Headlines September 25, 2023
- VATupdate Newsletter Week 38 2023
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
- Roadtrip through ECJ Cases – ECJ Cases on ”Warranty/ies”
- Global VATupdate Newsletter Week 37 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 38/2023
- Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
- ECJ
- VAT Rates
AUSTRIA
- No input tax refund for sales that could have been exempt
- No tax liability due to accounting for actual taxation
- No triangular transaction if the UID number is invalid
AZERBAIJAN
BAHRAIN
BRAZIL
- Brazil Lower House Approves Tax Reform Bill to Consolidate Indirect Taxes and Introduce New Taxes
- Brazil simplifies tax obligations with new legislation
- New Obligation for MEI
- VAT Reform and E-Invoicing Updates: What to Expect for Tax and Businesses in Brazil
CANADA
CYPRUS
- Value Added Tax (VAT) Guidelines: Cyprus
- Zero VAT in Cyprus fails to prevent price hikes for many products
DENMARK
- Couple Convicted of VAT Fraud in Denmark and Sentenced to Prison and Fines
- Denmark: Conviction for VAT and tax fraud with conditional sentence due to personal circumstances
- Part-time employee acquitted of VAT fraud and not considered a real co-owner or leader.
ECJ
- Comments on ECJ C-442/22: AG CJEU lists conditions for liability for VAT fraud committed by employees
- Roadtrip through ECJ Cases – ECJ Cases on ”Warranty/ies”
- Flashback on ECJ cases C-186/89 (Van Tiem) – Granting of building rights on immovable property – Economic activity
EUROPE
EUROPEAN UNION
- EU Carbon Border Adjustment Mechanism to Address Carbon Leakage in Import of Carbon-Intensive Goods
- Expansion of Union One Stop Shop (OSS) Scheme for VAT in the Digital Age
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
- VAT Committee Clarifies Fuel Supply Treatment Under Card Schemes in EU
- VAT Committee on ECJ C-235/18 Vega International: Fuel cards – follow-up
EUROPEAN UNION/GERMANY
- Direct Claim against the Tax Authorities for VAT Corrections: Recent EU Court Decision
- EU Carbon Border Adjustment Mechanism
FRANCE
- France Secures Maintenance of 5.5% VAT Rate on Art Market, Preserving Market Dynamics and Confidence
- Real estate tax France: 3% annual tax on the market value of real estate properties
- New Preliminary Timeline for Introduction of E-Invoicing and E-Reporting in France
GERMANY
GHANA
INDIA
- 80 Online Gaming Companies Likely to Face GST Evasion Notice for ₹10,000-12,000 Crore
- Advisory on Issue of B2B e-Invoices for Government Supplies
- Cenvat Credit available on construction service for renovation, modernization upgradation of existing plant
- Kerala Finance Act 2023: Extension of VAT Appeal Filing Deadline till September 30, 2023 – A One-Time Concession for Dealers who Missed the Deadline
- VAT Credit cannot be treated as Pre-Deposit for GST Adjustments: Delhi HC directs Refund
- Weekly GST Communique dated September 25, 2023
ITALY
- Extension for 2023 of the VAT rate for methane gas and definition of violations.
- Telematic registers to be updated by October 2nd for the new instant receipt lottery.
KENYA
KUWAIT
LAOS
MALTA
MOLDOVA
NETHERLANDS
- Bill for additional margin scheme and place of virtual services in VAT adopted
- Bookkeeper arrested for VAT fraud in the Netherlands
- Dutch Court Rules Against Taxpayer in VAT Case Involving Fundraising Activity
- Medical device for skin problems subject to 21% VAT in the Netherlands
- Temporary furnished rental apartments after major office building renovation – 9% VAT
PAKISTAN
POLAND
- Can a buyer deduct VAT based on invoices from a supplier who does not report sales to the tax office?
- Do you need to correct the invoice if the contractor has not paid for the training service provided?
- Does the registration amount for registering VAT on the returned amount of excess VAT increase?
- Effects of property sale: seller as VAT taxpayer, VAT exemption, and right to reduce VAT amount.
- Effects of VAT on the sale of real estate in Poland
- KSeF for VAT exempt but earlier? We explain
- Photovoltaics in Companies: Prosumer Deposit and VAT Implications for VAT-Paying Businesses
- Right to full VAT deduction for expenses related to the design and construction of a swimming pool.
- Tax Deduction for VAT on Invoices Documenting Free Rental of Apartments Provided to Employees
- The Consequences of VAT on the Sale of Real Estate in Poland: Status of the Selling Taxpayer
- Voluntary Payments to the Blogger on the Basis of VAT
- When the Purchaser of the Goods is Entitled to Deduct VAT
- Who is Responsible for VAT Fraud? We Already Know More
- Who is responsible for VAT fraud? We are one step closer to the answer in Poland.
PORTUGAL
- Portugal Government Reduces VAT on Fuel, Resulting in Minor Reduction in Prices
- Portugal Reduces VAT Rates on Certain Goods and Services in 2023
ROMANIA
- Legislative proposal regarding mandatory electronic invoicing for all transactions between taxable persons established in Romania
- Obtaining the Certificate of VAT Posting at Customs – Amendments
RUSSIA
- Catering services in new regions exempted from VAT in a special procedure
- Russia Exempts Digital Ruble Account Transactions from VAT
- Russia Implements Export Duty on Non-Essential Exports
- Simplified taxpayer cannot claim VAT deduction when issuing an invoice with VAT
SAUDI ARABIA
SOUTH AFRICA
SWEDEN
SWITZERLAND
TAIWAN
- Deadline approaching for Taiwan’s Cloud Invoice e-Initiative, join now to win prizes!
- Using Others’ Input Certificates to Declare Deductible Tax Amounts Will Be Penalized
THAILAND
UKRAINE
- Algorithm for unblocking VAT registration: detailed memo by Getmantsev, including required documents and data submission nuances.
- Implementation of taxpayers’ rights to appeal decisions of regional level commissions on VAT issues
UNITED ARAB EMIRATES
- Article 4 – Streamlining Mark Affixation Processes for Excise Goods
- UAE Implements Fees on International Imports in 2023: Attestation of Commercial Invoices Required
UNITED KINGDOM
- Essay Writing Fees Fully VATable
- Extension of VAT zero-rating to medicines supplied through Patient Group Directions – Statutory Instrument
UNITED STATES
- US Supreme Court Allows Sales Tax Obligations on Foreign Sellers and Marketplace Platforms
- Zero-Due Returns: What they are and When you have to File Them
URUGUAY
UZBEKISTAN
VIETNAM
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 23-24, 2023
- Axway Demo: Building your API Marketplace with Amplify APIM
- Centralized vs Decentralized Invoice Clearance: What’s the Difference
- VATupdate Newsletter Week 38 2023
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Recent daily newspapers
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