VATupdate.com Daily Newsletter: February 13, 2024

Headlines February 13, 2024

• Which VAT treatment applies to the services you supply?
• North Macedonia adopts new VAT rules
• Germany meat tax
• Poland – New KSeF obligation date to be announced by the end of Q2 2024

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• VATupdate Newsletter Week 6 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 6/2024
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in January 2024
  • 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 – 5 Judgments, 1 Hearing announced till March 7, 2024
  • 1002 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in January 2024
• VAT Rates
  • VATupdate.com: Noteworthy VAT Updates and Rate Changes in January 2024
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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ALBANIA

• Handling the Fiscalization Process in Albania: Sending Data and Issuing Fiscal Receipts

AUSTRALIA

• 150 ATO Officials Investigated in TikTok-Promoted GST Fraud Scheme
• Tax Office Staff Suspected in $2 Billion GST Refund Scam: Investigation and Criminal Charges Imposed

BELGIUM

• e-Invoicing mandates and updates: Belgium
• Revision of AES Timing: New Application Launch Date and Transition Deadline

CABO VERDE

• Cabo Verde Releases VAT Self-Invoicing Guidelines

CZECH REPUBLIC

• New Guidelines on VAT Deduction for High-Value Cars in Czech Republic in 2024

ECUADOR

• Ecuador Assembly Approves Security Contribution Taxes and Considers VAT Increase Proposal
• Ecuador Considers Standard VAT Increase to Address Rising Organized Crime

EUROPE

• Which VAT treatment applies to the services you supply?

EUROPEAN UNION

• Extension Granted for Submission of First CBAM Report

EUROPEAN UNION/ROMANIA

• EU Court to Clarify VAT Obligations for Multinational Companies in Transfer Pricing Adjustments

GERMANY

• Allocation of Input Tax Based on Sales Ratio and Application of Overall Turnover Key
• BMF clarifies application of zero tax rate for photovoltaic systems
• Germany meat tax
• Liability for VAT in case of fraudulent invoices issued by an employee without employer’s knowledge
• Updated Factsheet on Customs Declarations, Summary Declarations, and Re-Export Notifications (2024)

GREECE

• Application of VAT Rates for Non-Alcoholic Beverages and Catering Services in Greece
• Clarity on AEOI Declaration Procedures for Digital Platform Operators
• Greece Clarifies VAT Rules for myDATA Digital Platform in Official Gazette Decision
• Guidance on Reporting Obligations for Digital Platform Operators in Greece (DAC7)

ISRAEL

• Israel B2B e-invoicing delay to 2025

ITALY

• Fiscal Declarations 2024: Pre-filled VAT Declaration Available from February 15th
• Modifications to the pre-filled VAT declaration possible from February 15th
• Precompiled VAT 2024: Changes and Submission from February 15th

KAZAKHSTAN

• Kazakhstan 2025 VAT rise scrapped
• Kazakhstan Abandons Plan to Increase VAT in 2025
• Kazakhstan Tax Agency Provides Clarification on Tax Code Amendments
• Kazakhstan’s Prime Minister confirms no plans to increase VAT

MALAYSIA

• Exciting News for Malaysian Businesses: Major e-Invoicing Update
• Malaysia Releases Technical Guidelines for E-Invoicing System
• Malaysian e-Invoicing system Software Development Kit released

MALTA

• Malta Issues Guidelines on Application of Reduced VAT Rate on Specific Healthcare Services
• Malta Tax Agency Provides Guidelines on Reduced VAT Rate for Credit Management and Guarantees

MAURITANIA

• Mauritius prepares for the implementation of electronic invoicing in 2024

MAURITIUS

• Mauritius Implements Mandatory E-Invoicing for Large Taxpayers by May 2024

NETHERLANDS

• Association of Off-Road Vehicles’ Contribution Without VAT: Taxability and Legal Ruling
• BV and director convicted for VAT fraud and forgery of documents
• Non-taxability of membership fees for a vehicle enthusiasts association
• VAT entrepreneurship with a home battery not self-evident

NORTH MACEDONIA

• North Macedonia adopts new VAT rules

NORWAY

• Skattedirektoratet’s Statement on the Scope of the VAT Exemption for Public Authority Activities

PAKISTAN

• Pakistan Requires Electronic Transmission of Sales Tax Invoices by FMCG Sector

PHILIPPINES

• Clarification on Tax Treatment of Cross-Border Services: RMC No. 5-2024 Explained
• Implementation of VAT on COVID-19 prevention and treatment goods starting January 2024
• Updates on VAT-exemption for house and lots, withholding tax for e-marketplaces, and amended returns

POLAND

• Adapting Systems for KSeF: Buffering and Update Management Strategies
• Brussels defends VAT exemption for private education
• Chess instructor is also entitled to VAT exemption
• New KSeF obligation date to be announced by the end of Q2 2024
• Official Schedule for Poland’s KSeF e-Invoicing System Consultations
• Poland’s Consultation on Electronic Invoicing Implementation and Design Elements
• Poland’s Supreme Administrative Court Decides VAT Rate on Take-Away Meals
• Public Consultations for KSeF B2B E-Invoicing Launch: Safety, Performance, and Industry Concerns

ROMANIA

• RO e-Invoice system – who and what

SAUDI ARABIA

• Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) Issues Rules for Bonded Zones

SOUTH AFRICA

• VAT Treatment of Supplies Made: Agent Status and Burden of Proof

THAILAND

• Thailand announces additional criteria for battery powered electric vehicles produced in Free Zones

TURKEY

• Turkey Extends VAT Return and Payment Deadline for Taxpayers Responsible for VAT Deduction

UKRAINE

• Supply of Medicines Subject to 7% VAT: Explanation from the State Tax Service

UKRAINE

• Taxation of VAT-free transfer of goods to the Armed Forces of Ukraine: clarification from the SFS

UNITED KINGDOM

• Understanding Transfer of a Going Concern: The Basics of TOGC and How We Can Help
• VAT Evidence for Exports: The H Ripley Case and the Burden of Proof
• Who should register for VAT (VAT Notice 700/1)

UNITED STATES

• Florida Sales Tax Rates Could Surge with New Proposal to Replace Property Taxes
• Nebraska Expands Sales Tax Exemptions: Boosting Nonprofits, Agriculture, and Construction
• South Dakota Supreme Court Upholds Use Tax on Out-of-State Construction Equipment
• Tax Treatment of Sales of Motor Fuel via Mobile App: Illinois Department of Revenue’s Guidance

VIETNAM

• B2B and B2C Electronic Invoicing in Vietnam

WORLD

• E-invoicing: Your Guide – This guide is all you need to understand e-invoicing for good
• VATupdate.com Daily Newsletter: February 12, 2024

ZIMBABWE

• Government Urged to Scrap VAT and Duty on Condoms to Promote Accessibility and Usage

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