24/7 VAT News on www.vatupdate.com – This was in the news on August 2, 2023

Headlines August 2, 2023

• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in July 2023
• Belgium – Political agreement on proposed e-invoicing and e-reporting tax reform failed
• Poland – KSeF API for test environment adapted to FA(1) and FA(2) structures
• Germany – Draft law on E-Invoicing published

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• VATupdate Newsletter Week 30 2023
• Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• 947 ECJ VAT Cases are now available on www.vatupdate.com
• This is what happened in the ECJ (VAT) in July 2023
• Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
• Timeline of E-Invoicing & E-Reporting mandates in the European Union
• Worldwide VAT rate changes in the news May/June 2023

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AUSTRIA

• Federal Finance Court decision on VAT liability for intra-community transactions

BELGIUM

• Political agreement on proposed e-invoicing and e-reporting tax reform failed

BELGIUM/EUROPEAN UNION/FRANCE/GERMANY/POLAND/ROMANIA/SPAIN

• E-invoicing in Germany and the EU – an Update

BOTSWANA

• Botswana e-invoicing tender

CAMBODIA

• Cambodia to Implement Tobacco VAT

CHINA

• VAT cut for small taxpayers

CYPRUS

• Introduction of a super-reduced VAT rate of 3%

CZECH REPUBLIC/EUROPEAN UNION

• Czechia to push for lower VAT on recycled products

DENMARK

• Case: Construction for another’s account – time of agreement – time of construction

EUROPEAN UNION

• Everything you need to know about DAC7 [FAQs]
• The possibility of sending opinions on the draft reform of the customs law is still available

EUROPEAN UNION/NEW ZEALAND

• Free trade agreement between the EU and New Zealand was signed

FINLAND

• Finnish Tax Administration DAC7 guidance updated

FRANCE

• French e-invoicing and e-reporting implementation delayed
• The Roll-Out Of Electronic Invoicing Scheduled For July 2024 Has Been Postponed To A Later Date

GERMANY

• Draft law on E-Invoicing published
• Input VAT deduction for company events

GHANA

• COLIBRI project reaches new milestones in Ghana

INDIA

• GST on second-hand goods
• India Clarifies Responsibility to Collect, Remit GST Where Multiple Parties are Involved in a Particular E-Commerce Sale
• Recommendations of the 50th Meeting of India’s GST Council Include a 28% GST Rate on Online Gaming, Casinos, and Horse Racing
• Refund application cannot be rejected without giving proper reason

ITALY

• Refund of input VAT for improvements on properties owned by third parties
• The European Commission approved the proposal to make the whole of Southern Italy a Special Economic Zone

JOB OPPORTUNITIES

• Job opportunities in India, South Africa and United Kingdom

KENYA

• Government Doubles VAT on Liquefied Petroleum Products from 8% to 16%

LATIN AMERICA

• IBFD – IFA LATAM Webinars, News on International Taxation and Its Impact in Latin America

MALAYSIA

• Jomo: Malaysia may need to consider a “modified VAT”

POLAND

• KSeF API for test environment adapted to FA(1) and FA(2) structures
• Poland: SLIM VAT Package
• Ruling: Exemption from VAT of training services in the field of psychotherapy
• Ruling: Exemption from VAT on the sale of real estate
• Ruling: WIS GOODS – food product – CN 19 – 0% VAT rate
• Ruling: WIS GOODS – honey with additives – CN 2106 – 8% VAT rate
• Ruling: WIS SERVICE – intermediation (comprehensive service) – PKWiU 2015 – 52 – 23% VAT rate
• Ruling: WIS SERVICE – use of the device – 8% VAT rate
• Ruling: WIS TOWAR – non-alcoholic beverage based on non-alcoholic beer – CN 2202 – 0% VAT rate
• Ruling: WIS TOWAR – soft drink – CN 2202 – 0% VAT rate

ROMANIA

• Draft draft fiscal measures: VAT rate increases

RUSSIA

• New rules for advertising goods
• New VAT return code for sale of drugs imported into the territory of the Russian Federation and not registered in Russia

SERBIA

• Update for receipt cancellation procedure in case of a specific error in data entry in Serbian fiscalization

SLOVAKIA

• Lower threshold for issuing simplified invoices

SOUTH AFRICA

• South Africa’s 2023 draft Tax proposals

SPAIN

• Note from the Tax Agency on the transfer of vehicles to employees and VAT treatment

UKRAINE

• What VAT benefits apply to charitable businesses?

UNITED ARAB EMIRATES

• MoF announced E-billing system to be introduced in the UAE

UNITED KINGDOM

• B2B and B2C – The distinction and importance
• Could new Brexit border controls spell the death of UK delis?

VIETNAM

• Banking organisations seek VAT reduction addition
• VAT Guide for Businesses with Customers in Vietnam

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on August 1, 2023
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in July 2023
• ZD Academy: VAT Transactions in the Yachting Industry: a Practical Approach (August 30, 2023)

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