VATupdate.com Daily Newsletter – November 7, 2023

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Headlines November 7, 2023

• The Role of International Agreements in EU VAT Litigation: Resolving Cross-Border Disputes
• European Commission Seeks Members for New CBAM Expert Group
• Italy: Double issuance of invoices: it is possible to issue credit notes (but not necessary)
• Poland – MF: Issuing an invoice before an intra-Community supply of goods does not give rise to a tax liability
• Poland – Should a supplier of goods for export retain any specific documents to be able to zero-rate a supply?

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• VATupdate Newsletter Week 44 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 43/2023
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in October 2023
  • Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• ECJ
  • Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing announced till December 7, 2023
  • 971 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in October 2023
• VAT Rates
  • October 2023 – Main VAT rate changes/updates/news on VATupdate.com
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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AUSTRALIA

• Changes to ATO Lodgement Requirements for Organizations with Over $20 Million GST Turnover

BELGIUM

• Important Updates for the Intervat Application in Belgium: Essential Information for Businesses

BULGARIA

• Recovery of VAT on Uncollectible Receivables using New Electronic Service

CROATIA

• Croatia Implements New Reporting Obligations for Payment Service Providers to Combat VAT Fraud
• Croatia seeks EU Approval for Mandatory B2B e-Invoicing Starting in 2026

EUROPEAN UNION

• EU CESOP Reporting Obligations: Impact on ME Businesses Providing Payment Services in the EU
• The Role of International Agreements in EU VAT Litigation: Resolving Cross-Border Disputes
• European Commission Seeks Members for New CBAM Expert Group
• EU Seeks Members For CBAM Advisory Panel

GERMANY

• Guidelines for Fiscal Representation in Germany
• BMF adjusts VAT guidelines for VAT exemption in respect of laboratory services
• VAT assessment of employee catering in company-owned and externally managed canteens
• Germany Updates List of NATO Headquarters for VAT Exemptions and Tax Relief
• Timing of Receipt in Case of Transfers: Commentary on 06.11.2023 BFH Decision
• Input VAT deduction from subcontractor invoices: Hamburg tax court ruling on invoice issuer and supplying entrepreneur
• Reduced tax rate for admission fees at leisure, fun, and thermal baths

GREECE

• Accountant’s Illness – Late VAT Submission Requires Hospital Certification, Not Home Stay
• Digital Currencies and VAT in Greece: Implications and Future Considerations
• Greece Imposes 24% VAT on Income from Non-Exchange Traded CFDs

INDIA

• Upload GST bills on government portal for a chance to win cash rewards
• India Government to Review and Streamline GST and Indirect Tax Processes in November
• CBIC Clarifies GST Exemption for Pure Services and Composite Supplies in CPWD Horticulture, up to 25% Total Value of Supply
• India Clarifies GST Rules For Bank Guarantees
• Punjab Cabinet Approves pre-GST Arrears Settlement Scheme for Traders
• Bihar Govt Tables Bill to Replace Ordinance to Levy 28% GST on Online Gaming

IRELAND

• Ireland launches public consultation on Real-Time Reporting and E-invoicing
• Ireland Updates Guidance for Platform Operators on DAC7 Reporting Obligations

ITALY

• Double issuance of invoices: it is possible to issue credit notes (but not necessary)
• Guidance on VAT Refunds for Non-Resident Companies in Italy: A Comprehensive Overview
• Tax Reform, First Green Light to the Decree Simplifying tax Obligations
• DAC8 Directive: New Rules for Administrative Cooperation in the Field of Taxation
• Italy Confirms New Cryptoasset Tax Regime

JAMAICA

• Removal of GCT on Animal Imports to Improve Jamaica’s Breeding Stock

JERSEY

• Jersey To Relax GST Grouping Rules

KENYA

• Kenya Revenue Authority Releases Guide for Withholding VAT Exemption Application

LUXEMBOURG

• Luxembourg’s Proposal to Extend Reverse Charge Mechanism for Taxation

MALAYSIA

• Large Number of Singapore Businesses to Implement GST Rate Change in Malaysia
• Malaysia Gazettes Order Granting Sales Tax Exemption for Certain Vehicle Taxpayers
• Malaysia to Implement Sales Tax on Imort of Low Value Goods from January 2024

MONTENEGRO/ SERBIA

• E-Invoice in Montenegro-Collaboration with Serbia

NETHERLANDS

• Knowledge database Mandatory Disclosure Rules/DAC6 updated
• Digital litigation in all tax cases possible from December 4, 2023 in the Netherlands.
• Codification Policy of Reduced Rate for Rearing and Rearing Services Withdrawn
• Indication of ‘Margin Scheme’ on Purchase Declarations Insufficient for its Application
• VAT on the Purchase of an Apartment is not Deductible
• No VAT Deduction on Construction Costs of a New-Build Home with Integrated Solar Panels

NORWAY

• Requirements for SAF-T Financial file for foreign businesses operating in Norway

OMAN

• Oman Introduces Amendments to VAT Executive Regulations, Expands Tax Refund Schemes

POLAND

• Should a supplier of goods for export retain any specific documents to be able to zero-rate a supply?
• New Software License and Implementation in medical facilities – 8% VAT
• Hair transplant procedures can be VAT-free in Poland, confirms the Director of the National Tax Information
• Update on test environments for the National e-Invoice System API and Taxpayer Application KSeF
• No Right to Deduct VAT on Expenditures for Road Reconstruction Project
• VAT on sewage disposal for external recipients and full VAT deduction on investment expenses
• Ruling: 8% VAT Rate for Hearing Aid Batteries
• VAT deduction allowed for alcohol, SPA, and gym at company event
• Poland: Impact of Mandatory KSeF System on Invoice Generation Date
• MF: Issuing an invoice before an intra-Community supply of goods does not give rise to a tax liability

RUSSIA

• From October 16, the List of Equipment, the Import of which is not Subject to VAT, has been Supplemented

SAUDI ARABIA

• ZATCA Opens Public Consultation on Customs Procedures Controls in Saudi Arabia

SLOVAKIA

• New Guidelines on VAT Refunds for Foreign Persons in Non-EU Countries by Slovak Republic

SOUTH AFRICA

• South African Company and Director Face Court for R5.5 Million VAT Fraud
• South Africa Court Ruling Clarifies VAT Liability for Seconded Employees
• South Africa Tables Tax Reform Laws
• South Africa Invites Proposals For Technical Tax Amendments

SPAIN

• VAT actions Required by 30 November 2023 Deadline

SWEDEN

• 5 Major Developments in Sweden
• Division of Input VAT for Mixed Activities: Sweden HFD Case No. 7254-7255-22
• Court ruling allows turnover-based calculation method for mixed activities

SWITZERLAND

• Switzerland: VAT Treatment of Blockchain Services – Taxable and Non-Taxable Activities

TAIWAN

• Taiwan Introduces Tax Incentives for Small Businesses Adopting Mobile Payments
• Attention to Tax Regulations When Donating Supplies to Government or Charities in Taiwan
• Government Grants Received by Organizations in Taiwan: Important Tax Payment Regulations to Note

TURKEY

• VAT for economic assets damaged or lost due to earthquakes in Turkey

UGANDA

• Uganda Implements Digital Service Tax for Non-Resident Providers: Public Notice

UKRAINE

• Reminder from DPS: Mandatory requirements for VAT taxpayers to issue electronic tax invoices
• Budget compensation for cancellation of VAT registration in Ukraine: conditions and requirements

UNITED ARAB EMIRATES

• 5 Major Developments in United Arab Emirates
• UAE FTA Clarifies Reverse Charge Mechanism on Electronic Devices for VAT-registered Entities
• UAE Introduces Ministerial Decision 262 on Criteria for Electronic Device Components

UNITED KINGDOM

• Update: Revoking United Kingdom VAT Option to Tax after 20 Years
• Vistry Homes Ltd’s strike out application dismissed by FTT in United Kingdom
• Derby Quad Ltd: VAT and cultural exemption denied for live event cinema screenings
• HMRC Guidance Fuel and Power (VAT Notice 701/19)
• VAT Rate 2023-2024: How much is VAT in the UK?

UNITED STATES

• Texas Comptroller rules that certain employee health benefits and retirement administration services are not taxable data processing services

WORLD

• Format: Ensuring Accurate Tax ID Validation
• IBFD – Online International Tax Conference 2023 (Nov 23, 2023)
• VATupdate.com Daily Newsletter – November 6, 2023

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