VATupdate.com Daily Newsletter – October 9, 2023

Headlines October 9, 2023

• VATupdate Newsletter Week 40 2023
• E-Invoicing & E-Reporting developments in the news in week 39 & 40/2023
• Belgium – Bill “various provisions on VAT” submitted in the Belgian Chamber of Representatives: An overview of the proposed measures!
• Bolivia Extends Deadline for Certain Taxpayers to Register in VAT Sales and Purchases Registry

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• 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
  • 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 September 2023
• VAT Rates
  • September 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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AUSTRALIA

• Correcting GST Errors in Australia: Guidelines for Correcting Errors on Business Activity Statements
• Voluntary Disclosures for Australia

BELGIUM

• Belgium B2C Marketplace Joint VAT Liabilities 2024
• Belgium Considers Joint VAT Liabilities for B2C Marketplaces in 2024
• Belgium to Implement Mandatory E-Invoicing for Domestic B2B Transactions in 2026
• Bill “various provisions on VAT” submitted in the Belgian Chamber of Representatives: An overview of the proposed measures!

BOLIVIA

• Bolivia Extends Deadline for Certain Taxpayers to Register in VAT Sales and Purchases Registry
• Extended Deadline for certain Taxpayers to Register in VAT Sales and Purchases Registry for September 2023

CYPRUS

• VAT Submission Deadline Extended to October 16

EGYPT

• Egypt Issues New Regulations Applying Zero VAT to E-Commerce Transactions Conducted Outside Local Egyptian Territory

ECJ

• Comments on ECJ C-355/22: A national court cannot apply a national provision that maintains the effects of an incompatible provision with the VAT directive
• Comments on ECJ C-505/22: Free goods are secondary service to the main service of delivering magazines
• Flashback on ECJ Cases C-210/91 (Commission vs. Greece) – Penalty on Temporary importation arrangements for travellers’ personal effects

EUROPE

• How VAT Reviews Find Missed Revenue

EUROPEAN UNION

• EU Launches First Phase of World’s First Carbon Border Tariff
• Fuel cards: Commissionaire scheme for chain supply – VAT Committee’s Guidelines & Working Paper

EUROPEAN UNION/ NETHERLANDS

• Is Directors’ Liability for VAT Debts Too Strict? The Case of the Netherlands and the EU
• Prejudicial Questions on Directors’ Liability for VAT Debts in the Netherlands and the EU

EUROPEAN UNION/SPAIN

• Spain: the proportionality of VAT penalties and EU law

GERMANY

• Germany’s New Guidance on Entrepreneurial Status and VAT Deductions for Research Institutions
• Indirect Customs Agent’s Right to Deduct Import VAT as Input Tax

GHANA

• Government to Introduce Automatic Adjustment Formula for Energy Sector Levies
• GRA Goes after more Businesses – Over tax Non-Compliance

GREECE

• Greece delays implementation of VAT decision on goods in free zones
• Greece Enacts Reduced VAT Rates for Agricultural Items, Services for Overcoming Architectural Barriers
• Law No. 5057: Changes in VAT rates published in the Official Gazette

INDIA

• 18% GST on parent company’s guarantee to subsidiary, waives tax for director’s personal guarantees
• 5% GST applicable on job work services for processing of Barley into Malt: GST Council
• All states for 28% GST on online money gaming effective from 1 October: Revenue Secy Sanjay Malhotra
• BDO Alerts: Indirect Tax Alert – Recommendations of the 52nd GST Council Meeting held on 7 October 2023
• Centre Clarifies that GST on E-Gaming Firms is Not Retrospective, Dissenting States Informed
• GST Council Recommendations Include Valuation of Corporate Guarantees
• Inability to Monitor GST Portal Amidst Staffing Shortage: Madras High Court allows Construction Company to file Statutory Appeal Beyond Limitation Period
• Weekly GST Communique dated October 9, 2023

IRELAND

• Amendments to Tax and Duty Manual Customs Transit – General Part 1

ITALY

• Are transactive agreements exempt from the annual limit for issuing VAT credit notes in Italy?
• Italy: Court rules against maintaining effects of incompatible VAT law
• Tax implications of leasing property for a non-commercial simple company in Italy

JOB OPPORTUNITIES

• Job opportunities in Canada, Poland and Switzerland

KAZAKHSTAN

• The Phone Number of Technical Support has been Temporarily Changed in the E-Invoice Information System

KENYA

• The IMF in Kenya: Regressive taxation as the new face of austerity

MALTA

• Course Zampa Debattista – Navigating the Articles of the Malta VAT Act (Oct 27, 2023)

NETHERLANDS

• Access to the performance including provision of intermission drinks, a single service at a reduced VAT rate
• Directors’ Liability for VAT Debts may become Less Stringent
• Netherlands Court Rules in Favor of Tax Refund for Construction Project
• Services provided by a hospice for terminal guests are exempt from VAT

PHILIPPINES

• Reiteration of VAT Incentives for Registered Businesses under Create Law

POLAND

• ECJ: Tablets or Smartphones in Exchange for Subscription are VAT-Free
• Mandatory B2B E-Invoicing: Is Self-Billing still allowed?
• Poland’s Budget Receives Higher VAT. Who Will Return the Surplus?
• Poland’s Tax Office to Reduce VAT Sanctions, but Still Obliged to Impose Them
• The Budget got a Higher VAT. Who will give back the Surplus?
• The Tax Authorities will Reduce the VAT Penalty, but they are Obliged to Impose It
• VAT Rate on the Purchase Invoice is too High. Not so Problematic
• Who is VAT-OSS for?

ROMANIA

• Romanian Parliament Considering Draft Law to Ensure Long-Term Financial Sustainability Including VAT Measures

RUSSIA

• Russia to Set Zero VAT Rate for Certain Medical Equipment

RWANDA

• Rwanda Gazettes New VAT Law

SINGAPORE

• Singapore Sets Out Eligibility Criteria For International Carbon Credits Under Carbon Tax Regime

SLOVAKIA

• July 2024: Simplifying Slovakia’s VAT Act to align with EU VAT Directive and ECJ rulings
• Slovakia VAT Changes

SOUTH AFRICA

• Impact of Increased Value-Added Tax Rate on Poorest South Africans
• Media Release: Constitutional court decision on duty-free purchases
• SALGA Calls for Suspension of VAT on Poultry Products
• VAT 409 – Guide for Fixed Property and Construction (Issue 7)

SPAIN

• Understanding VAT in Yachting

TAIWAN

• Taiwan Customs Requires Declaration of Input Tax Payment Certificate for Business Tax

TRINIDAD AND TOBAGO

• Business Groups want Sales Tax to Replace VAT

TURKEY

• Türkiye Establishes New Digital Tax Office to Streamline Electronically Offered Services

UKRAINE

• How to Cancel VAT Registration with TOT: Reminder from DPS Ukraine
• Ukraine needs to Adopt Law on Emissions Trading System Next Year to Resolve Issue of CBAM – Minister of Natural Resources

UNITED KINGDOM

• Guernsey Weighs Up Alternatives To GST
• HMRC Guidance Check a UK VAT Number: Service Availability and Issues
• HMRC Guidance Making Tax Digital for VAT: Service Availability and Issues
• HMRC Guidance VAT Online: Service Availability and Issues
• HMRC Updates Guidance on Governance of UK Tax Disputes
• The Logic of Charging VAT on Private School Fees
• Withdrawal of Paper VAT Registration Form

UNITED STATES

• America’s Solution to the Deficit: Implementing a National Sales Tax
• S. Additions to Export Administration Regulations (EAR) Entity List

UZBEKISTAN

• Uzbekistan Provides Customs Duty and VAT Exemption on the Import of Certain New Technological Equipment not Produced in Uzbekistan

VIETNAM

• VAT Continues to be Proposed to be Reduced in the First 6 Months of 2024

WORLD

• Axway Demo: Building your API Marketplace with Amplify APIM
• E-Invoicing & E-Reporting developments in the news in week 39 & 40/2023
• VATupdate Newsletter Week 40 2023
• VATupdate.com Daily Newsletter – October 7 & 8, 2023

ZAMBIA

• Zambia Plans to Combat VAT Fraud with Electronic Invoicing by 2024

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