VACATION
Normally, July and August are the months that many people are out of the office. Enjoying time off, at home or on vacation, with friends and family. Doing things, you would normally not do, or doing nothing at all. Why not? You’ve earned it!
The cycling fans have just watched the final etappe of the Tour de France for men, petrolheads have seen the last Formula 1 race before the summer, and tennis lovers will have to wait another year for strawberries with cream during Wimbledon. There’s plenty more stuff to watch, both live and on TV, such as the Tour de France Femmes and the World cup football for women.
But you can also go out and enjoy the (hopefully) nice weather. Jump on your bike, go to the beach, or just do nothing. Know that the VATupdate Team will continue to provide you with the latest VAT news from around the world. Even though we may be bringing you that news from a festival or next to a swimming pool.
Have a great week!
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 Ireland, the Netherlands and United Kingdom
- Job opportunities in Belgium, Germany and Italy
- The chief data officer in government: A CDO Playbook 2023
- Compliance as a Service (CaaS): what it is and how to leverage it
- Technology … An Indirect Tax Expert best friend – Recent articles (3)
- Global VAT & GST on digital services to consumers
- Indirect Tax Experts need to continuously build their knowledge: Here is the Calendar on Indirect Tax Webinar/Events
- E-invoicing compliance: A world of complex challenges for global organisations
- VAT compliance without switching to SAP S/4HANA
- Fixed Establishment: The Indirect Tax Avatar
- Global VAT rate developments week 28/2023
- Interested in advertizing and/or sponsoring www.vatupdate.com? It starts as of 3EUR/day ….
- E-Invoicing & E-Reporting developments in the news in week 28/2023
- KPMG Developments summary: Taxation of the digitalized economy
- International VAT Rate Round Up: July 2023
- Global VAT Guide: July 2023 VAT Updates
WEBINARS / EVENTS
- Webinar Sovos – How non-resident companies can get ready for France’s E-Invoicing Mandate in July 2024? (July 20)
- Sovos webinar – Accelerate Your Business’s VAT Recovery Compliance (July 27)
- TAXUD – Save the date for the EU Tax Symposium, 24-25 October 2023
- Webinar Pagero – Q&A – E-invoicing and e-reporting updates
- Webinar Zampa Debattista – Harnessing the potential of Digitalisation
- Webinar SNI: e-Invoice Guide for Businesses in the APAC Region – Part 1 (July 26)
AFRICA
- Angola to lower VAT on food from 14 to 7%
- All you need to know about SAF-T in Angola
- Angola Proposes to Reduce VAT on Food
- Tax Stamps become Mandatory in Angola
- Angola Removes Expiry Date for VAT Self-Invoicing Regime
- Government Imposes 21% VAT on Facebook Advertisements for Business and Personal Use
- Meta to collect VAT and levies for Ghana
- Electronic payment of refunds of VAT and other taxes
- Cases when the taxpayer in Ghana needs to inform the tax authorities of E-VAT issues
- President Ruto plots new car tax, VAT if court cripples Finance Act
- High Court reaffirms that interchange fees are exempt
- Kenya has received billions from recently introduced digital service tax
- KRA Nets a Record Sh220bn in June Amid Hard Times
- Nigeria Collected Record $7 Billion of Taxes in First Half
- Experts Urge FG to educate Informal Sector on VAT Compliance
- Excise duty now payable on all services
- Elimination of double VAT on goods Purchased from a Non-resident Supplier
- Uganda Expands VAT Coverage on Foreign Digital Services
- Uganda Approves 5% Digital Services Tax on Non-Resident Providers of Digital Services
AMERICAS
- Exempting VAT on imports of pleasure vessels if registered in the Bahamas
- Homeowners supplying vacation home rentals and associated services liable for VAT
- Tax Guide for Businesses with Customers in Canada
- S. Chamber of Commerce Urges Canada to Reconsider Support for Extension of Standstill…
- VAT Guide for Businesses with Customers in Chile
- VAT digital services B2C non-residents: Educational journals and consumer and news journals included
- Costa Rica’s tourist services back to the general rate of 13% of VAT
- VAT reduction for certain medical equipment
- Details of the New Electronic Invoicing System in Dominican Republic
- Draft Law seeks to establish a special transitory treatment for tax assessments and payment facilities for tax debts
- More time to comply with all the requirements “filling out the CFDI to which the Carta Porte…
- The issuance of invoices with the Carta Porte add-on is progressing
- Relevant Criteria Regarding VAT in Mexico
- Mexico Gazettes List of VAT Registered Nonresident Digital Service Providers
- How to Stay Compliant with E-Invoicing Regulations in Mexico
- New Jersey: SST Taxability Matrix and Certificate of Compliance Updated
- New Mexico: Updated Administrative Guidance Addresses Gross Receipts Taxation of Marketplace Providers
- Mississippi DOR Explains New Law on Taxability of Computer Software Services and Remote Access
- Federation of Tax Administrators Supports State Efforts to Promote Transparency, Certainty, and Clarity of State Tax Policies Involving Taxation of Digital Products
- Managing the sales tax-exempt customer experience
- Guide to Bundled Transactions in US Sales Tax
- Guide to the Taxability of Digital Products in the US
- Infographic: A guide to Sales & Use Tax in California
- Texas Sales And Use Tax Treatment of Software And Computer Programs
- Guide to the Taxability of Computer Software Delivered Electronically in the US
- Florida’s Back-to-School sales tax holiday begins next week
- State and Local Sales Tax Rates, Midyear 2023
- Tax holiday/three-day suspension in August of Virginia’s 5.3 percent sales tax may not happen
- Cannabis Sales Tax Could Generate up to $431.3m if Florida Legalises
- Sales tax holidays may not help as much as you think
- Alabama’s sales tax holiday happening this weekend
- Mississippi’s sales tax holiday is later this month
- Missouri: New Version of Tax Rate Lookup Map Released
- Indiana: Penalties Waived as Taxpayer Reasonably Relied on Professional Advice
- Understanding situs for sales tax
- State and Local Sales Tax Rates, Midyear 2023
- Digital advertising tax (Maryland)
- Maine: Mental Health Services Soon to be Exempt
- Software providers as manufacturing corporations (Massachusetts)
- Fuel tax replacement (Hawaii)
- Nexus and Registration Impacts of Mergers and Acquisitions
ASIA PACIFIC
- Determination on GST, wine tax, luxury car tax for defence-related international obligations
- New eInvoicing Hub for Hunter businesses
- Increase to GST error correction limits proposed: Are they high enough?
- Azerbaijan exempts sale of locally made cars from VAT
- Azerbaijan Exempts Sale of Locally made Cars from VAT
- Rise in VAT to address ‘gaping debt hole’
- Change in VAT: FCCC Monitors Businesses to Ensure they Comply
- Choco in chikki to attract 18% GST
- No GST on fees paid to State government for change of land description
- E-commerce under GST: Dispelling the mist
- GST Compendium July 2023
- Implementation of 28% GST on online gaming
- Supply of Solar Home Lighting System Attracts 12% GST: AAR
- 18% GST Applicable On Battery Charging For Electric Vehicles, Says Karnataka AAR
- Could GST at 28% really kill an entire industry?
- Services provided by university to affiliate colleges and students is exempt from GST
- Industry urges TS govt to cut GST on plastics
- Free replacement of parts under warranty not liable to GST: CBIC
- GST & Anti-Fraud Departments cannot issue notices to lawyers of alleged tax evaders
- further extends the due date for filing GSTR-3B & GSTR-7 in Manipur
- Clarification on various issues relating to GST refunds
- Clarification on the issue pertaining to e-invoice
- Rajeev Chandrasekhar says will request GST Council to reconsider 28% tax on online gaming
- CBIC issues 9 Notifications extending deadlines for GST Forms & Amnesty Schemes
- Analysis of 9 GST Circulars issued by CBIC on 17th July 2023
- Bindal Flays Govt for Vat Hike On Diesel
- GST Refund on Export based on FOB value: A Partial Settlement!
- GST directorate seeks tax on corporate guarantees
- Penalty Puzzle under GST: Section 122 or 73/74?
- PAV writes to Finance Minister to nullify GST on life saving essential medicines
- Two arrested over filing of fake GST returns
- Guideline for implementation of e-invoicing
- Malaysia’s Tax Body Bets on New Revenue Ecosystem Amid GST Pause
- Nepal updates Digital Services Taxes
- Domestic airfare goes up as govt introduces VAT starting
- Taxman launches new fiscal year with VAT on air travel
- Circular No. 02 of 2023-24: Explanation of Important Amendments in Sales Tax Act 1990, ICT (Tax on Services) Ordinance
- Sales Tax in Pakistan: A Definition for Clarity in Consumption Tax
- Understanding Definition of Active Taxpayer Under Sales Tax Act, 1990
- Updated Definition of Company Under Sales Tax Laws
- Tickets prices to go up as govt imposes VAT on air tickets
- Philippines Making Steps Towards Imposing VAT on Non-Resident Digital Service Providers
- Philippines VAT on digital services non-residents proposal
- Tax court affirms denial of Melco Resorts’ VAT refund claim of P81M
- Philippine court rejects US$1.5mln VAT refund bid by Melco
- Tax Court Affirms Denial of Melco Resorts’ VAT Refund Claim of P81M
- BOI issues rules on customs duty, VAT exemption on equipment imports
- Amendments to Security Transaction Tax Act for warrant transactions become effective
- Businesses issuing electronic invoices can use their commercial and business certificates to…
- The General Department of Taxation is strongly directing tax authorities at all levels in the settlement of value-added tax (VAT) refunds, requiring the…
- Vietnam Gazettes Decree Introducing VAT Reduction Policies
EUROPE
- VAT Representation in Europe
- Electronic Invoicing in the Benelux Region: Latest Updates for Belgium, the…
- Digitising tax returns means smoothing trade with Europe?
- Flashback on ECJ cases C-297/89 (Ryborg) – ‘Normal residence’ corresponds to the permanent centre of interests of the person concerned
- ECJ C-399/23 (Osóquim) – New ECJ VAT case – No details known yet
- ECJ C-429/23 (NARE-BG) – New ECJ VAT case – No details known yet
- Comments on C-180/22: EU Fix Likely To Art VAT Margin Scheme Following ECJ Ruling
- ECJ C-331/23 (Dranken Van Eetvelde) – Questions – Joint liability in case of VAT fraud
- ECJ Case: VAT inclusion in taxable amount for intra-community transactions…
- Comments on ECJ C-344/22: Spa taxes are no longer subject to VAT
- Comments on ECJ C-180/22: Taxable amount under margin scheme – acquisition of art from another Member State – taxpayer loss
- Comments on ECJ C-288/22: AG Opinion – Director’s fees – whether subject to VAT – no – taxpayer win
- Comments on ECJ C-344/22: Spa tax on visitors – whether economic activity – no – taxpayer loss
- Summary of C-344/22 (Gemeinde A)– Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
- Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes
- Comments on ECJ C-615/21: Hungarian practice in imposing VAT assessments EU-proof
- Comments on ECJ C-180/22: VAT in the Mensing case is part of the taxable amount
- Comments on ECJ C-288/22: Member of the Executive Board according to AG CJEU not independently…
- Comments on ECJ C-344/22: Free provision of spa facilities no VAT service
- European Commission publishes Annual Report on Taxation 2023
- European Commission releases new rules as part of Circular Economy Action Plan: textiles and batteries waste
- CBAM will be effective in a transitional phase from 1st October 2023 – European Commission opens…
- VAT on Superyacht Charters: Common Questions & Misunderstandings
- Benefits of Principled Tax Policy: EU VAT Reform Results
- European Parliament lawmakers Tuesday said they would back ViDA plans
- Territorial status of EU countries and certain territories
- IBFD Article: VAT Consequences of Rewarding Staff with Vouchers
- July 2023: E-Invoicing & VAT compliance updates
- eInvoicing model’s selection criteria
- Join the eINVOICING USER COMMUNITY (initiated by the European Commission)
- Commission’s eInvoicing Call for Evidence and Survey receive a strong response
- Navigating the VAT Treatment of Security Tokens in the EU
- All you need to know about SAF-T in Austria
- Amendment: Tax liability due to invoicing to non-taxable persons (Sec 11 Para 12 Austrian VAT Act)
- Case: Input VAT deduction for travel costs (Sec 13 Para 3 Austrian VAT Act)
- Amendment: No extinction of the VAT liability (Sec 26 Para 1 Austrian VAT Act)
- Case: Invoice adjustment despite limitation of assessment (Sec 11 Para 12 and Sec 16 Para 1 Austrian VAT Act)
- Austrian Parliament Approves New Reporting Obligations for Payment Service Providers and Various Other Measures
- Tax Amendment Act 2023: How to correct overcharged VAT
- Access to documents and applications via FPS Finance APIs
- Payment methods in Belgian fiscalization: what are the allowed options?
- Introduction of VAT bad-debt relief
- Specific documentary amendments to export requirements for VAT
- Changes in the Regulation for the Implementation of the Value Added Tax Act
- Cyprus introduces 3% VAT rate and adds goods to 0% VAT list – Law published
- 5% VAT on the Purchase or Construction of a new residence – New Legislation enactment
- New Tax Administration Portal-Tax For All (TFA)
- Temporary application of Zero VAT rate (0%) to selected food and socially significant products
- Cyprus introduces 3% VAT rate and adds goods to 0% VAT list
- Tax Facts & Figures 2023 – Value Added Tax The Tax System In Cyprus
- Zero VAT Impacts Prices of Consumer Goods in Past Month
- Government consolidation package of Indirect taxes
- Guidelines concerning tax obligations for taxable persons providing accommodation services via internet platforms (e.g. Airbnb, booking)
- Case: assessment period for output VAT and input VAT can be different
- Lower Chamber Approves in First Reading Bill to Increase CIT Rate to 21%, Convert Multiple Reduced VAT Rates into Single Reduced VAT Rate of 12%
- Czech Consolidating Reduced VAT Rates 2024; New 12% Rate
- VAT Guide for Businesses with Customers in Czechia
- New regulations implemented on the imposition of interest by Tax Authorities for late VAT payments
- Guidance on VAT and payroll tax for non-fungible token (NFT) transactions
- Standard VAT rate increases from 20% to 22%
- Standard VAT rate will increase from 20% to 22% from 1 January 2024
- Reform of the VAT mechanism on margin of works of art
- Tax Authorities Update VAT Return Form and Instructions for Contribution on Inframarginal Rent of Electricity Producers
- VAT Guide for Businesses with Customers in France
- Electronic invoicing (E-Invoicing) and transaction transmission (e-reporting)
- Works of art and VAT on margin: questioning of the reduced VAT rate of 5.5% for art galleries
- Reminder on the upcoming end of receipt printing in France
- Partner Dematerialization Platform (PDP), a key player in electronic invoicing
- e-Invoicing mandates and updates: France
- Mandatory domestic B2B e-invoicing proposed under the Growth Opportunities draft act
- Proposal: Increase threshold to qualify for the submission of annual rather than quarterly VAT returns
- Case: Reduced VAT rates to edible goods used as promotional items (advertising food)
- Law changes for the VAT exemption for services closely related to social welfare and social security
- VAT treatment of “market fees” charged by an agricultural producer cooperative (Erzeugergenossenschaft)
- Bavaria’s CSU propose abolishing VAT on food in Germany
- VAT Guide for Businesses with Customers in Germany
- Amendment proposal to VAT law to introduce mandatory electronic invoicing
- VAT treatment of expert opinions commissioned by the Medical Service of the Health Insurance (following C-657/19)
- Case: VAT exemption for subcontractor services in the field of outpatient integration assistance
- Case: VAT exemption for integration services
- Case: VAT exemption for services of integration assistance and within the framework of the “Personal service for disabled people” by a carer – Services and supplies of goods closely related to social…
- Case: VAT-free care services
- Case: VAT exemption for self-employed educational advisor
- Case: Personal requirements for tax exemption according to Art. 132 Para. 1 Letters g and i of the VAT Directive
- Mandatory electronic invoices for domestic B2B transactions – discussion proposal
- Germany B2B real-time e-invoicing delay to Jan 2026
- German Federal Fiscal Court: Declaration made in a later VAT period – remission of interest
- VAT Guide for Businesses with Customers in Greece
- VAT application timeline for commercial leases
- Obligation to notify the tax office for volume discounts (rebates) is abolished
- Conditions for third-party immovable property to qualify as investment goods have been amended
- VAT Guide for Businesses with Customers in Hungary
- Reduced rate only applicable if service providers allow only electronic payments
- Q3 2023 (planned): e-receipt system
- Minister for Housing rules out VAT reduction for building of new homes
- Restaurants and hairdressers calling for 9% VAT rate to stay
- Further warnings sounded in North West over VAT increase
- VAT reduction on construction services considered
- Revenue eBrief No. 167/23: Value Added Tax (VAT) Repayment Offset
- VAT Reduction on Construction Services Considered
- Legitimate the request for reimbursement of the VAT credit submitted by the liquidator
- Court of Cassation: VAT taxable base must include all consideration received
- Court of Cassation: Services by veterinarian to public bodies are not exempt
- If transport is accessory, it should be included in the INTRASTAT value of the goods
- Obligation to pay VAT remains regardless of actual collection
- Italian Court of Cassation reaffirmed: Indirect customs representatives are not liable for import VAT
- Announcement of the reporting deadlines and requirements for digital platform operators under DAC7
- Latvia to maintain reduced VAT for fresh fruits, berries and vegetables next year
- Lithuania Considering Permanent Food Services VAT Break
- Lithuania Proposes Permanent 9% VAT Rate on Catering Services, Takeaway Food
- Hammam and rassoul treatments subject to standard VAT rate
- Refusal of VAT zero rate due to involvement in VAT fraud fails
- Court of The Hague: 0% for intracommunity supplies – not clear that there is fraud by supplier (2)
- Court of North Holland: Review of essays is not VAT exempt
- Case: Purchase/construction agreement
- Court of The Hague: 0% for intracommunity supplies – not clear that there is fraud by supplier
- No medical VAT exemption due to lack of required professional qualifications
- Court of ‘s-Hertogenbosch confirms that a VAT group is not possible with 50% shareholding
- CV does not exist and incorrectly requests VAT refund
- No VAT deduction based on actual use
- 50% shareholding is not enough for a VAT group
- From January 2023, the Intrastat threshold will be abolished
- No VAT refund from irrecoverable debtors due to failure to submit a separate refund request
- Dutch Court decision on VAT treatment of Park Sleep Fly arrangements
- Gold Coins for Computer Role Play are not VAT-exempt means of payment
- Failing to submit a lost case document is an 8:42 violation after all
- Slim VAT 3 and cash registers: printing non-fiscal documents in Poland
- Ruling: No right to deduct VAT charged in connection with the implementation of the project –…
- SAFT One-Pager
- Mandatory KSeF with a slight slip on the last straight in the Parliament
- Payments for invoices issued in a foreign currency in Poland
- Bottles and bottles with a deposit and without VAT
- Branch services to head office are provided between separate taxable persons
- No VAT liability arising on receipt of reservation fee
- Supreme Administrative Court: Taxable person who purchases goods/services exclusively for the use of his staff acts as a private person
- Mandatory e-invoicing legislation rejected
- Alcohol at a company Christmas party with VAT deduction
- Ruling: WIS GOODS – snails – CN 0307 – 23% VAT rate
- Construction of a company kindergarten does not entitle to a full deduction of VAT
- Ruling: Loan agreement and VAT
- Ruling: WIS TOWAR – vegetable cottage cheese – CN 2106 – 0% VAT rate
- Ruling: WIS TOWAR – flavored herbal tea – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – pasta with sauce and cheese, ready meal – CN 19 – 0% VAT rate
- Ruling: WIS TOWAR – soft drink – CN 2202 – CN 2202 – 0% VAT rate
- Registration of foreign entities for VAT purposes in Poland
- Ruling: Calculation of VAT on the sale of plots
- Ruling: WIS GOODS – Balls – CN 20 – 0% VAT rate
- Ruling: WIS service – a service for which a card issuance fee is charged – 23% VAT rate
- Ruling: WIS GOODS – dietary supplement – CN 2202 – 23% VAT rate
- Ruling: Determination of the right to deduct VAT from expenses related to the implementation of the project
- Possible reduction in the VAT rate in Poland for children’s clothing and footwear
- It’s time to start testing the e-Invoice system
- Branch services to head office are provided between separate taxable persons
- Poland B2B KSeF e-invoices July 2024 – update
- Faster VAT Registration for Companies Established by CEIDG
- Poland: SLIM VAT Package
- Updated schema FA(2) published and more information about KSeF released
- Poland B2B KSeF e-invoices July 2024
- Ruling: WIS Towar – wrist blood pressure monitor (medical device) – 8% VAT rate
- How to account for VAT and CIT correcting invoice for import of services
- ANAF controls on fixed and permanent establishments
- How does a VAT group work in Romania?
- VAT Guide for Businesses with Customers in Romania
- Romania Introduces Reduced VAT Rate for Delivery of Sawdust, Wood Waste and Similar Products; Amends Application of 5% VAT Rate for Certain Heating and Energy Products
- Romania: Granted approval for mandatory e-invoicing in VAT system
- Tax Authority updates the Technical Guidelines for e-fiscalization with Version 1.15
- Are subsequent printouts just copies or another original of the receipt in Serbian fiscalization?
- Are Subsequent Printouts just Copies or Another Original of the Receipt in Serbian Fiscalization?
- Top seven changes brought by draft amendment to the Slovak VAT Act
- “Sale and leaseback” will be treated as a provision of financial service from the lessor to the lessee
- VAT treatment of compensation/cancellation payments
- Postponement of E-Invoicing Implementation in Slovakia
- VAT rate for accommodation services increases from 9% to 13%
- VAT rate for press publications increases from 5% to 9%
- Revised rules for appointing tax representatives impacting UK entrepreneurs
- Slovenia Amends Tax Procedures Act for Implementation of DAC7
- Taxable person has to hand over the issued invoice to its customer (and not only on his request)
- Unveiling Spain’s New Fiscalization System: Invoices for Foreign Citizens
- Edicom Webinar – Spain: Do you want to know what the technical regulation entails? (Sept 19)
- Ley 13/2023 de 24 de Mayo has introduced several changes in Spain’s tax laws
- Reduced rate for home repairs only if customer is homeowner
- Direct debit of tax debts in Spain
- B2B Invoicing Becoming Mandatory in Spain (Complete Guide)
- e-Invoicing mandates and updates: Sweden
- 50% VAT deduction of racing passenger cars and motorcycles, same as other passenger cars
- Change of VAT rate applicable to menstrual products from 2025
- VAT rate changes in 2024 (increase VAT rates) and 2025 (menstrual products)
- Proposal on digital platforms that provide goods or services
- Increase of Swiss VAT rates as of 2024
- Türkiye Abolishes VAT Exemption for Disposal of Immovables
- Türkiye Expands Authority of President to Determine Rates for Special Consumption Tax
- Türkiye Significantly Increases Special Consumption Tax on Petroleum Products
- 200% increase in consumption tax on fuel
- Are sales and free supply of gift certificates to other persons, which involve their exchange for…
- Are tax liabilities accrued on accounts receivable for goods paid for but not received at the time of cancellation of a person’s registration as a VAT payer?
- Accrual of tax liabilities from VAT when carrying out operations to write off goods, including damaged ones?
- How is the VAT taxation determined when trading in used goods?
- Budget VAT refund: is there a limitation period for applying?
- Who can cancel registration by VAT payer: Reminder from DPS
- How to trade fuel after changing VAT rates with 7% by 20%?
- Are the customer accrued by VAT tax liabilities in the transfer of raw materials, fuel, fuel to…
- Guarantee repair of goods by the seller: what about VAT?
- Is the registration of a VAT payer reorganized by merger, division and transformation subject to cancellation?
- Re-registration as a VAT payer: what incomes are taken into account?
- Import and sale in the territory of Ukraine of medicines and medical products – what about VAT?
- Guidance: How to invoice when supplying services to a non-resident?
- Alcohol Duty Reform – New rules as of 01 August 2023
- FTT: Massala Exotic Ltd – hardship application by the first appellant
- Open consultation – Plastic Packaging Tax – Chemical Recycling and Adoption of a Mass Balance Approach Consultation
- Beneficial VAT change for Own Use Goods to Northern Ireland
- HMRC & the future of Customs Declarations – Call for Evidence
- Postponed Import VAT Accounting (PIVA)
- Want To Save VAT On Building Works?
- Sonder Europe Ltd – FTT – whether taxable supplies of short-term holiday accommodation was…
- HMRC Guidance: How VAT affects charities (VAT Notice 701/1)
- Is VAT payable on ‘vanity’ cosmetic treatments? The courts say… YES
- HMRC Guidance: Barristers and advocates (VAT Notice 700/44)
- Policy paper Withdrawal Agreement Joint Committee annual report 2022
- FTT: Kenwright – application for permission to make a late appeal)
- FTT: Spirit Motor Company Ltd – surcharge liability notices
- HMRC Corporate report: HMRC annual report and accounts: 2022 to 2023
MIDDLE EAST
- KPMG Fakhro GCC Tax News – 20 July 2023
- PwC GCC Indirect Tax News Roundup – Quarter Two 2023
- GCC Indirect Tax Digest – 16 July 2023
- Electric vehicles, EV parts, and zero-emission vehicles (hydrogen vehicles) will be exempt from VAT
- All About e-Invoicing in Oman
- How to claim VAT Refund via WeChat for Chinese Tourists in UAE
- Key Insights on FTA’s VAT Administrative Exceptions Guide
- VAT Alert: FTA Starts Accepting Refund Requests for Operating Mosques in UAE
- How corporate tax differs from VAT in the UAE
