Mistakes
Everyone makes mistakes. Well, not us of course, but everyone else does… This last sentence shows how many people think. It can be hard to admit that you make mistakes, because doing so feels like an attack on our self-worth. However, we probably also all have learned that people should learn from their mistakes. So that almost makes it mandatory to make them, right?
Researchers from the Clinical Psychophysiology Lab at Michigan State University found that people fall into one of two camps when it comes to mistakes: those who have a fixed mind-set (“Forget this; I’ll never be good at it”) and those who have a growth mind-set (“What a wake-up call! Let’s see what I did wrong, so I won’t do it again”).
Even without further knowledge of this study, it makes sense that the people who start-over again and try to benefit from the experience they gained by trial and error, are likely more successful in their lives and careers. Only if you repeat the same mistake over and over again, it’s probably not very smart.
Or, as Paolo Coelho once said: “When you repeat a mistake it is not a mistake anymore: it is a decision.”
One of the biggest mistakes that many people make is that if something or someone is too good to be true, it probably is. Except of course going to VATupdate.com every day. Because there is no downside to that. You’ll learn more about VAT, and what can be wrong about that?
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go directly to the region, click below:
WORLD
- VIES: The Gateway to Streamlined VAT Validation in Europe
- What is AP automation?
- How to Find the Right E-Invoicing Solution for Your Business
- Big Tax Technology Cheat Sheet – VATupdate.com as reference on Linkedin
- Everything you need to know about e-invoicing & e-reporting with SAP DRC
- Fuzzy Matching: A Key to Precise Tax ID Verification
- 2024 tax trends report
- eBook – The Role of IT in the Face of New Regulations and Mandates
- Harnessing VAT compliance for supply chains in Europe
- In Short : What is Peppol and What are eInvoices?
- Is Automation and Digital Awareness Key to Avoiding Invoice Fraud?
- Global VAT & GST on digital services to consumers
- Digital Tax Returns are Evolving, not Becoming Extinct
- A Brief History of E-Invoicing
- Format: Ensuring Accurate Tax ID Validation
- Taxing AI will Fail to Fill the Government Income Gap
- Checksum Digit: Ensuring Accuracy in Tax ID Validation
- Keeping pace with sustainability incentives, carbon regimes and environmental taxes
WEBINARS / EVENTS
- Webinar – Slides & recorded session – E-invoicing and digital reporting across the EU
- Webinar GVC – VAT/GST on Digital Services for Non-Resident Companies in Asia (Nov 29)
- E-Invoicing Exchange Summit Asia (Dec 4-6, 2023)
- The Role of Data within Tax Administrations & Digitized Economies [SOVOS Podcasts]
- IBFD – Online International Tax Conference 2023 (Nov 23, 2023)
AFRICA
- Egypt Tax Authority Announces Amendments to VAT Law Regarding Treatment of Tobacco Taxes
- Important Points on VAT Compliance for E-commerce
- Egypt Tax Authority Issues Tax Ruling on Obligation to Declare Input VAT in Monthly VAT Compensation Return
- Egypt Tax Authority Sets Rules for CIT and VAT Liability on E-Commerce Activities
- 100,000 Egyptian Expats Register for Zero-Customs Car Import Initiative: Maait
- Manufacturers Express Concerns Over VAT Refunds and Dollar Shortage to IMF Team
- Kenya Revenue Authority Releases Guide for Withholding VAT Exemption Application
- Kenya Provides Guidance on Applying for Withholding VAT Exemption
- Nigeria Aims to Increase VAT Revenue to ₦45 Trillion by 2026
- Interest and Penalties do not Apply to Timely Contested VAT Assessments (Tax Appeal Tribunal Decision)
- FG targets N45trn VAT Revenue by 2026
- Sars Set to Squeeze Taxpayers for More
- 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
- 5 Major Developments in Uganda
- Uganda Implements Digital Service Tax for Non-Resident Providers: Public Notice
AMERICAS
- Brazil’s VAT Could Become World’s Highest if Reform Bill Passes
- STF to Determine Constitutionality of Fines Exceeding 20% of Transaction Value
- Brazilian Senate Approves New Federal and State VAT Plans, Phasing Out Social Security Contributions
- STF Rejects Motion for Clarification in “ADC 49” on Transfer of Goods between Establishments
- STJ allows tax credits for intermediate products in State VAT (ICMS)
- Brazil Senate Approves Tax Reform, Simplifying Country’s Tax Code
- STJ authorizes PIS/Cofins credits on State VAT (ICMS-ST) for taxpayers.
- Brazilian Senate Approves New VAT Plans
- Brazil VAT Implementation; Senate Approval
- Brazil Implements New Measures to Expedite Customs Tax Dispute Resolution
- Brazilian Tax Reform, which abolishes five consumption taxes, and substitutes it with one VAT was approved…
- Brazil Seeks To Improve Customs Tax Dispute Resolution
- Brazil VAT Implementation; Senate Progress
- Canadian Tax Essentials For Foreign E-Commerce Businesses
- The Potential Impact of Canada’s Digital Services Tax on US Trade Relations
- El Salvador Introduces Tax Amnesty Program to Settle Outstanding Debts
- Salvadoran Congress approves brief tax amnesty program
- Teachers in Suriname protest government’s refusal to reconsider VAT on fuel and utilities
- Suriname Teachers Protest Government’s Unwillingness to Reconsider Tax
- Understanding the Taxation of Roll-your-own Cigarettes in Washington: A Comprehensive Explanation
- Missouri High Court Affirms Intercompany Resales of Configured IT Equipment Qualify for Exemption
- Texas Comptroller of Public Accounts Proposes Changes to Local Tax Situsing Rule
- Sales Tax Changes: The Impact of State Budgets and Lagging Economic Forces
- Washington DOR Addresses Taxation of Goods Received by Canadians in Washington Near…
- Taxability of Licenses to Use Real Estate in Washington: Explained (Nov 8, 2023)
- Pennsylvania Department of Revenue Updates Sales and Use Taxable and Exempt List
- Excise Taxes and Fees on Wireless Services Drop Slightly in 2023
- Maryland: Digital Advertising Gross Revenues Tax Refund Denial Notices Give Taxpayers Only 30…
ASIA-PACIFIC
- Get Your GST at Settlement Right: Important Steps for Property Buyers and Sellers
- Australian Government went to Step Forward B2B e-Invoicing
- Changes to ATO Lodgement Requirements for Organizations with Over $20 Million GST…
- Gaming companies may seek time for GST replies
- IGST Leviable only on Inter-state ‘Supply’ of Goods or Services or both
- GSTN issues Advisory on Procedures and Provisions Related to GST Appeal Amnesty Scheme
- Royalty for Technical know-how for Manufacture of Pantographs considered as Post Import Activity and cannot made Part of Transaction value of Customs…
- No Service Tax Liability arises When Amount Already Paid By Principal in Lieu of Services Rendered by Cable Fees Collection Agent: CESTAT
- GST Authorities to Send Advisories to Non-Compliant Businesses Regarding E-Invoice Issuance
- Government Likely to Request Supreme Court to Club All GST Online Gaming Cases
- Government Considers Relief on GST for Vouchers and Gift Cards to Address Double Taxation
- Madras High Court Allows Writ Petition, No Recovery Without Complying with CGST Rules
- On offer: Govt mulls some Relief on Levy of GST on Vouchers and Gift Cards
- GST Amnesty Scheme to Benefit Over 2000 Taxpayers in Madhya Pradesh
- Competency And Powers For VAT Amendments In GST Regime
- 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,…
- 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
- GSTN Releases Advisory for Biometric-Based Aadhaar Authentication and Document Verification Pilot Project in Gujarat and Puducherry
- Indonesia to Impose 10% Value-Added Tax on Online Food Services in Jakarta
- Indonesia Collects 1 Billion USD in VAT from E-commerce through Electronic System
- Implementing the Electronic Book Preservation Act in Japan: Guidelines and Best Practices
- Japanese Government Confirms No Changes to Consumption Tax Rates
- Japan Confirms Tax Cut Plans
- 5 Major Developments in Japan
- Japan’s Economic Transition and the Proposal for Consumption Tax Increase: Concerns and Benefits
- Malaysia’s Finance Bill (No. 2) 2023: Details and Amendments
- Malaysia Sales Tax Low-Value B2C Imported Goods Jan 2024
- Large Number of Singapore Businesses to Implement GST Rate Change in Malaysia
- Malaysia to Implement Sales Tax on Imort of Low Value Goods from January 2024
- Malaysia Gazettes Order Granting Sales Tax Exemption for Certain Vehicle Taxpayers
- FBR Introduces Electronic Sales Tax Invoice Rules to Modernize Transaction Recording
- Introduction of the National Sales Tax Return (NSTR) to simplify the sales tax return filing process
- Amendments to Sales Tax Rules for Electronic Invoicing System in Pakistan
- Japanese Companies Threaten to Leave Philippines Over VAT Refund Issues
- Philippines House: Bill addresses VAT rate and refund issues for exporters
- Over 4,600 Cases of Duty and GST Evasion Detected at Singapore Land Checkpoints
- IRAS Updates on InvoiceNow for GST Administration: Pilot Project and New Digital Solutions
- Taiwan: Foreign VAT reclaim on exhibitions & temporary business
- Convenient and Secure Payment Options for Business Tax in Taiwan
- Taipei Tax Bureau: Cloud Invoices with Sales Tax for Purchasing Electronic Services from Overseas E-commerce
- Attention to Sales Tax Issues for Online Sellers during Double 11 Shopping Festival
- Attention to Tax Regulations When Donating Supplies to Government or Charities in Taiwan
- Government Grants Received by Organizations in Taiwan: Important Tax Payment Regulations…
- Export Support Measures in Uzbekistan: VAT Exemption for Export and Related Operations
- Uzbekistan Proposed Tax Measures for 2024
- Mutual Offset of VAT Payments by Large Taxpayers through Tax and Customs Authorities
- Deadline for Payment of VAT, CIT, PIT, and Land Rent Extended
- VAT Cut may put Pressure on State Budget: Finance Ministry
- Submit to the National Assembly to Reduce VAT by 2% until the End of June 6
EUROPE
- Roadtrip through ECJ Cases – Focus on Taxable transactions – Barter deals
- Comments on ECJ C‑410/17 (A Oy) – Barter transactions
- Comments on ECJ C-108/22: The mere resale of services and the need to harmonize the special regime of…
- Comments on ECJ C-453/22: European Court Clarifies Rules on VAT Refund From Tax Authority
- Comments on ECJ C-249/22: Austria may levy VAT in connection with public broadcasting activities
- Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing announced till December 7, 2023
- ECJ Case: Key Ruling on German VAT Reimbursement
- ECJ case C-288/22 (TP): European lifeline or straw for VAT-free collaboration?
- Customs Regulation 42: a red rag for tax inspections
- Deco Proteste: Decrypting the ECJ VAT Judgment on Free Gifts
- VIES: Streamlined VAT Validation in Europe – A Guide to Efficient VAT Compliance
- Applications now open for EU Recognition of State-of-the-Art Customs Academic Programmes
- Behavioural taxation: a Friends of Europe podcast with Maria Elena Scoppio
- EU: List of national portals for reporting to central electronic system of payment information
- DAC8: Crypto assets no longer remain under the European radar
- GENA (EESPA) Statement on EU Digital Reporting Requirements
- EU VAT reforms tracker
- GENA(EESPA) Urges Harmonization of EU Digital Reporting Requirements for E-Invoicing
- Understanding VAT Compliance in EU Countries: Fundamentals, Cross-border Transactions, and Consequences of Non-compliance
- Latest Updates on E-Invoicing Time Frame in the EU
- The Impact of the VAT Gap Report on E-Invoicing and Future Business Operations
- EU’s 2023 VAT Gap Report: Significant Reduction in Revenue Losses and Improved Compliance
- 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
- EU Seeks Members For CBAM Advisory Panel
- New rules for registration and reporting in the EU from 1 January 2025
- Call for members of the ”Informal Expert Group on the carbon border adjustment mechanism (CBAM)”
- EU VAT in the Digital Age Political Agreement this Year?
- VAT Litigation in the EU: The Role of International Agreements
- What’s new in VAT? – October 2023 summary
- Are the Canary Islands part of the VAT European territory?
- Austria Administrative Court Decision: Services are attributed to the person who provides them in their own name
- Austrian Administrative Court Overturns Decision on VAT Exemption for Language School
- Austria Administrative Court Decision on Determining the Unity of Multiple Services in Sales
- Expansion of VAT exemption for adult education institutions through comparable certification programs
- Legal Decision on Payment Obligations in Home Care Services in Austria
- Austrian Administrative Court Decision on the Status of “Vermittler” and “Subunternehmer”
- Austrian Administrative Court’s Recognition System for Private Educational Institutions in Compliance with EU Law
- Qualification Standards for Education Services for Children and Youth in Austria
- Administrative Court’s Decision on Reduction of Benefits for Medical Treatments
- Austrian Administrative Court Decision on the Definition of ‘Mediation’ in Contractual Activities
- Belgium Charges Importers of E-Bikes with €6.6 Million Customs Fraud
- Important Updates for the Intervat Application in Belgium: Essential Information for Businesses
- Bulgaria: e-Transport system implemented
- Bulgaria Assembly Considers Bill to Align VAT Law with EU Directives and Court Decisions
- Recovery of VAT on Uncollectible Receivables using New Electronic Service
- Croatia seeks EU Approval for Mandatory B2B e-Invoicing Starting in 2026
- Croatia Implements New Reporting Obligations for Payment Service Providers to Combat…
- VAT Exemption for Pharmaceutical Marketing Services (Supreme Administrative Court…
- Czech Consolidating Reduced VAT Rates 2024; New 12% Rate
- France’s B2B electronic invoicing dates announced
- List of French Airlines Eligible for VAT Exemption (Updated as of 04/10/2023)
- Deferral on French Reform for Electronic Invoicing
- Germany 2024 VAT Declaration Sample
- No Input VAT Deductions for Import VAT on Goods Never Received (Federal Tax Court Decision)
- Guidelines for Fiscal Representation in Germany
- Timing of Receipt in Case of Transfers: Commentary on 06.11.2023 BFH Decision
- Germany Updates List of NATO Headquarters for VAT Exemptions and Tax Relief
- BMF adjusts VAT guidelines for VAT exemption in respect of laboratory services
- VAT assessment of employee catering in company-owned and externally managed canteens
- Reduced tax rate for admission fees at leisure, fun, and thermal baths
- Input VAT deduction from subcontractor invoices: Hamburg tax court ruling on invoice issuer and supplying entrepreneur
- New Circular Provides Clarifications on VAT Treatment of Derivatives
- Clarifications on the the VAT treatment of derivatives
- Deputy Minister of Finance discusses mydata and the new tax bill
- Return of VAT Credit Balance – Time Limit for Claiming Refund
- Greece’s Crackdown on Businesses Uncovers 33 Million Euros in Hidden Revenues
- Digital Currencies and VAT in Greece: Implications and Future Considerations
- Accountant’s Illness – Late VAT Submission Requires Hospital Certification, Not Home Stay
- Greece Imposes 24% VAT on Income from Non-Exchange Traded CFDs
- Ireland: 2024 rate for Motor Insurers Insolvency Compensation Fund (MIICF) has been set
- Ireland: VAT on full resale price of second-hand cars, not just profit margin
- Revenue Rules out VAT Reclaim for Calf Feeders
- Ireland’s 2024 Budget: VAT Changes and Initiatives
- Ireland Guides On Registering For DAC7
- Ireland launches public consultation on Real-Time Reporting and E-invoicing
- Ireland Updates Guidance for Platform Operators on DAC7 Reporting Obligations
- Ireland Seeks Feedback on Modernizing VAT Process through Public Consultation
- The Indirect Customs Representative is not Jointly Liable with the Importer for VAT
- com Enters Into $100 Million Tax Settlement With Italy
- Credit transfer options for edilizi” interventions: financial or non-financial nature”
- Nature and Application of VAT Refund Interests: A Case Study and Legal Analysis
- VAT Refund Procedure in Italy for Non-Resident Entities: Requirements and Process
- Two Arrested in €50 Million VAT Fraud Scheme Involving Small Electronic Devices in Italy
- The Nature of Applicable Interests in Case of Unclaimed VAT Refund in 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
- Latvia’s Proposal to Raise VAT Rate on Fruit and Vegetables Sparks Controversy
- Latvia Tables Tax Reform Law
- Luxembourg Implements VAT Reverse Charge Mechanism to Combat Carousel Fraud
- Luxembourg to Combat Carousel Fraud with Expanded VAT Reverse Charge
- Luxembourg To Expand Use Of VAT Reverse Charge
- 5 Major Developments in Luxembourg
- Luxembourg’s Proposal to Extend Reverse Charge Mechanism for Taxation
- Luxembourg Domestic VAT Reverse Charge to Combat Fraud 2024
- First Steps Towards B2B E-Invoicing Mandate in Montenegro
- Montenegro is planning to introduce a centralized e-invoicing system
- Montenegro to Implement Mandatory E-Invoicing System in Collaboration with Serbia
- E-Invoice in Montenegro-Collaboration with Serbia
- Explanation of transitional arrangement after increase in VAT rate for sale of new homes
- Interpretation of transitional provision for increased VAT rate in sale of new homes
- No Transitional Law for VAT Increase Applied to Optioned Houses in 2013
- Justified additional assessment of tax on business turnover at the customer
- For real estate transactions in September 2013, a VAT rate of 21% applies
- European Parliament seeks 1-year delay for ViDA
- How a Metal Deal Shaped Dutch Law
- Foreign Establishments soon to be Excluded from Dutch VAT Groups
- No Payment Default Penalties for Participants in the OSS until 1 June 2024
- Knowledge database Mandatory Disclosure Rules/DAC6 updated
- 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
- VAT is rightly reassessed because there is no longer any question of business activities
- No deduction of input tax on the purchase of an apartment, not plausible that the apartment was only used for business purposes
- VAT Treatment in Connection with Transport and Deposition of CO2
- Requirements for SAF-T Financial file for foreign businesses operating in Norway
- Nearly one million entrepreneurs must switch to electronic invoices
- Correction invoices will be one of the most important challenges in the implementation of KSeF
- Toll Manufacturing and VAT: Changes in the Mandatory KSeF System
- Ruling: Plum-filled and Orange Peel Glazed Pastry – 0% VAT
- When is issuing e-invoices mandatory?
- VAT Settlement for the Transfer of a Car for Personal Use
- KAS, CBŚP, and SG seize over 35 million cigarettes worth 27 million PLN
- Tax consultation on JPK_V7M(3) and JPK_V7K(3) structures in progress
- Ruling: Assignment of Receivables and Debt Takeover Exempt from VAT
- Ruling: Exclusion from VAT of the sale of a company
- Ruling: VAT on the sale of real estate by an individual
- Ruling: No right to deduct VAT from expenses for playground reconstruction project
- VAT coefficient is calculated using a uniform method, according to Gazeta Prawna
- Ruling: Supply of a residential building with land and infrastructure – 8% VAT
- Ruling: Input VAT on invoices for construction/furnishing expenses and current expenses
- Ruling: Topping subject to 8% VAT
- Ruling: Exemption from VAT for the sale of an organized part of the enterprise
- Obligation to issue invoices for electricity from photovoltaic sources?
- Ruling: Deducting VAT from municipality expenses on mobile application
- Package is not always a comprehensive service
- Poland – No Right to Deduct VAT from Expenditures for Cybersecurity Project Implementation
- Why not all transactions go into the JPK?
- The SAF-T Regulation will be Aligned with the KSeF
- Will Artificial Intelligence Replace a Tax Advisor?
- 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
- No Right to Deduct VAT on Expenditures for Road Reconstruction Project
- Update on test environments for the National e-Invoice System API and Taxpayer Application KSeF
- VAT on sewage disposal for external recipients and full VAT deduction on investment expenses
- VAT deduction allowed for alcohol, SPA, and gym at company event
- Ruling: 8% VAT Rate for Hearing Aid Batteries
- MF: Issuing an invoice before an intra-Community supply of goods does not give rise to a tax liability
- Changes in SAF-T after the entry into force of the mandatory KSeF
- Are Photocopies of Documents Subject to VAT?
- Changes to VAT Declaration Models and Instructions: Updates and Amendments Effective November 8th, 2023
- Portugal Government Presents 2024 Budget Bill with Tax Changes to Parliament
- Changes to VAT Declaration Models and Instructions: Updates and Amendments…
- Proposed VAT Measures in Portugal’s 2024 Budget: Changes and Implications
- Romania’s electronic invoicing and reporting revolution
- Romania’s Fiscal Reforms: VAT Increase for Specific Supplies in 2024
- Russia Takes Step Towards International Recognition of Foreign E-Signatures
- From October 16, the List of Equipment, the Import of which is not Subject to VAT, has been Supplemented
- Serbia’s New e-Waybill System: Updates and Integration with E-Invoicing Platform
- Serbia: Updates regarding a new e-Waybill system
- New Law on Electronic Invoicing and Upgraded SEF System to Improve Efficiency and Transparency
- 5 Major Developments in Serbia
- Spain’s EPR Regulations for Packaging: What You Need to Know
- Import Self-Liquidation – Monthly VAT Refund
- Important VAT Requests to be Made in November to the AEAT
- Determining VAT Turnover of Non-Resident Companies in Spain: Criteria and Implications
- VAT actions Required by 30 November 2023 Deadline
- Fuel Cards – Swedish Tax Agency’s view
- Requirements for information on quantity, scope, and nature in an invoice
- Sweden Adopts New VAT Law to Align with EU Directive: Key Measures and Implications
- New Online Service for Foreign Companies to Download VAT Return Forms in Sweden
- Registration of Business Activities in the Tax Database in Sweden
- 5 Major Developments in Sweden
- Division of Input VAT for Mixed Activities: Sweden HFD Case No. 7254-7255-22
- 4% automobile tax for electric vehicles
- Switzerland: VAT Treatment of Blockchain Services – Taxable and Non-Taxable Activities
- Mistake in VAT declaration: Will the tax authority reduce the negative value?
- Cancellation of VAT payer during reorganization by merger, consolidation, transformation, division, and separation.
- Taxation of VAT operations for the transfer of property on a gratuitous basis under a loan agreement
- Ukraine Announces Coal Mining VAT Relief
- Changes to Blocking Order for VAT and Excise Tax: What Will Change for Taxpayers?
- Registration of VAT payer in Ukraine: nuances of filling out the application form
- 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
- Tax Exemptions for Charitable Activities and Sponsorship Operations in Ukraine
- Return of Goods by Successor: What about VAT?
- Submission of Data Table by VAT Payer: When and How?
- VAT implications for processing services for non-residents using own raw materials
- When is VAT not charged during the liquidation of fixed assets in Ukraine?
- Application of Cash Method in Construction: Rules and Considerations in Ukraine
- Financial Contribution of the UK to the European Information Systems: Decision No…
- Decision No 4/2023 on Standard Forms for Communication and Statistical Data in VAT and Recovery
- Implementing Rules for Recovery Assistance in VAT and Taxes under Trade and Cooperation Agreement
- Decision No 1/2023 on Procedure for Conclusion of Service Level Agreement [2023/2472]
- Interpreting VAT and Excise Legislation: Changes, Implications, and Legal Certainty
- EORI Number in UK: What is and How to get it?
- Recent changes to VAT exemptions and zero-rating for healthcare providers
- Property giants join campaign for Hunt to restore VAT-shopping
- VAT Challenge: Cultural Exemption for Broadcasted “Live” Events – A Case Study
- New Reporting Rules for UK Digital Platform Operators: Obligations, Penalties, and Compliance…
- VAT exemption for Loan Administration services
- VAT Exemption for Live Cinematic Broadcasts Denied by UK First-tier Tribunal
- Updated Guidance on Zero-Rated Exports in the United Kingdom’s VAT System
- Deadline Approaching: Overseas Businesses Must Submit UK VAT Claims by 31 December 2023
- Looking Again At VAT Groups
- Fatima Jewellers Ltd – FTT – Gold exported to be made into jewellery and reimported – Customs duty and Import VAT on reimportation – part taxpayer win
- Derby Quad Ltd – FTT – Live theatre performances shown in cinema – whether covered by the cultural exemption – no – taxpayer loss
- Form Revoke an Option to Tax after 20 Years have Passed
- How Sole Traders Can Become VAT Registered?
- My Tax Manifesto: Reform the Tax System to Unleash Growth
- 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?
- What is culture? The Derby Quad case
- Only Seven Days until Paper VAT Registrations Are Scrapped by HMRC
MIDDLE EAST
- Oman Expands Eligibility of VAT Refunds for Charities, Importation of Goods
- Oman Introduces Amendments to VAT Executive Regulations, Expands Tax Refund Schemes
- 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
- VAT Reverse Charge Obligation for Electronic Devices Explained
