VATupdate.com Daily Newsletter: February 14, 2024

Headlines February 14, 2024

• ECJ VAT Valentine’s day Readings: Cinema Admissions, Online Entertainment, Video Streaming
• Hungary – Changes in Hungarian Reverse Charge Mechanism for Construction: Implications and Compliance Requirements
• Poland – Service disruptions in accessing the pre-production (Demo) and production environment of the National e-Invoice System
• UAE Ministry of Finance Announces Decentralized Mandatory B2B & B2G E-Invoicing by July 2026

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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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DENMARK

• Case: VAT Exemption for Management of Investment Associations

EUROPEAN UNION

• ECJ VAT Valentine’s day Readings: Cinema Admissions, Online Entertainment, Video Streaming
• New Phase of EU Excise Movement System Enables Interoperability with Export Systems

GERMANY

• Potential VAT Simplifications for Private Teachers: A Look into the Future

GREECE

• Economic Chamber of Greece: Suspension of VAT declaration lockout should be implemented

HUNGARY

• Changes in Hungarian Reverse Charge Mechanism for Construction: Implications and Compliance Requirements
• VAT Exemption for Dental Transactions in 2024

ITALY

• VAT liquidation for farmers with possible adjustments: recovering credits in the first settlement

MALTA

• Malta Provides Clarity on 12% VAT for Credit-Related Financial Services

MEXICO

• New Environmental Taxes in the State of Mexico: Waste, Water, and Air Emissions Taxes

MONTENEGRO

• Changes in VAT for food and drinks in Montenegro starting from 2024

MOROCCO

• Circular No. 735: Tax Measures Under 2024 Finance Act in Morocco

NETHERLANDS

• Membership Contribution for Off-Road Vehicle Enthusiasts Association Not Subject to VAT

POLAND

• Service disruptions in accessing the pre-production (Demo) and production environment of the National e-Invoice System

RUSSIA

• Russian Ministry of Health proposes exempting ambulance transportation services from VAT

SINGAPORE

• Government to Refund S$7.5M in Mistakenly Charged GST Since 2019

SLOVENIA

• Notice regarding timely submission of VAT return: FURS to impose stricter penalties for non-compliance.

SOUTH AFRICA

• PwC suggests VAT increase as a potential solution for South Africa’s financial challenges
• South Africa May Need to Hike Value-Added Tax in Next Budget, PwC Says

SPAIN

• Complying with DAC7: Obligations and Requirements for Platform Operators in Spain

SWITZERLAND

• Revision of VAT law confirmed and draft of amended VAT ordinance published

TURKEY

• Turkey Amends VAT Rules in Official Gazette Communique No. 50
• Turkey Extends VAT Deadline for Taxpayers Eligible for Deductions

UKRAINE

• Can Excess VAT Payments be Returned to the Electronic Account in the SEA?
• Is the decision on automatic data table consideration sent to the VAT payer?

UNITED ARAB EMIRATES

• UAE CTC e-invoicing framework officially unveiled
• UAE Ministry of Finance Announces Decentralized Mandatory B2B & B2G E-Invoicing by July 2026

UNITED KINGDOM

• Consolidated Text of Isle of Man VAT Act 1996 Published in Official Gazette
• Value Added Tax (Distance Selling) (Amendments) Regulations 2024
• VAT on school fees: Q&A

UNITED STATES

• Kansas Implements Planned Reduction in Sales and Use Tax Rate on Food and Food Ingredients
• South Dakota Supreme Court Rules Infrastructure Management Company Must Pay Use Tax

WORLD

• VATupdate.com Daily Newsletter: February 13, 2024

ZIMBABWE

• Call to scrap import duty and VAT on condoms
• Retailers want VAT on rice removed

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