24/7 VAT News on www.vatupdate.com – This was in the news on September 1, 2023

Headlines September 1, 2023

• Stay tuned on upcoming VAT rate changes in Asia Pacific
• “Belgium B2B e-invoicing delay; January 2026 likely”
• This is what happened in the ECJ (VAT) in August 2023
• The Electronic Invoicing Revolution in Germany

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• VATupdate Newsletter Week 34 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 34/2023
  • 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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ASIA PACIFIC

• Stay tuned on upcoming VAT rate changes in Asia Pacific

AUSTRALIA

• Mildura man jailed for 7 years for GST fraud
• Supplies of combination food

AUSTRIA

• VAT registration in Austria: everything you need to know

BELGIUM

• “Belgium B2B e-invoicing delay; January 2026 likely”
• Saving paper: Belgian region of Wallonia severely restricts the creation of cash receipts

BELGIUM/ LUXEMBOURG/ NETHERLANDS

• How to check the customs code and the VAT rate at the Benelux?

DENMARK

• Case: Subcontractors – denial of deduction for purchase VAT and tax deduction – unusual circumstances

EGYPT

• Egypt Tax Authority Publishes Memorandum of Understanding with Banks Concerning Use of E-Invoicing System

EUROPEAN UNION

• This is what happened in the ECJ (VAT) in August 2023

FINLAND

• Updated guidance about invoicing rules

FRANCE

• Companies wishing to create a VAT group from 2024 must opt ​​for this regime by October 31 at the latest

GERMANY

• The Electronic Invoicing Revolution in Germany
• VAT Obligations for Online Marketplaces

GHANA

• Establishment of a revenue compliance team to monitor the effective implementation of the VAT upfront non-registration penalty at importation

HUNGARY

• Guidance: VAT rules for the non-EU and EU single window system and platforms

INDIA

• Commercial Tax department unearths GST bill scam, arrest two
• Foam cup pads attracts GST @18%
• GST Compliance Calendar for the month of September 2023
• Introduction of Electronic Credit Reversal and Re-claimed statement on the GST Common Portal; All You Need To Know
• PNB launches app to provide instant loans to MSMEs using GST invoices

IRELAND

• Ireland returns hospitality & tourism VAT to 13% from 9% Sep 2023
• Restaurants, hotels and cafes will all have to pay 13.5% VAT from today

ITALY

• Italian government has set a deadline of August 31, 2024 to implement EU VAT reform
• Preventive concordat with bankruptcy’s VAT compliance – interruption of the tax period with the submission of the application, even ‘blankly’

KUWAIT

• IMF Report On Tax Reforms for Kuwait

LITHUANIA

• VAT registration in Lithuania: what do you need to know?

MOLDOVA

• VAT Rate of 6% Applies to Hotel, Restaurant Services, State Tax Service Clarifies

NETHERLANDS

• Parliamentary questions about rising veterinary costs and the VAT rate
• Amendment to the Decree on administrative obligations for VAT
• Court of Appeal in The Hague: Association of owners of a brand of motorcycles did not have to charge VAT for contribution from its members
• Court of Appeal of ‘s-Hertogenbosch: No VAT group due to lack of organizational interdependence
• Determining policy for VAT group goes beyond drawing up a budget
• Motorcycle association does not have to pay VAT on contributions

NEW ZEALAND

• New Zealand 3% Digital Services Tax 2025
• PUB00355 Guidance: GST Grouping for Companies

NIGERIA

• Nigeria Customs Service Initiates VAT Implementation on Diesel Imports

OMAN

• Oman e-invoicing October 2024

POLAND

• How to handle fiscalization requirements in self-service machines in Poland (car wash industry)
• In the deposit system, VAT will be a penalty. This is a breach of the directive!
• National e-invoice system-the 10 most common doubts of taxpayers
• No more double invoices for advance payments
• Possibility of issuing corrections in KSeF to original invoices issued outside KSeF
• Ruling: Exclusion from VAT on the sale of an organized part of an enterprise
• Ruling: No right to deduct VAT in connection with the organization of meetings that allow for the integration of the local community from the LDS area
• Ruling: Settlement of VAT in connection with the assignment of a preliminary real estate sale agreement
• Ruling: VAT on advance payment in kind (receipt of real estate)
• Ruling: VAT settlement by the commune in connection with water and sewage management
• Ruling: WIS GOODS – medical set – CN 62 – 23% VAT rate
• Ruling: WIS TOWAR – building – PKOB 11 – 23% VAT rate

ROMANIA

• The journey of E-invoicing in Romania

SERBIA

• The rulebook on approval of the Fiscal System Operator for the new fiscalization system in the Republic of Srpska got published

SOUTH AFRICA

• Tax Agency Issues General Ruling Clarifying VAT Treatment of Cash Transaction Rounding Differences

SPAIN

• Technical guide: Single Administrative Document

SWEDEN

• Parliament Considers Bill to Introduce Reporting, Recordkeeping Requirements for Payment Service Providers

SWITZERLAND

• Short consultation on the public bodies
• Short consultation on the VAT treatment of vouchers

TAIWAN

• Businesses can report VAT when using goods to offset debts, similar to selling the goods

THAILAND

• Establishment of Criteria and Conditions for Exemption from VAT for Donations through the Electronic Donation System under the Revenue Code Concerning…

UKRAINE

• In what cases and in what terms is a person subject to mandatory registration as a VAT payer?
• Is the service of providing communal property for rent by the lessor subject to VAT taxation?

UNITED ARAB EMIRATES

• Value Added Tax (VAT) Guidelines: United Arab Emirates

UNITED KINGDOM

• Definition of insurance

UNITED STATES

• Does Mississippi charge sales tax on services?
• Illinois DOR Rules Company’s Freezing & Cooling Machinery is Exempt
• Mississippi Retailer Lacked Good Faith in Accepting its Customer’s Sales Tax Exemption Claim
• Proposed digital asset reporting regulations released
• Provider of Go-Kart Racing Subject to California Sales Tax as Lessor of Property
• Staffing and Payment Processing Services Provided Through Digital Platform are Not Taxable in Tennessee
• Washington Releases Guidance for Calculating Tax Due on Meals Provided by Senior Living Communities

VIETNAM

• VAT Refunds for Software Developers in Vietnam

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on August 31, 2023
• Indirect Tax Experts need to continuously build their knowledge: Here is the Calendar on Indirect Tax Webinar/Events
• What Is Indirect Tax? Sales Tax, VAT, and GST Explained

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