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Headlines December 26-27, 2023
- Simplified Proof of Transport for VAT in Belgium – Intra-EU Trade
- What is the timeline of the E-Invoicing mandate in Dominican Republic?
- CESOP – New articles in the EU VAT Directive 2006/112 applicable as of January 1, 2024
- Poland – One-time tickets exempt from the obligation of issuing structured invoices in KSeF
- 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 50&51/2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in November 2023
- ECJ
- ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 1 Hearing announced till January 18, 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
ALGERIA
ANTIGUA & BARBUDA
AUSTRIA
- Austrian Ministry of Finance Updates VAT Guidelines, Including Rules for Vouchers and Tax Deductions
- Understanding the Reverse Charge Mechanism for VAT in Austria
AZERBAIJAN
- Extension of VAT Exemption for Raw Material Imports in Azerbaijan until 2026 – Decree
- New VAT regulations reshape digital services taxation
BELARUS
BELGIUM
- 23 Situations Requiring VAT Registration in Belgium: A Comprehensive Guide
- Belgium MOF Clarifies VAT Deduction Procedure for 2024
- Simplified Proof of Transport for VAT in Belgium – Intra-EU Trade
BOSNIA AND HERZEGOVINA
BRAZIL
BULGARIA
CHILE
CHINA
DENMARK
- Cultural Levy on on-demand streaming services
- Testing the Validity of the Cash Register SAF-T File in Denmark: Is it Possible?
DENMARK/ FINLAND/ ICELAND/ NORWAY/ SWEDEN
DOMINICAN REPUBLIC
EGYPT
- Egyptian Tax Authority Requires Registration of All Branches for VAT Law Compliance
- New Updates on Egyptian Tax Authority: Collection of VAT in Foreign Currency
- The Era of Digital Invoicing in Egypt: Rules, Formats, and Advantages
- VAT Payment in Foreign Currency: Egyptian Tax Authority Announces New Regulations
ESTONIA
EUROPEAN UNION
- Flashback on ECJ Cases – C-291/07 (Kollektivavtalsstiftelsen TRR Trygghetsrådet) – Cross-Border Consultancy Services and Taxable Person
- CESOP – New articles in the EU VAT Directive 2006/112 applicable as of January 1, 2024
- Comments on C-746/22 – AGO – Time limits for evidence for the refund of VAT to taxable persons not established in the Member State
- Doctoral Thesis Mr. Bijl: The EU VAT treatment of vouchers in the context of promotional activities (2019)
- Electronic customs is a major development for the EU’s Customs Union
- How to Avoid Prefinancing VAT on Importation of Goods in the EU
- Import VAT Deduction Denied for Non-Owners of Goods: European Court of Justice Ruling
- Import-Export Outside the EU: VAT Exemption for Goods En Route to Another EU Country
- Recovering VAT on Unpaid Invoices from Bankrupt Customers: EU Formalities and Legal Challenges
- Understanding the EORI Number: A Key Requirement for Importing and Exporting in the EU
- VAT in the Digital Age – update on progress
EUROPEAN UNION/ LUXEMBOURG
- Changes in VAT treatment of directors’ fees in Luxembourg – Circular 781-1 published
- Luxembourg: CJEU Judgment Exempts Director’s Fees from VAT
- Prejudicial questions to the Supreme Court on VAT consequences of foreign claims adjusters within insurance group
EUROPEAN UNION/ UNITED KINGDOM
FRANCE
- Changes in VAT Reporting and Trade Tracing in France: What Businesses Need to Know
- Top 10 Questions about France e-Reporting
- Understanding VAT Registration in France: When and How to Apply for a French VAT Number
GERMANY
- Changes to the VAT Implementation Guidelines; Effective December 31, 2023
- Developments in the B2B electronic invoicing project
- Tax Correction for Bad Debt – How to Do It Wrong
- Understanding VAT Reverse Charge on Supplies with Installation in Germany
GREECE/ ISRAEL/ MALAYSIA/ ROMANIA
INDIA
- Agreement to Provide Manpower for Maintenance is Contract of Service, not Sale under MVAT Act: Bombay HC
- BIG NEWS: Taxpayers may be allowed to file revised GST returns from April 2025
- Government Explores Inclusion of Electricity in GST Framework to Enhance Competitiveness in Sector
- GST Amnesty scheme appeals applicable till January 31, 2024: Check eligibility, forms required
- No permission to Purchase Raw Material from Open Market for Exports when Advance Authorization is issued to allow Duty Free Import: Delhi HC
- Now GST payments can be made through 25 banks; GSTN added 2 new banks
- Possible GST Rate Rationalisation Expected in FY25: Interim Budget to Provide Indication
- Rectification/Amendments in GSTR – 1 either Online or Manual are Allowable: Bombay HC
- Revised GST Returns: Potential Implementation by April 2025 to Benefit Taxpayers and Reduce Litigation
- Robust GST Revenues and Potential Tax Base Expansion in 2024
- The Impact of Digital Transformation on Indirect Taxation in India
- Weekly GST Communique dated December 25, 2023
ITALY
- Changes in the 2024 VAT model: what’s new
- E-Invoicing Requirements in Italy (Easy Checklist)
- E-Invoicing Technical Specifications vs. 1.8
- Escalation of tax dispute with Tech Giant to EU Commission’s VAT Committee
- Reduction of the value of goods sold to foreign travelers for VAT relief
- The right to deduct VAT paid through reverse charge in case of facilitated adherence to the incorporating entity
KENYA
- Electronic Tax Invoicing Requirements for Non-VAT Registered Persons in Kenya
- Kenya Treasury Seeks Feedback on 2024 Draft Budget Policy Statement – introducing VAT on insurance services and excise duty on coal
- KRA Waives Penalties for Non-VAT Registered Businesses on eTIMS Invoicing Platform
LATIN AMERICA
LATVIA
NETHERLANDS
- Amendment to the VAT decree on immovable property: this is what it says
- BPM Refund Request Denied: EU Law Does Not Override Time Limit for Submission
- How to correct errors in previously filed VAT returns
- Low care hospice services are a service sui generis under the normal VAT rate
- No VAT on delivery of office building transformed into hotel; no overlap exemption applicable.
- Reverse charge arrangement for cleaning hotel rooms
- Take into account VAT corrections for private use of business goods
NORWAY
PAKISTAN
- FBR Introduces New Rules for Extra Tax Collection on Electricity and Gas
- Pakistan Implements Real-Time E-Invoicing for Fast-Moving Consumer Goods
PARAGUAY
POLAND
- One-time tickets exempt from the obligation of issuing structured invoices in KSeF
- Polish authorities: Difficulties in processing JPK, CUK, ALK files
- Reporting invoices issued using a cash register in JPK_VAT
- Ruling: VAT exemption for training services for welders, assemblers, and burners
- Update of JPK service interface specifications – version 4.2
ROMANIA
- Digital Revolution in Finance: Exploring e-Invoicing in Romania
- Romania Alters 2024 E-Invoicing Mandate
SAUDI ARABIA
SLOVAKIA
SOUTH KOREA
SPAIN
- New Fiscalization in Spain: Official Technical Documentation and Requirements for Billing Software System
- Spain Publishes Updated Rules for Certification Process in New Fiscalization System
- Spain to Increase VAT on Energy Bills to 21% in Gradual Phased Approach
- Spain’s Reversion of VAT on Gas to Standard Rate: Impact and Outlook
- Technical regulations for B2B electronic invoicing in Spain
TUNISIA
TURKMENISTAN
UKRAINE
- Filling out Appendix 5 for a revised VAT declaration in case of errors
- Incorrectly compiled unnecessary VAT invoice: should it be shown in the declaration with VAT?
UNITED ARAB EMIRATES
UNITED KINGDOM
- Bolt’s Legal Triumph: Potential £500M Repayment and Implications for Uber
- Consultation outcome – Factsheet: UK Carbon Border Adjustment Mechanism
- HMRC Guidance: Declaring reusable packaging for Great Britain imports and exports
- Increased HMRC VAT investigations result in £11.4bn of unpaid tax recovered
- Plastic Packaging Tax: policy evaluation plan
- United Kingdom Supreme Court judgment in Target case — Taxpayer loss
- VAT treatment of fund management: consultation – Response document and Ministerial statement
UNITED STATES
WORLD
- Understanding VAT Obligations Abroad: When and How to Apply for a VAT Number
- VATupdate.com Daily Newsletter – December 23 – 25, 2023
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