Happy New Year!
The first newsletter of 2024 with the latest news from 2023. We hope you all made it in good health and with nice and loving companions.
2023 was another great year for VATupdate.com. We had 1.6 million pageviews and more than 350k people using our website! That’s really incredible, and we therefore want to say thank you to all of you!
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To go directly to the region, click below:
WORLD
- Taxation of the Digitalized Economy: Recent Developments and Updates by KPMG (December 2023)
- Understanding VAT Obligations Abroad: When and How to Apply for a VAT Number
- E-Invoicing & E-Reporting developments in the news in week 50&51/2023
- The Ultimate Guide to Maximizing VAT Reclaim Potential in 2024
- EDI Invoicing: Common Questions Answered
- OECD Tax Database
- E-Commerce/ E-Services VAT developments Q4/2023
- OECD: Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy
- The Benefits and Costs of VAT Management in SAP S/4 HANA Migration
- Top 10 Tax Compliance Pitfalls to avoid in 2024
- January 2024 global VAT and GST rises
- Continuous Transaction Controls (CTC): A Strategic Approach for Enhanced Tax Compliance and Efficiency
- How external invoicing is changing the game
- January 2024 VAT and GST Changes: What you need to know
- Experts predicted cloud, security challenges, talent gaps, and AI everything in 2023. How it played…
- OECD extends deadline on digital services tax shift negotiations
- Global VAT & GST on digital services to consumers
- VAT TV December 2023 news
- New PEPPOL Standards: Mandatory ISO Certification for All Access Points
WEBINARS / EVENTS
- Post-Master EU VAT (in English) Erasmus University Rotterdam
- SNI Webinar – Recording – Revolutionizing E-Invoice Regulations in 2024: A Focus on Romania, Greece, Israel, and Malaysia
- Webinar – Recording – Unlock LATAM – Outlook for 2024 and beyond
- The E-Invoicing Exchange Summit Announces Second Edition in Dubai
AFRICA
- VAT Digital Toolkit for Africa
- Significant Changes to Tax Legislation in East Africa: Deloitte Interview with Patrick Chege
- New WTO information note reveals changing pattern in Africa’s trade in intermediate goods
- VAT Measures in Finance Plan 2024: Reporting & Exemptions
- Finance Bill for 2024: Indirect Taxation – Government Approves VAT Reforms
- VAT Payment in Foreign Currency: Egyptian Tax Authority Announces New Regulations
- 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
- Egypt Exempts Imports from Foreign Currency VAT, Focuses on Goods and Services
- Egypt Tax Authority Reduces VAT Rate from 14% to 5% for Equipment Used Under Completion Contracts.
- Egypt Tax Authority Reminds Taxpayers of Mandatory Information Requirements for E-Receipt, E-Invoice Transmissions
- Parliament Approves VAT Amendment Bill 2023 and 2023 Appropriation Bill
- Parliament Swiftly Passes VAT Amendment Bill Ahead of Christmas Recess
- Ghana’s 2024 Budget: Key VAT Changes and Implications for Businesses
- VAT Flat Rate Scheme: Simplifying Taxation for Retailers and Promoting Fairness in Ghana
- KRA Introduces E-Invoicing to Enhance Tax Compliance and Streamline Filing Procedures
- KRA Waives Penalties for Non-VAT Registered Businesses on eTIMS Invoicing Platform
- Electronic Tax Invoicing Requirements for Non-VAT Registered Persons in Kenya
- Kenya Treasury Seeks Feedback on 2024 Draft Budget Policy Statement – introducing VAT on…
- FIRS Implements Digital System to Collect VAT from Informal Traders in Nigeria
- World Bank Urges Nigerian Government to Raise VAT Rate for Increased Non-Oil Revenue
- Nigerian Government Exempts Liquefied Petroleum Gas from Customs Duty and VAT, Reducing Cooking Gas Costs
AMERICAS
- Antigua and Barbuda to Increase VAT Rate and Implement Other Tax Hikes
- Antigua and Barbuda MOF Presents 2024 Budget Statement with Tax Concession Reductions and Rate Increases
- Antigua and Barbuda Prime Minister Announces Sales Tax Increase and Other Budget Measures for 2024
- Antigua raises ABST to 17%
- 2024 Budget: Government Implements Sales Tax Hike, Expanded Levies
- Argentina Introduces indirect tax and customs benefits to Attract Large Investments
- Argentina’s Economic Reconstruction: Tax and Customs Changes for Private Sector and Foreign Trade
- Amendments to Argentina’s Customs Code and Foreign Trade Regulations: Decree of Public Emergency
- Amendments to Argentina’s Customs Code and Foreign Trade Regulations: Decree of Public…
- Argentina’s Milei to seek 15% export tax hike on some grains
- Brazil Implements Constitutional Amendment for Significant Indirect Tax Reform
- Brazil’s Tax Reform: Shifting to Value Added Tax for Economic Growth and Simplification
- Newly released technical note introduces the event of Delivery Failure to goods e-invoice
- Changes in Brazilian ICMS State Rates for 2024: Impact on Tax Reform and Pricing
- Brazil’s Consumption Tax Reform: A Leap Towards a Modern and International VAT Standard
- Brazil Tax Agency Releases Updated Version of Electronic Bookkeeping Platform for ICMS, IPI
- NFCom: New mandatory tax requirement in Brazil
- Brazilian Lawmakers Approve Landmark VAT Legislation, Phasing Out Existing Taxes by 2033
- Brazil’s Historic Tax Reform: Simplifying the System and Introducing a Dual VAT
- Brazil’s lower house approves the tax reform
- Brazil’s Tax Reform Overcomes Hurdle, Lowering Bureaucracy but Not Taxes
- GST/HST action required on pensions for 31 December year end
- CRA GST/HST Project – Use of Staffing Agencies
- Canada’s Bill C-59 to implement outstanding indirect tax measures receives first reading
- Colombia Implements Temporary VAT Exemption/Zero-Rating for Certain Goods and Services
- Navigating Colombia’s E-Invoicing Updated Rules: An Updated Guide
- Paraguay Introduces New Decree to Regulate E-Invoicing Obligations
- Paraguay e-invoice Marangatú SIFEN 2024 update
- Paraguay Updates E-Invoicing Regulations: New Types of Invoices and Expanded Obligations
- Steel and aluminium tariff dispute: pause continues
- Understanding Sales Tax on Services in Nevada
- 2024 Sales Tax Trends: Weaker State Revenue, Delivery Fees, Thresholds, and Sales Tax Holidays
- Maryland Introduces New Online Filing Portal for Business Taxes
- Tax Exemption Granted to Publishing Industry Leaders in Washington State
- Changes to Iowa Sales Tax Exemptions for Computer Purchases Ending in 2024
- Sales and Use Tax Sourcing Guidelines for Out-of-State Purchases in Michigan
- US rate updates effective January 1, 2024
- Colorado Self-Administered Local Rate Changes Effective January 1, 2024
- Leveraging Tax Technology for Successful Sales Tax Audits
- Florida to Hold Second Back-To-School Sales Tax Holiday in January
- Texas Economic Nexus: Sales Tax Requirements for Out-of-State Businesses Explained
- Understanding Arizona’s Economic Nexus: Sales Tax Requirements for Out-of-State Businesses
- Iowa: Proposed Rule Changes Address Resale and Manufacturing Exemptions, Remote and Marketplace Sales, and Digital Products
- Tennessee: Customized Software Services Deemed Taxable and Cannot be Allocated to Out-of-State Users
- Considering a VAT: A Potential Solution for Taxation and Debt
- Michigan Department of Treasury Provides Guidance on Sales and Use Tax Refund Procedures
- Tennessee: Updated Tax Manual Reflects Adoption of Streamlined Sales Tax Sourcing Provisions
- Iowa DOR Reminds that Exemption for Certain Purchases of Computers and Peripherals Expires December 31
- Florida DOR Warns of Potential Compliance Issues for Merchants Making Sales through Delivery Network…
- New Mexico tax department adopts rules clarifying when receipts from digital advertising services are taxable
- Massachusetts Proposes Advanced Payment Regulation
- United States weighs hike in tariffs on Chinese Electric Cars
- Tennessee Court Upholds Sales Tax on Horse-Drawn Carriage Rides as Admission to Amusement
- 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
- Utah State Tax Commission Rules on Sales Tax Liability for Streaming Service Subscription Fees
- Hawaii: Maui County Surcharge Takes Effect in January
- Kansas Phase Out of Sales Tax on Groceries to Continue January 1st
- Utah Imposes Electric Vehicle Charging Tax
- Iowa Department of Revenue Reminds of Sales Tax Exemption for Computers and Peripherals
- Uruguay extends Electronic Invoicing System obligations to all Uruguayan taxpayers
- Uruguay Implements Electronic Invoicing Requirement for Most Taxpayers
- Uruguay Extends Electronic Invoicing Requirement to Most Taxpayers
ASIA-PACIFIC
- Azerbaijani President Extends Import VAT Exemption for Specific Materials until 2026
- Raw materials and materials exempted from the import value added tax till 2026
- Extension of VAT Exemption for Raw Material Imports in Azerbaijan until 2026 – Decree
- New VAT regulations reshape digital services taxation
- Azerbaijan VAT on digital services update
- Azerbaijan Implements VAT on Cross-Border Digital Services: Technical Regulations and Compliance…
- VAT deposit account for automated control and collection of additional VAT
- China MOF Issues Guidelines on Preferential Tax Policies for Small Businesses
- Electronic invoicing in China: The Golden Tax System and the Natural System for e-Fapiao
- Considerations for year-end transfer pricing adjustments in China
- China-based Director Sentenced to Jail and Fined S$2 Million for GST and Money Laundering Offences
- GSTN Extends Deadline for ITC Reversal Opening Balance Declaration
- GST Council gives extra time to tax officials for recovery of FY19, FY20 dues
- Union Minister Piyush Goyal Releases E-Commerce Exports Handbook for MSMEs
- GSTAT, Online Gaming and More: Major GST Changes in 2023
- Tribunal allows CENVAT credit on transportation services up to buyer’s premises
- Legal remedy for taxpayers indirectly affected by advance ruling
- GSTN enables online filing of Annexure-V for Newly Registered GTAs under FCM
- Revised GST Returns: Potential Implementation by April 2025 to Benefit Taxpayers and…
- The Impact of Digital Transformation on Indirect Taxation in India
- Possible GST Rate Rationalisation Expected in FY25: Interim Budget to Provide Indication
- Robust GST Revenues and Potential Tax Base Expansion in 2024
- Government Explores Inclusion of Electricity in GST Framework to Enhance Competitiveness in…
- Rectification/Amendments in GSTR – 1 either Online or Manual are Allowable: Bombay HC
- Now GST payments can be made through 25 banks; GSTN added 2 new banks
- No permission to Purchase Raw Material from Open Market for Exports when Advance Authorization is issued to allow Duty Free Import: Delhi HC
- GST Amnesty scheme appeals applicable till January 31, 2024: Check eligibility, forms required
- Weekly GST Communique dated December 25, 2023
- BIG NEWS: Taxpayers may be allowed to file revised GST returns from April 2025
- Agreement to Provide Manpower for Maintenance is Contract of Service, not Sale under MVAT Act: Bombay HC
- India GST rate consolidation 2024
- Valuation rules for GST on e-gaming platforms effective prospectively: FM
- GSTN introduced a new feature ‘Grievance Against Payment (GST PMT-07)’ on the GST Portal
- Supreme Court and High Court Weekly Round-Up
- ITAT Weekly Round Up
- GST Council to Consider Raising Registration Threshold from ₹40 lakh to ₹60 lakh: FM Sitharaman
- Understanding the Scope of Supply as a Taxable Event Under GST — Section 7
- 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
- Parliamentary Panel Urges GST Exemption for Pharma Imports in Life-Saving Medicine Research
- Supreme Court Dismisses Petition on GST Input Tax Credit
- Sweet Traders Seek Bengal Government’s Help for Equal GST on Packaged Sweets and Snacks
- India appeals second panel report in dispute regarding Indian tech tariffs
- CBIC Launches ICETRACK Mobile App for Live Tracking Customs Documents Verification and Clearance
- Resolution of GST Portal glitch: ITC now auto-populated in GSTR-3B
- Subcontractor is Liable to Pay Service Tax Even If Main Contractor Has Discharged Service Tax on Contract Value: CESTAT
- Japan proposes introduction of JCT on digital platforms
- 2024 Tax Reform Package Including VAT Treatment for Digital Platforms and Crypto Asset Reporting Framework
- SAP: Enabling Changes to Japan Consumption Tax Invoices in SAP Buying and Invoicing
- Japan has banned the import of Russian diamonds
- VAT Exemption on the realization of digital assets
- Kazakhstan’s Official Gazette Publishes Law Amending Tax Code, Exempting Digital Asset Sales from VAT
- Digital Service Tax set to increase on foreign services – Effective March 1, 2024
- Malaysia Sales Tax low-value B2C imported goods Jan 2024
- Customs Duties on Re-importation of Pakistan-Made Goods: Updated Regulations for Tax Year 2024
- Pakistan Releases Dutiable Goods List for Tax Year 2024 to Clarify Customs Duties
- FBR Sets Conditions for Zero-Rate Sales Tax Facility in 2024
- Pakistan Implements Real-Time E-Invoicing for Fast-Moving Consumer Goods
- FBR Introduces New Rules for Extra Tax Collection on Electricity and Gas
- Pakistan Opens Customs Clearance on Last Two Days of 2023 to Boost Revenue and Trade
- FBR Introduces Simplified Procedure for Sales Tax Collection on Used Vehicles
- New Requirement for Foreign Diplomats in Pakistan: Permission Needed for Zero-Rating
- Committee Established for Implementing Single Sales Tax Return Filing in Pakistan
- Technical Specification for Data Sharing through API with FBR (Digital Invoicing)
- New Procedure for Sales Tax Refund in Pharma Sector: Streamlining Processes and Facilitating the…
- FBR Introduces Supportive Documents for Sales Tax Refund to Enhance Transparency and Efficiency
- Sales Tax Registered Persons Required to E-File Returns for Tax Year 2024
- FBR Provides Guidance on Sales Tax Refund Claims for Tax Year 2024
- The Philippines introduces new rules for e-commerce
- Philippines to Impose VAT on E-Services Starting March 2024
- Korea to Expand VAT Receipt Requirements for Cash Payments in 2024
- Publication of Key Practices for 2023 VAT Declaration for the Convenience of Members
- South Korea MOF seeks comments on further extension of reduced tax rates on petroleum products
- Impact of New VAT on Software and Digital Service Providers in Sri Lanka
- Sri Lanka Updates VAT Exemptions in 2024: Complete List and Key Highlights
- Concerns Raised Over Timing of VAT Hike by Tax Experts
- Sri Lanka Amends VAT Exemptions and Increasing VAT Rate
- Sri Lanka: VAT Exemption for Goods and Services Effective from January 2024
- Exemption of Goods and Services under Value Added Tax Act, No. 14 of 2002
- Taiwan Extends Tax Relief Measures in Response to Russia’s Invasion of Ukraine
- Sales of goods other than prescription drugs by pharmacies should be subject to business tax according to law
- Obtaining VAT-inclusive cloud invoices for prize redemption when buying electronic services from…
- The Carbon Border Adjustment Mechanism (CBAM) and how it can affect Thai exporters
- Thailand Aims to Restore Pre-Pandemic Tourism Levels by 2024 and Streamlines VAT Refund Process
- Uzbekistan Ends VAT Benefits for Medicines and Medical Services, Effective April 2024
- Cancellation of certain VAT privileges and changes in import regulations in Uzbekistan
- Procedures for Requesting Refund of Negative Tax Amounts in Uzbekistan
- Increase in the Number of VAT Payers in Uzbekistan: Sectors and Growth Rates
- Reduction of 2% in value-added tax from 1/1/2024 – Government issues Decree 94/2023/NĐ-CP
- Expediting VAT Refunds for Enterprises: Actions Directed by GDT and Prime Minister
EUROPE
- VAT cuts as Europe food inflation eases to 4.2% Nov 2023
- No date yet for the opening of customs in Ceuta and Melilla
- Northern Ireland may continue to apply VAT Flat-Rate Scheme for Non-Deductible VAT Charged on Fuel Expenses for Company Cars
- Council Decision Amending VAT Directive for UK’s Special Measure in…
- New ECJ VAT Case C-794/23: Finanzamt Österreich
- New case C-622/23: Court of Justice to Decide on VAT Application to Unfulfilled Construction Contracts
- New ECJ VAT case: C-785/23 (Bulgarian posts)
- These were your 10 favourite ECJ cases in 2023
- Agenda of the ECJ VAT cases – 3 Judgments, 1 Hearing announced till January 25, 2024
- Comments on C-746/22 – AGO – Time limits for evidence for the refund of VAT to taxable persons not…
- New ECJ VAT Case C-796/23: Česká síť vs. Czech Republic
- Comments on ECJ C-288/22: VAT Ruling: Director Remuneration and Economic Activity
- Comments on ECJ C-288/22: Members of the Board of Directors can engage in economic activities for VAT…
- Comments on ECJ C-288/22: Members of a board of directors are not taxable persons, even with variable remuneration
- ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- ECJ VAT Cases – Pending VAT cases per Dec 22, 2023 (also split per country)
- Comments on ECJ C-288/22: Guidelines for assessing the independence of a member of the board…
- Comments on ECJ C-288/22: Director’s fees: is it the end of a long VAT story?
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Judgment –…
- Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 1 Hearing announced till January 18, 2024
- Comments on ECJ C-519/22: AG Kokott’s Opinion on VAT Guarantee and Charter of Fundamental Rights
- Comments on ECJ C-746/22: Contradiction with EU law according to AG in Hungarian VAT refund procedure
- Comments on ECJ C-519/22: Hungarian security scheme according to ECJ AG not EU-proof
- ECJ Advocate General Opinion on Hungarian VAT Rules for Slovak Company’s Power Plant Services
- Flashback on ECJ cases C-347/90 (Bozzi) – VAT Directive: States Allow Supplementary Contributions for Lawyers
- Luxembourg: CJEU Judgment Exempts Director’s Fees from VAT
- Changes in VAT treatment of directors’ fees in Luxembourg – Circular 781-1…
- Dutch Perspective on ECJ case: Luxembourg Board Member of the Board of Directors is…
- Prejudicial questions on VAT consequences of foreign claims adjuster services
- ECJ – Preliminary questions on VAT exemption for claims settlement
- ECJ VAT C-613/23 (Herdijk) – Questions – Liability of Directors for Unpaid Tax Debts: Proportionality and Good Faith
- Non-independent manager is not subject to VAT, according to the Court of Justice of the EU
- ECJ VAT C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Compensation for Public Transport Services
- ECJ VAT C-680/23 (Modexel) – Questions – Must the phrase “the following period” in Art. 183 be construed literally as the immediate period in the calendar…
- Flashback on ECJ Cases – C-151/08 (Renta) – Article 401 of the EU VAT Directive Allows Gradual Tax on Property Transfers
- Flashback on ECJ Cases – C-291/07 (Kollektivavtalsstiftelsen TRR Trygghetsrådet) – Cross-Border Consultancy Services and Taxable Person
- New VAT Regulations for EU Payment Service Providers: Reporting Obligations and CESOP Implementation
- Understanding the EORI Number: A Key Requirement for Importing and Exporting in the EU
- How to Avoid Prefinancing VAT on Importation of Goods in the EU
- Recovering VAT on Unpaid Invoices from Bankrupt Customers: EU Formalities and Legal Challenges
- Import VAT Deduction Denied for Non-Owners of Goods: European Court of Justice Ruling
- Doctoral Thesis Mr. Bijl: The EU VAT treatment of vouchers in the context of promotional activities (2019)
- CESOP – New articles in the EU VAT Directive 2006/112 applicable as of January 1, 2024
- Electronic customs is a major development for the EU’s Customs Union
- VAT Committee will discuss (and actually already discussed) Italy’s VAT assessment on free provision of social media
- Default Values for the Transitional Period of the EU CBAM published
- Commission Publishes Default Values and Updated Guidance for CBAM Transitional Period
- EU Decision: Electronic Systems Work Programme and Deployment
- EU : VAT rates monitoring – Changes for 2024
- EU publishes position to be taken at WCO meetings concerning HS interpretation
- CESOP Framework – EU Cross-Border Payments Reporting and VAT Compliance
- Refusal of VAT Deduction in Weatherford Atlas: A Preliminary Ruling by Tribunalul Prahova
- The Impact of Statute of Limitations on Fairness in VAT Matters
- Fiscal Representation in the EU: What Sellers Need to Know
- Europe-wide Carbon Tax Could Hinder Africa’s Exportation and Industrialization Efforts
- UCC Work Programme 2023 adopted by the Commission
- Reform of the Statute of the Court of Justice: Council and Parliament negotiators reach provisional agreement
- EU reviews Italy’s Facebook VAT assessment for ‘free’ platform
Steel and aluminium tariff dispute: pause continues
- VAT in the Digital Age – update on progress
- Leveraging EN-16931 for e-invoicing compliance in and outside Europe
- The Evolution of VAT in the Digital Age: One Year Later
- The Status of the ViDA Proposal: Progress and Challenges in VAT in the Digital Age
- Determination of place of performance for brokerage services under § 3a Abs 6 UStG
- Deductibility of input tax for rental of apartments by a GmbH to the children of the shareholder-managing director
- Tax Liability for Non-Entrepreneur’s Invoice with Separate Tax Amount and Foreign VAT ID
- Fictitious intra-community acquisition without VAT deduction in Austria under Art 3 Abs 8 UStG
- Ineligibility for IOSS Procedure Due to Incorrect Customs Declaration
- Austria’s VAT Dilemma: Cross-Border EV Charging and the Quest for Clarity
- Tax Complexities in Cross-Border EV Charging – Industry Seeks Clarity
- Austria Seeks Clarity on Tax Treatment for Cross-Border EV Charging
- Temporarily exempting small photovoltaic systems from VAT
- VAT treatment of charging an electric vehicle
- Understanding the Reverse Charge Mechanism for VAT in Austria
- Austrian Ministry of Finance Updates VAT Guidelines, Including Rules for Vouchers and Tax Deductions
- Request for Preliminary Ruling on VAT by Austrian Oberster Gerichtshof (Case C-622/23)
- Companies can consult monthly reports of import and export declarations made on their behalf via the MyMinfin portal
- Simplified Proof of Transport for VAT in Belgium – Intra-EU Trade
- Belgium MOF Clarifies VAT Deduction Procedure for 2024
- 23 Situations Requiring VAT Registration in Belgium: A Comprehensive Guide
- Belgian VAT chain reforms delayed to 2025
- Changes to VAT deduction based on general ratio or actual use – Updates 2024
- Belgium Delays Implementation of VAT System Modernization Law
- Belgium Embraces Digital Transformation: Mandatory e-Invoicing
- Transition to Mandatory B2B E-Invoicing in Belgium by 2026: A Guide
- Bulgaria Introduces Import VAT Deferment Option from 2024
- A Complete Guide to E-Invoicing in Bulgaria (Updated)
- Bulgaria Introduces Amendments to VAT Act, Including Deferred Payment and Increased Penalties
- Law on Value Added Tax in force from 01.01.2007
- Import VAT deferral as of Jan 1, 2024
- Increase VAT Registration threshold 2024 to BGN 166.000 as of Jan 1, 2025
- Bulgaria Extends Temporary VAT Reduction for Restaurants, Tourism, and Gyms until 2024
- Bulgaria Extends 9% VAT Rate Reduction on Select Goods and Services until 2024
- Guidance on Taxation of Employer Provided Benefits in Czech Republic
- Changes to Intrastat Thresholds in Czech Republic from 2024: Customs Obligations and Responsibilities
- Czech President Signs Law Implementing New Reporting Obligations for Payment Service Providers to Combat VAT Fraud
- Denmark Introduces 2% Streaming TV Levy to Support Local Production, Compliant with OECD Guidelines
- Denmark Tax Agency Issues Control Signal on VAT Treatment of Building Sites
- Testing the Validity of the Cash Register SAF-T File in Denmark: Is it Possible?
- Cultural Levy on on-demand streaming services
- Denmark Tax Agency Denies VAT Deduction for Inaccurate Invoices from Subcontractors
- Danish Tax Court Decision Clarifies Permanent Establishment Rules for German Company
- Changes in VAT Practice for Sale of Building Plots with Buildings Intended for Demolition
- City Court Decision Upholds Tax Agency’s Denial of VAT Deduction for Alleged Subcontractor Invoices
- Denial of Deduction for Purchase VAT and Liability for Withheld Taxes and Contributions
- 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
- Denmark’s National Tax Court Upholds Decision on VAT Exemption for Replicated Historic…
- Sale of skins in online games – Increase of VAT liability
- Denmark enacts cultural levy on providers of on-demand media services
- Tax Deductions for Subcontractors: Case Dismissed Due to Lack of Evidence
- Building a Historical Ship: Exemption from VAT and Construction of a New Vessel
- Request for Reinstatement and Refund of VAT – VAT Considered Fully and Finally Passed on to Company’s Customer
- Proposal for amendment of VAT law, chocolate tax law, and various other laws.
- Case: Determine the Correct Recipient of Services in Accordance with Business Reality
- Digital Transformation in Action: e-Invoicing in Estonia
- Estonia’s VAT Rate to Increase in 2024, Press Publications to See Reversal in 2025
- Clarification on the tax regime for associates of liberal professional companies
- France Adopts 2024 Finance Bill and Sets Deadlines for Mandatory E-Invoicing
- New VAT Declaration and Payment Rules for Importation – Update Following Public Consultation
- France e-invoicing & e-reporting Sept 2026: v2.3 English specifications
- Changes in VAT Reporting and Trade Tracing in France: What Businesses Need to Know
- Top 10 Questions about France e-Reporting
- French Senate Approves New E-Invoicing Timeline, Implementation Set for September 2026
- Finance bill of 2024 was adopted, mandate timeline E-Invoicing is settled
- French tax authorities published the ”external specifications” in English
- France Delays Electronic Invoicing Mandate with Senate Approval
- France Implements New Law: Receipts Only Printed Upon Buyer’s Request
- French e-invoicing obligation introduction saga takes yet another turn
- Changes to the UStAE as of December 31, 2023 – BMF News December 28, 2023
- Changes to the VAT Implementation Guidelines; Effective December 31, 2023
- Developments in the B2B electronic invoicing project
- Expiration of Reduced VAT Rate in Gastronomy on December 31, 2023: New BMF Letter with Non-Objection Regulation for New Year’s Eve
- Important and Interesting VAT Jurisprudence of 2023: Decisions from Various Courts
- VAT Benefits under NATO Treaty; Updated List of Official Procurement Agencies
- Process Interest for Refunded Import VAT: Judgment of 17 October 2023, VII R 53/20
- Expiration of reduced taxation for restaurant and catering services; Introduction of non-objection regulation for New Year’s Eve
- VAT Treatment of Parking Management Contracts
- Taxation of Photovoltaic Systems: Basics, Problems, and Recent Reforms in 24 Cases
- Restrictions on Input Tax Deduction when Switching from Flat Rate Taxation to Regular Taxation
- Publication of Tax Forms for 2024 by the Financial Administration
- Restaurant Vouchers and the Increase in Value Added Tax: What You Need to Know
- Greece myDATA e-book reporting Jan 2024 update
- Greece Enacts Permanent Reduced VAT Rate for Non-Alcoholic Beverages, Carbonated Waters
- Changes to myDATA & e-invoicing introduced with new tax law in Greece
- EPPO Raids Criminal Organization in Greece for €36 Million VAT and €9 Million Subsidy Fraud
- New extended transitional period (01.4.2018 to 31.12.2024) for ships mainly operating in…
- Greece implements new measures to combat tax evasion
- Amendments to VAT Rules: Short-Term Rentals and Reduced Rates
- Greece Introduces New Tax Fine Regulations
- Greece Implements Reporting Obligations for Payment Service Providers
- Greece Proposes Permanent Reduced VAT Rate for Non-Alcoholic Beverages, Carbonated Waters
- Registration and Filing Guidelines for DAC 7 – Digital Platform Operators
- Ireland Tax Agency Updates Guidelines for EU Cross-Border Payment Reporting
- Ireland’s Guidelines and Registration Details for Cross-Border Payments Reporting (CESOP)
- IMF Urges Ireland to Simplify VAT System in Annual Report
- Extension of 10% VAT on pellets for January and February 2024
- The right to deduct VAT paid through reverse charge in case of facilitated adherence to the…
- Changes in the 2024 VAT model: what’s new
- Reduction of the value of goods sold to foreign travellers for VAT relief
- E-Invoicing Requirements in Italy (Easy Checklist)
- Escalation of tax dispute with Tech Giant to EU Commission’s VAT Committee
- E-Invoicing Technical Specifications vs. 1.8
- Right of Recourse for Higher VAT Assessed Even in Case of Facilitated Definition of Adherence Act
- Right of recourse of the transferor of the higher assessed VAT
- Excess VAT Payment in Split Payment Operations – Request for Refund
- How to request a refund for excess VAT paid: Split payment procedure explained
- The Cedent’s Right to Charge VAT Paid for Facilitated Adhesion to the Incorporating Entity
- New control on non-taxable VAT invoices in case of invalidated letter of intent
- Adjusting VAT Deduction for Year-End Invoices: Important Considerations for…
- Careful Evaluation and Collaboration with Suppliers for CBAM Report Compilation
- Adjusting VAT Deduction for Year-End Invoices: Important Considerations for Professionals
- Effects of Exiting the Flat-Rate Scheme on VAT Deduction Adjustment
- Procedure for transferring the advance payment of VAT to the Treasury in December 2023
- Italy’s e-Invoicing Expansion to Micro Businesses: A Comprehensive Guide
- Factsheet Italy: Compliant e-invoicing and reporting in Italy
- Ruling: Omitted exercise of the right to VAT deduction – supplementary declaration
- E-invoicing in Italy to be Mandatory for All Taxpayers from January 1, 2024
- Effects of Exiting the Flat Rate Scheme on VAT Deduction Adjustment
- Latvia planning mandatory e-invoicing from 2025
- VAT Exemptions for Certain Sport Services introduced
- Latvia Implements DAC7 with New Tax Law Amendments
- Initiative for Reduced VAT on Catering Submitted to Saeima for Consideration
- Latvia Completes Implementation of DAC7
- Sharp Debate Continues on VAT Rate for fresh vegetables, fruits, and berries
- Luxembourg announces VAT rate changes for 2024
- Luxembourg Amends VAT Law to Include Additional Goods and Specify VAT Due on Expanded Goods
- Suspension of Circular No. 781 after ECJ Judgment C-288/22 (Director fees)
- Extension of the Reverse-Charge mechanism to include mobile phones, tablets, laptops, gaming…
- Prejudicial questions to the Supreme Court on VAT consequences of foreign claims adjusters within insurance group
- No halt to Dutch export of F-35 parts to Israel, court says
- Application of Standard VAT Rate for Resale of Tickets via Platform
- Dispute over VAT refund for rental of attic floor in newly built home
- Justified additional tax assessment as part of the VAT fraud chain
- Magic truffles are not a food product: low VAT rate does not apply
- Preliminary questions to HR about VAT consequences of invoices from foreign claims adjusters…
- BPM Refund Request Denied: EU Law Does Not Override Time Limit for Submission
- Reverse charge arrangement for cleaning hotel rooms
- Low care hospice services are a service sui generis under the normal VAT rate
- Amendment to the VAT decree on immovable property: this is what it says
- How to correct errors in previously filed VAT returns
- Take into account VAT corrections for private use of business goods
- Changes to the office building transformed into a hotel are not so drastic that they essentially create a…
- Updated Explanation of Table II Application under the VAT Act 1968
- Court rules high VAT rate applies to service fee for buying and selling tickets
- End-of-year tips and end-of-year corrections
- Netherlands Waives Default Penalties for Non-Compliance with VAT E-commerce Package
- Invalid VAT assessment on dissolved partnership cannot be enforced under previous law.
- Update of Dutch VAT Decree for Immovable Property: Key Amendments and Implications
- Incorrect processing of incoming VAT invoices is a debit to many municipalities’ credit processing
- No VAT deduction for hiring staff to clean hotel rooms
- Annual plan NL Customs 2024 to Parliament
- 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
- Wholesaler fails to prove transport to Belgium; no VAT zero rate
- Correct imposition of VAT deduction on loaned cleaning personnel to hotels
- Application of Nihil Rate for Intracommunity Deliveries and Deductible Input VAT Corrected
- Upper House of Parliament Rejects Carbon Taxation Bill
- Important Changes to Dutch VAT Grouping Rules Are Coming in 2024
- Standard VAT rate for resale of tickets via platform
- Taxable lease termination fee for commercial property: VAT implications and penalty for…
- Expansion DAC7 website to provide information on European reporting obligations for digital platforms
- Customs Year Plan 2024: Focus on Protection, Crime Prevention, and Digital Transformation
- Plastic supermarket carrier bags are subject to 21% VAT
- Hospice services are one economic service and exempt from VAT
- Loose parts follow customs classification of end product
- Norway to Eliminate Low Value Consignment Relief for Online Purchases
- Amendment to Value Added Tax Regulations: Ownership of Motorcycles in Reindeer Husbandry
- New VAT implications in Norway for online shopping from abroad in 2024
- Changes to Norway’s VAT requirements for ecommerce retailers in 2024
- Amendment to Value Added Tax Act – Original Published Version
- Storting’s Decision on Value Added Tax rates for 2024
- Ruling: No right to deduct VAT from expenses for vocational education infrastructure project
- VAT Settlement by Municipality for Renewable Energy Investment in OZE
- Ruling: Exemption from VAT for pharmaceutical prescription issuance services
- Ruling: VAT Deduction for the Purchase of an Agricultural Tractor Quad
- Correction of VAT registration and tax settlement. New interpretation by KIS Gazeta Prawna
- Ruling: VAT settlement by the municipality in relation to water and sewage management
- Ruling: VAT on the Sale of Real Estate to Perpetual Users
- Ruling: VAT Settlement for Chain Transactions
- There is less and less time to implement KSeF, and most questions remain unanswered
- Utilizing the Subjective VAT Exemption in 2024
- Zero VAT Rate on Basic Food Products Extended until March 31, 2024
- Polish authorities: Difficulties in processing JPK, CUK, ALK files
- Update of JPK service interface specifications – version 4.2
- Reporting invoices issued using a cash register in JPK_VAT
- One-time tickets exempt from the obligation of issuing structured invoices in KSeF
- Ministry of Finance Working on Guidelines for Foreign Entrepreneurs Regarding KSeF
- Temporary Access Difficulties in the Test Environment of the National e-Invoice System
- Donating in the form of an enterprise to a family foundation without VAT
- Poland Updates Intrastat Reporting Thresholds for 2024
- Poland’s Supreme Court Allows Deduction of Input VAT for Company’s Employee…
- Poland Extends Reduced VAT Rates on Basic Food and Medicinal Products
- Poland Delays Mandatory e-Delivery Implementation
- Constitutional Tribunal Upholds Suspension of Statute of Limitations in Poland
- Corporate Christmas Eve meetings – what about VAT?
- The Ministry of Finance is working on making the CBAM transitional register available
- Poland’s SKwP Urges Postponement of Mandatory E-Invoicing Platform Launch, Raises Concerns
- Spokesperson for SME Calls for Delay in Implementation of National e-Invoice System
- Polish SAF-T Update: A Look at the Proposed JPK_KR Changes
- Technical Specification on QR codes has been published
- Ministry of Finance does not plan to postpone the KSeF implementation date
- KSeF and invoices from and to foreign companies
- Taxation of Private Lessons: VAT Demanded by the Treasury and Currently Winning
- Self-billing in KSeF
- Polish tax authorities Q&A on KSeF related to corrective invoices
- Increase in Intrastat thresholds for 1 January 2024
- The larger the company, the more problems with implementing KSeF
- Poland B2B KSeF e-invoices July 2024 – delay calls
- Mandatory E-Invoicing in Poland: Key Dates and Details
- The Impact of KSeF as a Tool for Tax Authorities: Challenges and Implications for Taxpayers
- Ruling: VAT taxation of the cedent’s service based on the promised assignment agreement and the right of the assignee to reduce the amount of tax due by…
- Courts Save Exporters from Losing the Right to Zero VAT Rate
- Managing permissions in KSeF can be a challenging journey
- Ruling: VAT rate for fertilizer is 8%
- Accountants want to postpone the implementation deadline of KSeF
- Portugal 2024 Budget Law confirms Qualified Electronic Signature and SAF-T postponement
- Introduction of Obligations on Payment Service Providers to Combat VAT Fraud in E-commerce
- Mandatory Declaration of SAF-T Accounting File in Portugal from December 2025
- Key Information About SAFT-PT Portugal Declarations
- How to send PDF invoices legally in Portugal
- Electronic Invoice with the Public Administration
- VAT rate changes in Romania
- Romania Alters 2024 E-Invoicing Mandate
- Digital Revolution in Finance: Exploring e-Invoicing in Romania
- Romania Releases User Guide for Mandatory B2B E-Invoicing Starting Next Month
- E-Invoicing in Romania: Complete Guide
- Romania passes further legislation addressing fiscal measures and electronic invoicing
- Romania B2B RO e-invoicing eFactură 2024; user guide
- Romania Amends VAT Rules, Introduces VAT Deduction for Dwellings
- Romania Releases Essential Guidance for Taxpayers on Mandatory E-Invoice Implementation
- Mandatory Electronic Invoicing in Romania from July 2024
- VAT Changes: Limitations Right to deduct VAT, AEO Certificate, Sugar Definition Reformulation
- Mandatory reporting of international road transport of goods via the RO e-Transport system for all goods as of Dec 15
- Guide on the use of the national electronic invoicing system RO e-Invoice (English translation)
- Russia Implements Reduced VAT Rate for Children’s Goods: Government Resolution No. 2084
- Expanded list of goods subject to 10% VAT according to Federal Law No. 611-FZ
- Russia Exempts Certain Goods from Exchange Rate Export Duty
- Russia Sets 10% VAT Rate for Treated Sunflower and Corn Seeds
- Russia Extends VAT Refund Regime until 2025
- Changes in VAT rules for resale of used cars
- Cancellation of double VAT collection when reselling cars and motorcycles
- Restrictions on Deducting VAT in Parts for 3 Years after Registering Fixed Assets
- Government clarifies list of children’s goods subject to 10% VAT rate
- Publication of Guidelines on Default Values for the Transitional Period of CBAM
- Information for importers on the registration process for reporting in the EU CBAM Transitional…
- Royal Decree published on CESOP
- VAT rate applicable to supplies of electricity to qualifying customers will be raised to 10% during 2024
- VAT rate applicable to supplies of natural gas will be raised from 5% to 10% until 31 March 2024
- Spain food 0% VAT until 30 Jun 2024
- Spain Extends Reduced VAT Rates
- Changes to VAT, Special Taxes, and Direct Taxation Regulations in Royal Decree 1171/2023
- Modification of VAT, Excise Taxes, and Friendly Procedures Regulations in direct taxation
- Loss of the right to pass on VAT after one year from the accrual date
- Important Alert for Amazon Sellers: Spain’s EPR Requirements – Act by December 31st!
- 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
- New Fiscalization in Spain: Official Technical Documentation and Requirements for Billing Software System
- Spain Publishes Updated Rules for Certification Process in New Fiscalization System
- New Fiscalization in Spain: Official Technical Documentation and Requirements for…
- Technical regulations for B2B electronic invoicing in Spain
- Government of Spain Publishes New Version of T2L Technical Specifications Adapted to CAU
- Spanish Certified Billing Obligation by 2025
- Spanish Tax Authority Releases VERI*FACTU Certified Billing Systems Specifications
- Possibility of Deducting Supported VAT Fees through Late Declarations – TEAC’s New Ruling
- Similarities and differences: electronic invoice, SII, VeriFactu and TicketBAI
- Simplifying Transit Procedures: The Electronic Transport Document as a Union/Common Transit Declaration
- IT Regulations Impacting Non-Resident Companies Operating in Spain: SII, E-invoicing, and Invoicing System Requirements
- Resolution: Additional Information Request for VAT Refunds to Non-established Entrepreneurs or…
- Exclusion and Restriction of Deduction in VAT: Impact on Business Expenses and…
- Change of Criteria: VAT and Taxable Base for Subsidies Linked to Prices
- Change in Criteria for Deduction of VAT Expenses for Partially Affected Property
- Non-resident companies operating in Spain vs SII vs Obligatory E-invoicing vs Statutory requirements of invoicing systems
- Swedish Tax Court Clarifies VAT Treatment of Benefit Bicycles Provided by Employers
- Swedish Tax Agency Updates Reporting Obligations for Digital Platform Operators Under DAC7
- Skatteverket’s Decreased Crime Investigation: A Shocking Trend Impacting Swedish…
- Swedish Tax Agency re Prize money and similar compensation for participants in competitions
- From January 1, 2024, no more import duties on industrial products
- VAT Law with Amendments from 2025
- Value added tax Act with changes from 2025
- Amendment to the Value Added Tax General Implementation Communiqué (Serial No: 48)
- Turkey Implements Updated E-Invoicing Rules for Electric Vehicle Charging Services
- Amendment to the Decision on the Removal of the Right to Deduct VAT Calculated within the Scope of…
- Amendment to the Decision on the Removal of the Right to Deduct VAT Calculated in Import Surveillance…
- Extension of Payment Deadline for VAT Offset in October 2023 SGK General Letter
- Ankara wants unconditional start of customs union talks with EU
- Circular about offsetting insurance premium debt with VAT refund receivable – extended deadline
- Navigating European Expansion: VAT Considerations for Turkish Businesses Establishing a UK Company
- How is the operation of writing off goods reflected in VAT accounting for natural losses?
- Reduction of standard VAT rate from 20 to 15%
- How to report VAT for December if you are a large taxpayer starting from January 1?
- Accounting for VAT in the simultaneous use of fixed assets in taxable and non-taxable operations
- Proposal to Shorten the Term of VAT Refund Checks, According to Hetmancev
- Is Property Management Agreement Subject to Mandatory VAT Registration?
- Ukraine Exempts Import of Body Armour and Radar Devices from VAT and Customs Duty
- A Ukrainian opening a business in Poland – without the right to VAT exemption
- 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?
- Court supports tax authorities’ position on increasing VAT liability amount.
- Ukraine’s Parliament Approves Law Exempting Radar Devices for Armed Forces from VAT
- Attention! Webinar for taxpayers in the capital on “Special tax regimes for VAT during martial law”
- How to correct the VAT adjustment calculation: reminder from the tax authorities
- Explanation of the VAT payer data table: features of submission
- Bolt’s Legal Triumph: Potential £500M Repayment and Implications for Uber
- Increased HMRC VAT investigations result in £11.4bn of unpaid tax recovered
- VAT treatment of fund management: consultation – Response document and Ministerial statement
- HMRC Guidance: Declaring reusable packaging for Great Britain imports and exports
- Consultation outcome – Factsheet: UK Carbon Border Adjustment Mechanism
- United Kingdom Supreme Court judgment in Target case — Taxpayer loss
- Plastic Packaging Tax: policy evaluation plan
- Can HMRC refuse VAT registration?
- UK Government announces adoption of Carbon Border Adjustment Mechanism (UK CBAM)
- Bolt Services Ltd Case Report: TOMS Treatment of Non-Travel Operators in VAT and Taxi Services
- Realreed VAT Case Leaves Landlord with £4.5m VAT Cost: A Christmas Nightmare
- UK Tax Tribunal Rules in Favor of Bolt, Exempting Ride-Hailing Firm from VAT Payment
- New Legislation Provides Clarity for UK VAT Regime Amidst Brexit Changes
- UK Government to Implement Carbon Border Adjustment Mechanism by 2027
- HMRC Guidance: Claim a VAT refund as an organisation not registered for VAT
- UK introduces Carbon Border Adjustment Mechanism (CBAM) in 2027: key measures to consider
- VAT, Uber, and the “Gig Economy”: Recent Developments and Implications for Businesses
- Court Decides: BOLT’s Services under TOMS
- UK TOMS VAT margin scheme on mobile ride-hailing services
- HMRC Guidance: Updates on VAT appeals
- UK to Implement New Import Carbon Pricing Mechanism by 2027
- UK Tax Tribunal Rules Bolt Only Required to Pay Marginal VAT on Ride-Hailing Services
- Bolt’s Tax Tribunal Win Could Benefit Uber in UK
- HMRC Guidance: Local authorities and similar bodies (VAT Notice 749)
- UK to implement carbon levy on imported goods by 2027
- UK introduces Carbon Border Adjustment Mechanism
- HMRC maintains list-based approach to VAT treatment of fund management services
- HMRC’s Concerns Regarding Payment Processing Costs and the Treatment of Gross Sales Income
- Update to VAT Notice 749: New Address for Unregistered Local Authorities’ VAT Refund Claims
- The VAT Implications of Roasted Nuts: To Shell or Not to Shell
- The Importance of Certificates of Origin in Cross-Border Trade: An Overview
- Summary of Responses to Consultation on VAT Treatment of Fund Management Services
- FTT: Supply Arrangements in Realreed Ltd v Revenue & Customs (supplies of serviced apartments)
- FTT Bolt Services UK Ltd – TOMS for Mobile Ride Hailing Services
- HMRC Guidance: Investment gold coins (VAT Notice 701/21A)
- HMRC Guidance: Cash Accounting Scheme (VAT Notice 731)
- VAT Annual Accounting Scheme: Joining, Returns, Payment Deadlines, and Eligibility
MIDDLE EAST
- NBR Conducts VAT Invoices Compliance Workshop in Bahrain to Educate VAT Payers
- NBR Conducts 155 Inspection Visits, Imposes Fines and Closes Businesses in November 2023
- NBR continues its VAT registration campaign to raise awareness
- Bahrain Urges Economic Activities Practitioners to Register for VAT
- ZATCA Releases New Guidelines to Simplify Saudi Customs Procedures
- Understanding VAT Reporting Deviation in Saudi Arabia: Impact, Reasons, and Solutions
- Saudi Arabia issues guideline for Special Integrated Logistics Zone
- Saudi Arabia Urges Businesses to Pay VAT or Face Fines
- Decoding e-Invoicing in Saudi Arabia: A Comprehensive Q&A Guide
- Steps to Claim a VAT Refund in the UAE: Are You Eligible?
- E-Invoicing Requirements in the United Arab Emirates: An In-Depth Guide
