VATupdate.com Daily Newsletter: January 30, 2024

Headlines January 30, 2024

• ECJ Case C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them
• Netherlands – No VAT deduction on sale of shares, but part of the costs are exempt
• Comments on ECJ C-537/22: Ruling on Hungarian VAT Deduction Case
• 2024 VAT Rates in Europe
• E-Invoicing Landscape in Estonia: What Businesses Need to Know

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• VATupdate Newsletter Week 4 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

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AUSTRIA

• Austria MOF Clarifies VAT Assessment for Construction Costs of Building
• Reversal of Decision on VAT and Penalties for a Swiss Company in Computer Trade
• VAT Treatment of Sequential Transactions in Cross-Border Trade

BELGIUM

• Curators: Obligations for Reporting and Payment of VAT

CANADA

• Navigating GST/HST Audits on Property Sales: Exemptions, Challenges, and Strategies

CYPRUS

• Cyprus Tax Agency Extends DAC7 Reporting Deadline for Digital Platform Operators

CZECH REPUBLIC

• Changes to VAT Rates and Application of VAT on Passenger Cars from 2024

EGYPT

• Important Information: Egyptian Tax Authority’s 5-Year Deadline for VAT Refund Requests
• Tax Authority Further Implements E-invoicing System Procedures

ESTONIA

• E-Invoicing Landscape in Estonia: What Businesses Need to Know

EUROPE

• 2024 VAT Rates in Europe

EUROPE

• VAT Rates in Europe: A Comparison of Standard and Reduced Rates in 2024

EUROPEAN UNION

• Comments on ECJ C-537/22: Ruling on Hungarian VAT Deduction Case
• Company Liability for Blank Invoices: CJEU Ruling and Employer’s Due Diligence
• ECJ: Employer Liable for VAT When Employee Issues Fake Invoices
• EU reattempt tax on energy reforms to hit net-zero
• European Commission Acknowledges Technical Issues Affecting Submission of First CBAM Report and Allows Extension to File It
• European Parliament Agrees on Development Packaging (waste) Regulation
• Extension of EU Carbon Border Adjustment Mechanism (CBAM) Return Submission Date
• Technical Issues with CBAM Transitional Registry and Import Control System 2 (ICS2)
• The Future of Fiscal Reporting: CESOP and its Impact on Payment Service Providers

EUROPEAN UNION/ POLAND

• ECJ Case C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them

EUROPEAN UNION/ PORTUGAL

• HPA-Construções SA: CJEU ruling on reduced VAT rate for residential property renovation

FRANCE

• VAT refunds for showroom expenses

GERMANY

• EU Court: Customs and import VAT can have different places of origin
• Extension of DAC7 Reporting Obligation in Germany: Deadline Extended to March 31, 2024
• Understanding the Conditions for Input Tax Deduction and Donations in Germany

GREECE

• Clarifications and Guidelines for VAT Application in the Catering Sector
• New Guidelines for Reduced VAT Rate in Catering Services: Clarifications from AADE

INDIA

• Delhi High Court Directs Refund of GST on Course Fees Paid by Students to Educational Institutions
• Industry Experts Call for Lowering GST on Health Insurance in Budget

ITALY

• Interpretation of Article 2 of Ministerial Decree on Integrated Water Service Invoicing

JAPAN

• What You Need To Know About Japanese Consumption Tax (JCT)

LEBANON

• Lebanon VAT rise to 15% in doubt

NETHERLANDS

• No additional deduction of turnover tax for complex development
• No VAT deduction on construction of rented attic floor
• No VAT deduction on sale of shares, but part of the costs are exempt
• Plastic bags separate transaction, taxable at standard rate
• Reselling Event Tickets Subject to 21% VAT
• Tax Obligations for Online Sellers: Hobby or Trade?
• VAT Implications of Providing Temporary Housing for Foreign Workers
• Veenendaal questions if it should pay VAT for the money earned from its three parking garages

PHILIPPINES

• Philippines Tax Agency Clarifies Withholding Tax Rules for E-Marketplaces and Digital Financial Services

POLAND

• Fire Department has no right to deduct input VAT on investment expenses
• Mechanic Loses VAT Exemption for Selling Car Parts: Legal Ruling
• No right to deduct VAT by municipality in connection with investment in water reservoir
• VAT Exemption for Sports Dance Services
• What’s Next for KSeF? Continuing Work or Abandonment Can Be Risky

RUSSIA

• FNS Russia Recommends Mandatory VAT 0% Registry Formats for Exported Goods
• Publication of registries forms used to confirm zero VAT rate
• Recommended registries for confirming 0% VAT rate on export VAT

SPAIN

• DGT Consultation: Permanent Establishment and VAT Considerations for UK Software Development Office
• Navigating Data Greediness and Complexity: Next Stop DAC7
• Simplified VAT Order 1/2024 for the year 2024 in Navarra, Spain

SWITZERLAND

• Input VAT Deduction and (Non-) Entrepreneurial Sphere of Activity: BG Judgement 9C_651/2022

UNITED KINGDOM

• Bollinway Properties Limited Denied Repayment Supplement Following Assignment of Input Tax Credit
• Recovery of Residual Input Tax in VAT: Dual Use and Standard Method Override
• UK High Court Denies Casino’s Attempt to Recover £1.2 Million VAT Bill
• UK to Introduce Carbon Border Adjustment Mechanism (CBAM) by 2027

UNITED STATES

• Extension of Section 301 Exclusions for Chinese Products until May 31, 2024
• Understanding the Taxability of Cell Phone Data Charges in Washington
• Updates to Washington Sales and Use Tax Rules for Industrial Use and Use Tax
• US sales tax foreign sellers – goods & digital services

UZBEKISTAN

• Uzbekistan Implements Law Amending Tax Provisions, Including Removal of VAT Exemption on Imported Medicines

VIETNAM

• Vietnam Implements VAT Reduction Policies to Boost Economy

WORLD

• Global VAT & GST on digital services to consumers
• VAT TV January 2024 news
• VATupdate.com Daily Newsletter: January 27-29, 2024

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