CATS
Cats played a big role in ancient Egypt, where they were prized for keeping homes clear of rats and venomous snakes. Families would name their cats and give them jewelled collars, but they were allowed to roam wherever they pleased.
Paws for thought: VAT on animal food HERE
Even the modern word “cat” goes back to Egypt! The African word “quattah” inspired most European counterparts like the Spanish word “gato” and the French word “chat.” This happened because Egyptians strictly banned the export of their cats, though some Greeks smuggled some out to sell to other countries.
There is a town in Alaska called Talkeetna where a cat named Stubbs served as the honorary mayor for 20 years. I believe that if more towns would do this, the world might be a much better place. With probably more scratch-poles in it, but that would be manageable.
With people working from home becoming more and more nowadays, chances are that you see their cat(s) as well. They always seem to pop-up during Teams meetings, finding that an online meeting is the perfect time to sit on the keyboard or show the participants their behind.
Perhaps that is because they want to let everyone know that the person you’re talking with is ‘their’ person. And you can only borrow them for a little while, after which the human must do its most important job: worshipping the cat!
And of course, feeding them Which brings us to some interesting VAT facts. Animal foodstuff may be subject to a reduced VAT rate in many countries. But sometimes it is not clear when something is animal foodstuff. For example, a distinction can be made between food for animals and pet food, and between pet food and food for working animals. Each with their own conditions and VAT rate.
These discussions are also taking place regarding food for human consumption. In the Netherlands we had the pros and cons for a VAT zero-rate on ‘fresh fruit and vegetables,’ but a study showed that it was too difficult to determine which products would meet the definition of ‘fresh and un-processed.’
Meanwhile, we recommend you follow your cat’s advice: stretch! Like a cat scratching a pole, you must stretch and walk around a bit and not remain sitting behind your desk all the time. Unless you are reading the stuff on our website. Because that’s always time well spent!
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
- These are the E-Invoicing legislative changes in September …
- Upcoming Global E-Invoicing Mandates: How US & Canadian Companies Should Prepare
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in August 2023
- An E-invoicing Refresher Course
- Guide: E-invoicing mandates and live reporting requirements are increasing
- E-Invoicing Glossary
- Indirect Tax Experts need to continuously build their knowledge: Here is the Calendar on Indirect Tax…
- What Is Indirect Tax? Sales Tax, VAT, and GST Explained
- What is a B2B eCommerce Marketplace?
- What is a VAT number and how can I get one?
- More than 65,000 newsitems on www.vatupdate.com – HOW TO SEARCH?
- Generative AI vs. AI
- E-Invoicing & E-Reporting developments in the news in week 34/2023
- Europe, And the World, Should Use Green Subsidies Cooperatively
- Technology … An Indirect Tax Expert best friend – Recent articles (4)
WEBINARS / EVENTS
- Webinar Edicom/PwC – Get ready for electronic invoicing in Europe: compliance with current standards and streamlining your processes (Sept 12)
- Webinar Sovos: VAT Reporting and SAF-T: Updates on recent changes (Sept 21)
- Sovos webinar – VAT Essentials for Cross-border Traders: B2C and B2B Insights (Sept 5)
- Pagero Webinar – Navigating Global e-Invoicing Mandates for Multinationals: Why Organizations Need to Build a Global Compliance Strategy…
- Zampa Debattista – VAT & Gaming (October 12)
- E-Invoicing Exchange Summit Europe: ViDA and the Major Industry Trends, Challenges and Opportunities
AFRICA
- Egypt Tax Authority Publishes Memorandum of Understanding with Banks Concerning Use of E-Invoicing System
- Finance ministry announces new e-invoice requirement for imports and exports
- Guidelines for digital services and other remote services
- Establishment of a revenue compliance team to monitor the effective implementation of the VAT upfront non-registration penalty at importation
- Mid-year review includes update on tax measures in 2023 budget
- Nigeria Customs Service Initiates VAT Implementation on Diesel Imports
- FIRS announces effective date of direct and indirect tax changes in Finance Act 2023
- Delays in receiving tax refunds: Where to turn to and when to do so
- Tax Agency Issues General Ruling Clarifying VAT Treatment of Cash Transaction Rounding Differences
- Uganda Approves Implementation of 5% Digital Services Tax on Non-Resident Providers of Digital Services
- El Salvador Adds New Activities Eligible to Benefit from Free Trade Zone Regime
- El Salvador Broadens Eligibility and Scope of Activities to Benefit from International Service Law
- Uganda Enacts Income Tax and VAT Amendments in Relation to Islamic Financial and Takaful Businesses
AMERICAS
- Deadline to implement online invoicing modalities postponed for fourth, fifth, and sixth groups of taxpayers
- Bolivia e-invoicing SFE delays
- Missouri DOR Proposes Changes to Rules Addressing Manufacturing and Resale Exemptions
- Ohio: Resale Exemption Does Not Apply to Property Substantially Enhanced After Original Purchase
- Value of Property Received in Like Kind Exchange Must be Separately Stated on Invoice to Qualify for…
- Mississippi Retailer Lacked Good Faith in Accepting its Customer’s Sales Tax Exemption Claim
- 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
- Does Mississippi charge sales tax on services?
- Washington Releases Guidance for Calculating Tax Due on Meals Provided by Senior Living Communities
- Illinois DOR Rules Company’s Freezing & Cooling Machinery is Exempt
- Proposed digital asset reporting regulations released
- Know your nexus
- Navigating the Complexities of Sales Tax in the Ever-Changing Landscape of Online Selling (part 1)
- Complimentary hotels rooms possibly subject to sales and use tax (Louisiana)
- How Should Alternative Tobacco Products Be Taxed?
ASIA PACIFIC
- Stay tuned on upcoming VAT rate changes in Asia Pacific
- What businesses in Asia need to know considering the recent export and sanctions developments and the US-China trade tensions
- Supplies of combination food
- Mildura man jailed for 7 years for GST fraud
- We can talk about a higher rate of GST in Australia, but it will never happen
- China VAT credits struggle
- Beijing mulls improving VAT law
- China mulls improving system for small-scale value-added taxpayers
- China MOF Issues Announcements on VAT, Individual Income Tax Policies for Commodity Futures
- Rabuka stresses the benefits of VAT hike
- Fiji Revenue and Customs Service begins VAT compliance campaign
- Order to cancel GST registration without specifying reason is not sustainable
- What is the RoDTEP scheme in India?
- More than 200 big brands may face tax demand under pre-GST regime
- India introduces licensing requirement for imports
- Investment advisory services to foreign companies qualifies as export of service
- Commercial Tax department unearths GST bill scam, arrest two
- PNB launches app to provide instant loans to MSMEs using GST invoices
- 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
- GST Certificate: Essential for Businesses, Download Process; Know Here
- ITC is eligible on input used for construction of foundation of machinery
- No GST ITC Reversal required in case Financial Credit Note is issued by the supplier: AAR
- Weekly GST Communique dated August 28, 2023
- Pre-deposit made through E-credit ledger is valid under GST
- Supreme Court Issues Notice on Pleas Challenging Arrest & Summoning Powers of GST Officials
- Handbook on E-Invoicing: Exploring E-Invoicing: Insights Unveiled
- Department cannot arrest without issuing a notice for recovery of GST
- VAT not applicable on inter-state sale of goods
- MDEC has been established as the Peppol Authority in Malaysia
- Webinar Edicom & Deloitte – Malaysia e-Invoice (Sept 7, 2023)
- New Zealand 3% Digital Services Tax 2025
- PUB00355 Guidance: GST Grouping for Companies
- New Zealand plans digital services tax for multinationals from 2025
- New Zealand to Introduce Digital Services Tax from 2025
- New Zealand plans digital services tax for multinationals from 2025
- New Zealand Publishes Draft Interpretation Statements on GST Grouping and Group Registration
- Public consultation on GST Grouping for Companies
- Sri Lanka Cabinet Approves Changes to Value Added Tax
- Government to abolish SVAT system as planned despite strong opposition
- Sri Lanka cabinet clears bill to abolish SVAT
- Cabinet decision on VAT reforms
- Unified invoices by branch offices that have not yet completed their tax registration may trigger penalties, even if the main organization has declared its…
- Businesses can report VAT when using goods to offset debts, like selling the goods
- Establishment of Criteria and Conditions for Exemption from VAT for Donations through the Electronic Donation System under the Revenue Code Concerning Tax Exemptions
- Thailand shelves plans to raise VAT to 10%
- Time to tackle VAT (rate)
- Government aims to extend the 7% VAT rate for another year
- Finance Ministry has denied it will raise VAT
- VAT Refunds for Software Developers in Vietnam
- Ministry of Finance provides guidance on objects of VAT reduction
- Government’s approval for five groups of policies to be amended in the Law on VAT
EUROPE
- This is what happened in the ECJ (VAT) in August 2023
- Comments on ECJ C-243/23: Question on extended adjustment period for VAT purposes as it applies to real estate
- Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions announced in September
- ECJ C-376/23 Customs Questions: Augstākā tiesa Submits Referral on Obligations to Discharge Free Zone Procedure
- Comments on ECJ C-344/22: Spa facilities by a municipality are not a service for consideration if the tourist tax is not linked to the use of the facilities
- Flashback on ECJ cases C-4/89 (Comune di Carpaneto Piacentino and others) – Public bodies are taxable…
- Flashback on ECJ cases C-446/98 (Fazenda Pública) – Significant distortion of competition – Criteria can be determined by Ministry of finance if allowed by…
- How to check the customs code and the VAT rate at the Benelux?
- Tightened export controls in contrast to the circumvention in favor of Russia
- European Carbon Border Adjustment Mechanism (CBAM) – Initial Scope
- New e-learning modules are available for customs officials across EU
- Updated national planning for UCC IT systems
- Is access to social media platforms like Facebook, WhatsApp, and Instagram really free? – The Meta case
- Enhanced enforcement of VAT rules on non-resident digital economy businesses
- 7 new e-learning modules are available for customs officials across EU
- CBAM: Commission publishes detailed reporting obligations and guidance as the transitional phase approaches
- What is VIES?
- VAT registration – How and when do you register for VAT in another country?
- Understanding VAT in Europe – What Ecommerce Sellers Must Know About VAT
- “Belgium B2B e-invoicing delay; January 2026 likely”
- Saving paper: Belgian region of Wallonia severely restricts the creation of cash receipts
- Value Added Tax (VAT) Guidelines: Czech Republic
- Amendments to bill containing proposed direct and indirect tax changes
- Unified 12% value added tax (VAT) rate for newspapers and periodicals
- Czech Government Approves Amendments to Recovery Package – Merger of the 10% and 15% rates into a rate of 12%
- Five Key Questions About Denmark’s Digital Bookkeeping Act
- Decree on platform operators’ reporting obligations regarding sellers and lessors (DAC7)
- Case: Subcontractors – denial of deduction for purchase VAT and tax deduction – unusual circumstances
- Denmark starts applying interest to VAT corrections from 1 July 2023
- Updated guidance about invoicing rules
- Charging of electric vehicles subject to VAT rate of 24%
- Update on deductibility of input VAT on certain intra-Community acquisitions of goods
- Finland VAT rate changes 2024
- Budget 2024: Increase of the VAT rate for newspapers and magazines, reduction VAT rate on incontinence, sanitary pads, children’s nappies
- Companies wishing to create a VAT group from 2024 must opt for this regime by October 31 at the latest
- Value Added Tax (VAT) Guidelines: France
- France MOF Announces Postponement of E-Invoicing Implementation
- VAT registrations and simplifications in France
- VAT in France: everything you need to know about French VAT
- France challenged on home sharing VAT loophole
- VAT Obligations for Online Marketplaces
- The Electronic Invoicing Revolution in Germany
- Baden-Württemberg Tax Court: Combo meal at a single price constitutes at least two separate supplies for VAT purposes
- Tax liability of membership fees during corona-related closing times is disputed
- E -Commerce and VAT: Frequently Asked Questions and Answers from AADE
- MyAADE new functionality: Immediate display and payment of VAT and withholding taxes
- Greece introduces B2G e-invoicing mandate by September 2023
- VAT rate change for the hospitality sector
- Revenue eBrief No. 193/23: VAT Treatment of Food and Drink Supplied by Wholesalers and…
- VAT rate to increase for tourism and hospitality sector effective 1 September 2023
- Restaurants, hotels, and cafes will all have to pay 13.5% VAT from today
- Ireland returns hospitality & tourism VAT to 13% from 9% Sep 2023
- “Hot rental” services, provided alongside equipment rental, may not be considered as reverse charged subcontracting
- To sign the tax return, the simple electronic signature is not enough
- 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’
- Italian Revenue Agency Going After Airbnb for EUR 500 million in Unpaid Taxes
- Italy’s Enabling Law 2023 makes VAT changes
- VAT Rate of 6% Applies to Hotel, Restaurant Services, State Tax Service Clarifies
- Moldova Further Extends Application of Reduced VAT Rate for Hotel and Restaurant Services
- Claiming a VAT refund in the Netherlands from outside the EU
- Revision of tax penalty regime
- Comic books of € 100,000 for holiday home not plausible: VAT correction
- Application ABC scheme in VAT Decree amended
- According to AG, the Court rightly rules that circumcisions serve a religious-cultural purpose
- Association of BSA enthusiasts can apply KOR (SME exemption)
- VAT group: for the organizational link, more is required than being able to draw up a budget
- Amendment to the Decree on administrative obligations for VAT
- Determining policy for VAT group goes beyond drawing up a budget
- Parliamentary questions about rising veterinary costs and the VAT rate
- Court of Appeal of ‘s-Hertogenbosch: No VAT group due to lack of organizational interdependence
- 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
- Motorcycle association does not have to pay VAT on contributions
- Using and verifying VAT numbers
- Court of Appeal in The Hague: Bad debts for (partial) non-payment of instalments of equipment credit; compensation for the delivery of a mobile device?
- Explanation of the Supreme Court’s individual decision in a mass appeal (company cars)
- Also, with a lot of home working, commuting is private use for VAT
- Overview of default fines VAT returns
- AG: legislator may keep benefit VAT group national
- Higher taxes on petrol may be next year
- No reimbursement of recovery interest in the event of correction of incorrectly invoiced VAT
- Temporary short-term and furnished rental after major renovation taxed with 9% VAT
- EU countries completely unprepared for new Brussels VAT fraud rules
- No more default penalty for voluntary improvement with supplementary VAT
- Overview of number of entrepreneurs who have received default fines VAT returns
- Ruling: WIS GOODS – food product – CN 16 – 0% VAT rate
- Ruling: WIS TOWAR – building of a care and residential centre – PKOB 1264 – 8% VAT rate
- Ruling: VAT exemption for agricultural activities and the lease of land for wind farms and photovoltaic panels
- Ruling: No right to deduct VAT for playground extension project
- Ruling: No right to deduct VAT for reconstruction of bridge
- Ruling: WIS SERVICE – distinction on the list of the internet portal – PKWiU 2015 – 73 – 23% VAT rate
- Ruling: WIS GOODS – kaiser rolls – PKWiU 2015 – 56 – 8% VAT rate
- Ruling: WIS SERVICE – water meter replacement – PKWiU 2015 – 36.00.20.0 – 8% VAT rate
- National e-Invoice System adapted to the structure of FA(2)
- Ruling: WIS TOWAR – liquid food product – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – dietary supplement in capsules – CN 2106 – 8% VAT rate
- Ruling: VAT settlement in connection with construction services provided outside the country
- Ruling: WIS GOODS – fertilizer – 8% VAT rate, regardless of the CN code
- Ruling: 0% VAT rate on the advance payment for the export of goods
- Ruling: VAT exemption for supplies after first settlement
- Ruling: VAT on advance payment in kind (receipt of real estate)
- Ruling: WIS GOODS – medical set – CN 62 – 23% VAT rate
- Possibility of issuing corrections in KSeF to original invoices issued outside KSeF
- Ruling: Settlement of VAT in connection with the assignment of a preliminary real estate sale agreement
- Ruling: Exclusion from VAT on the sale of an organized part of an enterprise
- Ruling: VAT settlement by the commune in connection with water and sewage management
- In the deposit system, VAT will be a penalty. This is a breach of the directive!
- No more double invoices for advance payments
- 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
- How to handle fiscalization requirements in self-service machines in Poland (car wash industry)
- Ruling: WIS TOWAR – building – PKOB 11 – 23% VAT rate
- National e-invoice system-the 10 most common doubts of taxpayers
- Ruling: WIS TOWAR – electric dryer – CN 85 – 23% VAT
- Preferential sale of coal by local government units completed – what next?
- What is new in VAT? – August 2023 summary
- Ruling: WIS SERVICE – display on the website list – PKWiU 2015 – 73 – 23% VAT rate
- Act implementing mandatory use of e-invoices published
- E-Chamber wants the Ministry of Finance to clarify the issues of online sales reporting
- Ruling: WIS TOWAR – cheese – CN 04 – 0% VAT
- Ruling: WIS GOODS – meatballs – CN 16 – 0% VAT rate
- Ruling: WIS SERVICE – dog grooming – PKWiU 2015 – 96.09 – 23% VAT rate
- Ruling: WIS GOODS – cream cheese – CN 04 – 0% VAT rate
- Ruling: No right to deduct VAT from expenditure on the implementation of the road construction project
- Ruling: Exemption from VAT of occupational medicine and psychological examinations
- Ruling: No right to deduct VAT from expenses for the implementation of the playground construction project
- Services financed as part of crowdfunding in the blockchain network are not subject to VAT
- Ruling: WIS GOODS – snack – CN 2106 – 8% VAT rate
- There are no regulations, but platforms should already collect data about sellers on the Internet
- Ruling: Installation by the municipality of rainwater tanks on residents’ real estate
- Ruling: WIS SERVICE – display on the website list – PKWiU 2015 – 73 – 23% VAT rate
- A flat-rate farmer who runs a boarding house for horses is exempt from VAT
- G is for governance, i.e., another aspect of ESG from a tax perspective
- Ruling: Settlement of VAT by the commune in connection with water and sewage management
- Poland Releases FAQ on KSeF
- Shipping costs transferred to the seller by the buyer are the tax base
- Ruling: WIS – fertilizer – 8%
- Deposit system: what is not returned, is taxed
- Ruling: VAT on activities performed by the Police at the request of the prosecutor’s office…
- Ruling: WIS – food supplement – CN 2106 – 8%
- Ruling: WIS – juice – CN 2202 – 23%
- Ruling: No right to deduct VAT from expenses for the implementation of the land development…
- Ruling: Exemption from VAT of corrective swimming classes conducted by a physiotherapist
- Ruling: No right to deduct VAT from expenditure on project implementation by the nature park
- Ruling: Settlement of VAT by the commune in connection with the investment in the field of thermal…
- Ruling: WIS – accommodation for refugees from Ukraine – PKWiU 2015 55 – 8%
- Ruling: WIS – preparation of a land development project in the field of electrical and telecommunication specialization – PKWiU 2015 71 – 23%
- Ruling: WIS – sugar syrup – CN 17 – 8%
- A stalemate in the settlement of white certificates. All because of contradictory…
- Ruling: WIS TOWAR – wafer with cream – CN 19 – 0% VAT rate
- Ruling: WIS COMPREHENSIVE SERVICE – admission to an open event as part of the purchase of a ticket
- An important judgment of the Supreme Administrative Court on the asset transfer tax
- Fixed place of business in the practice of Polish tax authorities and mandatory e-Invoices
- Questions and Answers – KSEF
- e-Invoicing mandates and updates: Poland
- Ruling: WIS – individual training in a fitness club – PKWiU 2015 93.13 – 23%
- Ruling: WIS – admission to an open event – 8%
- Ruling: WIS – individual training in a fitness club – PKWiU 2015 93.13 – 23%
- Ruling: VAT on the sale of real estate by a natural person
- Ruling: Exclusion from VAT on the sale of an organized part of an enterprise
- Ruling: Deducting VAT from municipal expenses for an electric car
- Ruling: No right to deduct VAT from expenditure on the implementation of a municipal investment
- Ruling: Settlement of VAT by the commune in connection with water and sewage management
- Ruling: No right to deduct VAT from expenditure on project implementation under the National Fund for Environmental Protection and Water…
- Romania updated VAT Return Form: What You Need to Know
- The journey of E-invoicing in Romania
- The tax increases and the decrease in public spending did not convince the European Commission, they suggest raising the VAT by two points
- Ministry of Finance: No VAT in Russia for Transfer of Intellectual Property Rights to EAEU Residents
- What codes should be used in the VAT declaration in connection with changes in new benefits
- Russia Clarifies Exchange Rate for VAT Withheld on Payments to Non-Residents
- Value Added Tax (VAT) Guidelines: Slovakia
- Draft amendment to the VAT Act – Increase VAT registration threshold
- Ministry of Finance Consults on ViDA Proposals
- Technical guide: Single Administrative Document
- Fiscalization essentials in Spain: meaning of the generation of billing records for the AEAT (tax authority)
- Proposed legislation to combat cross-border VAT Fraud in e-commerce
- Parliament Considers Bill to Introduce Reporting, Recordkeeping Requirements for Payment Service Providers
- Who is exempt from the obligation to use cash registers in Sweden?
- Do not Hinder Companies’ Transition to Electric Cars through VAT
- Value Added Tax Guidelines: Switzerland (& Liechtenstein)
- E-invoicing in Switzerland – changes in sight
- Short consultation on the VAT treatment of vouchers
- Short consultation on the public bodies
- VAT Rate Switzerland and Compliance 2023
- Partial revision of VAT law approved
- 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?
- Sales transactions and free supply of gift certificates, which provide for their exchange for…
- WARNING! In August, you will need to report VAT using a new form
- VAT taxation base in case of import of goods via international postal and express shipments
- UT: Impact Contracting Solutions Ltd – HMRC’s powers to remove registration in case of VAT fraud
- UK Importers may have overpaid Import Customs Duty
- Definition of insurance
- Insurance (VAT Notice 701/36) – definition of insurance updated
- British Telecommunications PLC – Taxpayer is seeking pta to the Court of Appeal – procedural case – BDR – strike out of appeal
- Gray & Farrar International Ltd – Supreme Court refuses taxpayer permission to appeal – Place of…
- Cakes or biscuits (cakes go hard, biscuits go soft) – VAT rate
- Sole Trader VAT Threshold: A Guide for Self-Employed Individuals
- Pre-Registration VAT Explained: Reclaiming Your Way to Savings
- HMRC – Press release – New border controls to protect the UK against security and biosecurity threats…
- HMRC Guidance – The Border Target Operating Model: August 2023
- UK Brexit Agri-foods customs controls 5th delay to 2024
MIDDLE EAST
- ZATCA announces criteria for selecting taxpayers in the eighth wave of e-invoicing
- Eighth Wave: Saudi Arabia’s Phase 2 E-invoicing Implementation
- Value Added Tax (VAT) Guidelines: United Arab Emirates
- UAE’s VAT rules: How does 1-year cut-off rule apply to multi-year leasing contracts?
