Perspective
It’s easy in your day-to-day life to forget the bigger picture. People tend to look at their own world in much detail, prioritizing the things that must get done and quickly go to the next thing. It’s sometimes good to step away from what you’re doing and put things into perspective.
A great article about perspective and perception can be found HERE. The easier version can be found HERE.
You don’t have to get philosophical, but just thinking about something not work-related can help you in adjusting your mind, or at least give you something to talk about in social occasions, such as meeting colleagues at the coffee machine.
For example, did you know that they were colonizing the Wild West the same time as they were building skyscrapers in Manhattan. I always think of them taking place eighty to a hundred years apart. It’s wild!
And take numbers: the difference between a million and a billion is huge. It’s ‘only’ three zeros at the end, but someone expressed it once in terms of time. A million seconds is 11 days and a billion seconds is almost 31 years! I knew a billion was a lot more, but this puts it in perspective.
Back to work again, there’s yet so much to do before you may call it a day. Dosing off is fine, but now you can focus again on the real fun stuff: VAT! We will help you getting through the day. Every day. Just visit our website and we’ll make you happy with all the VAT news from around the world.
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go directly to the region, click below:
WORLD
- Global VAT Guide: September 2023 VAT…
- A List of Electronic Services in the EAEU has been Approved, for which VAT is Withheld at the Location of the Buyer
- KPMG Week in Tax: 18 – 22 September 2023
- International VAT Rate Round Up: September 2023
- Global changes in the Indirect Tax landscape per October 1, 2023 – An Overview
- Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes
- KPMG Week in Tax: 25 – 29 September 2023
- September snippets: Latest headlines from the world of indirect tax
- The dichotomy of digital technology for indirect tax
- Selecting an E-invoicing Software
- Getting Global VAT Determination Right – Tax Engines
- Tax Trends in European Countries – Consumption Taxes Reforms
- What is E-Invoicing?
- How to Reclaim VAT in Construction and Build up your Savings
- Maximizing VAT Reclaim in Construction: Boost Savings and Streamline Administrative…
- OECD: Comparative Analysis of Tax Administration: Trends and Innovations
- Harvey John’s 2023’s indirect tax salary insights & cheat sheet
- How to Enable VAT Split Payments in Oracle Payments
- Navigating the Complexity of International E-Invoicing: Solutions for Cross-Border…
- September 2023 VAT TV
- An E-invoicing Refresher Course
- The Rise of E-Invoicing CTC Models across the World
- VAT Exempt and VAT Zero Rated – What’s the Difference?
- Centralized vs Decentralized Invoice Clearance: What’s the Difference
WEBINARS / EVENTS
- Event: SNI in E-Invoicing Exchange Summit Dublin 2023
- Vertex Webinar – Are you prepared for ViDA? (Oct 17)
- Embrace the future of e-invoicing compliance webinar – Q&A
- Webinar – Vertex – E-invoicing mandates: France – ask the experts (Oct 12)
- Webinar SNI – What to expect with Romania’s e-Invoicing System: RO E-factura? (Sept 27, 2023)
- Sovos Webinar – VAT Snapshot: When Timing Is Everything (Oct 12, 2023)
- Webinar Pagero – E-invoicing and e-reporting compliance updates (Oct 17, 2023)
- Vertex webinar – Demystifying eInvoicing – stay ahead of the new mandates (Oct 5)
- Zampa Debattista – VAT & Gaming (October 12)
- Axway Demo: Building your API Marketplace with Amplify APIM
AFRICA
- What are the recent development of E-Invoicing in Egypt?
- New e-invoicing mandate for import and export of goods
- Support the Bill aimed at Eliminating Tax on Sanitary Pads – Madina MP
- GRA to Expand Tax Compliance Measures to Raise needed Revenue for Development
- The Ghana Revenue Authority Enforces the E-VAT System and Fiscal Receipt and Invoice Issuance Compliance
- Enforcement of E-VAT System and Fiscal Receipt Compliance by Ghana Revenue Authority
- Bill Proposing to Remove 15% VAT on Menstrual Hygiene Products Introduced to Parliament
- GRA Uncovers VAT Infractions at 12 Businesses in Accra
- Deloitte’s Interview with Lilian Kubebea on Significant Indirect Tax Changes in Kenya
- Reminder to Non-Resident Digital Service Providers: Compliance Obligations in Kenya
- Kenya Reminds Non-Resident Digital Service Providers of Compliance Obligations
- Kenya introduces tax amnesty for interest and penalties on tax debts
- Government Commits to Settle VAT Refunds Row with Flower Farmers
- Kenyans Face Higher Taxes as Treasury Proposes 18% VAT Increase
- Kenya Kwanza has Broken Tax, Borrowing Promises
- Embracing the Future: Modernisation of VAT in South Africa
- Cancellations of Customs-Related Registrations and Licences
- Tax Developments in South Africa
AMERICAS
- 5 Major Developments in Argentina
- Ministry of Economy Delays VAT Payment, Halts Simplified Tax Regime Exclusion in Argentina
- Ministry of Economy Postpones Payment of VAT, Suspends Procedure for Exclusion of Simplified Tax Regime
- Simplifying Brazil’s Indirect Tax System: Impact, Challenges, and Potential Outcomes
- Brazil Implements Unified Nota Fiscal e-Invoicing to Simplify Tax Obligations and Enhance Digitization
- VAT reform imminent in Brazil: What to expect for tax and e-invoicing
- Brazil Nota Fiscal Eletrônica e-invoicing update
- VAT Reform Imminent in Brazil: What to Expect for Tax and E-Invoicing
- VAT Reform and E-Invoicing Updates: What to Expect for Tax and Businesses in Brazil
- New Obligation for MEI
- Brazil simplifies tax obligations with new legislation
- Brazil Lower House Approves Tax Reform Bill to Consolidate Indirect Taxes and Introduce New Taxes
- Canada introduces legislation on enhanced GST rental rebate for new rental units
- Deloitte’s Interview with Tamara Rozansky: Impact of Indirect Tax Changes in Canada
- Canada introduces legislation to enhance GST rental rebate for new rental units
- Enhanced GST Rebated on new purpose-built rental housing announced
- Understanding Sales Tax Permits
- US Sales Tax Rate Updates for October 2023
- Arizona Appeals Court Upholds Taxation of Remote Software Licensing in Favor of State
- Illinois Offers Tax Exemption for Aircraft Parts: What You Need to Know
- Michigan Updates Guidance on Tax Treatment of Leased School Buses with Operators
- California Implements Permanent Sales Regulation for Marketplace Sales
- North Carolina Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications
- A Guide to Registering for Sales Tax Permits in the United States
- Washington Rules: Acceptance of Exemption Certificate Relieves Seller of Sales Tax Liability
- Texas Policy Letter Addresses Taxability of Electronic Games and Downloadable Content, Virtual Currencies
- Tennessee: Letter Ruling Says SMLLCs are Classified for Exemption Purposes the Same as Federal…
- Colorado DOR Proposes Rules on Refund Claims and Potential Penalties on Incomplete Claims
- Sitka Alaska Approves 2023 Sales Tax Free Days
- Value Added Tax (VAT) Guidelines: USA
- A Superfund excise tax on chemicals is in effect
- Private Letter Ruling Denies R&D Sales Tax Exemption for Texas Subsidiary
- Permanent Sales/Use Tax Exemption for Firearm Safes and Safety Devices in Tennessee
- United States Sales Tax Rate Reduction for Food: Alabama Department of Revenue…
- Why States are Continuing to Abolish the Wayfair Transaction Test
- California Implements New Gun Carry Laws and Sales Taxes to Enhance Public Safety
- The Risks of Relying Solely on an eCommerce Platform for Sales Tax Compliance
- Notice of Hearing: Proposed Regulations on Reinstated Superfund Chemical Tax and Superfund…
- S. IRS Expands Use of Chatbots to Help Answer Taxpayer Questions on Key Notices
- A Guide to Sales & Use Tax in Nevada
- Taxability in US Sales Tax
- 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
- Missouri tax authority rules food delivery platform not required to collect sales taxes from in-state…
- Kentucky Lawmaker Proposes Sales Tax Exemption for Diapers to Support Families in Need
- S. Additions, Revisions to Export Administration Regulations (EAR) Entity List
- 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
ASIA-PACIFIC
- The Benefits of eInvoicing: A Case Study of BOC Gas’ Successful Adoption in Australia
- Guidance on Correcting GST and Fuel Tax Errors for Prior Tax Periods
- 5 Major Developments in Azerbaijan
- 2 Million Manats of VAT Returned to Consumers in Azerbaijan
- Partial refund of VAT paid by consumers for goods and services in Azerbaijan
- Embracing The Future Of Invoicing: A Comprehensive Guide To All-Electric Invoices
- Beijing extends tax cut on used-vehicle sales for four more years
- Announcement on the Continuation of the Agricultural Loan Value Added Tax Policy of China Postal Savings Bank’s Agricultural Finance Department
- India Mulling its own Carbon Tax on Exports along the Lines of CBAM
- GST Compliance Calendar for the month of October 2023
- Non-filing of GSTR-3B over an extended period can lead to the cancellation of GST registration
- Review of GST on online gaming, casinos likely next fiscal
- CBIC Notified No Customs Duty on Specified Actionable Claim w.e.f. October 01, 2023
- Effective GST Changes w.e.f October 01, 2023
- Key GST Changes Set to Take Effect from October 1, 2023: A Closer Look at Tax Changes
- GST Registration to Appeal Filing: A Comprehensive Guide to GST Forms
- Google, Facebook, X, Edtech Cos likely to pay up to 18% IGST from October 1, 2023
- Increased Monthly GST Collections Mainly on Account of Higher Compliance: CBIC Chief
- Changes Notified: No IGST on Ocean Freight in CIF Contracts
- Government Exempts 5% Integrated GST on Ocean Freight Imports from October 1, 2023
- Can’t block ITC for GST on obligatory transport for women employees: AAR
- Suppliers’ ranking on GST compliance likely next FY
- New GST e-invoicing changes you need to be aware of
- Ready to levy 28% GST on online gaming, casinos, horse racing from Oct 1: CBIC chief
- New time limit for reporting e-invoices in India extended to November 2023
- Chamber of Commerce India Displeased with Early Implementation of VAT
- Employers can claim ITC for GST on transport for women employees during specific hours: AAR
- GSTN Issues Advisory: Temporary Suspension of e-Invoice Auto Population in GSTR-1 for System Upgrades
- New GST e-invoicing changes: Extended time limits for reporting invoices on IRP portals
- Exporters Demand Increased Benefits for Value-Added Goods Under RoDTEP Scheme
- New GST Rules to Tighten Compliance for Foreign Digital Service Providers
- Govt Exempts 5% Integrated GST on Ocean Freight Imports from October 1, 2023
- GSTN Issues New Advisory: Notifies Temporary Suspension of E-Invoice Auto Population into GSTR-1 Due to System Upgrades
- GST Council to Review Progress on Taxation of Online Gaming in October 7 Meeting
- DGFT; Extended the RoDTEP scheme for exports made from October 1, 2023, and shall be applicable till…
- 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
- Cenvat Credit available on construction service for renovation, modernization upgradation of…
- Weekly GST Communique dated September 25, 2023
- VAT Credit cannot be treated as Pre-Deposit for GST Adjustments: Delhi HC directs Refund
- 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
- Kerala Finance Act 2023: Extension of VAT Appeal Filing Deadline till September 30, 2023 – A One-Time Concession for Dealers who Missed the Deadline
- Japanese Government Discusses Support Measures for Consumption Tax Invoice System
- Freelancers in Japan Rally Against New Invoice System, Fear Tax Increase
- Approved list of electronic services in the EAEU for which VAT is withheld by the buyer’s location
- The Threshold for Duty-Free Import of Goods for Personal use by Individuals has been Extended until April 1, 2024
- The Ban on the Import of Wheat into the Territory of the Republic of Kazakhstan has been Extended in…
- Nepal Tax Agency Releases VAT Guidelines for Transport Services
- Nepal Tax Agency Releases VAT Guidelines for Transport Services
- VAT Return Payment Extension
- Overview of VAT Reporting for South Korea: Different Reports and Related Topics
- Products provided Free of Charge under Purchase Agreement were Not “Free of Charge Imports”
- APEC Virtual Workshop: Leveraging New Technology for Tax Administration in the Post-COVID Era
- Taiwan’s tax bureau warns about tax issues related to live streaming sales. Live streamers should be aware of tax registration requirements
- Using Others’ Input Certificates to Declare Deductible Tax Amounts Will Be Penalized
- Deadline approaching for Taiwan’s Cloud Invoice e-Initiative, join now to win prizes!
- Thailand Revenue Department Clarifies Input Tax Deduction for VAT in LNG Project
- Thailand Extends the Reduced Standard VAT Rate of 7% for Another Year
- Thailand Announces Director-General of the Revenue Department’s Announcement on Value Added Tax (Version 252)
- Presidential Decree Introduces Key Tax Reforms for Businesses
- Uzbekistan Decree Requires Legislative Proposals for Tax Changes
- Today’s View: VAT Exemption – Incentives or Abuse?
- CBAM Mechanism: Companies need to Report Emissions from Electricity Consumption
EUROPE
- Breaking Down the EU Carbon Border Tax for Global Trade Professionals
- VAT Tax Confuses Some European Cruise Guests
- Backdating: Fixing past mistakes and understanding the consequences
- Checksum: The Secret (but Essential) Ingredient in Reliable TRN Validation
- EU Carbon Border Adjustment Mechanism
- Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to…
- New ECJ VAT Case C-594/23 – Denmark vs. Lomoco Development and Others
- Flashback on ECJ cases C-326/99 (“Goed Wonen”) – Member State’s power to…
- This is what happened in the ECJ (VAT) in September 2023
- Comments on ECJ C-442/22: Who is responsible for VAT fraud? We are one step closer to the answer.
- CJEU Rules in Favor of Entrepreneurs: Resale of Accommodation Services Covered by VAT Margin
- Comments on ECJ C-442/22: Blank invoices issued by an employee
- Roadtrip through ECJ Cases – ECJ Cases on ”Theft”
- 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)
- VAT Committee on ECJ C-235/18 Vega International: Fuel cards – follow-up
- Roadtrip through ECJ Cases – ECJ Cases on ”Warranties”
- Comments on ECJ C-442/22: AG CJEU lists conditions for liability for VAT fraud committed by employees
- Direct Claim against the Tax Authorities for VAT Corrections: Recent EU Court Decision
- ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – AG Opinion – No right to deduct VAT if costs…
- Flashback on ECJ cases C-267/99 (Adam) – Concept of liberal profession – Manager of co-owned buildings
- Flashback on ECJ cases C-186/89 (Van Tiem) – Granting of building rights on immovable…
- Flashback on ECJ Cases – C-488/07 (Royal Bank of Scotland) – Proportional…
- Transfer of a business -Insights from EU, Belgium, Italy, the Netherlands, UK
- DLA PIPER: VAT Group – Opportunities and Constraints (Germany v Belgium)
- European Commission: eInvoicing Country Factsheets for each Member State &…
- GVC’s Free Guides to OSS & IOSS
- Possibilities and limitations of a number of European countries regarding VAT deductions for passenger cars – 13 countries covered
- EU Implements Carbon Border Adjustment Mechanism to Combat Carbon Leakage and Promote Sustainable Technologies
- New VAT Rules for Fuel Cards: European Union Implements Guidelines for Card Issuers
- VAT audits – trends and approaches
- SAP S/4HANA Cloud: VAT Support for EU Cross-Border Movement of Own Stock
- The ins and outs of VAT deduction of imported leased goods
- The Definitive Guide to Intrastat 2023
- MASP-C, the steps (and delays) toward electronic Customs, Part 1
- VAT Committee Clarifies Fuel Supply Treatment Under Card Schemes in EU
- EU Carbon Border Adjustment Mechanism to Address Carbon Leakage in Import of…
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
- EU Carbon Border Adjustment Mechanism
- KSeF is already in Other Countries. And not just Europe. How do E-Invoices Work…
- VAT in the Digital Age – Union One Stop Shop (OSS) Expansion
- Expansion of Union One Stop Shop (OSS) Scheme for VAT in the Digital Age
- 5 Major Developments in Austria
- What are Control Transactions in the Austrian Fiscalization System?
- Liability of Prokurist for VAT in bankrupt GmbH: Austrian court to make final decision
- Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements
- No tax liability due to accounting for actual taxation
- No input tax refund for sales that could have been exempt
- No triangular transaction if the UID number is invalid
- Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements
- Belgium B2B VAT e-invoicing Jan 2026
- E-invoicing back on the Belgian political agenda – Plan to introduce B2B mandate on 1 January 2026
- Preliminary Draft Legislation Introducing B2B E-Invoicing Mandate is Approved
- Belgium Announces Country-Wide E-Invoicing Mandate
- Circular 2023/C/72 on the place of taxation for VAT purposes of the provision of a commercial vehicle to…
- Upcoming Changes to Accessing Belgian Intrastat Portal for Enhanced Security and Reliability
- New VAT chain implementation delayed until January 1, 2025, to ensure efficient and effective…
- Agreement on the mandatory introduction of B2B e-invoicing between companies as of Jan….
- Belgium considers permanent reduced VAT rate for demolition and reconstruction of housing
- Belgium Expands the B2G Electronic Invoice to All Its Suppliers
- 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
- 5 Major Developments in Bulgaria
- SAF-T in Bulgaria?
- Introduction of SAF-T: Bulgaria’s Plan for Standard Electronic Data Exchange with Tax Authorities
- Bulgaria SAF-T 2025
- Croatia’s Fiscalisation 2.0 Project: Building Towards E-Invoicing Obligations and Digital Reporting…
- Cypriot government extends VAT rate cuts on essential goods until April 2024
- The Impact of Zero VAT in Cyprus: Price Hikes and Government’s Decision to Extend
- Cypriot Government Extends VAT Rate Cuts on Essential Goods
- Temporary Reduction of VAT Rates (0%) on Specific Products
- Value Added Tax (VAT) Guidelines: Cyprus
- Zero VAT in Cyprus fails to prevent price hikes for many products
- Extension of Special Measure for VAT on Private Use of Light Goods Vehicles in Denmark
- 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.
- Couple Convicted of VAT Fraud in Denmark and Sentenced to Prison and Fines
- Council of EU authorizes Denmark to apply VAT flat-rate scheme on private use of business cars
- Reporting Requirements for Importers of Goods Covered by CBAM as of 1 October
- Estonia Parliament Considers Proposals to Reduce VAT Rates on Food, Medicines, and Publications
- Estonian retail chains are advised to adjust prices ahead of the VAT increase in 2024
- Estonia Considers Lowering VAT Rates for Food and Medicines
- Consideration of lowering VAT rates for food and medicines
- Postponement of the electronic invoice: you never have too much time to prepare for the change!
- Groupe TVA: Control Condition for Associations in France
- Subsidy Paid to an Association and VAT: The Price for Rendered Services
- Electronic invoice: how an IT project at Bercy caused the reform to fail
- France: New Proposed Timeline for Mandatory E-Invoicing Implementation
- France tackles VAT Fraud in 2024 Finance Bill
- 5 Mistakes to Avoid on Your VAT Declaration in France
- New Preliminary Timeline for Introduction of E-Invoicing and E-Reporting in France
- Real estate tax France: 3% annual tax on the market value of real estate properties
- France Secures Maintenance of 5.5% VAT Rate on Art Market, Preserving Market Dynamics and…
- Proposed German VAT Act Amendment Introduces Mandatory E-Invoicing for B2B Transactions
- Germany Delays B2B E-Invoicing Mandate to 2026, Small Businesses to 2027
- Draft amendment to the German VAT Act: introduction of mandatory electronic invoicing for certain B2B transactions
- Requirements for an effective application for input tax refund in Germany (FG Cologne, judgment of…
- Premature End of VAT Reduction for Gas Deliveries: Pros and Cons
- Lockdown myDATA – VAT in 2024 and myDATA – declarations in 2025. Tax burden on individual businesses must increase – myDATA and heating allowance.
- Budget Overperformance in Aug Fuelled by VAT and Income Tax, Spending Significantly Contained
- Changes to Data Transmission Times and Other Digital Changes from 1.1.2024 in Greece
- The Greek government has extended tax reporting deadlines for individuals and businesses affected…
- Hungarian Authorities Seize Crypto Worth $1M in Tax Fraud Case
- Important changes in the legislation related to the transport of certain agricultural products from Ukraine
- Ireland Raises VAT Rate on Hospitality, Hotels, and Tourism Services to 13.5%
- Re-instatement of Ireland’s Tourism VAT Rate to 13.5% from September 2023
- Italy’s new Enabling Law for Tax Reform foreshadows positive changes to cooperative compliance program
- Non-deductible VAT on legal expenses incurred by the company’s administrator in Italy
- Transfer of Business Branch between Italian Organizations of Foreign Multinational Groups – VAT and Registration Tax Treatment
- Non-deductible VAT on legal expenses incurred by the company’s administrator in Italy
- Possible to establish a VAT Group until October 2, 2024 – Italy
- Transfer of Business Branch between Italian Organizations of Foreign Multinational Groups – VAT and Registration Tax Treatment
- No VAT deduction if invoice viewing is arbitrary: Italy’s tax agency clarifies
- Deadline for exercising the right to VAT deduction has expired for payments made in 2021 and 2022
- Telematic registers to be updated by October 2nd for the new instant receipt lottery.
- Extension for 2023 of the VAT rate for methane gas and definition of violations.
- Latvian Government Criticized for Scrapping 5% VAT Rate on Fruits and Vegetables
- Latvia’s Plan to Make E-Invoicing Mandatory for B2B and B2G Transactions by 2025
- Abolishing Reduced VAT on Local Produce: A Boost to Shadow Economy, a Blow to Farmers
- Abolishment of VAT Reduction on Local Produce in Latvia Expected Next Year
- Value Added Tax (VAT) Guidelines: Latvia
- Moldova Further Extends Application of Reduced VAT Rate for Hotel and Restaurant Services
- Moldova Introducing Various Tax Amendments in 2024
- 2023 budget: VAT to balancing electricity
- 240 Hours of Community Service for leading VAT Fraud
- Cabinet Critical of Adopted Motions on Minimum Wage and Fuel Excise Duty
- VAT implications of providing horse training services and sharing prize money with owners
- 240-hour community service and €50,000 fine for VAT carousel fraud in the Netherlands
- Consequences of short-stay sales tax and the purpose of use according to the BAG
- Electronic invoicing: Are you already working on it?
- 240 hours community service and a hefty fine for actual leadership of VAT fraud in the Netherlands
- Is Botox Treatment Exempt from VAT?
- Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence
- Decision on zero VAT rate on fruit and vegetables to the next cabinet
- Medical Device Against Skin Problems taxed with 21% VAT
- Other VAT proposals Prinsjesdag 2023
- Tax Plan 2024 – Adjustment of Concurrency Exemption for Share Transactions
- Bookkeeper arrested for VAT fraud in the Netherlands
- Dutch Court Rules Against Taxpayer in VAT Case Involving Fundraising Activity
- Temporary furnished rental apartments after major office building renovation – 9% VAT
- Medical device for skin problems subject to 21% VAT in the Netherlands
- Bill for additional margin scheme and place of virtual services in VAT adopted
- Norway VAT Rates and Compliance Explained 2023
- Swedish Company Boozt Wins Case for Simplified VAT Registration in Norway, Saving 45 MNOK per Year
- Requirements for SAF-T accounting file for foreign traders in Norway
- How much can VAT be Deducted from Leasing Instalments and Other Operating Expenses of a Motorhome that is…
- Is the Sale of Used Video Games on Optical Media Subject to VAT?
- Can a Taxpayer Selling Silver Collector Coins Apply the VAT-Margin Scheme?
- The Head of KAS Changes the Interpretation! VAT Paid on in-kind Contribution is not Tax Revenue
- Decision Issued against a Contractor as Evidence in Tax Proceedings – an Important Judgment of the Supreme Administrative Court
- No Right to Deduct VAT from Expenses for Building a Garden in a Hospice
- VAT Taxation of the Sale of an Unbuilt Plot – Individual Interpretation
- Exemption from VAT on the sale of a business – Individual interpretation – correct position
- Individual Interpretation – Correct Position on VAT Taxation Exemption for Renewable Energy Investments
- VAT Settlement by Municipality in Relation to Water and Sewage Management – Individual Interpretation
- Individual Interpretation – Correct Position on VAT Taxation Exemption for Renewable Energy Investments
- Binding Rate Information (WIS) – 0% VAT for Tortilla – CN 19
- Binding Information on VAT Rate for Children’s Book with Sound Panel – CN 4903 00 00
- Binding Information on VAT Rate for Accommodation Service in Poland
- Binding Rate Information (WIS) – 0% VAT for Tortilla – CN 19
- Entrepreneurs will show the emission value of imported goods
- Pagero Webinar: E-invoicing in Poland: developments, impacts and what you need to know (Oct 12)
- Division of Real Estate and Sale – effects in PIT and VAT
- “Non-Advisory” Services in a Consulting Company – What About VAT?
- Can the Value of Donations be Determined on the Basis of the Applicable Net Sales Prices including VAT?
- The sale of real estate by a local government unit is not always clear in terms of VAT
- Poland’s E-Invoicing System: Transactions Outside KSeF and Key Considerations
- Request for VAT Rate Confirmation for WIS TOWAR – Calcium-based Product – 8% VAT
- KSeF Forces Accounting Offices to Change Contracts with Clients
- Individual Interpretation – Correct Assessment of VAT Deduction for a Senior Center Project
- Individual interpretation – correct position on the lack of right to deduct VAT expenses for the implementation of the hospital’s medical equipment exchange…
- Changes to e-Invoice (structured invoice) from September 2023. Current template. How to issue?
- Decision on VAT Rate for Residential Property – 8% VAT
- Possibility of Recovering VAT Tax for Public Space Revitalization Project – Individual Interpretation
- Individual Interpretation – Correct Assessment of VAT Tax Reduction for Investment Expenses
- Application for 0% VAT on Sandwich under CN 19 – September 20, 2023
- Understanding the Obligation to Use KSeF: Determining a Fixed Establishment in Poland
- Comprehensive Service for Multi-Family Residential Building with 8% VAT Rate in Poland
- Binding information on VAT rate for “dietary supplement” capsules – CN 2106 – 8% VAT
- Comprehensive Service – Goods – Book Publication with Online Access to Worksheets and Assistance
- Understanding the Obligation to Use KSeF: Determining a Fixed Establishment in Poland
- Comprehensive Service for Multi-Family Residential Building with 8% VAT Rate in Poland
- Application for 0% VAT on Sandwich under CN 19 – September 20, 2023
- National E-Invoicing System (KSeF)
- The Tax Office has no Grounds for Collecting VAT Twice
- Can the Municipality Deduct VAT Related to the Implementation of the Investment on the Basis of the Proportion Determined by its Company?
- API and Application Updates for National e-Invoice System and KSeF Taxpayer App (Demo)
- Tax Office Changes Its Mind, Leaving Taxpayers with a Problem
- Release of Goods as Result of VAT Fraud: Regional Court Ruling in Poland
- Tax Consequences of Hotel Service Assignment: Correct on Remuneration, Incorrect on…
- VAT Exemption and Deduction of Input Tax in Real Estate Transactions: Correct Position
- Binding Rate Information for Accommodation Services in Premises at 8% VAT Rate
- Director’s Resolution: 0% VAT Rate for WIS TOWAR – White Borscht Soup
- Tax Rate and Legal Basis for Fat Emulsion Sauce Additions in Poland
- September 21, 2023: Director’s Resolution on VAT Rate for WIS TOWAR Dietary Supplement
- VAT Exemption and Deduction of Input Tax in Real Estate Transactions: Correct Position
- Deducting VAT from Municipal Expenses for Marketplaces: Individual Interpretation and Correct Position
- Non-Alcoholic Drink with 0% VAT Rate: September 20, 2023
- Tax Consequences of Hotel Service Assignment: Correct on Remuneration, Incorrect on…
- Tax Consequences of Issuing Fake Invoice by Employee without Knowledge of Employer
- OSCBR study: Only 2.5 percent accounting offices fully ready for KSeF
- The tax office changes its mind and leaves taxpayers with the problem
- Sales from ticket machines exempt from the use of cash registers
- 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…
- Confirmation of Correctness of Tax Assessment on VAT on Sale of Real Estate by an Individual
- Letter from the Director of the National Tax Information regarding VAT correction by the lessor
- Determination of the Right to Reduce the Amount of Tax Due in Relation to the Implementation of the Task – Provision of Recreational and Tourist Infrastructure to Residents and Tourists in the Municipality of…
- No Right to Deduct VAT from Expenses for the Construction of Shelters – Explanation of Individual Interpretation
- VAT settlement by the municipality in connection with asbestos removal – confirmation of…
- Binding information on VAT rate for “dietary supplement” in powder form – CN 2106 – 8% VAT
- Confirmation of Correctness of VAT Deduction for Municipality Expenditures on…
- Binding Information on VAT Rate for Residential Building with Services on Ground Floor
- Binding Information on VAT Rate for Food Product with 0% Rate
- Binding Information on VAT Rate for Accommodation Services at 8%
- Confirmation of Correctness of VAT Deduction for Municipality Expenditures on…
- Poland Reduces Late Payment Interest Rates
- Human resources in VAT Fixed Establishment
- Do you need to correct the invoice if the contractor has not paid for the training service provided?
- Photovoltaics in Companies: Prosumer Deposit and VAT Implications for VAT-Paying Businesses
- Voluntary Payments to the Blogger on the Basis of VAT
- Who is Responsible for VAT Fraud? We Already Know More
- When the Purchaser of the Goods is Entitled to Deduct VAT
- Effects of VAT on the sale of real estate in Poland
- Effects of property sale: seller as VAT taxpayer, VAT exemption, and right to reduce VAT amount.
- Does the registration amount for registering VAT on the returned amount of excess VAT increase?
- Who is responsible for VAT fraud? We are one step closer to the answer in Poland.
- Can a buyer deduct VAT based on invoices from a supplier who does not report sales to the tax office?
- 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
- KSeF for VAT exempt but earlier? We explain
- Possibility of deducting VAT for catering services for an accommodation service provider
- Portugal VAT Compliance – What You Need to Know
- Portugal extends VAT rate cuts on essential food items until 2024
- Portugal Government Reduces VAT on Fuel, Resulting in Minor Reduction in Prices
- Portugal Reduces VAT Rates on Certain Goods and Services in 2023
- Romania’s Proposal for Mandatory B2B E-Invoicing to Combat VAT Errors and Fraud
- Romania Proposes to Introduce Mandatory B2B E-Invoicing for all VAT-Registered Businesses
- e-Invoicing mandates and updates: Romania
- Webinar – Recording – e-Invoicing in Romania: RO e-Factura Platform
- B2B Electronic Invoicing Mandatory as of January 2024
- The government removes excise duties from the turnover when calculating the tax and increases the…
- 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 Plans to Zero VAT for Tour Operators, Selling Tours to Belarus
- Russia to Implement Zero VAT for Tour Operators Selling Tours to Belarus, Boosting Tourism
- The Tax Service Explained the Peculiarities of Drawing Up Cash Receipts for the Sale of Sugar-Containing Beverages
- How to Verify the Right to “Catering” VAT Exemption When Moving to Another Region
- Russia Implements Export Duty on Non-Essential Exports
- Russia Exempts Digital Ruble Account Transactions from VAT
- Catering services in new regions exempted from VAT in a special procedure
- Simplified taxpayer cannot claim VAT deduction when issuing an invoice with VAT
- Spain Busts VAT Fraud Network, Detains 49 in Multi-Million Euro Scam
- Publication of Updated DIVA System Technical Specifications and Implementation Schedule
- Transnational Criminal Network Dismantled for €17 Million VAT Fraud in High-End Car Market
- Spain: EPPO Busts €17 Million VAT Fraud Ring Involving Luxury Cars
- E-Invoicing 2024
- New Spanish VAT for Cruise Drink Packages
- Webinar – Slides & recorded session – Technical regulations for B2B e-Invoicing in Spain
- VAT rules make renewal of companies’ fleets more difficult
- Holding Companies’ Right to Deduct VAT on Costs in Sale of Subsidiaries: HFD Decision
- Swedish Supreme Court Overturns Previous Decision on Deduction for Input VAT on Parent Company Sale of Shares in Subsidiary
- VAT deduction is allowed for the sale of shares in subsidiaries
- Sweden Raises VAT Registration Threshold 2025
- Swedish Government Presents Budget Bill for 2024
- Federal Administrative Court’s Position on Services Related to Validator Nodes
- Switzerland – abolition of import duties on industrial goods and VAT rate increase as of 01.01.2024
- Partial Revision of VAT Act: Key Changes in Switzerland’s Value Added Tax System
- What are the Two Types of Electronic Invoices in Turkey?
- Amendment to VAT General Implementation Communiqué No. 47 Published in Official Gazette
- Conditions for VAT exemption in case of free transfer of goods to charitable organizations and…
- Are funds transferred to the VAT SEA considered for the registration amount?
- Tax amounts included in the price of goods should not be indicated in the invoice
- Should VAT be charged when writing off accounts payable? Explanation by the Main Department of the SFS in the Chernivtsi region
- Filling Details in VAT Supplementary Calculation: Guidelines and Requirements
- Penalties for Non-Registration of Invoices in ERPN: Clarification from DPSU
- Can the seller reduce VAT when writing off accounts receivable? (Ukraine)
- After restoring VAT registration, taxpayers cannot include VAT amounts paid for goods/services in their tax credit
- Implementation of taxpayers’ rights to appeal decisions of regional level commissions on VAT issues
- Algorithm for unblocking VAT registration: detailed memo by Getmantsev, including required…
- Transitional Arrangements Ending for Second-Hand Car Sales in NI
- UK sees First Drop in VAT Registrations in Decade
- Petition: Remove VAT and Other Taxes off all Baby and Child Safety Products
- HMRC Guidance: VAT guide (VAT Notice 700)
- HMRC Official Statistics Scottish VAT Assignment – Experimental Statistics
- HMRC to ask VAT-registered businesses to prove UK establishment
- Labour Leader Defends Removal of Tax Exemptions from Private Schools as Not an Attack
- HMRC Changes Late VAT Returns Assessment Process
- Does Your Extended Warranty Provider Charge You IPT or VAT?
- VAT Updates in 2023: Penalties, Registration and VAT on Imports
- Tax News in Brief
- UK Investment Firm Fails to Reclaim VAT for Personal Pensions in Court
- Changes to HMRC’s Late VAT Returns Assessment Process: Why Detailed Records and Prompt Action are Crucial
- Labour’s VAT on school fees plan sparks backlash and threatens independent schools’ charitable status
- Labour Plans to Impose VAT on Private School Fees, Raising £1.7 Billion for State Schools
- VAT Relief for Bad Debts: Res Judicata and Issue Estoppel in British Telecommunications…
- How many VAT inspections does it take for HMRC to find a mistake?
- Value Added Tax (VAT) Guidelines: United Kingdom
- FTT All Answers Limited (AAL) – whether it operated as an agent with VAT due only on the commission element of payments received
- HMRC Guidance: Get confirmation from HMRC that you are trading in the UK
- Private schools may be forced to leave the Teachers’ Pension Scheme if Labour’s VAT plans are implemented
- Update: VAT Notice 701/57 – Changes to VAT rules for health professionals and pharmaceutical products in the UK
- Update: Plastic Packaging Tax Penalties and Appeal Process in the United Kingdom
- VAT Due on All Payments Received by Internet Business Acting as Principal, Not Agent
- VAT Concession Allows Recovery of Input Tax on Specialist Radiation Therapy Devices
- Heartlands House Limited Successfully Appeals HMRC’s Decision on VAT Repayment Claims
- VAT Zero-Rating for Medicines Supplied through Patient Group Directions – SI
- HMRC to ask VAT-Registered Businesses to Prove UK Establishment
- Extension of VAT zero-rating to medicines supplied through Patient Group Directions – Statutory Instrument
- Essay Writing Fees Fully VATable
MIDDLE EAST
- Oman’s Plan for e-Invoicing: Transitioning to Electronic Tax Invoices
- Oman Tax Authority to Implement VAT E-Invoicing System by October 2024
- Omani Economy Grows by 2.1% in First Half of 2023
- IMF: Saudi Economy Grows as it Diversifies
- Transformative Changes in Saudi Arabia’s Tax Landscape: An Interview with Deloitte Partner Hadeel Biyari
- Amendments to Zakat Regulations in Saudi Arabia: Binding Guidelines and Rulings for ZATCA Officials
- Are you Ready to Implement E-Invoice ZATCA Phase 2?
- A Guide to Claiming VAT Refund in the UAE for Tourists
- Are you Ready for the VAT Audit?
- Reverse Charge Mechanism on Supplies of Electronic Devices
- New Reverse Charge Mechanism for Local Electronic Device Supplies in the United Arab Emirates
- VAT Implications on Income from Commercial Property
- Case Study: VAT Health-check Reveals Critical Gaps for ABC Ltd.
- How VAT is Calculated in the UAE and Dubai and who is Exempt from It
- Debunking the VAT Myth: Freezone Companies in UAE and Their Misconceptions
- Can an ECommerce Platform alone Manage Sales Tax
- UAE Logistics Businesses should Handle their 0% Rated Tax Status with Extreme Care
- Preparing for UAE VAT Audit: Updates on Reverse Charge Application for Electronic Devices
- Life after Go-Live: The Ongoing Puzzle Tax Teams must Solve
- Tax Audit Alert: FTA Implements Unannounced Audits with Strict Penalties
- Article 4 – Streamlining Mark Affixation Processes for Excise Goods
