Headlines October 5, 2023
- ECJ C-355/22 (Osteopathie Van Hauwermeiren) – Judgment – A national court cannot use a national provision to maintain certain effects of a provision of…
- ECJ C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate…
- ECJ C-505/22 (Deco Proteste – Editores, Lda) – Judgment – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
- Belgium proposes joint VAT liability for marketplaces and platforms in new draft law
- Greece – What changes in Greece on Jan 1, 2024?
- VATupdate Newsletter Week 39 2023
- Global changes in the Indirect Tax landscape per October 1, 2023 – An Overview
- 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
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in September 2023
- Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
- ECJ
- VAT Rates
AUSTRALIA
BAHRAIN/ GCC/ KUWAIT/ OMAN/ PAKISTAN/ QATAR/ SAUDI ARABIA/ UNITED ARAB EMIRATES
BAHRAIN/ UNITED ARAB EMIRATES
BELGIUM
- A Guide to VAT Rate Belgium and Compliance Requirements
- Belgium proposes joint VAT liability for marketplaces and platforms in new draft law
- Mandatory B2B e-invoicing in Belgium starting from 1 January 2026
- Proposed Amendments to VAT Regulations in Belgium: Implications for Businesses
BOSNIA AND HERZEGOVINA
CANADA
COSTA RICA
CROATIA
CYPRUS
- Corrective Changes to VAT Return: Cyprus Implements New Regulations for Error Corrections
- Cyprus VAT Submission Deadline Extended Due to Technical Issues
DENMARK
EUROPE
ECJ
- ECJ C-355/22 (Osteopathie Van Hauwermeiren) – Judgment – A national court cannot use a national provision to maintain certain effects of a provision of…
- ECJ C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate…
- ECJ C-505/22 (Deco Proteste – Editores, Lda) – Judgment – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply
- ECJ: Hot chocolate in restaurants may be subject to 8% VAT
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
FRANCE
GREECE
- Containing VAT Evasion can Boost Revenues by €2 bln
- Greece’s Digitalization Strategy Aims to Boost VAT Revenue by €2 Billion
- Proposed Law with Changes to VAT Rates and COVID-19 Regulations in Greece
- What changes in Greece on Jan 1, 2024?
INDIA
- 52nd GST Council Meeting: Appointment of GSTAT Chairman and Members Tops Agenda
- BDO Alerts: Indirect Tax Weekly Digest | 04 October 2023
- No Reduction in GST Rate for EV Batteries as Fitment Committee Rejects Proposal
JAPAN
- Japan ‘Deemed Reseller’ for Digital Platforms April 2024
- Japan Discusses VAT Treatment of Digital Platforms
LATVIA
- Draft 2024 budget: Increase VAT registration threshold from EUR 40,000 to EUR 50,000
- Latvia plans to increase VAT registration threshold to €50,000 in 2024
MALAYSIA
- Malaysia Issues Updated E-Invoicing Guidelines: Version 2.0 Replaces Version 1.0
- Malaysia’s Mandatory CTC E-Invoicing: Updates and Guidelines for June 2024 Launch
NETHERLANDS
- A Comprehensive Guide to VAT in the Netherlands for Foreign Companies
- Additional financial transactions as an exception to the pro rata calculation
- Alcoholic drinks during theater breaks eligible for reduced VAT rate
- Application of Reduced Tax Rate on Alcoholic Drinks Provided during Theater Performances
- Belgian osteopaths exempted from VAT retroactively, according to Court of Justice
- VAT deduction not applicable for new low-care hospice construction
PAKISTAN
PHILIPPINES
POLAND
- Additional fee for waste without VAT? Confirmation from the Director of the National Tax Information.
- Binding Information on VAT Rate for Snail Eggs – 0% VAT
- Binding Information on VAT Rate for WIS TOWAR – Angle bar – CN 39
- Exemption from VAT for educational activities of the municipality – correct interpretation after court ruling
- KSeF – the first step. This will be useful to you
- Lack of Right to Reduce VAT by Municipality for Street Lighting Construction
- Small Taxpayer 2024. Limit to VAT, PIT, CIT
- VAT on Polish gastronomy: ECJ to decide on different rates for the same products
- VAT tax consequences of free transfer of expenditure for the construction of stops
ROMANIA
- Guide on VAT Refunds for EU Countries Published by Romania Tax Agency
- RTC Webinar: Unlocking the Romanian e-Invoicing Landscape: Navigating Changes and Future Expectations
- Webinar RTC – e-Invoicing in Romania: Navigating the 2024 Regulatory Landscape (Oct 17)
RUSSIA
SOUTH AFRICA
- Possible VAT Increase Looms as South Africans Face Economic Struggles
- The Impact of EU Carbon Border Adjustment Mechanism on South African Businesses
SPAIN
- Doctrine and Criteria of Economic-Administrative Courts in Spain: Solidarity Liability in VAT Groups
- Errors or delays in the SII do not prevent recovery of input VAT, according to court ruling.
TAIWAN
TRINIDAD AND TOBAGO
UKRAINE
- Calculation of the volume of goods/services supplied within commission agreements for VAT registration
- Conditions for Tax Credit on Purchases in Ukraine: Reporting Period and Registration Requirements
UNITED KINGDOM
- Fees paid to a SIPP Administrator do not fall within the VAT Exemption for Supplies of Insurance
- VAT in the Digital Age: How can UK Businesses Prepare for 2024?
UNITED STATES
WORLD
- Input VAT and Output VAT – What’s the Difference?
- Pagero and PwC announce alliance to support successful e-invoicing implementations
- Pagero and PwC Join Forces to Support Successful E-Invoicing Implementations
- VATupdate.com Daily Newsletter – October 4, 2023
- Who Can Reclaim VAT in Aviation? A Guide to Maximizing VAT Potential in the Aerospace Industry
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