Headlines July 14, 2023
- Poland – Senate votes for rejection of the law on the mandatory National e-Invoice System from July 2024
- German e-invoicing obligation: e-invoices for domestic B2B supplies as of 2026
- Greece: As of September 12, 2023, Gradual mandatory e-invoicing implementation for public contracts (B2G)
- ECJ C-615/21 (Napfeny Toll) – Judgment – Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings
- Event: E-Invoicing Exchange Summit Dublin – October 2-4, 2023
Timeline of E-Invoicing & E-Reporting mandates in the European Union
Worldwide VAT rate changes in the news May/June 2023
ARUBA
AUSTRALIA
- ATO guidance: Claiming GST credits for employee expense reimbursements
- ATO guidance: Do you supply or sell food and beverage products?
- Guidance: GST and motor vehicles
- Judgments issued in Hannover Life Re of Australasia Ltd v Commissioner of Taxation
BAHAMAS
BOSNIA AND HERZEGOVINA
CANADA
- Canada Does Not Support Extension of Standstill Agreement on Digital Services Taxes
- Canada to Move Forward with Digital Services Tax in 2024, Despite OECD Agreement
- IBFD Article: The Canadian Indirect Tax Landscape for Foreign Suppliers of Goods to Canadian Consumers (B2C)
CROATIA
EGYPT
EUROPE
EUROPEAN UNION
- Comments on ECJ C-615/21: Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings
- Electronic trade: The European Commission Assessment encourages the extension of Simplified VAT rules
- EU VAT law and central procurement: advantages and challenges
- Summary of ECJ C-180/22 (Mensing) – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
ECJ
FIJI
FRANCE
GERMANY
- German e-invoicing obligation: e-invoices for domestic B2B supplies as of 2026
- Input VAT deduction by managing holding company (follow-up decision to the ECJ ruling Finanzamt R of 08.09.2022 – C-98/21)
- Special 2022 VAT audit led to an additional result of EUR 1.53 billion
GREECE
- As of September 12, 2023, Gradual mandatory e-invoicing implementation for public contracts in Greece
- Greek authorities announce B2G electronic invoicing mandate
- There is no fine for non-issuance of information for the special element of self-delivery of goods or self-use of services
INDIA
IRELAND
ISRAEL
ITALY
- Invoices from an Italian VAT number by non-residents in Italy
- Receipt lottery changes from October 2023
- Supreme Court: Transfer of contract is service for VAT and impacts the frequent exporter rule
- VAT rules for “vouchers” do not apply to “discount coupons”
KUWAIT
- Finance ministry eyes excise tax instead of VAT
- Government is looking to introduce excises instead of VAT
- Kuwait Might Implement Excise Tax Instead of VAT
- Kuwait VAT implementation delayed at least 3 years
LITHUANIA
LUXEMBOURG
NETHERLANDS
- Court of Zeeland-West Brabant: No exemption for provision of medical staff
- Debt settlement in current account qualifies as payment for VAT
- Eurythmy therapist with additional qualifications qualifies for VAT exemption for medical services
- Fiscal disadvantage includes incorrect declarations not charged
- Is expropriation of a property a delivery within the meaning of VAT?
- New rules for disposable plastic since 1 July 2023
- No reduced VAT rate for access photo festival
- Profession art. 37d Tax Tax Act not dealt with due to lack of substantive interest of the taxpayer
- Reduced VAT rates under fire: Consumer pays the price
NEW ZEALAND
- New Zealand: GST and income reporting rules for digital sharing economy platforms
- TDS highlights importance of retaining correct GST documentation
NIGERIA
- ECOWAS presents reviewed VAT harmonisation document to Nigeria
- Nigeria’s VAT Increased in 2020 Despite COVID-19 Challenges — ECOWAS Tax Experts
- Nigeria’s VAT performance is lowest in West Africa – FG
PHILIPPINES
- Requirements and guidelines, policies and procedures for VAT claims/refunds
- Senate eyes VAT on Netflix, other digital services in Philippines
POLAND
- Consultation on schemas for digital platform operators (DAC7)
- Mobile application for e-invoicing
- Only the party to the contract can receive a VAT refund for gas
- Reduced VAT on children’s clothing
- Ruling: Exemption from VAT for the supply of land together with the structure (sewage pumping station)
- Ruling: Exemption from VAT when selling a cooperative ownership right to a dwelling
- Ruling: Input VAT in connection with the implementation of the investment
- Ruling: Input VAT on expenses related to the implementation of the operation – revitalization of the historic park
- Ruling: No obligation to charge VAT when selling 1/4 and 1/4 of the unseparated part of the property owned by the debtor by bailiff auction
- Ruling: No possibility to deduct the VAT charged in connection with the implementation of the investment
- Ruling: No right to deduct VAT in connection with the implementation of the project – construction of a football field with a synthetic grass surface
- Ruling: Settlement of VAT in connection with returnable packaging
- Ruling: VAT exemption on delivery after first occupation
- Ruling: VAT on the contribution of real estate by the commune
- Ruling: VAT on the supply of real estate by the municipality
- Ruling: VAT on waste brokerage
- Ruling: WIS SERVICE – gymnastics – rate 8% VAT
- Ruling: WIS Service – mediation in the process of ordering taxis – PKWiU 2015 – 52 – 23% VAT rate
- Ruling: WIS TOWAR – soft drink – CN 2202 – 0% VAT rate
- Senate against mandatory KSeF
- Senate votes for rejection of the law on the mandatory National e-Invoice System from July 2024
- Tax fraud and abuse of tax law are not the same thing
PUERTO RICO/UNITED STATES
RUSSIA
- Retail wants to exempt free transfer of products
- Russia Grants VAT Breaks to Support Domestic Repair of Fishing Vessels
SAINT LUCIA
- Governments Exempts Construction Materials from VAT
- Saint Lucia’s Housing Market to Benefit from Two-Year VAT Amnesty on Select Building Materials
SAUDI ARABIA
SLOVAKIA
SPAIN
- Artificial filing of company for the deduction of the VAT paid. Leasing of housing to individual
- Spain Introduces Changes in the Application of the Use and Enjoyment Rules
- Spain: reduced application of the rule on use and effective exploitation in 2023
- Spanish Tax Agency guidance: : Exempt Activities. Artificial Interposition of a Company for the Deduction of Input VAT. Lease of a Property to an Individual.
TAIWAN
UGANDA
UKRAINE
- Food of children in summer school camps: Exempt from VAT?
- Under what conditions are VAT payers entitled to receive budgetary compensation?
- VAT tax obligations in case of medical insurance of employees at the expense of the company
UNITED ARAB EMIRATES
UNITED KINGDOM
UNITED STATES
- Court of Appeals Affirms Dismissal of Constitutional Challenge to Louisiana’s Sales Tax System
- Does Washington charge sales tax on services?
- Illinois tax assessment of a food manufacturer leads to nearly $4 million worth of credits and refunds for sales and use taxes
- Lawn Care Company Denied Agricultural Sales and Use Tax Exemption in Michigan
- Louisiana City Cannot Charge Franchise Fees on Streaming Services
- Louisiana To Shift Oversight of Local Sales Tax Filing System
- Sales tax holidays and taxability of clothing/back to school (part 2)
- Senate Finance Committee Leaders Seek Input on Taxation of Digital Assets
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 13, 2023
- Death of the VAT Return? e-invoicing, SAF-T & pre-filled returns
- Event: E-Invoicing Exchange Summit Dublin – October 2-4, 2023
- How to convince your suppliers to adopt electronic invoicing
- PE Watch | Latest developments and trends, July 2023
- Why are input VAT claims rejected?
- Why You’re (Probably) Validating Tax ID Numbers Incorrectly… and How to Get Them Right
Recent daily newspapers
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 13, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 12, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 11, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 10, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 8-9, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 7, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 6, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 5, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 4, 2023
Follow us on
