24/7 VAT News on www.vatupdate.com – This was in the news on September 26, 2023

Headlines September 26, 2023

• Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 26, 2023
• VAT Committee guideline on role of the Fuel Card issuer (ECJ Vega)
• Italy – Deadline for exercising the right to VAT deduction has expired for payments made in 2021 and 2022

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• VATupdate Newsletter Week 38 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
  • Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 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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ARGENTINA

• Ministry of Economy Postpones Payment of VAT, Suspends Procedure for Exclusion of Simplified Tax Regime

AUSTRIA

• Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements

AUSTRIA/ EUROPEAN UNION

• Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements

BELGIUM

• Belgium expands electronic invoicing to all public institution suppliers, gradually based on contract size
• VAT Attest for Renewal of Dealer Plates from October 1, 2023

EGYPT

• New e-invoicing mandate for import and export of goods
• What are the recent development of E-Invoicing in Egypt?

ESTONIA

• Consideration of lowering VAT rates for food and medicines
• Estonia Considers Lowering VAT Rates for Food and Medicines
• Estonian retail chains are advised to adjust prices ahead of the VAT increase in 2024

EUROPEAN UNION

• Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 26, 2023
• Embrace the future of e-invoicing compliance webinar – Q&A
• MASP-C, the steps (and delays) toward electronic Customs, Part 1
• VAT Committee guideline on role of the Fuel Card issuer (ECJ Vega)
• VAT in the Digital Age – Union One Stop Shop (OSS) Expansion

EUROPEAN UNION/ UNITED KINGDOM

• EU Carbon Border Adjustment Mechanism

FRANCE

• 5 Mistakes to Avoid on Your VAT Declaration in France

GERMANY

• Financial, Organizational, and Economic Integration in VAT Grouping: German Federal Fiscal Court Decision
• Import VAT and Input Tax Deduction in Germany: No Deduction for Customs and Transportation Services
• Premature End of VAT Reduction for Gas Supplies?
• Requirements for an effective application for input tax refund in Germany (FG Cologne, judgment of 20.4.2023 – 2 K 757/20)

GREECE

• The Greek government has extended tax reporting deadlines for individuals and businesses affected by floods

HUNGARY/ UKRAINE

• Important changes in the legislation related to the transport of certain agricultural products from Ukraine

INDIA

• 52nd GST Council Meeting Scheduled for October 07, 2023 in New Delhi, India
• Credit cannot be denied even if assessee made mistake filed in TRAN-1 twice
• India Imposes GST on Online Gaming

ITALY

• Deadline for exercising the right to VAT deduction has expired for payments made in 2021 and 2022

LATVIA

• Value Added Tax (VAT) Guidelines: Latvia

NETHERLANDS

• Medical Device Against Skin Problems taxed with 21% VAT
• Other VAT proposals Prinsjesdag 2023
• Tax Plan 2024 – Adjustment of Concurrency Exemption for Share Transactions

NORWAY

• Requirements for SAF-T accounting file for foreign traders in Norway
• Swedish Company Boozt Wins Case for Simplified VAT Registration in Norway, Saving 45 MNOK per Year

POLAND

• Binding information on VAT rate for “dietary supplement” in powder form – CN 2106 – 8% VAT
• Binding Information on VAT Rate for Accommodation Services at 8%
• Binding Information on VAT Rate for Food Product with 0% Rate
• Binding Information on VAT Rate for Residential Building with Services on Ground Floor
• Confirmation of Correctness of Tax Assessment on VAT on Sale of Real Estate by an Individual
• Confirmation of Correctness of VAT Deduction for Municipality Expenditures on Investment Area Creation
• Determination of the Right to Reduce the Amount of Tax Due in Relation to the Implementation of the Task – Provision of Recreational and Tourist…
• Human resources in VAT Fixed Establishment
• Letter from the Director of the National Tax Information regarding VAT correction by the lessor
• No Right to Deduct VAT from Expenses for the Construction of Shelters – Explanation of Individual Interpretation
• Poland Reduces Late Payment Interest Rates
• Regulation of the Minister of Finance on cases of properly documented supplies of goods or services in which the taxpayer is not obliged to issue structured…
• Sales from ticket machines exempt from the use of cash registers
• VAT settlement by the municipality in connection with asbestos removal – confirmation of correctness

ROMANIA

• Webinar SNI – What to expect with Romania’s e-Invoicing System: RO E-factura? (Sept 27, 2023)

SOUTH KOREA

• Products provided Free of Charge under Purchase Agreement were Not “Free of Charge Imports”

SPAIN

• Webinar – Slides & recorded session – Technical regulations for B2B e-Invoicing in Spain

SWEDEN

• Sweden Raises VAT Registration Threshold 2025

TAIWAN

• Taiwan’s tax bureau warns about tax issues related to live streaming sales. Live streamers should be aware of tax registration requirements

THAILAND

• Thailand Extends the Reduced Standard VAT Rate of 7% for Another Year

UKRAINE

• After restoring VAT registration, taxpayers cannot include VAT amounts paid for goods/services in their tax credit

UNITED ARAB EMIRATES

• Tax Audit Alert: FTA Implements Unannounced Audits with Strict Penalties

UNITED KINGDOM

• Heartlands House Limited Successfully Appeals HMRC’s Decision on VAT Repayment Claims
• HMRC Guidance: Get confirmation from HMRC that you are trading in the UK
• HMRC to ask VAT-Registered Businesses to Prove UK Establishment
• Private schools may be forced to leave the Teachers’ Pension Scheme if Labour’s VAT plans are implemented
• Update: Plastic Packaging Tax Penalties and Appeal Process in the United Kingdom
• Update: VAT Notice 701/57 – Changes to VAT rules for health professionals and pharmaceutical products in the UK
• VAT Concession Allows Recovery of Input Tax on Specialist Radiation Therapy Devices
• VAT Due on All Payments Received by Internet Business Acting as Principal, Not Agent
• VAT Zero-Rating for Medicines Supplied through Patient Group Directions – SI

UNITED STATES

• Arkansas Attorney General rejects proposed initiative to exempt feminine hygiene products from sales tax
• Digital technology is transforming indirect tax management, but also creating challenges with taxability and characterization
• Kentucky Lawmaker Proposes Sales Tax Exemption for Diapers to Support Families in Need
• Missouri tax authority rules food delivery platform not required to collect sales taxes from in-state restaurants
• S. Additions, Revisions to Export Administration Regulations (EAR) Entity List

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 25, 2023
• VAT Exempt and VAT Zero Rated – What’s the Difference?

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