VATupdate.com Daily Newsletter – December 20, 2023

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Headlines December 20, 2023

• ECJ VAT C-613/23 (Herdijk) – Questions – Liability of Directors for Unpaid Tax Debts: Proportionality and Good Faith
• ECJ VAT C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Compensation for Public Transport Services
• Key VAT Developments in Belgium: Legislative Changes and Anticipated Reforms (2023-2026)
• Spain – Similarities and differences: electronic invoice, SII, VeriFactu and TicketBAI

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• VATupdate Newsletter Week 50 2023
• E-Invoicing
  • 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 48 & 49/2023
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in November 2023
• ECJ
  • Agenda of the ECJ VAT cases – 3 Judgments, 3 AG Opinions, 1 Hearing announced till January 11, 2024
  • 971 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
• VAT Rates
  • Noteworthy VAT Updates and Rate Changes in November 2023
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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ADVERTISEMENT/ JAPAN

• Axway, VATIT, RTCsuite & SNI – Peppol Certified Service Providers in Japan

ALGERIA

• Finance Bill for 2024: Indirect Taxation – Government Approves VAT Reforms

ANTIGUA & BARBUDA

• Antigua and Barbuda Prime Minister Announces Sales Tax Increase and Other Budget Measures for 2024

AZERBAIJAN

• Azerbaijan Implements VAT on Cross-Border Digital Services: Technical Regulations and Compliance Guidance

BAHAMAS

• Bahamas Tax Agency Issues Ruling on VAT Treatment of Professional Services

BELGIUM

• Belgium Parliament Passes Bill to Amend Pro Rata VAT Deduction and Specify Recovery Procedures
• Key VAT Developments in Belgium: Legislative Changes and Anticipated Reforms (2023-2026)

BRAZIL

• NFCom: New mandatory tax requirement in Brazil

CANADA

• Indirect Tax Changes in Canada for 2023: Overview and Upcoming Deadlines

CHILE

• Chilean Tax Authority Provides Guidance on Digital Service Platforms’ Invoice Obligations

CHINA

• Considerations for year-end transfer pricing adjustments in China
• Electronic invoicing in China: The Golden Tax System and the Natural System for e-Fapiao

CROATIA

• New obligations for platform operators (DAC7)

CZECH REPUBLIC

• Czech President Signs Law Implementing New Reporting Obligations for Payment Service Providers to Combat VAT Fraud

DENMARK

• Tax Deductions for Subcontractors: Case Dismissed Due to Lack of Evidence

EUROPEAN UNION

• Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 1 Hearing announced till January 18, 2024
• Changes in VAT rates in the EU for 2024 and specific rates in Switzerland, Czech Republic, Estonia, and Luxembourg

EUROPEAN UNION/ NETHERLANDS

• ECJ VAT C-613/23 (Herdijk) – Questions – Liability of Directors for Unpaid Tax Debts: Proportionality and Good Faith

EUROPEAN UNION/ POLAND

• ECJ VAT C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Compensation for Public Transport Services

EUROPEAN UNION/ UNITED KINGDOM

• Council Implementing Decision: Special measure allows the UK to fix the proportion of VAT relating to expenditure on fuel used for private purposes in business cars…

FRANCE

• France Confirms Schedule for Implementation of e-Invoicing
• France Delays Electronic Invoicing Mandate with Senate Approval

GERMANY

• VAT Treatment of Parking Management Contracts

GHANA

• Ghana’s 2024 Budget: Key VAT Changes and Implications for Businesses

GREECE

• Amendments to VAT Rules: Short-Term Rentals and Reduced Rates
• Greece implements new measures to combat tax evasion
• Greece Implements Reporting Obligations for Payment Service Providers
• Greece Introduces New Tax Fine Regulations

INDIA

• Finance Minister Clarifies Prospective Application of 28% GST on Online Gaming Bets, Excludes Winnings from Valuation Rules
• Non-Issuance of Form GST DRC-04 under CGST Rules: Delhi HC directs to allow GST Refund
• Understanding the Scope of Supply as a Taxable Event Under GST — Section 7

IRELAND

• VAT Notes for Guidance – Finance (No. 2) Act 2023: Changes and Updates

ITALY

• Effects of Exiting the Flat-Rate Scheme on VAT Deduction Adjustment
• Italy Implements New Control for Rejection of Invoices with Invalid Intent Declaration
• Procedure for transferring the advance payment of VAT to the Treasury in December 2023
• Recovering VAT Deduction with the Use of Supplementary Declaration

MALAYSIA

• Digital Service Tax set to increase on foreign services – Effective March 1, 2024

NETHERLANDS

• Application of Nihil Rate for Intracommunity Deliveries and Deductible Input VAT Corrected
• Application of Reduced VAT Rate on Fees for Ticket Resale Services Denied
• Application of Reverse Charge Mechanism in Personnel Loaned for Construction Works: Tax Law Case
• Are the RES vouchers issued by municipalities considered VAT vouchers?
• Correct imposition of VAT deduction on loaned cleaning personnel to hotels
• Important Changes to Dutch VAT Grouping Rules Are Coming in 2024
• Standard VAT rate for resale of tickets via platform
• Upper House of Parliament Rejects Carbon Taxation Bill
• Wholesaler fails to prove transport to Belgium; no VAT zero rate

NETHERLANDS/ TAJIKISTAN

• Tajikistan Cuts VAT Rate for Certain Imports

NEW ZEALAND

• Changes to GST for Online Marketplace Operators and Service Providers in New Zealand

NORWAY

• Amendment to Value Added Tax Act – Original Published Version

POLAND

• KSeF and invoices from and to foreign companies
• Ministry of Finance does not plan to postpone the KSeF implementation date
• Poland Sets 2024 Intrastat Thresholds for Reporting Goods in EU Member States
• Poland’s SKwP Urges Postponement of Mandatory E-Invoicing Platform Launch, Raises Concerns
• Polish SAF-T Update: A Look at the Proposed JPK_KR Changes
• Spokesperson for SME Calls for Delay in Implementation of National e-Invoice System
• Technical Specification on QR codes has been published

ROMANIA

• Romania Releases Essential Guidance for Taxpayers on Mandatory E-Invoice Implementation
• Romania’s New E-Invoicing Rules: Details, Fines, and Compliance Requirements

RUSSIA

• Cancellation of double VAT collection when reselling cars and motorcycles
• Changes in VAT rules for resale of used cars

SAUDI ARABIA

• Decoding e-Invoicing in Saudi Arabia: A Comprehensive Q&A Guide
• Saudi Arabia Urges Businesses to Pay VAT or Face Fines

SEYCHELLES

• Budget 2024: Seychelles Announces Tax Reforms in Value Added Tax Following Budget Speech

SPAIN

• Similarities and differences: electronic invoice, SII, VeriFactu and TicketBAI

SRI LANKA

• Sri Lanka: VAT Exemption for Goods and Services Effective from January 2024

SWEDEN

• Skatteverket’s Decreased Crime Investigation: A Shocking Trend Impacting Swedish Businesses

SWITZERLAND

• Value added tax Act with changes from 2025
• VAT Law with Amendments from 2025

TURKEY

• Ankara wants unconditional start of customs union talks with EU
• Extension of Payment Deadline for VAT Offset in October 2023 SGK General Letter

TURKEY/ UNITED KINGDOM

• Navigating European Expansion: VAT Considerations for Turkish Businesses Establishing a UK Company

UKRAINE

• How to correct the VAT adjustment calculation: reminder from the tax authorities

UNITED KINGDOM

• Court Decides: BOLT’s Services under TOMS
• HMRC Guidance: Updates on VAT appeals
• UK to Implement New Import Carbon Pricing Mechanism by 2027
• UK TOMS VAT margin scheme on mobile ride-hailing services
• VAT, Uber, and the “Gig Economy”: Recent Developments and Implications for Businesses

UNITED STATES

• Considerations for Bulk Sales Tax Requirements in Purchasing Real Property in New York
• Maine Supreme Court’s Ruling on Sourcing Rules for Service Revenues in Market-Based States
• Michigan Tax Tribunal Rules in Favor of Taxpayer in TTI Inc. v. Michigan Department of Treasury Case
• Taxable Revenue and Agency Relationship: A Case Study of Aramark Corporation in Ohio
• Tennessee Court Upholds Sales Tax on Horse-Drawn Carriage Rides as Admission to Amusement
• The Impact of Physical Presence Nexus on State Taxation: A Case Study of Citibank
• Utah State Tax Commission Rules on Sales Tax Liability for Streaming Service Subscription Fees

VIETNAM

• Expediting VAT Refunds for Enterprises: Actions Directed by GDT and Prime Minister

WEBINAR/ EVENT/ WORLD

• The E-Invoicing Exchange Summit Announces Second Edition in Dubai

WORLD

• Continuous Transaction Controls (CTC): A Strategic Approach for Enhanced Tax Compliance and Efficiency
• January 2024 global VAT and GST rises
• The Benefits and Costs of VAT Management in SAP S/4 HANA Migration
• Top 10 Tax Compliance Pitfalls to avoid in 2024
• VATupdate.com Daily Newsletter – December 19, 2023

ZAMBIA

• Proposed Amendments to Zambia’s VAT Law for Cross-Border Digital Services

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