VATupdate.com Daily Newsletter: January 19, 2024

Join us for the VATupdate x Fonoa webinar on ”Global E-Invoicing 2024: From Provider Selection to Ownership (Jan 24, 2024)”

Register HERE

---

Headlines January 19, 2024

• BREAKING: E-Invoicing mandate delayed – no new date known yet
• Recent developments on Digital Services Tax
• Belgian EU presidency aims to reach an agreement on ViDA on May 14, 2024
• France VAT invoice changes
• The Road to E-Invoicing Mandates in the United States – Part Two

---

• VATupdate Newsletter Week 2 2024
• 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 December 2023
  • Worldwide Changes to E-Invoicing/E-Reporting per January 1, 2024
• ECJ
  • ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
  • Agenda of the ECJ VAT cases – 3 Judgments, 1 Hearings announced till February 8, 2024
  • 971 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in December 2023 …. A lot of new cases in the pipeline
• VAT Rates
  • VATupdate.com: Noteworthy VAT Updates and Rate Changes in December 2023
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

---

BELGIUM

• Belgium Considers Bill for Mandatory Electronic Invoicing in B2B Transactions
• Exploring the Potential of Online Learning: A Comparison with Traditional Classes
• One step closer to mandatory e-Invoicing in Belgium after committee approval: Plenary session upcoming for final approval

BOLIVIA

• Bolivia establishes mandatory e-invoicing deadlines for new taxpayer groups

BULGARIA/ EUROPEAN UNION

• European Prosecutors Investigate VAT Fraud in Six Countries, Including Bulgaria

CANADA/ COLOMBIA/ DENMARK/ NEW ZEALAND/ UGANDA

• Recent developments on Digital Services Tax

CZECH REPUBLIC

• Changes in Value Added Tax Rates and Deductions in the Consolidation Package of 2023

DOMINICAN REPUBLIC

• Tax Authorities List ‘Local Large Taxpayers’ Obliged to Adopt E-Invoicing

ECUADOR

• Ecuador Proposes 15% Value-Added Tax Increase to Address Security Crisis

EUROPEAN UNION

• Belgian EU presidency aims to reach an agreement on ViDA on May 14, 2024
• Comments on ECJ C-791/22: Customs Code does not apply when determining the place where import VAT arises
• EPPO Conducts Searches in Six Countries in Probe of Second-Hand Mobile Phone VAT Fraud

FRANCE

• France e-invoicing & e-reporting Sept 2026: updated FAQ’s
• France VAT invoice changes

GERMANY

• Are Donations to Streamers Subject to Tax?

GREECE

• 13% VAT on machinery or devices used in beekeeping
• Determination of Weighted Average Price for Retail Sale of Tobacco Products for Tax Purposes
• Inclusion and Exclusion Process of New Farmers in the Special Regime of Article 41 of the VAT Code
• New procedure for inclusion and exclusion of farmers in the special regime of Article 41 of the VAT Code
• Proof of loss of original documents in VAT refund application

GUYANA

• Finance Ministry and GRA to Issue Directive on Removal of VAT and Duty on Sport Equipment
• Guyana Ministry of Finance Presents 2024 Budget Speech with VAT Removal on Specific Products

INDIA

• GSTN Launches UPI Option for Digital GST Payments in 10 States
• Lessor has to pay GST on rent if property is used for commercial purposes
• No Excise Duty demand on waste and scrap of machinery on availment of Cenvat Credit: CESTAT

IRELAND

• Ireland consultation VAT digital reporting & e-invoicing extended

ITALY

• Responsibility of the liquidator for past failures in VAT payment

MEXICO

• Mexico Publishes List of 201 Registered Foreign Providers of Digital Services

NETHERLANDS

• Den Haag Court rules in favor of VAT assessment due to refusal to provide administration
• Easy to reclaim VAT on home batteries
• Hague Court rules that lower fee than agreed upon is the basis for VAT
• Hof Den Haag rules that X’s request for VAT refund is filed too late
• No Sport Facilities: Court Rules General VAT Rate Applies to Sailboat Rental
• No VAT levy on un-invoiced management fee, Court of The Hague, 30 November 2023
• Organizational Interdependence and Place of Service in VAT group Case
• Real estate update: State Secretary updates real estate VAT decree
• Techniek Nederland advocates for abolishing VAT on repairs

NIGERIA

• Nigeria: FIRS Delays VAT Compliance Rules for Non-Resident Goods Suppliers
• Postponement of VAT on Non-resident Sales of Goods in Nigeria

NORWAY

• Can sales and returns in Norway be included on the same receipt?

PAKISTAN

• SRB Releases Sales Tax Rates for Hotel Services in 2024

PARAGUAY

• Paraguay Delays Mandatory E-Invoicing Deadline for New Taxpayers

PHILIPPINES

• Clarification of Taxation for Cross-Border Services Provided by Nonresident Entities: A Supreme Court Ruling

POLAND

• BREAKING: E-Invoicing mandate delayed – no new date known yet
• Draft Bills on JPK_V7 Reporting Scope and KSeF Exceptions: Changes and Exemptions Explained
• Exemption from VAT for stationary electronics sales confirmed by the National Tax Information Director
• Important Information on CBAM Reporting and Support for Importers in the EU
• KSeF obligation postponed beyond 2024
• KSeF: Implementing acts in the legislative process
• MF: The date of introduction of KSeF is postponed
• Poland: e-invoicing mandate postponed
• Polish Ministry of Finance Announces Postponement of KSeF E-invoicing Implementation

PORTUGAL

• Portugal VAT country guide 2024

RUSSIA

• Recovering VAT on reconstructed real estate: clarifications from the Ministry of Finance of Russia

SERBIA

• The Republic of Srpska published user instructions for registration on the portal for suppliers of electronic fiscal devices

SLOVENIA

• Payment of taxes with Flik via eDavki – fast, easy, and user-friendly

SLOVENIA

• Slovenia Tax Agency Clarifies Special Taxation Arrangement for Non-residents in International Road Passenger Transport

SOUTH AFRICA

• South Africa Introduces Estimated Assessments for VAT in Specific Circumstances

TURKEY

• Turkey Tax Agency Proposes Amendments to VAT Rules in Draft Communique
• Türkiye Proposes Changes to VAT Applications, Raises VAT Reverse Charge Limit for 2024
• VAT Application on Cards, Passwords, and Codes in International Transportation

UKRAINE

• Taxation and Accounting Requirements for Budget Enterprises Conducting Taxable and Non-Taxable VAT Operations

UNITED KINGDOM

• Approaching Deadline: DAC-7 EU Data Return for UK Platforms
• Extension of VAT Relief for Energy-Saving Materials and Installations until 2027

UNITED STATES

• Colorado District Court Grants DOR’s Motion to Dismiss in Dispute Between Taxpayer and Locality
• The Road to E-Invoicing Mandates in the United States – Part Two

VENEZUELA

• Venezuela Exempts Various Merchandise Imports from VAT and Customs

---

Don’t miss any VAT and other indirect tax news ….

• Visit our website www.vatupdate.com
• Use our search function on any term, per country, select a tag or a period
• Follow us on Linkedin

 

---

Recent daily newsletters

• VATupdate.com Daily Newsletter: January 15 & 16, 2024
• VATupate.com Daily Newsletter: January 13 & 14, 2024
• VATupdate.com Daily Newsletter: January 12, 2024
• VATupdate.com Daily Newsletter: January 10 & 11, 2024
• VATupdate.com Daily Newsletter: January 9, 2024
• VATupdate.com Daily Newsletter: January 8, 2024
• VATupdate.com Daily Newsletter: January 6&7, 2024
• VATupdate.com Daily Newsletter: January 5, 2024
• VATupdate.com Daily Newsletter: January 3-4, 2024
• VATupdate.com Daily Newsletter: December 30, 2023 – January 2, 2024
• VATupdate.com Daily Newsletter – December 28 & 29, 2023
• VATupdate.com Daily Newsletter – December 26 & 27, 2023
• VATupdate.com Daily Newsletter – December 23 – 25, 2023
• VATupdate.com Daily Newsletter – December 21 & 22, 2023
• VATupdate.com Daily Newsletter – December 20, 2023
• VATupdate.com Daily Newsletter – December 19, 2023
• VATupdate.com Daily Newsletter – December 18, 2023
• VATupdate.com Daily Newsletter – December 16 & 17, 2023
• VATupdate.com Daily Newsletter – December 15, 2023