 20% of the VAT amount, due before the deductible VAT was credited are not precluded
- ECJ cases on the legality of VAT penalties and their compatibility with EU law
- ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the…
- ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction
- New ECJ VAT case: C-241/23 – Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL
- ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT
- Flashback on ECJ Cases – C-25/07 (Sosnowska) – Extension the period for refunding VAT to taxable persons from…
- Summary of ECJ C-677/21: Unlawful use of energy is a supply of goods
- Comments on ECJ C-282/22: We have more confidence when charging electric vehicles, but what about electric cards
- Comments on ECJ C-127/22: If the goods are destroyed, it is not necessary to give back the input VAT
- Comments on ECJ C-418/22: When imposing a fixed fine, Belgium does not have to take into account the right to deduct VAT
- Comments on ECJ C-114/22: Taxable activities cannot be assessed through the prism of civil law
- Agenda of the ECJ VAT cases – 1 Judgments, 1 AG Opinion, 1 Hearings till June 22, 2023
- ECJ News in week 20/2023: 2 judgments & questions released in 1 case
- Comments on ECJ C-282/22: Charging electric cars consitutes as a supply of goods for VAT
- VAT implications of proposed EU Customs Union Reform
- VAT in the Digital Age — Part 1: EU E-Invoicing Requirements: When not If
- EU Parliament ECON hears call for 1-year delay to VAT in the Digital Age
- Lawmakers Wary of Short Deadlines in EU VAT Reform
- CESOP: new reporting requirements for PSPs
- EU VAT Directive 2006/112/EC explained: Art. 194 – Domestic Reverse Charge for…
- Purpose of VAT in the Digital Age (ViDA)
- Guidelines resulting from meetings of the VAT Commitee – Up until 25 May 2023
- VAT implications of proposed EU Customs Union Reform
- Real-time digital reporting based on e-invoicing under EU VAT
- VAT and Art: What you need to know
- EU VAT in the Digital Age delays 2028 e-invoice convergence?
- Feedback to eInvoicing in Europe
- The launch of the Carbon Border Adjustment Mechanism is getting closer
- VAT Taxation of NFT Tokens in the Opinion of the European Commission
- European Finance Ministers adopt new reporting and exchange of information rules centered around crypto-assets
- European Commission: Proposed amendments for distance sales of imported goods
- Proposal for a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority
- Proposal to amend Directive 2006/112/EC as regards VAT rules relating to taxable persons who…
- EU customs reform to make customs procedures more modern and efficient
- EU Member States reach agreement on DAC8
- EU Customs Reform
- The European Commission announces ambitious customs reforms, including accompanying VAT…
- Portugal: Mandatory B2G e-invoicing for SME´s postponed again
- CBAM – The regulation was published in the Official Journal of the EU
- Proposal Council Regulation on a simplified tariff treatment for the distance sales of goods and the elimination of the customs duty relief threshold
- Impact assessment report establishing the Union Customs Code and the European Union Customs Authority
- DAC8: EU Extends Administrative Cooperation To Crypto-assets
- Final regulations published for new EU CBAM and EU Emission Trading System revisions; CBAM transition period begins 1 October 2023
- EU VAT on B2C Digital Services – OSS
- EU Customs reform to make customs procedures more modern and efficient
- European Union: “FIT FOR 55”- Carbon Border Adjustment Mechanism regulation signed
- The European Commission announces ambitious customs reforms, including accompanying VAT measures
- Current ATLAS information on PEM, GGED and goods with preferential origin Israel
- Memorandum of amendment to the CBAM bill
- Excise Duty on Exported Passenger Cars not Contrary to EU Principles (CJEU Judgment)
- Deloitte Intrastat guide 2023
- Does ViDA have an impact on retail or wholesale?
- ViDA: Real-time digital reporting based on e-invoicing under EU VAT
- Purpose of VAT in the Digital Age (ViDA)
- ViDA: Deadline set for EU convergence of domestic digital VAT reporting is likely to be extended
- VAT In The Digital Age: The European Commission’s Latest Proposal
- Shift of the Place of Supply due to Incorrect Invoice
- Deficient Service Description and VAT Deduction
- Exemption for Mediation Services
- Belgium Plans to Introduce Mandatory E-reporting in Addition to Mandatory E-invoicing
- Lost VAT revenues in Belgium reach EUR 11 billion annually
- IMF: Belgium loses 11 billion euros in VAT every year
- Employees or VAT number in Belgium? Duty to declare because of Belgian establishment?!
- EC challenges 5% VAT proposal for primary residences
- Bill for Reduced VAT on First Homes to go to Plenum June 8
- Government presents “Czech Republic in Shape” consolidation and austerity package
- Proposal to consolidate 10 and 15% VAT rate into single 12% reduced VAT rate
- Postponement of the effective date of the amendment to the VAT Act in the field of real estate
- Government proposal for changes to VAT rates
- VAT in Czech
- Proposed Direct and Indirect Tax Changes
- Communication of information of information – Section 75 of the VAT
- Clarification on Taxation Rules for Digital Currency Investments
- Estonian Tax Reform Legislation Tabled In Parliament
- Coalition considers reducing VAT increase on hotels at expense of press
- Public invoicing portal: what alternatives for managing your company’s invoices?
- PDPs: a new way to manage e-invoices in France
- Guidance: Beneficiaries of the basic exemption and the micro BIC or BNC scheme who have not…
- Guidance: Turnover thresholds relating to the basis of the basis of the basis and the simplified declaration regime
- Update of the thresholds of the franchise in the base and the simplified declaration regime (CGI, art. 293 B and Cibs, art. L. 162-4 and L. 162-5)
- VAT in France: everything you need to know about French VAT
- What are the mandatory electronic invoice formats in France?
- Mandatory B2B Transactions in Germany
- Munich – Customs Valuation and Transfer Pricing Year-End Adjustments
- Event: E-Invoicing summit in Berlin on June 12th and 13th, 2023
- German Federal Ministry of Finance (BMF) letter clarifying special VAT regulations for local authorities (Gebietskörperschaften)
- Businesses using OSS may receive payment reminders from other EU Member States.
- Plastic tax now also in Germany – EWKFondsG (Single-use Plastic Funds Act)
- New two-step authentication in the Hungarian Online Invoice System from 1 June 2023
- No objection to expansion of Hungarian small business scheme
- Council Implementing Decision (EU) 2023/1025 of 22 May 2023 authorising Hungary to apply a special measure derogating from Article 287
- When is it possible to use the reduced VAT rate for restaurant catering in Hungary?
- When is it Possible to Use the Reduced VAT Rate for Restaurant Catering in Hungary?
- Kilkenny Households to Benefit from Scrapping of VAT on Sustainable Solar PV Panels
- Implementation of Finance Law 2023 with Changes to VAT Rates, COVID-19 Relief, and Business Support Measures
- VAT Guide – Ireland
- Court of Cassation: Only the seller/provider is authorized to request a refund of undue VAT
- Court of Cassation: Input VAT deduction of “rurality” of properties in Italy
- How to claim VAT refunds – New model to be used as of April 1, 2023
- What can be purchased with the VAT ceiling?
- Practical guidance regarding the correct application of VAT in operations between Italy and the Republic of San Marino
- Court of Cassation: Distinction between advertising expenses and representation expenses for VAT
- Annual VAT return for 2022 can be filed until 31 July 2023
- Reminder: timeline for new fiscalization requirements in Lithuania
- Updated guidance for acquisition of goods by individuals from another EU member state
- Luxembourg VAT authorities clarify VAT treatment of company cars
- Update – Luxembourg Enacts Law Transposing DAC7
- Preliminary questions to Supreme Court: Interest on arrears on import VAT
- Reverse charge mechanism can only be applied if the identity of the recipient is known
- Arnhem-Leeuwarden Court of Appeal: Required declaration. Reasonable estimate. Offense fine.
- Dutch explanation of concept of new construction is too strict
- Supreme Court: provision of a club building more than passive rental
- Arnhem-Leeuwarden Court of Appeal: Taxpayer, either individually or together with his spouse, an entrepreneur?
- Bill amending the Turnover Tax Act (antiques and virtual services)
- Support center of home care organization can apply VAT exemption
- The Dutch interpretation of the concept of new construction is too strict
- Care provided by the regional support center for home care is exempt from VAT
- Court of Appeal in The Hague: Fulfilling essential and specific role in the provision of home care is exempt
- Delayed answers regarding the effectiveness of abolishing VAT on vegetables and fruits…
- VAT for resident businesses
- Proposal for an Additional Margin Scheme Act and place of virtual services to the House of Representatives
- Construction with delivery of car to private individual failed: VAT-taxed intra-Community acquisition
- Bill amending the VAT Act (antiques and virtual services)
- Supreme Court: Acquisition cost of a business asset
- VAT deduction tax unit at Sale-and-Leaseback of movable property
- Observation allowance Dentist’s partnership VAT-loaded
- Travel agency scheme not applicable to rental homes for housing migrant workers
- Storage box in shed no rental of real estate
- According to AG, commuting also qualifies as private use for many people working from home
- Poland does not have to refund excise duties upon export of a car
- Companies do not have to control their contractors and relieve the tax office
- Simplifications under the Slim VAT 3 package are getting closer
- The Sejm is working on a draft act on the National System of e-Invoices
- Poland and the United Arab Emirates will cooperate in the field of taxes
- Mail order sales without registering at the cash register
- The moment of performing the advertising service is not always the moment of issuing the invoice
- Regulations to combat VAT fraud in e-commerce published
- There is no obligation to issue an invoice for using the Large Family Card
- The Ministry of Finance is accelerating works for implementation of the National e-Invoicing System (KSeF)
- Sejm supported one of the Senate’s five amendments to the Slim VAT 3 Act
- Polish attorneys win most tax cases before the CJEU
- The seat of business is not always the place where services are provided
- Corrective invoices and corrective notes – how will it be in KSeF?
- Poland Implementing New Reporting Obligations for Payment Service Providers to Combat VAT Fraud
- Tax Obligation with Acceptance Protocol
- E-Invoicing Legislation Submitted to Lower House of Parliament
- Director of Fiscal Information Rules on VAT Treatment of Returned Goods
- The curator of the inheritance is not a VAT taxable person
- Update of the API of the National E-invoice and application of the KSEF taxpayer in the production…
- National e-Invoice System (KSeF) – working version of the FA(2) logical structure
- Poland Mandatory B2B KSeF E-Invoices July 2024 – Update
- Is the sale of an enterprise to a partner in a civil partnership subject to VAT?
- SLIM VAT 3 – the Senate Approves the Amendment to the VAT Act
- The draft act on the National e-Invoice System has been submitted to the Sejm
- The seat of business is not always the place where services are provided
- Legal texts (in Polish) of E-Invoicing mandate sent to Parliament
- Zero VAT rate is a “failed measure” says PPM (right-wing political party in Portugal)
- Tax authorities clarify doubts about zero VAT
- Extension to submission and payment deadline for periodic VAT return for the period June and Quarter 2 2023.
- Portugal’s Food VAT Cut is Working as Retailers not Taking Advantage, PM says
- How is Advance Payment Processed from a Fiscalization Perspective in Portugal?
- Portugal: Mandatory B2G e-invoicing for SME´s postponed again
- SAF-T reporting on Assets: Last-minute clarifications brought by ANAF
- The Romanian government provides unattended equipment rules with updated fiscal electronic cash register decisions
- Russia Introducing VAT Destination Principle for Online Distance Sales of Goods in the…
- Russia Proposes to Exempt Online Sales in EAEU from Double VAT
- 18+ books subject to 10% VAT
- Ministry of Finance of Russia explains the features of VAT exemption for brokerage services
- Formal requirements for VAT exemption sale of tickets for cultural events
- No VAT on construction works carried out on the territory of new constituent entities of…
- DAC7 transposed into Spanish legislation, amendments to DAC6
- Supreme Court: Only the party who actually bore the burden of the tax can obtain a refund of undue revenues
- Use and Enjoyment rules further limited – only applicable to B2B leasing services of means of transport
- Bill implementing DAC7 and new use and enjoyment rules
- Bill Implementing DAC7, VAT, Income Tax, and FATCA Implications for Finance and Insurance Industries
- Reverse charge applies when the buyers of the properties are non-established individuals who will use them for rental purposes
- The position statement “Lottery and gambling operations conducted in a single company, VAT” shall no longer…
- Position “Exemption from tax liability for ships when the turnover takes place in several stages” shall no longer be applied
- Option to tax: Multiple tenants not a showstopper
- Option to tax: Requirement of permanent use
- Case: The significance of registration for a passive holding company’s right to deduction
- Sale and free supply of gift certificates: what are the VAT consequences?
- What is the procedure for VAT taxation of factoring operations?
- Exemption from VAT and Import duties of components for drones: it is recommended to adopt laws
- How do the VAT payer from the war zone to cancel registration?
- Exemption from VAT and Import duties of components for drones: it is recommended to adopt laws
- Where is the VAT declaration a negative value with VAT?
- Does Table 2.1 of Appendix 1 to the VAT tax return show the amount of goods/services purchased related to the repair and improvement of non-current…
- Indian-origin designer VAT scam mastermind jailed in UK for 20 years
- HMRC VAT crackdown on gifts to social media influencers
- HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021
- Where is your business established for VAT?
- MPs raise concerns over VAT treatment of further education
- FTT: Sports Invest UK Limited – Place of supply of commission paid to agent by football club was Italy not the UK
- FTT: Yorkshire Agricultural Show – Admission fees fell within scope of exemption for fund-raising events
- FTT: Innate-Essence Limited – Turmeric shots zero-rated as not a beverage
- HMRC interest rates for late and early payments
- The sale of ducks is zero rated, but racing pigeons are standard rated
- The burning issue – should VAT be removed from the price of sunscreen?
- Treasury Lays Groundwork for Return of VAT-Free Shopping
- Digital Poverty Alliance Calls on UK Gov to Cut VAT on Broadband to 5%
- HMRC Guidance: Buildings and construction (VAT Notice 708)
- The Simple way Brexit could help Rethink Complicated VAT Tax in the UK
- Minister Hopes Only ‘tiny’ VAT Sums will Arise from DRS
- How to Apply the VAT Reverse Charge in the UK
- Concerns over price rises for period products despite removal of tampon tax
- St Patrick’s International College Ltd and others – education – whether supplies exempt – no – taxpayer loss
- Yorkshire Agricultural Society – FTT – Supply of admission to show – whether exempt and whether assessment…
AFRICA
- Egypt Unveils VAT Exemption on Some Imported Pharmaceutical Materials
- Marketplace Liability on Sales of Remote Services and E-Services effective 22 June 2023
- On July 1, 2023, Egypt will Completely Cease the Use of Paper Invoices
- New VAT Rules For Remote Service Providers
- Decree Issued for Change in Income Tax and VAT Regulations
- GRA Triggers Upfront VAT Compliance Strategy; as Policy Maximises Tax Revenue
- GRA to Implement Unregistered VAT Importers Upfront Payment
- Who are the subjects of fiscalization in Ghana?
- GRA Arrests Three Shop Owners for not Issuing VAT Invoices
- More Shop Owners Invited for Questioning over VAT Compliance
- VAT rates and the latest change in the standard VAT rate in Ghana in 2023
- GRA Invites more Shop Owners for Questioning over VAT Compliance
- VAT Rates and the Latest Change in the Standard VAT rate in Ghana in 2023
- Ghana Revenue Authority Chases 93 VAT Defaulters
- New Document was Uploaded: Legal Q&A
- Request VAT Invoice after Purchases – GRA
- Indirect Tax And Its Implications On The Nigerian Economy
- How to Avoid Tax Crimes as SME
- FIRS Public Notice on Extension of Due Date of Filing VAT Returns
AMERICAS
- NF3-e Mandatory Implementation Postponed in Espírito Santo and Santa Catarina
- Introduction of the single-phase ICMS for Gasoil and LPG was postponed to May 1, 2023
- Norwich New York Ends Clothing Exemption
- Sales Tax Holidays Enacted as Part of Largest Tax Relief Plan in Florida’s History
- Virginia Exempts Labor Charges for Diagnostic Services & Roadside Services
- Sales Tax Holiday for Water-Conserving Items (Including Plants) and Energy Star® Products This…
- Texas: Definition of Information Services Amended
- Florida Sales tax holidays start this weekend
- Simplifying Colorado’s Sales Tax System — One Success at a Time
- US Indirect Tax Digest – May 2023
- Indiana Denies Taxpayer Refund of Sales Tax Paid for Swim Spa
- Colorado Enacts Small Business Exemption for Retail Delivery Fee
- Indiana Enacts Changes to Tax Exemption for Sales by Nonprofit Organizations
- Washington Enacts Exemption for Indian Tribe Telecommunications Infrastructure Projects
- Texas House votes to repeal sales tax on menstrual products and diapers
- Compare Tobacco Tax Data in Your State
- Tennessee enacts changes to franchise and excise, business, and sales taxes
- Does South Carolina charge sales tax on services?
- Texas energy & water tax savings – tax holiday from 27-29 May
- Loopholes and other odd sales tax rules, part 2
- Maryland Comptroller of Taxes Reissues Tax Alert on Digital Advertising Tax Return Following State Supreme Court Order
- The Ranking the Best (and Worst) of State Sales Tax Systems
- Indiana: Hotel Operator’s Charges Related to Environmental Fees and Reward Rooms Subject to Tax
- Georgia Decouples From IRC Section 174, Enacts PTE Tax Changes, and Imposes Sales Tax on Digital Goods and Services
- Illinois Tax: Local Tax Rate Changes Issued
- US E-Invoicing Coalition Network Launch DBNAlliance
ASIA-PACIFIC
- GST Law includes digital products from non-resident suppliers
- Guidance: Applying for a private ruling
- Premier Jeremy Rockliff faces questions over Tasmania’s future GST cut
- Amount of VAT Refunds to Consumers in Azerbaijan Exceeds $250M
- 1 thousand manat was returned to the residents of Nakhchivan as part of the VAT BACK project
- VAT Waiver Planned for Potential Recycled Clothing Backward Industry
- Bangladesh to Depend Heavily on Indirect Tax in New Fiscal Year Too
- 5% Revenue from VAT puts Poor Under Pressure: Study
- VAT on sweets may be cut
- Online marketplaces may be exempted from VAT challans
- Govt to Withdraw 5% Advance Tax on Fuel Import
- Metro Rail gets VAT Exemption from Ticket Sales
- Courts staying GST demands till tribunal is set up
- Goods and Services Tax Network (GSTN) issued an Advisory on due date extension of GST Returns for the state of Manipur
- AAR of one state cannot provide ruling on liability arising in another state
- GIDC units to move court over GST on plot transfers
- SOP for Scrutiny of GST Returns for FY 2019-20 onwards
- E-Invoicing and Real-Time Reporting in India – Fundamentals
- GST officials bust 10,000 fake registrations in first week of drive
- Rummy, whether played offline or online with stakes or without stakes, is not gambling
- Credit note issued by manufacturer to dealer for auto parts replaced under warranty constitutes a sale…
- April rings in good times as GST collections rise, inflation eases
- Rent on Accommodation buildings located outside the boundaries of religious places are…
- Confederation of All India Traders: Reduce GST rate on beverages; releases white paper
- Indirect Tax Weekly Digest | 23 May 2023
- Process of blocking of E-way Bill and E-invoice generation
- GSTN to go live on Account Aggregator ecosystem before July 1, 2023
- Weekly GST Communique dated May 22, 2023
- Customs and trade newsletter – April 2023
- Philippines Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code
- Claim for refund of unutilized input VAT
- Claim for Refund of Unutilized Input VAT
- Tax Notes: Optional Filing and Payment of Monthly VAT Returns now Allowed
- Supreme Court upholds Cargill VAT refund
- Singapore GST Rate Change: Important Updates and Preparations
- Application of GST in “direct selling” business model (High Court decision)
- Singapore Updates Guidance on 2024 GST Rate Change
- Further guidance regarding the GST rate change
- IRAS e-Tax Guide 2024 GST Rate Change: A Guide for GST-registered Businesses (First Edition)
- GST Rate on Imports of Low-Value Goods and B2C Imported Non-Digital Services
- Smoother VAT refunds are in progress
- PM Urges VAT Refunds for Businesses
- National Assembly’s Finance and Budget Committee supports slashing VAT
- Real estate, securities, insurance businesses not subject to VAT cut proposal
- 2% VAT Cut Proposal Submitted to National Assembly
- Legislators Work on Further Application of 2% VAT Reduction
- 2% VAT cut proposal submitted to National Assembly
MIDDLE EAST
- No VAT, customs or registration fee on electric vehicles
- OTA: Applied VAT on the Supply of Electric Vehicles and their Spare Parts by Zero Rate
- Forum Discusses VAT Impact on Oman’s real estate sector
- Saudi Arabia E-Invoices (FATOORAH) – Fifth Wave Dec 2023
- New taxpayer group in scope of Phase 2 of e-invoicing announced
- ZATCA Determines the Criteria for Selecting the Taxpayers in Wave 5 for Implementing (Integration Phase) of…
- Fourth Wave of the E-invoicing Implementation in the KSA
- Saudi Arabia Guideline on VAT Exemption of Real Estate Supplies and its Effect on Proportional…
- Updated technical documents for e-invoicing