Headlines January 31 – February 1, 2024
- ECJ C-533/22 (Adient) – AG Opinion – Fixed establishment solely on the basis that the two companies belong to the same group?
- VATupdate.com: Noteworthy VAT Updates and Rate Changes in January 2024
- This is what happened in the ECJ (VAT) in January 2024
- Some EU Member States failed to implement DAC7 and VAT Directive on data exchange for payment service providers
- Hungary – Information Booklets on EU Intra-Community VAT Rules
- 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
ASIA PACIFIC
AUSTRALIA/ NEW ZEALAND
AUSTRIA
BAHAMAS
BELARUS
BELGIUM
- Approval of the law on E-Invoicing on the agenda of the Parliament on February 1, 2024
- Implementation of EU Proof of Union (PoUS) System for T2L and T2LF Certificates
BULGARIA
CAMEROON
CHINA
COLOMBIA
- Colombia CUFE VAT e-invoicing update
- Proposed Amendments to Colombia’s E-Invoicing Regulations: Extended Deadlines and Technical Annex Implementation
EUROPEAN UNION
- Comments on ECJ C-442/22: False invoices issued by an employee without the employer’s knowledge: who indicates the VAT
- Comments on ECJ C-442/22: The employee has issued a blank invoice, but the employer will be liable for this if they have not exercised due diligence
- Comments on ECJ C-442/22: The employee who issued them is responsible for empty invoices
- Comments on ECJ C-442/22: Under certain circumstances, employee owes VAT when drawing up a false VAT invoice
- Comments on ECJ C-537/22: Irregularities insufficient for passive VAT fraud or refusal of the right to deduct
- DAC7 Deadline Extensions
- DAC7 Deadline Extensions: Countries Extend Submission Deadlines for Technical and Regulatory Reasons
- Extension Granted: EU CBAM Deadline Deferred by 30 Days
- Intrastat Thresholds and Deadlines 2024
- Some EU Member States failed to implement DAC7 and VAT Directive on data exchange for payment service providers
- This is what happened in the ECJ (VAT) in January 2024
- Transfer of Jurisdiction on VAT Preliminary Rulings to General Court: Reforming the EU Court System
- VAT Challenges for Virtual Events in a Post-Pandemic World
EUROPEAN UNION/ GERMANY
EUROPEAN UNION/ POLAND
EUROPEAN UNION/ ROMANIA
FINLAND
FRANCE
GCC
GERMANY
- CO2 Border Adjustment System: First CBAM Report Due by End of January
- Discussions on Obligatory e-Invoicing in Germany to Proceed on 21st February 2024
- German B2B e-invoicing talks restart
- Germany issues guidance on obligations of payment service providers and other VAT developments
- Germany offer online marketplace operators the facility to check domestic VAT ID numbers
- Place of Supply in Loss Adjustment: BMF Guidance and CJEU Ruling
- Resumption of German E-Invoicing Talks on 21 February
- Revocation of Cash Accounting Permission Due to Abuse: BFH Ruling of 12 July 2023
- Uncompensated Contributions and Input Tax Deduction: Changes in Administrative Practice
- VAT Treatment in Invoice for Division of Assets: BFH Ruling and Implications
- VAT Treatment of Copyright Warnings: Lower Tax Court Ruling and Disputed Payments
- VAT Treatment of Parking Management Contracts: BMF Guidance and CJEU Ruling
GHANA
- Ghana’s Ministry of Finance to Discuss 15% VAT on Power with Labor
- Government’s Proposed 15% VAT on ECG: A Practical Joke, Says Kwesi Pratt Jnr
GREECE
GUYANA
HUNGARY
- Information Booklets on EU Intra-Community VAT Rules
- New eVAT platform supporting M2M API to launch in 2024
INDIA
INDIA
IRELAND
ISRAEL
ITALY
- A possible third way (proportional) to combat VAT fraud: the joint liability of operators
- Amendments to Italian tax rules effective from 1 January 2024
- Analysis of barter transactions by municipality for the construction of a school building
- Barter trade: relevance for VAT purposes clarified by the Italian Revenue Agency
- How to File the Annual VAT Declaration for 2024
- Tax Authorities Extend Deadline for DAC7 Filings through 15 February 2024
- The employee issuing false invoices is liable for VAT, employer not responsible if acted diligently
- Updates on the 2024 VAT Model from February 1st: Changes in the annual declaration
LATVIA
MACEDONIA
- North Macedonia Implements VAT on E-Services by Non-Resident Companies from January 2024
- North Macedonia Tax Agency Releases Rulebook on VAT Implementation
MALAYSIA
MALTA
MEXICO
NETHERLANDS
- E-invoicing and digital reporting obligations: The future of invoicing in the Netherlands
- New VAT Policy Decree: Updates on 0% Dutch VAT Rate for Sea Going Vessels
- No reduced VAT rate for trying on wedding dresses
- Request for Refund of Incorrectly Charged VAT: No Appeal Allowed, Seek Civil Court Intervention
NORTH MACEDONIA
PAKISTAN
- Launching of Single Sales Tax Return for the Telecommunications Sector in Pakistan
- New Regulations to Fast-Moving Consumer Goods in Pakistan
- Sindh Revenue Board Reports Impressive 34% Growth in Sales Tax Collection
PANAMA
PHILIPPINES
- New VAT Rules on Service Providers and Lessors: Are They Easy to Navigate?
- VAT exemption threshold for residential property sales raised to P3.6M and below
POLAND
- It is still difficult for entrepreneurs to prove that they are not fraudsters
- Polish VAT news in January 2024
- Prime Minister: VAT reduction for the beauty industry from April 1
- Service Maintenance Notice: Temporary Access Difficulties to National e-Invoice System Test Environment
- What’s next for KSeF? Plans of the Ministry of Finance and what to do with ongoing projects?
PORTUGAL
- Mind the Gap, Please! How Portugal Could Reform Its VAT System
- Reforming Portugal’s VAT System: Addressing Gaps and Simplifying for Increased Competitiveness
ROMANIA
- Implementation of Mandatory E-Invoicing in Romania: Key Dates and Regulatory Guidelines
- SNI Webinar: E-Compliance Insights: Navigate Romania’s New e-Invoice System with SNI (Feb 7)
SERBIA
SLOVAKIA
SLOVENIA
- Service disruption of eDavki and G2G system on 1st February 2024
- Submission of CBAM report after the deadline: Important information for declarants
SPAIN
- Resolution of May 23, 2023 regarding the regularization of improperly charged VAT
- Spain Extends Zero VAT on Essential Food Items Until June 2024
SRI LANKA
TAIWAN
- Kaohsiung Customs Offers Lunar New Year Clearance Service for Import/Export Cargo and Postal Parcels
TANZANIA
THAILAND
UKRAINE
- Can the tax authority seize the computer of a buyer if the supplier did not reflect VAT?
- How is the export of goods reflected in VAT accounting if the customs declaration is deemed invalid?
- Increase in the Number of High-Risk VAT Payers in Ukraine in 2023: Statistics from the SFS
- Re-registration of VAT payer due to change of name
- Tax credit for VAT arises for the taxpayer regarding the contribution to the statutory fund
- Taxation of Warranty Repair Services: VAT Implications
- Tax-exempt operations in the provision of food services
UNITED KINGDOM
- Navigating VAT and Motor Vehicles: Key Considerations and Complexities
- UK VAT guide 2024
- Updates to HMRC VAT Notices: Changes to VAT groups, penalties, and application process.
- Updates to VAT rules for buildings and construction: zero-rating, certificates, and self-supply charges.
UNITED STATES
- Certain Washington Independent Contractors Must Register and Pay B&O Tax, Sales Tax, Department of Revenue Says
- Tennessee Ruling: Taxability of IT Services and Software Customization in Single Contracts
- The Impact of Marketplace Facilitators on Sales Tax Compliance and Economic Nexus
WEBINAR/ EVENT
WORLD
- VATupdate.com Daily Newsletter: January 30, 2024
- com: Noteworthy VAT Updates and Rate Changes in January 2024
ZIMBABWE
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