24/7 VAT News on www.vatupdate.com – This was in the news on August 12 & 13, 2023

Headlines August 12 & 13, 2023

• Two steps forward, one step back: Council of the EU approves on B2B e-invoicing mandate in Romania and Germany, while France postpones implementation
• Germany – Court Decision Clarifies Input Tax Deduction for Company Event Expenses
• Poland – 0% rate in exports – a change in the approach of the authorities
• Live VAT / GST Digital Reporting & E-Invoicing Global Tracker

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• VATupdate Newsletter Week 31 2023
• E-Invoicing
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of E-Invoicing & E-Reporting mandates in the European Union
  • Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• ECJ
  • 947 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in July 2023
• July 2023 – VAT rate changes/updates/news in 45 countries

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ARUBA

• Authorities organize informative sessions regarding Border BBO on August 17 and 18

CHILE

• Chile VAT on Digital Currencies

EGYPT

• Egypt Amends Private Free Zone Regime, Making it Easier to Approve Specific Projects

ESTONIA

• Media VAT Hike in Estonia comes as Russia Spending ‘Billions’ on Media

EUROPEAN UNION

• Carbon Border Adjustment Mechanism (CBAM)
• CFE Opinion Statement on ECJ Cases Airbnb on accessory tax obligations imposed on digital service providers
• CO2 tax on heating and transport, softened by new social climate fund
• EU VAT on Yachts Explained – Interview
• Two steps forward, one step back: Council of the EU approves on B2B e-invoicing mandate in Romania and Germany, while France postpones implementation

FRANCE

• B2B E-Invoicing Mandate Postponed
• E-invoicing in France: Fonoa Applies for PDP

GERMANY

• Court Decision Clarifies Input Tax Deduction for Company Event Expenses

INDIA

• Deloitte Survey 2023: Biz Want New GST Reforms & Relief
• Govt mulls options to impose carbon tax on some imports
• GST Portal Crashed for Few Hours amidst Last Date of filing of GSTR-1
• GST: Avoid These Mistakes while Filing your GST Returns
• ITAT Weekly Round-Up
• Marine Vessel parts attracts GST@ 5%
• Recent judicial pronouncements in the field of indirect taxation – July 2023
• Supreme Court and High Courts Weekly Round-up

LUXEMBOURG

• Declaration known as the “Notification of the Service”

MALAYSIA

• Sales tax on low value goods (LVG) guide
• Updated indirect tax forms

MYANMAR

• Customs rules and recordal of trade mark rights

NETHERLANDS

• Burden of proof VAT fraud bottleneck for tax authorities
• Increase in interest on taxes other than corporate income and withholding tax
• Single Use Plastics – Dutch VAT impact of regulations

NEW ZEALAND

• NZ Labour Party promises to take GST off fruit and vegetables if re-elected

NIGERIA

• Tax Education – All You Need to Know About Filing Due Dates

PAKISTAN

• Mastermind Behind Fake Invoice Scam Apprehended by Karachi’s IR Intelligence

PARAGUAY

• Tax Agency Releases Binding Consultation Clarifying VAT Withholding Rules for Public Withholding Agents

PHILIPPINES

• DOF, DTI OK amendment to CREATE’s IRR amid VAT zero-rating issues
• PRA pushes VAT on Digital Selling, Tax Refund for Non-Resident Tourists
• VAT under Review Due to ‘Very Low’ Yield, Diokno tells House

POLAND

• 0% rate in exports – a change in the approach of the authorities
• Branches of companies will only have access to their own e-invoices
• Judgment Supreme Administrative Court (NSA) – Sale of commercial real estate
• Law introducing mandatory e-invoicing via KSeF is enacted
• National e-Invoice System: time for changes in IT systems and business processes
• Poland the National E-Invoice System Regulation Approved by President
• Reclassification of Sales of Commercial Real Estate as ZCP
• Ruling – Commune is VAT payer for the implementation of the task of installing rainwater tanks (rainwater)?
• Ruling – No right to deduct input VAT on expenses related to the implementation of the project – asbestos removal
• Ruling – Taxation with VAT on the sale of a plot/plots
• Ruling – VAT exemption for sale of developed real estate
• Ruling – WIS TOWAR – green maize mass – CN 14 – 23% VAT rate
• Ruling about intermediation (comprehensive service) – PKWiU 2015 – 52 – 23% VAT rate
• Ruling about preparation in the form of powder stimulating plant growth – 8% VAT rate
• Ruling: No right to deduct VAT for Local Action Group supporting development rural areas
• Ruling: VAT by way of public auction of the right of separate ownership of the premises
• Ruling: VAT on the purchase of a combine harvester
• The act introducing mandatory e-invoicing signed by the President
• Updated API published for schemas FA(1) and FA(2)
• VAT Guide for Businesses with Customers in Poland
• Webinars – Recorded versions and/or slide decks on E-Invoicing mandate in Poland

ROMANIA

• Return D300 has been updated
• VAT on Books will not Increase, Romanian Minister says

SAINT LUCIA

• Hippolyte sends Stern Message to Businesses Exploiting VAT Exemption

SOUTH AFRICA

• Changes to the VAT registration process
• Commercial accommodation arranged via Apps and platforms
• Domestic Reverse Charge Regulations
• Draft Interpretation Note – The value-added tax treatment of debt collection
• Notice R.3780: VAT exemption for importation of certain arms, ammunition, parts and accessories thereof imported for testing and experimenting
• Publication of VAT rulings
• Registration of foreign entities

TANZANIA

• Finance Act 2023 – Government Exempts Various Items from VAT
• Govt Scraps VAT on Housing

THAILAND

• VAT Rates in Thailand

TRINIDAD AND TOBAGO

• Disclose those VAT Defaulters

TURKEY

• Türkiye Seeks Public Input on Certain Value Added Tax Issues

UKRAINE

• The buyer returns the goods and receives money for them: what about VAT?
• The list of which imported goods for production activities will be exempted from VAT: draft resolution of the Cabinet of Ministers of Ukraine

UNITED ARAB EMIRATES

• Anticipating Unknown: Could Luxury Goods see an Excise Tax in the UAE’s Future?
• Business Visitors Refund Scheme

UNITED KINGDOM

• Analysis of the operation of Investment Zones
• Digital platform reporting regulations made

UNITED STATES

• Colorado DOR to Hold Work Group Meeting on Law Imposing Added Penalties on Some Refund Claims
• Five States Without Sales Tax And Everything You Need To Know
• Illinois: New Law Excludes Internet Streaming and Direct-to-Home Satellite Services from Certain Local Franchise Fees
• Managing Exemption Certificates – the importance of validation
• Michigan: New Bulletin Addresses Taxation of Computer Software and Digital Goods
• Ohio Supreme Court Holds that Some Fracking Equipment Qualifies for Oil and Gas Production Exemption
• Oil and gas sales and use tax exemption (Ohio)
• Sales factor formula on sale of business (Michigan)
• Sales Tax And Due Diligence In An M&A Deal
• Texas Sales And Use Tax Rules For Construction-Related Services
• Time constraints surrounding sales and use tax

VIETNAM

• Domestic Products are Taxed Higher than Imports
• VAT rate change guidance for hotel accommodation services

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on August 11, 2023
• A brief summary of the World Bank’s Carbon Pricing Report 2023
• Guess Who’s coming to dinner: The Digital Dialogue is arriving to CIAT
• Live VAT / GST Digital Reporting & E-Invoicing Global Tracker
• Tax Master Data Management: Challenges and Solutions
• Vertex Exchange 2023 – Orlando (October 22-25, 2023)

ZIMBABWE

• Finance Minister Mthuli Ncube Declares ZW$608 Billion Budget Surplus

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