VATupdate.com Daily Newsletter – November 25 & 26, 2023

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Headlines November 25 & 26, 2023

• E-Invoicing & E-Reporting developments in the news in week 46 & 47/2023
• Poland Proposes Extending 0% VAT Rate on Food Until June 2024
• How many ECJ VAT cases raised per EU Member State in 2023?
• Sweden – Quantity, scope and type of goods/services performed mandatory information on an invoice

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• VATupdate Newsletter Week 46 2023
• 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 44 & 45/2023
  • 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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ANTIGUA & BARBUDA

• Antigua and Barbuda Sales Tax (ABST) to Increase by 2 Percent in 2024 Budget, Says PM Browne
• UPP condemns autocratic 2% ABST increase and calls for unified resistance

AUSTRIA

• Austria Parliament Passes Bills on Tax Measures for 2024 Budget and Renewable Energy

CANADA/ EUROPE

• What Are GST/HST Carousel Schemes?

CROATIA

• Notification of the application of reduced VAT rate of 5% on galenic and magistral preparations

CZECH REPUBLIC

• Consolidation of Reduced VAT Rates in Czech Republic Signed into Law

EGYPT

• Egypt Amends Rules to Allow VAT Payments in Foreign Currency

EUROPEAN UNION

• EU Lawmakers Call for One-Year Pause on VAT Reform to Allow Businesses to Prepare
• How many ECJ VAT cases raised per EU Member State in 2023?

EUROPEAN UNION/ ITALY

• Comments on C-653/22: Customs penalty must be proportional to the alleged evasion, according to the EU Court

EUROPEAN UNION/ NORWAY

• Proposal for Council Decision on Amendment of EU-Norway Agreement on VAT Cooperation and Fraud Prevention

GERMANY

• Germany to Increase VAT on Restaurant and Catering Services to 19% from January 2024
• Germany’s Bundestag passes extended transition to e-invoicing, allowing paper invoices until 2026

GHANA

• A Guide to Registering for VAT in Ghana: Essential Information for New Businesses

ICELAND

• Expiration of Tax Exemptions for Electric Cars, Bicycles, and More on New Year’s Eve 2023

INDIA

• GST Portal Services will not be available until November 26, 2023, at 11 AM
• GTRI Urges Govt to Reduce Import Tax on Goods to Minimize Export Schemes
• ITAT Weekly Round Up
• Supreme Court and High Court Weekly Round-Up

LATIN AMERICA/ SPAIN

• EPPO Raids Criminal Organization in Spain and Latin America in €25 Million VAT Fraud Probe

LUXEMBOURG

• Luxembourg’s Proposed Extension of Reverse Charge Mechanism to Combat VAT Fraud

MALTA

• What are DLT assets and how are they treated for VAT purposes?
• What would be the VAT implications for a gaming company to operate from Malta?

NETHERLANDS

• North Holland Court: 9% VAT rate applies to the supply of plaster shoes
• Supreme Court: Antidumping and compensatory duties; payment of customs debt by a third party

POLAND

• Poland Proposes Extending 0% VAT Rate on Food Until June 2024
• Ruling: Meatless Ready Meal subject to 0% VAT Rate
• Ruling: No Right to Deduct and Refund VAT by the Municipality in Connection with the Renovation of the Village Community Center
• Ruling: VAT Refund Eligibility for Road Reconstruction Expenses
• Understanding E-Invoicing in Poland: The KSeF System and Compliance Requirements

ROMANIA

• Electronic Invoicing in Romania: A Two-Phase Approach for Business Transactions Explained

SAINT KITTS AND NEVIS

• Government Implements VAT Reductions to Boost Construction and Housing Affordability

SAUDI ARABIA

• Expansion of Electronic Invoicing Regime in KSA to Include More Taxpayers from June 2024

SLOVAKIA

• Slovakia Proposes Increasing VAT Registration Threshold to EUR 75,000

SOUTH AFRICA

• Webinar on Customs AEO Process: Digitization and Streamlined Application Platform

SPAIN

• Dismantling of a Criminal Organization Accused of a €25 Million VAT Fraud in Latin America
• VAT Compliance in Spain for Businesses

SWEDEN

• Quantity, scope and type of goods/services performed mandatory information on an invoice

TAIWAN

• Uniform-Invoice Prize Winning Numbers for September to October, 2023 Announced

TURKEY

• Decision to Remove the Right to Deduct VAT Calculated within the Scope of Surveillance and Protection Measures in Imports

UKRAINE

• Extension of Deadlines for VAT Inclusion in Tax Credit after August 1, 2023: Reminder from the SFS

UNITED KINGDOM

• Committee Raises Concerns Over Scottish Government’s VAT Assignment Plans
• EU Proposals for Travel Platforms’ VAT Rules Delayed, Allowing More Time for Preparation
• New HMRC Guidance for Insurance Sector: Fair and Reasonable Partial Exemption Special Methods
• New HMRC guidance on selling goods through online marketplaces and direct to UK customers
• Removing Penalty Points: A Guide to Avoiding Penalties under the New System
• The TalkTalk Case: Examining the Impact of Prompt Payment Discounts on the Value of Supply
• Understanding Split Payments: A Potential Solution for VAT Compliance in Online Sales
• VAT Reclaim for Doctors and Healthcare Professionals: A Comprehensive Guide
• VAT Treatment of ‘Refer a Friend’ Scheme: First-tier Tribunal Rules Against Simple Energy Limited
• Zero-rated Children’s Clothing: Excluding Yemeni, Mongolian, and Tibetan Goat Skin Varieties

UNITED STATES

• Nebraska’s Potential Tax System Overhaul: EPIC Campaign Pushes for Consumption Taxes Only

WORLD

• E-Invoicing & E-Reporting developments in the news in week 46 & 47/2023
• How to create a shortcut (app format) for www.vatupdate.com on your IPhone & Android Phone?
• Selection criteria for an e-Invoicing solution
• VATupdate.com Daily Newsletter – November 24, 2023
• Why are input VAT claims rejected?

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