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Headlines December 21 & 22, 2023
- French tax authorities published the ”external specifications” in English
- ECJ VAT Cases – Pending VAT cases per Dec 22, 2023 (also split per country)
- ECJ VAT cases decided on 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Judgment – Member Board of Directors is…
- EU reviews Italy’s Facebook VAT assessment for ‘free’ platform
- E-Commerce/ E-Services VAT developments Q4/2023
- 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
- VAT Rates
ANTIGUA & BARBUDA
AZERBAIJAN
BELGIUM
- Belgium Delays Implementation of VAT System Modernization Law
- Belgium Embraces Digital Transformation: Mandatory e-Invoicing
- Changes to VAT deduction based on general ratio or actual use – Updates 2024
BRAZIL
- Brazil Tax Agency Releases Updated Version of Electronic Bookkeeping Platform for ICMS, IPI
- Brazil’s Chamber of Deputies approves indirect tax reform bill, introducing dual VAT regime.
- Brazil’s Consumption Tax Reform: A Leap Towards a Modern and International VAT Standard
- Changes in Brazilian ICMS State Rates for 2024: Impact on Tax Reform and Pricing
BULGARIA
BULGARIA/ EUROPEAN UNION
CAMEROON
CZECH REPUBLIC
DEMOCRATIC REPUBLIC OF CONGO
DENMARK
- Denial of Deduction for Purchase VAT and Liability for Withheld Taxes and Contributions
- Denmark enacts cultural levy on providers of on-demand media services
- Denmark Tax Agency Clarifies VAT Liability for Group-Affiliated Companies
- Denmark’s National Tax Court Upholds Decision on VAT Exemption for Replicated Historic Ship Construction
- National Tax Court Decision in Denmark Clarifies Unjust Enrichment from VAT Refund
- Sale of skins in online games – Increase of VAT liability
EGYPT
EUROPEAN UNION
- Comments on ECJ C-288/22: Members of the Board of Directors can engage in economic activities for VAT purposes
- CESOP Framework – EU Cross-Border Payments Reporting and VAT Compliance
- Comments on ECJ C-288/22: Director’s fees: is it the end of a long VAT story?
- Comments on ECJ C-288/22: Guidelines for assessing the independence of a member of the board of directors
- Comments on ECJ C-288/22: Members of a board of directors are not taxable persons, even with variable remuneration
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Judgment – Member Board of Directors is…
- ECJ VAT Cases – Pending VAT cases per Dec 22, 2023 (also split per country)
- ECJ VAT cases decided on 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- EU prolongs tariff suspension for US products related to the steel and aluminium dispute
- EU publishes position to be taken at WCO meetings concerning HS interpretation
- The Evolution of VAT in the Digital Age: One Year Later
EUROPEAN UNION/ ITALY
EUROPEAN UNION/ NETHERLANDS
- ECJ – Preliminary questions on VAT exemption for claims settlement
- Prejudicial questions on VAT consequences of foreign claims adjuster services
EUROPEAN UNION/ UNITED STATES
FRANCE
GERMANY
- Expiration of reduced taxation for restaurant and catering services; Introduction of non-objection regulation for New Year’s Eve
- Important and Interesting VAT Jurisprudence of 2023: Decisions from Various Courts
- Limitations of Flat-Rate Taxation for Farmers; Taxation of Sport, Racing, and Tournament Horses
- Process Interest for Refunded Import VAT: Judgment of 17 October 2023, VII R 53/20
- VAT Benefits under NATO Treaty; Updated List of Official Procurement Agencies
INDIA
- GST Council to Consider Raising Registration Threshold from ₹40 lakh to ₹60 lakh: FM Sitharaman
- NACIN Discusses Implementation of 28% GST on Online Gaming Activities
IRELAND
ITALY
- Adjusting VAT Deduction for Year-End Invoices: Important Considerations for Professionals
- Careful Evaluation and Collaboration with Suppliers for CBAM Report Compilation
- Exclusion of Accessory between Refund Guarantee and Tax Relationship: Irrelevance of Non-notification to Guarantor
- New control on non-taxable VAT invoices in case of invalidated letter of intent
LUXEMBOURG
- Extension of the Reverse-Charge mechanism to include mobile phones, tablets, laptops, gaming consoles, integrated circuits, and deliveries of raw or semi-finished…
- Suspension of Circular No. 781 after ECJ Judgment C-288/22 (Director fees)
MALAWI
MALAYSIA
NETHERLANDS
- Annual plan NL Customs 2024 to Parliament
- Are Damage Settlement Services and Insurance Services Considered a Single Service for VAT Purposes?
- Dispute over VAT on sale of transformed office building to hotel – Court rules in favor of taxpayer
- End-of-year tips and end-of-year corrections
- Incorrect processing of incoming VAT invoices is a debit to many municipalities’ credit processing
- Invalid VAT assessment on dissolved partnership cannot be enforced under previous law.
- Netherlands Waives Default Penalties for Non-Compliance with VAT E-commerce Package
- No VAT deduction for hiring staff to clean hotel rooms
- Update of Dutch VAT Decree for Immovable Property: Key Amendments and Implications
NORTH MACEDONIA
NORWAY
- Changes to Norway’s VAT requirements for ecommerce retailers in 2024
- New VAT implications in Norway for online shopping from abroad in 2024
PAKISTAN
- Committee Established for Implementing Single Sales Tax Return Filing in Pakistan
- New Requirement for Foreign Diplomats in Pakistan: Permission Needed for Zero-Rating
- Technical Specification for Data Sharing through API with FBR (Digital Invoicing)
PANAMA
POLAND
- Constitutional Tribunal Upholds Suspension of Statute of Limitations in Poland
- Corporate Christmas Eve meetings – what about VAT?
- Making a donation in the form of an enterprise to a family foundation without VAT
- Poland Delays Mandatory e-Delivery Implementation
- Poland Extends Reduced VAT Rates on Basic Food and Medicinal Products
- Poland Updates Intrastat Reporting Thresholds for 2024
- Poland’s Supreme Court Allows Deduction of Input VAT for Company’s Employee Accommodation Expenses
- The Ministry of Finance is working on making the CBAM transitional register available
ROMANIA
- Romania Amends VAT Rules, Introduces VAT Deduction for Dwellings
- Romania B2B RO e-invoicing eFactură 2024; user guide
RUSSIA
- Russia Exempts Certain Goods from Exchange Rate Export Duty
- Russia Extends VAT Refund Regime until 2025
- Russia Sets 10% VAT Rate for Treated Sunflower and Corn Seeds
SLOVENIA
SOUTH KOREA
SPAIN
SRI LANKA
- Concerns Raised Over Timing of VAT Hike by Tax Experts
- Sri Lanka Amends VAT Exemptions and Increasing VAT Rate
- Sri Lanka Updates VAT Exemptions in 2024: Complete List and Key Highlights
SWEDEN
SWITZERLAND
TAIWAN
TAJIKISTAN
THAILAND
UKRAINE
- Attention! Webinar for taxpayers in the capital on “Special tax regimes for VAT during martial law”
- Ukraine’s Parliament Approves Law Exempting Radar Devices for Armed Forces from VAT
UNITED KINGDOM
- Bolt Services Ltd Case Report: TOMS Treatment of Non-Travel Operators in VAT and Taxi Services
- HMRC Guidance: Claim a VAT refund as an organisation not registered for VAT
- New Legislation Provides Clarity for UK VAT Regime Amidst Brexit Changes
- Realreed VAT Case Leaves Landlord with £4.5m VAT Cost: A Christmas Nightmare
- UK Government to Implement Carbon Border Adjustment Mechanism by 2027
- UK introduces Carbon Border Adjustment Mechanism (CBAM) in 2027: key measures to consider
- UK Tax Tribunal Rules in Favor of Bolt, Exempting Ride-Hailing Firm from VAT Payment
UNITED STATES
- How to Correct Previous Non-Compliance with Sales & Use Tax: Options for Mitigation
- Massachusetts Proposes Advanced Payment Regulation
- United States weighs hike in tariffs on Chinese Electric Cars
URUGUAY
- Uruguay extends Electronic Invoicing System obligations to all Uruguayan taxpayers
- Uruguay extends VAT e-invoicing deadlines in new resolution.
UZBEKISTAN
WORLD
- E-Commerce/ E-Services VAT developments Q4/2023
- EDI Invoicing: Common Questions Answered
- OECD Tax Database
- OECD: Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy
- The Ultimate Guide to Maximizing VAT Reclaim Potential in 2024
- VATupdate.com Daily Newsletter – December 20, 2023
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