24/7 VAT News on www.vatupdate.com – This was in the news on September 8, 2023

Headlines September 8, 2023

• Comments on ECJ C-461/21: Transport upon import: Court of Justice demands proof of exemption!
• Portugal Food VAT Rate Cut – extended until 31 December 2023
• UK – Redefining VAT Compliance: Roadmap to E-Invoicing Success

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• VATupdate Newsletter Week 35 203
• E-Invoicing
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
  • E-Invoicing & E-Reporting developments in the news in week 35/2023
  • Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• ECJ
  • Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions, 2 Hearings announced till October 5, 2023
  • 947 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in August 2023
• VAT Rates
  • August 2023 – VAT rate changes/updates/news
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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AUSTRALIA

• Review of feasibility of Carbon Border Adjustment Mechanism

AZERBAIJAN

• Azerbaijan approves List of VAT-Exempt Imported Fixed Assets

BAHRAIN

• Proposal seeks to Exempt Low-Income Citizens from Taxes

BAHRAIN/ SAUDI ARABIA

• KPMG Fakhro GCC Tax News – 02 September 2023

BARBADOS

• Continued lower VAT rate on electricity under review

BELGIUM

• Application of VAT to Company Cars
• Belgium Will Make The B2B Electronic Invoice Mandatory
• Provision of a Company Car by a Foreign Employer: New Circular Clarifies when Belgian VAT is Due
• VAT and company cars: Belgian circular published!
• VAT guidance issued on cars provided by foreign employers to resident employees

BOLIVIA

• Extended Deadline for certain Taxpayers to Register in VAT Sales and Purchases Registry for August 2023

BOSNIA AND HERZEGOVINA

• Implementation of the Law Exempting food Donations from VAT begins

BULGARIA

• Cash registers – Recent amendment in the Bulgarian VAT Act

CHINA

• China Extends VAT Exemption/Refund for Domestic R&D Equipment
• China extends VAT Refund Policy for Firms Procuring Chinese Equipment until 2027

CROATIA

• Electronic Invoicing in Croatia

ECJ

• Comments on ECJ C-127/22: Goods written off. Do I have to adjust the VAT?
• Comments on ECJ C-288/22: VAT status of company directors: insights from the “TP” case
• Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG
• Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law
• Comments on ECJ C-461/21: Transport upon import: Court of Justice demands proof of exemption!

EUROPEAN UNION

• European Union: The Commission publishes CBAM reporting requirements for transitional period
• This Month in Indirect Tax: Countdown to CBAM continues in Europe

EUROPEAN UNION/ UNITED KINGDOM

• Navigating the VAT Fairway: Recent Appeal Sheds Light on the Future of Golf Holidays and EU Law in the UK

GHANA

• GRA warns against Non-Issuance of VAT Invoices, hands over 10 Shops to CID
• Nine Shop Managers Caught In VAT Evasion

INDIA

• Karnataka Cabinet defers Draft Ordinance on 28% GST on Real-Money Gaming
• Service tax not leviable on goods used in repairing if VAT is paid

JOB OPPORTUNITIES

• Job opportunities in Belgium, Ukraine and United Kingdom

MALAYSIA

• Summary of Indirect Tax Developments (September 2023)

MALTA

• Updated Guidelines for Mandatory Automatic Exchange of Information (AEOI) by Digital Platform Operators

NETHERLANDS

• Accountant/Tax Advisor tried to Present the Purchase of Privately used Cars as a Business Expense
• Dutch policy amended: intermediary obliged to state ‘reverse charge’ on invoice issued to final recipient to apply simplified triangulation
• Netherlands opens Small Business Scheme to Foreign Companies
• Sale of half owned horses is a supply for VAT purposes

NIGERIA

• Nigeria’s VAT rises to N781.35bn in Second Quarter – NBS
• Telecom Sector should be Exempted from Excise Duties – NCC vice chair

POLAND

• B2B Electronic Invoicing Mandatory Through the KSeF Platform
• Updated version of national e-invoicing system

PORTUGAL

• Main Fiscalization requirements in Portugal
• Portugal Food VAT Rate Cut – extended until 31 December 2023

ROMANIA

• Tax measures Imposed by Brussels: 19% VAT, Progressive Tax and 20% Income Tax

SERBIA

• Value Added Tax (VAT) Guidelines: Serbia

SINGAPORE

• Singapore GST rise to 9% Jan 2024 – new guidance

SOUTH KOREA

• MOEF announce tax reform proposal for 2023: VAT changes

SPAIN

• E-invoice in Spain – Legal Overview
• General introduction to the regulation of virtual currencies in Spain
• Spain and the right to deduct input VAT on supplies of expenses

SRI LANKA

• Exporters must pay VAT Upfront
• Proposed VAT amendments

TURKEY

• Turkish Government increases Fees and VAT rates for IP Services
• Türkiye Clarifies VAT Exemption for Construction of Housing to be Donated to Earthquake Victims

UKRAINE

• The export customs declaration was declared invalid: what about VAT accounting?

UNITED ARAB EMIRATES

• Voluntary VAT Registration

UNITED KINGDOM

• Agent Authorisation for VAT is Changing
• Border Target Operating Model published
• Customs Declaration Service – Exporter Deadline Extended
• HMRC ‘One-to-Many’ Campaign – Fuel and Power Supplies
• HMRC Guidance – VAT Payment Plan: Service Availability and Issues
• HMRC Guidance: Customs Debt Liability
• HMRC prevented from participating further in VAT appeal following failure to comply with unless order
• Investment Zones and Freeports – Similarities and Differences
• Redefining VAT Compliance: Roadmap to E-Invoicing Success
• VAT Charges on Taxi Fares? High Court siding with Uber could Impact Taxi Companies
• What is the VAT Registration Threshold for Small Businesses?
• XI EORI Removal Process
• How Does the Software Industry Feel About Sales and Use Tax?
• Proposed regulations around digital asset information reporting
• Sales Tax and NonProfits

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 7, 2023
• E-Invoicing Exchange Summit Europe (Dublin): ViDA and the Major Industry Trends, Challenges and Opportunities (Oct 2-4)
• VAT on International Business Travel Expenses: What can Businesses Reclaim?

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