VATupdate.com Daily Newsletter – October 11, 2023

Headlines October 11. 2023

• ECJ C-527/23 (Weatherford Atlas Gip) – Questions – Refusal of the right to deduct if services are not used for taxable transactions
• Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing announced till November 9, 2023
• E-invoicing Mandate: Transforming Greece’s Tax Landscape by 2024 and Beyond
• Ireland announces public consultation for VAT invoicing and reporting systems

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• 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
  • 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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ASIA PACIFIC

• Is the management of export controls becoming uncontrollable?

AUSTRALIA

• ATO Releases Findings Report for Top 1,000 Income Tax and GST Assurance Programs
• Helping Content Creators in Australia Understand and Comply with GST Obligations

BELGIUM

• Belgium To Make B2B Electronic Invoice Mandatory: planned for 2026
• Plan to Introduce E-Invoicing Mandate on B2B Transactions from 2026
• Reduced VAT Rate for Demolition and Reconstruction from 2024 Permanently Applicable throughout the Country … But Only for Builders

CHINA

• China Monthly Tax Brief: September 2023

CROATIA

• New Regulations that Align with EU Payment Service Provider Directive

CZECH REPUBLIC

• Deadline for Filing Additional Tax Return for Lower Tax (Supreme Administrative Court Decision)

DOMINICAN REPUBLIC

• The Tax Authority Published the First List of more than 500 Obliged to Invoice Electronically no later than January, March and May 2024.

EGYPT

• Egypt Provides VAT Zero-Rating for E-Commerce Services Provided to Non-Residents

ECJ

• ECJ C-527/23 (Weatherford Atlas Gip) – Questions – Refusal of the right to deduct if services are not used for taxable transactions
• Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing announced till November 9, 2023
• Comments on ECJ C-146/22: Reduced rates – different rates for Hot Chocolate – different rates when hot in coffee house v retail – fiscal neutrality – taxpayer loss
• Comments on ECJ C-355/22: Wwhether national law allows limitation of effect of previous court judgment
• Comments on ECJ C-505/22: Gadget given to new magazine subscribers – whether a gift – no – taxpayer win

EUROPE

• Webinar Leitner & Leitner – Slides – Fixed establishment for VAT purposes – Status Quo in the CEE countries

EUROPEAN UNION

• European Union Implements Regulation for Carbon Border Adjustment Mechanism During Transitional Period

GREECE

• E-invoicing Mandate: Transforming Greece’s Tax Landscape by 2024 and Beyond
• Greece Reduces VAT Rate for Goods Used in Agriculture, Animal Husbandry, and Forestry, and for Works to Improve Mobility of Disabled People

GUINEA

• Amending Finance Bill 2023: Guinea to Exempt from VAT Importation of Emergency and Public Service Vehicles

INDIA

• Adherence of e-commerce to Changes in GST Laws
• GST Council to Clarify Input Tax Credit for Life Insurers in India

IRELAND

• Ireland announces public consultation for VAT invoicing and reporting systems
• Ireland Consultation VAT Digital Reporting and E-Invoicing
• Ireland cuts VAT E-Books to Nil
• Ireland extends to 2024 Energy Temporary VAT Cut to 9%
• Ireland raises VAT Registration Threshold 2024

MALAYSIA

• Progress on the Pilot Implementation Model for Peppol Service Providers by MDEC
• The Case for Reintroducing GST in Malaysia: A Sustainable Solution for Fiscal Resilience and Development

MALTA

• Input VAT Recovery – iGaming Industry
• VAT Grouping – iGaming Industry
• VAT in Malta – Part 3: Intra-Community Supplies & Exports

NETHERLANDS

• Analysis of the VAT rate on laughing gas capsules for whipped cream dispensers in the Netherlands
• Bill for additional margin scheme and place of virtual services in VAT accepted
• Implementation of VAT rate directive for antiques, art, and virtual services
• Knowledge group position: Bra with massaging effect falls under the general VAT rate
• Netherlands: Liability of Directors for VAT Debts – Hoge Raad Seeks EU Clarification
• No VAT deduction for construction of ‘low-care’ hospice in the Netherlands, despite separate nursing care
• The Classification of a Massaging Bra for the Reduction of Lymphedema Symptoms under Dutch Tax Law
• The Scope of VAT Information in Disputes over Input Tax Deduction: Beyond the Invoice

NEW ZEALAND

• New Zealand Introduces Global GST Reform related to Electronic Marketplaces

PHILIPPINES

• The Scope of Incidental Transactions and their VAT Liability in the Philippines

POLAND

• E-invoicing: The Future of VAT Invoices in Poland and Beyond
• Poland Reduces Late Payment Interest Rates

SINGAPORE

• Singapore announces adoption of Peppol CTC for enhanced GST administration

SOUTH AFRICA

• South African Tax Agency Updates VAT Guide for Construction and Fixed Property Vendors

SWEDEN

• Budget Law for 2024 in Sweden

TURKEY

• The Impact of VAT Communiqué No. 35 on VAT Withholding Refunds in Turkey

UKRAINE

• Accessing Bank Account Details in the Electronic VAT Administration System: A Guide for Taxpayers in Ukraine

UNITED KINGDOM

• Target Group Ltd – Supreme Court Judgment on Oct 11, 2023 – liability of loan administration services
• UK Funerals On-Line Ltd – FTT – Repatriation of bodies to other countries – whether exempt funeral care or zero-rated transport – both – therefore zero…
• VAT Cut on Medicines in UK Pharmacies: Implications for GP Appointments and NHS Savings

UNITED STATES

• Sales Tax Refund Granted for Electronically Delivered Software Sales in Florida: A Case Study of T-Mobile Resources LLC
• Understanding the Difference Between ‘Origin’ and ‘Destination’ States for Sales Tax
• Understanding the Differences: U.S. Foreign Trade Zone (FTZ) vs. Customs Bonded Warehouses

WORLD

• Sovos Webinar – VAT Snapshot: When Timing Is Everything (Oct 12, 2023)
• The importance of keeping delivery and billing address separate
• VATupdate.com Daily Newsletter – October 10, 2023
• Webinar Pagero – E-invoicing and e-reporting compliance updates (Oct 17, 2023)

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