24/7 VAT News on www.vatupdate.com – This was in the news on August 19 & 20, 2023

Headlines August 19 & 20, 2023

• IBFD International VAT Monitor – Recent articles
• EU VAT Directive 2006/112/EC explained: Art. 194 – Domestic Reverse Charge for Non-Established entities
• EU VAT rules by topic – Databases offered by the European Commission
• ZATCA sets Criteria for 8th Wave in Integration Phase of E-Invoicing

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• VATupdate Newsletter Week 32 2023
• E-Invoicing
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of E-Invoicing & E-Reporting mandates in the European Union
  • E-Invoicing & E-Reporting developments in the news in week 32/2023
  • 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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AUSTRALIA/ CANADA/ DENMARK/ DOMINICAN REPUBLIC/ GERMANY/ PHILIPPINES/ POLAND/ SWITZERLAND

• KPMG Week in Tax: 14 – 18 August 2023

BRAZIL

• Value Added Tax (VAT) Guidelines: Brazil

DOMINICAN REPUBLIC

• Dominican Republic establishes special transitional treatment for audit, management and recovery of tax debt

EGYPT

• Egypt VAT on digital services foreign providers – new guidelines

EUROPEAN UNION

• EU VAT Directive 2006/112/EC explained: Art. 194 – Domestic Reverse Charge for Non-Established entities
• EU VAT rules by topic – Databases offered by the European Commission
• Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism
• Summary of The European Union’s common system of value added tax (VAT)

GHANA

• GRA closes down Shops, arrests Managers for Non-Compliance with VAT Payments
• GRA closes Four Shops, urges Customers to be Voluntary Tax Compliers
• How long do Taxpayers in Ghana have to keep Records, and What are the Penalties for Non-Compliance?

GREECE

• Greece Maintaining Interest Rates for Late and Undue Tax Payments
• Greece VAT changes 2023 – Temporary VAT rate reductions extended
• VAT exemption for travelers not established in the E.U. – Addition of foodstuffs and alcoholic beverages

INDIA

• 18% GST collection in state in 4 months; highest in India
• GSTN looking for consultancy firm to prepare roadmap for transitioning IT systems to GST 2.0
• Online poker platform Spartan Poker lays off 125 people after 28% GST blow
• WTC Mumbai submits memorandum for GST issue redressal

ITALY

• Anti fraud: 1,221 VAT numbers terminated
• Decree: VAT treatment of sports services rendered by non. profit entities
• Purchase through a nautical leasing contract

KENYA

• Kenya’s Revenue Collection Leaps 19% to $1.1bln in July

LUXEMBOURG

• Luxembourg enacts new reporting regime to combat VAT fraud

MALTA

• Course Zampa Debattista – Navigating the Articles of the Malta VAT Act

MOLDOVA

• Moldova cuts VAT on Hotels and Restaurants to 8%

NAMIBIA

• Call for VAT reduction as food prices continue to climb

NEPAL

• Govt changes VAT return submission frequency

NETHERLANDS

• Supreme Court (Hoge Raad): Mass objection; private use of car

NIGERIA

• No Customs Duty and VAT on CNG Conversion Kits Imports

POLAND

• Ruling: Commune as a VAT payer in connection with the non-monetary contribution of developed and undeveloped plots to the company
• Ruling: Conditions for VAT exemption of massage services
• Ruling: Determining the right to full deduction of VAT and no obligation to use the pre-factor
• Ruling: No VAT taxation on the transfer (assignment) of a monetary claim

ROMANIA

• Value Added Tax (VAT) Guidelines: Romania

SAUDI ARABIA

• FAQs on e-Invoicing in Saudi Arabi
• Guide to ZATCA Phase 2 e-invoicing in Saudi Arabia
• The 2 phases and 8 waves of implementation of E-Invoicing in Saudi Arabia
• ZATCA sets Criteria for 8th Wave in Integration Phase of E-Invoicing

SERBIA

• A Guide to VAT Refunds from Serbia

THAILAND

• A Guide to VAT in Thailand

TURKEY

• Application of VAT Rates in Financial Leasing Transactions
• VAT Exemption Application Regarding the Construction of Housing Donated to Disaster Victims

UKRAINE

• Is the provision of communal property for rent by the lessor subject to VAT?

UNITED ARAB EMIRATES

• VATP002 UAE: Pioneering Value-Added Tax Implementation for Sustainable Growth

UNITED KINGDOM

• Making Tax Digital – An Essential Guide for 2023
• VAT on payments made on behalf of customers: Disbursements

UNITED STATES

• Government publishes compliance note on voluntary self-disclosures of sanctions and export controls violations

UZBEKISTAN

• Uzbekistan to allow Cotton Producers to Pay VAT in Installments

VIETNAM

• Rates of Direct VAT applied to various Business Lines in Vietnam
• VAT-exempt status more of hindrance than help

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on August 18, 2023
• How to create a shortcut (bookmark/icon) for www.vatupdate.com on your IPhone?
• IBFD International VAT Monitor – Recent articles
• Webinar Zampa Debattista – Recorded version – Harnessing the potential of Digitalisation
• What is the Difference between Sales Tax and VAT?

ZIMBABWE

• Zimbabwe: Tax changes effective August 2023 (local currency)

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