Headlines September 14, 2023
- Presentation Italian TA to GFV: E-invoicing & e-reporting – DRR through the transmission of electronic invoices – The Italian experience
- Japan – E-archiving becomes mandatory for electronic trading information from January 2024
- Presentation Hungarian TA to GFV: E-invoicing & e-reporting – Real-time Invoice Data Report System In Hungary
- VATupdate Newsletter Week 36 2023
- E-Invoicing
- E-Invoicing & E-Reporting developments
- 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
- VAT Rates
ARGENTINA
ASIA PACIFIC/ EUROPEAN UNION
AUSTRALIA
- ATO: eInvoicing – getting started has never been simpler
- ATO: GST and supplies by charities – benchmark market values
BAHRAIN/ SAUDI ARABIA
BELGIUM
- Belgian government approves a draft decree with amendments to the e-invoicing requirements for public contracts
- Belgian VAT on foreign employer’s company car for Belgian residents? And vice versa?
- Selling through an Online Platform? Attention, the Tax Authorities are Watching!
BOSNIA AND HERZEGOVINA
- Bosnia and Herzegovina Implements VAT Exemption on Food Donations
- Bosnia and Herzegovina Publishes Rules to Implement VAT Exemption for Food Donations
CHINA
CYPRUS
- Cyprus Coffee and Sugar added to Zero VAT Products
- Cyprus to Extend zero VAT Rate
- Zero VAT on sugar is nothing more than a publicity stunt
CZECH REPUBLIC
DENMARK
- Clarification on taxation of locked and released digital currency
- Interest on VAT corrections from 1st July 2023
- New automatic functionality to reconcile amounts declared in the VAT return
- Uber rides – VAT on received intermediary services with reverse charge – Excise duty on passenger transport services
DOMINICAN REPUBLIC
ECJ
- Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified
- Comments Reemtsma: Claim possible even if civil law claim is time barred
- ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base
- ECJ: Reemtsma Claim also Possible in the Event of a Statute of Limitations under Civil Law
EUROPEAN UNION
- As EU Carbon Border Levy Looms, Businesses Scramble to get Ready
- EU VAT on the invoice when buying Private and the Obligation to Settle VAT
- The EU CBAM: New Times, New Rules
- The EU Tax Symposium is back for its second edition- Registrations are open!!!!
- VAT Deduction and Year-End Invoices: Tax Delegation in Contrast with the EU Court of Justice?
- VAT in the Digital Age: What Impacts for Businesses?
- What do I need to Know about DAC7?
EUROPEAN UNION/ POLAND
EUROPEAN UNION/ SINGAPORE
EUROPEAN UNION/ SWEDEN
EUROPEAN UNION/ UNITED KINGDOM
- Proposal for a Council Decision on Administrative Cooperation in VAT and Recovery of Taxes and Duties
- Trading in a New Climate: How EU CBAM will Reshape the Global Trading System
FINLAND
FRANCE
GERMANY
- BMF: VAT exemption for services closely linked to social welfare and social security
- Case: VAT evasion in online trading
- Federal Fiscal Court: No Splitting Equirement when letting Immovable Property with Operating Equipment
- Germany has been officially approved to implement e-invoicing in the B2B sector
- Germany to Introduce Mandatory E-Invoicing in 2026
- Leasing of Land including Operating Equipment – Follow-Up Decision of the Federal Fiscal Court is Available
GREECE
HUNGARY
INDIA
- BDO Alerts: Indirect Tax Weekly Digest | 12 September 2023
- Cabinet approves amendments to Meghalaya GST Act, 2017
- Failure to Declare Amount in Return Alone does not Imply Wilful Auppression
- GST Portal releases Detailed Advisory on Time Limit of Reporting Invoices on IRP Portal
- GST Registration in Gujarat Stricter with Passport-Like Mechanism: Minister
- Inability of Taxpayer to File Requisite Form to Declare Change of Address Cannot be used as a Justification for not Restoring GST Registration: Delhi HC
- No Proposal on Imposition of Additional 10% GST on Diesel Vehicle Currently under Consideration by Govt: Union Minister Nitin Gadkari in…
- Receipt of consideration in INR: Whether services can qualify as exports?
ITALY
- Approval for VAT deduction on invoices spanning the year-end
- Full VAT deduction for cars only in specific cases
- Presentation Italian TA to GFV: E-invoicing & e-reporting – DRR through the transmission of electronic invoices – The Italian experience
- Supreme Court: Reduction from 100% to 30% of the penalty for undue VAT deduction is considered legitimate
- Training Activities: What VAT Treatment is Applicable?
- VAT Deduction and End-of-Year Invoices: Fiscal Delegation in Conflict with the EU Court?
JAPAN
KENYA
- New VAT Plan to hit Parents in Top End Schools
- Treasury proposes to raise VAT to 18%
- VAT rise to 18% proposal 2024
NETHERLANDS
- Change in the invoice requirement for triangular simplification and on small businesses regulation
- Deadline for VAT Refund Requests on 2022 Payments in other EU Countries
- Dutch Supreme Court Holds Pharmaceutical Products Other Than Registered Medicinal Products do Not Qualify for Reduced VAT Rate
- Dutch Tax Authorities’ Mandatory PSP-CESOP Reporting Requirements: What You Need to Know
- How is the place of supply for VAT determined?
- Municipality VAT entrepreneur for collection of packaging waste
- Resale of car to shareholder abuse of rights
- The DAC6 Hallmarks and the Main Benefit Test
- VAT on resale of a car to a shareholder is not deductible
PAKISTAN
POLAND
- Comments on C-90/20: VAT on penalties for lack of parking fees
- Deduction of VAT on Alcohol Purchased for the Company. When is it Possible?
- Does the Performance of Energy Performance Certificates for Buildings give the Right to Exemption from VAT?
- Draft Decree Exempting certain Supplies of Goods and Services from Obligation to Issue Structured Invoices
- Granting a loan to the company
- Non-Partisan Local Governments Propose a Zero PIT Rate and the Share of Local Governments in VAT
- Presentation Polish TA to GFV: E-invoicing & e-reporting – Krajowy System e-Faktur
- Repair and Trade of used Goods Exempt from VAT?
- Revolution in E-Commerce: DSA, DMA and DAC7. Expert Commentary
- Ruling: Exemption from VAT of investment fund management services
- Ruling: No right to deduct VAT for communie for project to expand tourist, recreational or cultural infrastructure
- Ruling: WIS TOWAR – “fudge” confectionery product – CN 1704 – 23% VAT
- Withdrawal of real estate from the company can be without VAT
ROMANIA
RUSSIA
- From August 31, 2023, the limit on expenses for creating advertising materials that are not subject to VAT has been increased
- Russia proposes to refund VAT and Customs Duty to residents of Skolkovo Innovation Centre
SAUDI ARABIA
SLOVAKIA
SLOVENIA
SOUTH AFRICA
SPAIN
- New timelines for TicketBai implementation in Bizkaia
- Platform Operators required to Communicate Information
- TEAC Resolution: Input VAT deduction for supplies, such as water, electricity or gas, to a property partially affected by a taxable person’s economic activity
SWITZERLAND
THAILAND
- Cabinet Extends VAT 7% for Another Year to support Domestic Spending and Investment
- Establishing criteria for VAT exempting donations to educational institutions through electronic donation systems
- Good news! Cabinet Extends VAT Reduction of 7% until 30 September 2024
- Thailand Extending 7% VAT Rate an Additional Year
UNITED ARAB EMIRATES
- UAE Introduces Cabinet Resolution on Reverse Charge Mechanism for Electronic Devices
- VAT Reverse Charge on Electronic Devices
- Zero-Rating the Export of Goods
UNITED KINGDOM
- HMRC changes Central Assessment Process for Late VAT Returns
- HMRC changes VAT Agent Authorisation Rules
- HMRC Guidance: HMRC Tools and Calculators
- Holiday Cottage not Eligible for VAT Repayment
- ICAEW Comments on the Future of Customs Declarations
UNITED STATES
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 13, 2023
- Claiming VAT: A Guide for Businesses
- OECD: Countries Deploy Tax Policy to Shield Households and Businesses from Decade-High Inflation
- Pagero Webinar – Navigating global e-invoicing mandates for multinationals: why organizations need to build a global compliance strategy (Sept 21, 2023)
- Revolutionizing Online Tax Reporting: A Q&A on Trolley’s DAC7 Solution
- What Is a VAT Invoice?
Don’t miss any VAT and other indirect tax news ….
- Visit our website www.vatupdate.com
- Use our search function on any term, per country, select a tag or a period
- Follow us on Linkedin
Recent daily newspapers
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 13, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 12, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 11, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 9 & 10, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 8, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 7, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 6, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 5, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 4, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 2 & 3, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 1, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 31, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 30, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 29, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 28, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 26-27, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 25, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 24, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 23, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 22, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 21, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 19 & 20, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 18, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 17, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on August 16, 2023
