A cool coincidence
Earth is the only planet in the observable universe that we know of whose only Moon is simultaneously 1/400th of the size and at 1/400th of the distance of its Sun, making it the only known planet capable of having perfect eclipses. It’s a very cool coincidence, if you ask me.
Earth is also the only known planet to have VAT. Not all of the planet has it, but it covers most of the habitable surface. Like a plague, some would say, but we disagree with that.
If you have any questions, comments or compliments, please let us know. And don’t forget that you can win a VATupdate cap or t-shirt if you sign-up to our newsletter or have someone else signing up and mentioning you as their reference.
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WORLD
- Regulatory Update: Implementation of Carbon Border Adjustment Mechanism (CBAM)
- PE Watch | Latest developments and trends, September 2023
- How to ensure VAT Compliance with Automation for E-Commerce Platforms
- The Beauty Industry: VAT Reclaim Tips and Tricks
- Revolutionizing Online Tax Reporting: A Q&A on Trolley’s DAC7 Solution
- Claiming VAT: A Guide for Businesses
- OECD: Countries Deploy Tax Policy to Shield Households and Businesses from Decade-High Inflation
- What Is a VAT Invoice?
- Foreign VAT Reclaim: Opportunities for Refund
- Global VAT & GST on digital services to consumers
- The dichotomy of digital technology for indirect tax
- Navigating the Complexities of the SaaS Business Model: A Deep Dive
- Lack of Standardization Proves a Challenge for E-Invoicing
- How Tax Departments should Prepare for CBAM
- Indirect Tax Experts need to continuously build their knowledge: Here is the Calendar on Indirect Tax Webinar/Events
- The Customs Manager – Edition 2-2023 – Week 36: Customs & Global Trade Updates
WEBINARS / EVENTS
- Webinar Edicom/PwC – Get ready for electronic invoicing in Europe: compliance with current standards and streamlining your processes (Sept 12)
- The EU Tax Symposium is back for its second edition- Registrations are open!!!!
- GVC Webinar: Optimizing VAT Compliance Services: Leveraging Tax Technology and Partnership Opportunities (Sept 28)
- On Demand Webinar Pagero: AP in a ViDA world: Impact and opportunities
- IVA – 2023 Autumn Conference Copenhagen, Denmark – A Smart Tax: Making VAT Artificially Intelligent? (Oct 19-20, 2023)
- Pagero Webinar – Navigating global e-invoicing mandates for multinationals: why organizations need to…
- Pagero Webinar – Navigating Global e-Invoicing Mandates for Multinationals: Why Organizations Need…
- Zampa Debattista – VAT & Gaming (October 12)
AFRICA
- ECOWAS Adopts a New VAT Directive for Member States
- OECD: Report to the G20 leaders meeting of September 2023 – VAT Digital Toolkit for Africa
- Kenya Mulls ‘Environment Tax’ on Car Owners to Cut Carbon Emissions
- New VAT Plan to hit Parents in Top End Schools
- Treasury proposes to raise VAT to 18%
- VAT rise to 18% proposal 2024
- Treasury now Proposes to Raise VAT to 18 per Cent
- KRA to Collect More VAT
- KRA to Introduce New One-Stop Shop Taxpayer System for Filing Returns
- Preparing 2024 budget for inclusive growth: Nigeria
- Nigeria Customs Service launches the Authorized Economic Operators Program
- DA66 Automation
- SARS Intends to Modernise VAT Collection System
- South Africa Discussion Paper on VAT Modernisation
- SARS wants to change VAT collection in South Africa – this is how
- Unravelling The VAT Puzzle: Can VAT Be Levied On Penalties In A Construction Contract?
- SARS wants to Change VAT Collection in South Africa – This is How
- SARS invites Comments on how to Modernise VAT
- SARS sets ball rolling on VAT Digitisation process
- SARS Invites Comments On How To Modernise VAT Data Collection
- South Africa VAT digital reporting consultation
- Discussion Paper on Value-Added Tax Modernisation
AMERICAS
- VAT Refund: The 10 Keys to access the 21% Refund on Purchases
- Argentina announces VAT Refunds for Basic Goods
- Tax Authority Introduces E-Invoicing Obligations for Operators of Commercial…
- E-Invoicing obligations for transportation by taxis and busses
- List of 196 registered foreign providers of digital services (as of 31 August 2023)
- List of Digital Service Providers Registered in the Federal Taxpayer Registry
- Sales tax for subscription-based businesses
- Louisiana: Livingston Parish creates “Pink Tax Exemption”
- Virginia October 2023 Sales Tax Holiday
- Does Idaho charge sales tax on services?
- California: Guidance Issued on Software Technology Transfer Agreements and Underlying Refund Claims
- Sales Tax for Subscription-Based Businesses
- Does Idaho Charge Sales Tax on Services?
- How To: Determine Sales Tax Sourcing for Services
- Tennessee rules digital platform used for non-taxable services is not subject to tax
- Ohio Supreme Court finds fracking equipment exempt from use tax
- Missouri rules metal cutting machine is not exempt manufacturing equipment
- Illinois legislation provides that streaming services are not subject to local fees
- California adopts marketplace sales regulation
- US tax authorities take a new step in collaboration between data scientists and tax specialists
- Virginia’s sales tax holiday will be back in October
ASIA-PACIFIC
- Abolish the GST!
- Are you charging GST correctly on food and breakfast products?
- ATO: GST and supplies by charities – benchmark market values
- ATO: eInvoicing – getting started has never been simpler
- The Best Tourist Tax Refunds when Travelling
- Requirements for the development of a list of integrated circuit companies that enjoy the additional VAT credit policy in 2023
- China announces new additional VAT deduction for advanced manufacturing companies
- China Announces New Additional VAT Deduction for Advanced Manufacturing…
- China MOF Clarifies VAT Additional Credit Policy for Advanced Manufacturing Enterprises
- Marketing and support services provided in India on direction of the foreign Company is export of service
- E-invoices must be reported within 30 days from November 2023
- Enforcement Directorate files chargesheet in GST fraud case
- Madhya Pradesh cabinet to approve Ordinance to levy 28% GST on deposits of online gaming & casinos
- E-invoices must be reported within 30 days from November 2023
- Challenges in India’s GST: Issues, Recommendations and Impact
- GSTN Releases Detailed Advisory on Time Limits for Reporting Invoices on the IRP Portal
- Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature…
- Madras High Court Emphasises Applicability of Section 74 of Finance Act; Directs GST…
- Bonafide Purchaser Not Liable for Buyer’s GST Irregularities, Purchaser’s Responsibility Limited to Prove Genuineness of Transaction: Andhra Pradesh HC
- No Proposal on Imposition of Additional 10% GST on Diesel Vehicle Currently under…
- Receipt of consideration in INR: Whether services can qualify as exports?
- Cabinet approves amendments to Meghalaya GST Act, 2017
- BDO Alerts: Indirect Tax Weekly Digest | 12 September 2023
- 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
- Failure to Declare Amount in Return Alone does not Imply Wilful Auppression
- GST Registration in Gujarat Stricter with Passport-Like Mechanism: Minister
- GST Portal releases Detailed Advisory on Time Limit of Reporting Invoices on IRP Portal
- Weekly GST Communique dated September 11, 2023
- Service provided by SEZ developer to unit within the SEZ are exempt from service tax
- 30-Day time Limit for GST E-Invoice Filing
- Businesses over turnover over Rs 100 cr cannot report e-invoices older than 30 days from November 1, 2023; All You Need To Know
- Important GST update: CBIC issues Advisory on NEW 30-days Time Limit for Reporting of Invoices on IRP Portal…
- India B2B E-Invoicing Update: 30-day Invoice upload Nov 2023
- GST update: Two-Factor Authentication Mandatory for all taxpayers with AATO above Rs 20 Cr w.e.f….
- Goods in transit can’t be seized under GST law without inquiry: HC
- Businessman booked for Rs.12 Crore GST Fraud
- Time limit of 30 days for reporting invoices from date of invoice is imposed on e-invoice portals is applicable…
- CESTAT Confirms 6% Interest on 253-Day Delay in Customs Duty Refund
- State Tax Officer has No jurisdiction to Issue Communication Under Section 83 of GST Act; Bombay HC Disposes Writ Petition as STO Withdraws Communication
- ‘Implement One-Time Settlement Scheme to Settle Old VAT Cases’
- Assessee’s duty to monitor GST Portal after cancellation of GST registration
- Herbal Body Oil for soft, smooth, glowing & healthy skin attracts GST @ 28%
- E-archiving becomes mandatory for electronic trading information from January 2024
- Japan Introducing Mandatory E-archiving as Part of a Broader Tax Reform Strategy
- Kazakhstan Considering Increase in Standard VAT Rate to 16%
- Kazakhstan VAT rise to 16% 2025
- VAT Rate may be Increased in Kazakhstan in 2025
- GST comeback is going to be a good thing, say economists
- 12th Malaysia Plan – GST could be reintroduced
- Govt open to reintroduce GST as strategy to widen tax base
- New Zealand Tax Agency Issues Decision Clarifying Requirements for GST Input Deductions…
- Commissioner’s operational position on professional directors and board members incorrectly registered…
- GST – input tax deduction and taxable activity
- RTO Karachi Launches FIR Against Mega Fake Sales Tax Invoice Scam Worth Rs 312 Billion
- Principal Appraiser Dismissed from Pakistan Customs Service for Unauthorized Absence
- Customs Seizes Essential Commodities Worth Rs 2.5 Billion in Anti-Smuggling Operations
- Intensified Anti-Smuggling Crackdown: -Rs. 2.25 Billion worth of Essential Commodities Seized Over the Past Fortnight
- Deferral of Proposed VAT Amendments
- Ceylon Chamber urges government to reconsider SVAT abolition
- Sri Lanka chamber suggests French alternative to scrapping SVAT
- Sri Lanka Chamber suggests French Alternative to Scrapping SVAT
- How to issue invoices for Mid-Autumn Festival gift “e-gift certificate”
- Business operators giving gifts during the Mid-Autumn Festival are reminded to check whether they should issue uniform invoices
- Business operators who receive compensation for the sale of goods or services should issue uniform invoices as required and report and pay business tax
- Decree in August 2023: VAT exemption for offering of investment tokens in the primary market as transfer of…
- Thailand Tax Agency Announces Cabinet Approval to Extend Reduced VAT Rate
- Royal Gazette announces the extension of the VAT rate of 7% for another year
- Royal Commission Extension of VAT Reduction for Another Year until 1 September 30
- 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
- Cabinet Extends VAT 7% for Another Year to support Domestic Spending and Investment
- Thailand Extending 7% VAT Rate an Additional Year
- Cabinet Agrees to keep VAT at 7% for Another Year
- Cabinet to Extend VAT 7% for Another Year
EUROPE
- Overview of the E-Invoicing Systems in Europe
- The Differences in VAT Rates Across Europe
- Trading in a New Climate: How EU CBAM will Reshape the Global Trading System
- Proposal for a Council Decision on Administrative Cooperation in VAT and Recovery of Taxes and Duties
- How to get your Maximum VAT Refund when Traveling Abroad
- Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 2023
- Comments on ECJ C-453/22: If I paid too much VAT to my contractor, I could claim a refund from the tax authorities. But the contractor can’t.
- Comment on ECJ C-323/22: Excise Duty: Tax Rebate Refused to the Warehousekeeper if the Release from the Suspensive Procedure is Due to an Unlawful Act
- Comments on ECJ C-453/22: Correcting liability of supplies – repayment from suppliers time barred – direct claim to tax authorities
- Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption!
- Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of…
- Comments on ECJ C-453/22: Refund of the VAT wrongly charged if VAT cannot longer be reclaimed from…
- Comments on ECJ C-461/21: Transport services VAT exempt because already in import tax base? You…
- ECJ – Excise duty exemption does not apply to withdrawal due to unlawful act
- Comments on ECJ C-453/22: German tax authorities must reimburse excess VAT due to incorrect rate application
- ECJ: Reemtsma Claim also Possible in the Event of a Statute of Limitations under Civil Law
- ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base
- 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: Direct refund claim of incorrectly paid VAT also towards tax authorities (C‑453/22 Schütte)
- Comments on C-453/22 Michael Schütte: VAT claims by recipient of supply to tax authorities
- EU Implements a Carbon Border Adjustment Mechanism to combat Carbon Leakage to…
- European Parliament Approves New Transparency Rules Concerning Crypto-Asset Transaction…
- VAT Deduction and Year-End Invoices: Tax Delegation in Contrast with the EU Court of Justice?
- The EU CBAM: New Times, New Rules
- As EU Carbon Border Levy Looms, Businesses Scramble to get Ready
- What do I need to Know about DAC7?
- EU VAT on the invoice when buying Private and the Obligation to Settle VAT
- GFV – Presentation by the European Commission on ”VAT e-commerce package results”
- European Union: VAT Treatment of Directors’ Remuneration
- What Do I Need To Include In My Carbon Border Adjustment Mechanism (CBAM) Reports
- CESOP, VAT and PSD2: Ten Things Payment Service Providers, Businesses Processing Payments and E-Commerce Merchants should know before go-live on 1…
- CBAM: How to Measure Emissions?
- Carbon Border Adjustment Mechanism
- Will the EU abolish VAT?
- EU VAT rules for virtual products (skins) in video games and non-fungible tokens (NFTs)
- Group on the future of VAT – 42th meeting on Sept 8, 2023 – Presentations on DRR from ES, FR, HU, IT, PL
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
- Deadline is approaching foreign VAT for 2022 for recovery
- EU’s Carbon Border Adjustment Mechanism (CBAM)
- Understanding the EU’s Carbon Border Adjustment Mechanism (CBAM) Requirements
- Why complying with the EU CBAM will be a Major Challenge
- IBFD – EU VAT Compass 2023/2024 – A ”must have” for VAT professionals
- EU VAT for Remote Sellers
- Buying Goods Online Coming from a Non-European Union Country
- FAQs: What happens when I Order Online from Outside the EU?
- Proposal for a Council Decision on the EU’s position in the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement…
- Government to Protect Industry from EU’s CBAM Regulations
- BNC Fiche change VAT Directive on IOSS; report
- CBAM (Border Carbon Tax) – Transition Period from 1 October 2023 New Obligations for Importers, Reports, Changes in Customs Declarations
- CBAM – New Obligations for Importers as from 1 October
- Addressing the Risk of Carbon Leakage: Assessing the EU’s Carbon Border Adjustment Mechanism
- CBAM – EU Carbon Border Adjustment Mechanism. Are you ready?
- VAT in the Digital Age Proposal: Can DRR Tackle VAT Fraud?
- VAT in the Digital Age: What Impacts for Businesses?
- EU VAT in the Digital Age – ECOFIN revisits ViDA timetable
- VAT in the Digital Age (ViDA): Not So Fast
- Selling through an Online Platform? Attention, the Tax Authorities are Watching!
- 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?
- Belgian Tax Reform Fiasco Derails 2024 E-invoicing Introduction Plans
- Belgian Intrastat Access System Update
- Bosnia and Herzegovina Publishes Rules to Implement VAT Exemption for Food Donations
- Bosnia and Herzegovina Implements VAT Exemption on Food Donations
- Bulgaria quarterly cash reporting for VAT registered businesses
- New Reporting Obligation for VAT-Registered Persons
- Zero VAT Rate Extended for another Six Months
- VAT Reduction Policy ‘Very Successful’ says State
- Cyprus to Extend zero VAT Rate
- Zero VAT on sugar is nothing more than a publicity stunt
- Cyprus Coffee and Sugar added to Zero VAT Products
- Portugal and Cyprus – Extension of the zero VAT rate on essential goods
- Accommodation service versus lease of real estate for VAT purposes, and abuse of rights concept
- Accommodation service versus lease of real estate for VAT purposes, and abuse of rights concept
- Taxes in the digital era: How is the Czech Republic doing?
- Guidance on Application of VAT to Gratuitous Supplies of Goods
- Council Implementing Decision to allow Denmark to apply a special measure derogating from Article 75
- Clarification on taxation of locked and released digital currency
- 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
- Interest on VAT corrections from 1st July 2023
- Estonian Parliament Dumps Center’s Bill to Lower VAT on Food
- Amount of VAT Violations Doubled on Year
- VAT rate applicable to electric car charging in Finland
- Finland VAT on Crowdfunding
- VAT Rate Applicable to Electric Car Charging in Finland
- The Finnish Tax Administration Published DAC7 Technical Guidance
- Updates on Postponement of CTC reform
- Understanding France’s New Fiscal Representation Accreditation Requirement
- Understanding France’s New Fiscal Representation Accreditation Requirement
- The French E-invoicing Mandate Will Likely Be Delayed Until 2026
- French Tax authorities discussed the revised E-Invoicing timeline – delay till 2026
- Release of External B2B E-invoicing Specifications Version 2.3
- Presentation French TA to GFV: E-invoicing & e-reporting – Overview of the French reform
- Furnished rental and parahotels: what criteria for the application of VAT?
- Association: VAT exemption and competition with the commercial sector
- Payment deadline: will electronic invoicing reduce delays in France?
- Case: VAT group and economic integration
- Federal Fiscal Court: VAT and Joint Ownership Community
- FAQ for reporting obligations of digital platform operators
- Germany: three convicted of import smuggling of luxury cars and organised tax evasion
- E-Invoicing – new developments and current legal regulations
- Germany has been officially approved to implement e-invoicing in the B2B sector
- Federal Fiscal Court: No Splitting Requirement when letting Immovable Property with Operating Equipment
- Leasing of Land including Operating Equipment – Follow-Up Decision of the Federal Fiscal Court is Available
- Germany to Introduce Mandatory E-Invoicing in 2026
- BMF: VAT exemption for services closely linked to social welfare and social security
- Case: VAT evasion in online trading
- Cryptocurrencies and Crypto Art – A VAT Analysis
- Trading precious metals in a fraudulent VAT chain
- Greece Defines Rules for Registered, Occasional Recipient Licences Under Customs Code
- AADE launches the POS Registry for businesses in Greece
- New Reporting Obligations for Digital Platform Operators (DAC7)
- Circular: Submission of EDE of import when conducting e-commerce – establishment of…
- DAC7 directive transposed into domestic law
- Donation VAT to deal with natural disasters from August fires as well as the recent Daniel week’s bad weather that hit the Thessalian plain
- Greece Enacts DAC7 Bill
- Presentation Hungarian TA to GFV: E-invoicing & e-reporting – Real-time Invoice Data Report…
- New Hungarian eVAT M2M system available from 1 January 2024
- Value Added Tax (VAT) Guidelines: Hungary
- Current E-Invoicing Status and the Future of E-Invoicing in Hungary
- Ireland Confirms Reduced VAT Rate Applies for Various Supplies from 1 September 2023
- Ireland Confirms Reduced VAT Rate Applies for Various Supplies from 1 September 2023
- Additional remuneration for pharmacies for the reimbursement of drugs provided under the National Health Service not subject to VAT
- VAT Deduction and Year-End Invoices: Tax Delegation in Conflict with the EU Court?
- Unauthorized use of the VAT ceiling and voluntary compliance
- Ruling 426: Mere possession of an invoice does not legitimize the right to deduct the VAT…
- VAT relevance of additional remuneration for pharmacies under the SSN Regime
- Upcoming simplifications for the VAT group
- Presentation Italian TA to GFV: E-invoicing & e-reporting – DRR through the transmission of electronic invoices – The Italian experience
- Training Activities: What VAT Treatment is Applicable?
- Full VAT deduction for cars only in specific cases
- VAT Deduction and End-of-Year Invoices: Fiscal Delegation in Conflict with the EU Court?
- Approval for VAT deduction on invoices spanning the year-end
- Supreme Court: Reduction from 100% to 30% of the penalty for undue VAT deduction is considered legitimate
- Clarification by the Italian tax authorities on input VAT deduction incurred on the purchase of…
- CBAM: What it is and What are the Obligations for Companies
- Supreme Court: Taxpayers can rectify irregular use of the VAT threshold and pay the import VAT through “ravvedimento operoso” procedure
- New provision allows VAT deduction invoices received in first 15 days of January for transactions previous…
- VAT deduction allowed only if there is a correspondence with the actual economic transaction
- VAT Exemption for Sports Activities: Effects on Compliance and Tax Deduction
- VAT deduction for a residential property intended for a professional studio is not dependent on the…
- Review of VAT rates based on social significance
- Lithuania Presents List of Acceptable Evidence for 0% VAT Rate Application
- Lithuania Presents List of Acceptable Evidence for 0% VAT Rate Application
- There will be no Reduced VAT for Restaurants and Cafes
- Parliament Approves Acquisitions Related to Implementation of Energy Conservation Project to be VAT…
- SFS informs about the entry into force of the changes to the VAT and excise department for “duty-free” shops
- Arnhem-Leeuwarden Court of Appeal: VAT Dispute advertising/gambling – €10 Mio legal battle
- Preview of VAT developments in 2024
- 2024 Tax Plan – a preview
- Policy Change: No Simplified ABC Scheme if ‘VAT Reverse Charge’ is missing on invoice
- Dutch Supreme Court Holds Pharmaceutical Products Other Than Registered Medicinal Products do Not Qualify for Reduced VAT Rate
- Deadline for VAT Refund Requests on 2022 Payments in other EU Countries
- The DAC6 Hallmarks and the Main Benefit Test
- 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
- Change in the invoice requirement for triangular simplification and on small businesses regulation
- VAT on resale of a car to a shareholder is not deductible
- Resale of car to shareholder abuse of rights
- No FE VAT for Hospital and Cleaning Company Collaboration
- Document published on VAT Rate Management Fee Holiday Parks
- Motorcycle Association does not have to Pay VAT on Membership Fees
- No Deduction of VAT on Housing Costs for Foreign Temporary Workers
- Deadline approaches for Reclaiming Foreign VAT for 2022
- District Court of The Hague: Separate collection and/or separation of packaging materials is a VAT business
- VAT expert Anne de Wit shows the most imagination and courage and wins the FED Annotation Award
- Limitation of VAT recovery on transaction costs in M&A transactions
- High VAT Rate for Skin Care Cream
- No reduced VAT rate for pharmaceutical products that are traded as medical devices
- Digital litigation in state tax cases now possible in all courts
- No VAT deduction with, for example, for car delivered directly to DGA
- VAT on disguised dividend on sale of car to DGA
- Fundraising Tilburg hospitality during Corona not exempt from VAT
- Ruling: No right to deduct VAT from expenses for the bicycle track construction project
- Invoices in foreign currency in Poland
- Ruling: No input VAT deduction for a park used for bird rehabilitation project
- Ruling: VAT rate for comprehensive services involving the delivery and manufacture of upholstery panels
- Ruling: Implications of leasing temporary premises for residential purposes
- Ruling: VAT exemption for massage services
- Rules for using a VAT (bank) account
- Withdrawal of real estate from the company may be VAT-free
- Telephone receipts are more available, but not yet common
- Artificially Splitting Services for the Purpose of Taxing VAT. That’s How the Tax Office Works!
- The Sale of Equipment and the VAT Exemption Limit – Does it have an Impact?
- Revolution in E-Commerce: DSA, DMA and DAC7. Expert Commentary
- Draft Decree Exempting certain Supplies of Goods and Services from Obligation to Issue Structured Invoices
- Comments on C-90/20: VAT on penalties for lack of parking fees
- Ruling: No right to deduct VAT for commune for project to expand tourist, recreational or cultural infrastructure
- Ruling: Exemption from VAT of investment fund management services
- Presentation Polish TA to GFV: E-invoicing & e-reporting – Krajowy System e-Faktur
- Deduction of VAT on Alcohol Purchased for the Company. When is it Possible?
- Withdrawal of real estate from the company can be without VAT
- Does the Performance of Energy Performance Certificates for Buildings give the Right to Exemption from VAT?
- Ruling: WIS TOWAR – “fudge” confectionery product – CN 1704 – 23% VAT
- Granting a loan to the company
- Non-Partisan Local Governments Propose a Zero PIT Rate and the Share of Local Governments in VAT
- Repair and Trade of used Goods Exempt from VAT?
- Ruling: WIS SERVICE – conducting recreational activities – 8% VAT rate
- The Great Tax Revolution of PiS to the Trash? There will be No VAT Reduction
- Is Swimming Lessons Exempt from VAT?
- Ruling: Settlement of VAT by the museum foundation
- Ruling: WIS SERVICE – conducting recreational activities – 8% VAT rate
- Ruling: Foreign trade in cars
- Ruling: WIS SERVICE – comprehensive post-warranty service of medical products – 8% VAT rate
- Ruling: WIS TOWAR – vitamin powder – CN 29 – 23% VAT
- Poland Updates KSeF to Support the FA(2) Logical Structure
- Cash Deposit System in Poland
- How should a developer settle fees charged from future owners of premises in VAT?
- Ruling: No right to deduct VAT for city when it purchases IT equipment and software
- Ruling: No right for the commune to reduce VAT in connection with reconstruction of tourist and sports…
- Ruling: WIS TOWAR – sushi set – CN 19 – 0% VAT
- Ruling: WIS TOWAR – fruit and vegetable mixture – CN 2106 – 8% VAT
- Ruling: Deduction of VAT from invoices incorrectly showing consumer sales
- Consideration of VAT Invoice Exemption for Specific Services
- Ruling: VAT settlement in connection with the sale of real estate immediately after its lease
- Shipping costs are not always refunded without VAT
- Ruling: WIS – horticultural soil – 8%
- Ruling: WIS – tattooing – PKWiU 2015 96/09 – 23%
- Consideration of VAT e-invoice (KSeF) exemption for specific services
- Ruling: No VAT deduction for reconstruction of the municipal road
- Ruling: VAT deduction by a housing cooperative on an annual basis
- Ruling: No right to deduct VAT for thermal modernization of a primary school building
- When does a family foundation have to settle VAT?
- Romania VAT Rise Risk
- Bad debts (relief for underpaid sales invoices), Triangulation
- ANAF’s position on VAT deduction for the purchase of cryptocurrency mining equipment
- Russia proposes to refund VAT and Customs Duty to residents of Skolkovo Innovation Centre
- From August 31, 2023, the limit on expenses for creating advertising materials that are not subject to VAT has…
- Value Added Tax (VAT) Guidelines: Russian Federation
- Deployment window for the transition to the ICS2 system in the aviation sector
- Changes to departure from the separate customs warehouse of previously imported goods
- Platform Operators required to Communicate Information
- New timelines for TicketBai implementation in Bizkaia
- 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
- Presentation Spanish TA to GFV: E-invoicing & e-reporting – Immediate Supply of Information on VAT
- Introduction of B2B E-invoicing Mandate in Spain Likely to Be Delayed
- Errors in the VAT declaration: are they subject to correction in line 18.1 in case of an incorrect/groundless calculation of the fine amount by the…
- Is it possible to clarify the data of the VAT declaration after cancellation of registration?
- Ukraine Parliament Considers Bill to Extend Preferential VAT Regime for Electric Generators Due to War
- During what period are VAT tax liabilities determined, provided for in clause 198.5 of Art. 198 PCs, for goods that were purchased with VAT before the start of the use of the simplified system with tax features and used…
- Not all activities have noted in the pre -presented table: how to fix it?
- During what period is a complaint about refusing to register PN and LCD in the ERPN?
- Can a special group EP payer transfer the data of line 21 to line 16 of the VAT declaration after August 1?
- VAT: Changes to agent authorisation
- VAT: Alternative Dispute Resolution (ADR) What is it? How does it work?
- FTT: All Answers Ltd v Revenue – Whether supply of academic work made by Appellant – agency – commercial and economic reality
- HMRC Guidance VAT deferred due to coronavirus (COVID-19)
- Introduction of new border model postponed
- Abolishing the VAT Exemption for Services Supplied by Private Schools might Raise £1.6 Billion in Tax a Year
- HMRC Guidance: Partial Exemption (VAT Notice 706)
- ICAEW Comments on the Future of Customs Declarations
- HMRC changes Central Assessment Process for Late VAT Returns
- HMRC Guidance: HMRC Tools and Calculators
- HMRC changes VAT Agent Authorisation Rules
- Holiday Cottage not Eligible for VAT Repayment
- HMRC Official Statistics Announcement: Preliminary Estimate of the VAT Gap (Tax Year 2022 to 2023)
- Agent VAT Authorisation is Changing
- Pay the VAT due on your One Stop Shop VAT Return
- VAT exemptions for private schools and final CPD update
- Impact Contracting Solutions Ltd: mini umbrella company fraud – UT
- CBAM – EU’s New Green Import Tax Explained
- Golf Holidays Worldwide Ltd: Tour Operators Margin Scheme – FTT
- Businesses unaware of CBAM and upcoming EU VAT Rules: Survey
- HMRC Guidance: One Stop Shop Union Scheme: Service Availability and Issues – Updated
MIDDLE EAST
- ZATCA establishes criteria for entities to comply with Phase 2 eighth wave
- Major Exemptions announced for Limited Time Only
- Saudi Arabia announces Major Tax Fine Exemptions
- ZATCA urges Taxpayers to Benefit from the ‘Cancellation of Fines and Exemption of Financial Penalties’…
- Value Added Tax (VAT) Guidelines: Saudi Arabia
- Introduction of a special reverse charge mechanism for the supply of electronic devices
- VAT Reverse Charge on Electronic Devices
- Zero-Rating the Export of Goods
- UAE Introduces Cabinet Resolution on Reverse Charge Mechanism for Electronic Devices
- An Update on VAT Audit in UAE – Video
- 10 Essential Things to Know before Filing your VAT Returns
- UAE Poised to Implement Mandatory B2B E-invoicing in the Middle of 2025
- Difference between VAT and Corporate Tax in UAE
- UAE VAT Reporting Rules for Electronic Supplies
- Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)
- Dubai South completes blockchain integration system in partnership with Dubai Customs
