Headlines October 10, 2023
- 971 ECJ VAT Cases are now available on www.vatupdate.com
- ECJ C-427/23 (Határ Diszkont) – Questions – Are VAT refunds to foreign travellers treated as a separate supply of services?
- These are the 119 ECJ VAT Cases initiated by the United Kingdom
- Introduction of E-Invoicing in Germany and other EU countries: a comparison of special measures.
- The current State of the German B2B e-invoicing mandate
- Slovakia Ministry of Finance proposes 2% VAT increase to 22%
- VATupdate Newsletter Week 40 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 39 & 40/2023
- 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
AZERBAIJAN
BELGIUM
- Belgium’s B2B E-Invoicing Revolution: Mandatory Electronic Invoicing by January 2026
- Bill “Various Provisions on VAT” Submitted in the House: an Overview of the most Important Measures!
- Reduced VAT Rate for demolition and reconstruction set to be permanently applicable nationwide from 2024… But only for builders
- Reduced VAT Rate for Home Demolition-Reconstruction Extended, Excludes Developers
BRAZIL
ECJ
- 971 ECJ VAT Cases are now available on www.vatupdate.com
- ECJ C-427/23 (Határ Diszkont) – Questions – Are VAT refunds to foreign travellers treated as a separate supply of services?
- These are the 119 ECJ VAT Cases initiated by the United Kingdom
- Comments on ECJ C-146/22: Applying different VAT rates for different dairy products is permitted
- Comments on ECJ C-355/22: Reasons for the Belgian court to implement a provision that conflicts with the EU are not convincing
- Comments on ECJ C-505/22: A welcome gift upon taking out a magazine subscription does not constitute a delivery of goods free of charge
- Summary of the ECJ Case C-505/22: A subscription gift in exchange for a periodical subscription is considered an ancillary supply
- New ECJ VAT case raised by Netherlands – C-613/23 Herdijk
- New ECJ VAT case C-615/23 referred by Poland to the European Union Court
EUROPEAN UNION
- CBAM Transitional Phase Begins: Reporting Requirements for Importers of Certain Goods
- Understanding the EU Carbon Border Adjustment Mechanism: Implications for Global Trade
- VAT Refund for Car Rentals & Fueling Expenses in the EU
- Vertex Webinar – Are you prepared for ViDA? (Oct 17)
- Poland’s Action to Annul CBAM Regulation 2023/956 in Case against Parliament and Council
EUROPEAN UNION/UNITED KINGDOM
- Cash Accounting Scheme in VAT: How it Works in the EU and UK
- UK Ends Reliance on ECJ VAT Case Law in 2024, Bringing Uncertainty to Past Decisions
FRANCE
- France Releases List of Airlines Benefiting from VAT Exemption for International Flights
- Webinar – Vertex – E-invoicing mandates: France – ask the experts (Oct 12)
GERMANY
- Changes to Fiscal Representation in German VAT Law (BMF)
- Conditions for VAT exemption in the rental of sports facilities in Germany
- Introduction of E-Invoicing in Germany and other EU countries: a comparison of special measures.
- Regulations for VAT benefits based on the Supplementary Agreement to the NATO Headquarters Protocol and VAT exemption
- The current State of the German B2B e-invoicing mandate
GREECE
INDIA
- 52nd GST Council Meeting: Clarification of GST rate on Extra Neutral Alcohol
- 52nd GST Council Meeting: Other GST Law Changes Related to Services
- Applicability of GST on Works Contracts entered before the GST Implementation
- Difference between GSTR 2A and GSTR 3B not a valid ground for disallowing ITC
ITALY
- Group VAT liquidation in merger by incorporation: limitations and implications clarified
- Group VAT without interruption for the subsidiary incorporating external companies
- Interpretation of the participation of a company in the group VAT liquidation after merger
- Italy Extends Reduced VAT Rate for Natural Gas Consumption Until December 2023
- The Agency of Revenue Confirms Reduced VAT for Social Cooperatives, Even if They are Commercial ETS
JAPAN
- Japan Considering New VAT Requirements for Digital Platforms
- Japan considers new VAT requirements for digital platforms to level the playing field for online service providers.
KAZAKHSTAN
LATVIA
MALAYSIA
MALTA
- Malta Introduces Reduced VAT Rate for Short Term Charters of Pleasure Yachts
- VAT in Malta – Part 1: How to Analyse a Transaction from a VAT Perspective?
- VAT in Malta – Part 2: Taxable/ Non-taxable Persons
NETHERLANDS
- Appeal Court of The Hague: Taxpayer’s right to deduct input VAT on renovation costs
- Dutch Court Rules Theater Intermission Drinks Subject to Lower VAT Rate
- Netherlands: General VAT rate applies to the supply of Gladskin for skin conditions and irritations
- Netherlands: Renovation and sale of boat does not qualify as VAT entrepreneurship
- No reduced VAT rate for medical devices for skin conditions and skin irritations
- No VAT deduction based on actual use for rental storage units in the Netherlands
- Pro rata deduction developer 70% based on budget
- Renovation and sale of boat does not lead to VAT entrepreneurship
NORWAY
PERU
POLAND
- Binding Information on VAT Rate for Hamburger 0% VAT
- Binding Information on VAT Rate for Transitional House in the Penal Institution – PKOB 11
- Construction of an Outdoor Gym for Municipal Residents
- Decision Regarding VAT Rate for Food Product – CN 19 – 0% VAT
- Decision Regarding VAT Rate for Food Product “Masa” 0% VAT
- Different VAT rates for selling products in restaurants and shops
- KSeF Malfunction Won’t Paralyze Operations, But Sellers May Face Problems
- VAT Rate for Taxi Service – Decision by Director of National Tax Information
- VAT Taxation of Unbuilt Property Auction Sales – Individual Interpretation
ROMANIA
- Romania’s Mandatory B2B E-Invoicing: Changes Coming in 2024
- Webinar RTC – e-Invoicing in Romania: Navigating the 2024 Regulatory Landscape (Oct 17)
SLOVAKIA
- Expected timeline for B2G CTC roll-out delayed further
- Slovakia Ministry of Finance proposes 2% VAT increase to 22%
SPAIN
- Standard VAT rate for Roadside Assistance Services Provided by Insurance Entities
- Tax Treatment of Roadside Assistance Services in Case of Accidents in Spain
SWITZERLAND
TRINIDAD AND TOBAGO
TURKEY
UNITED ARAB EMIRATES
- Application of Reverse Charge Mechanism on Electronic Devices in UAE for VAT Compliance
- VAT Penalties in the UAE: FTA’s Instalment Plan Solution for Managing Penalties
- VAT Public Clarification | VATP034: Reverse Charge Mechanism on Electronic Devices
UNITED KINGDOM
- A Comprehensive Guide: How to Pay VAT Online in the UK
- HMRC Removes Paper VAT Registration Applications, Transitioning to Online Service
- Is It A Disbursement? And Why Should I Care?
- Update on VAT Margin Scheme Meeting with HMRC
- VAT Treatment of Repatriation of Bodies: FTT Decision in UK Funerals On-line Case
WORLD
- How to create a shortcut (app format) for www.vatupdate.com on your IPhone & Android Phone?
- VATupdate.com Daily Newsletter – October 9, 2023
ZAMBIA
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Recent daily newspapers
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