VATupdate.com Daily Newsletter: April 8 & 9, 2024

What happens today – End of Ramadan

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Headlines April 8 & 9, 2024

• VATupdate Newsletter Week 14 2024
• ECJ C-121/24 (Vaniz) – Questions – Legal Considerations of Joint and Several Liability for VAT Debts After the Principal Debtor Ceases to Exist
• ECJ C-72/24 (Keladis I) – Questions – Use of threshold values/fair prices to determine the customs value of imported goods
• ECJ VAT C-125/24 (Palmstråle) – Questions – Interpretation of Conditions for Exemption from Import Duties and VAT on Re-Importation
• Joint declaration Enhancing eInvoicing interoperability between the United States and the EU
• E-Invoicing Exchange Summit: Update on the B2B Digital Highway for North America

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• ecosio webinar – E-invoicing is becoming mandatory in Germany – What you need to know (April 11)
  
• Webinar VATconsult – Mixed and partial VAT taxpayers – New reporting (April 16)
• Sovos webinar: VAT Reporting and SAF-T: Recent Changes and Upcoming Deadlines (April 17)
• RTC Webinar – Exploring Malaysia e-Invoicing: Compliance, Implementation, and Technical Aspects (April 17)
• Event: E-Invoicing Exchange Summit in Miami – April 22-24, 2024

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• VATupdate Newsletter Week 13 2024
• E-Invoicing
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in March 2024
  • E-Invoicing & E-Reporting developments in the news in week 12/2024
• ECJ
  • ECJ VAT Cases decided in 2024
  • Agenda of the ECJ VAT cases – 4 Judgments, 2 AG Opinions announced till April 25, 2024
  • 1002 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in March 2024 – Clean-up time, 2 Orders, 2 Cases Removed
• VAT Rates
  • VATupdate.com: Noteworthy VAT Updates and Rate Changes in March 2024
  • Global Upcoming VAT Rate changes – Chronological

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BAHAMAS

• Exploring the Impact of Bahamas VAT on Private Island Activities

BELGIUM

• Postponement for reporting by mixed and partial VAT payers published

BELGIUM/ WEBINARS / EVENTS

• Webinar VATconsult – Mixed and partial VAT taxpayers – New reporting (April 16)

CANADA/ EUROPEAN UNION/ FRANCE

• EU: the EU-Canada Comprehensive Trade Agreement (CETA)’s existence under threat by French Parliament

CYPRUS

• VAT Guide – Cyprus

CZECH REPUBLIC

• Czech Republic Publishes Draft Bill to Implement DAC8

ECJ

• ECJ C-121/24 (Vaniz) – Questions – Legal Considerations of Joint and Several Liability for VAT Debts After the Principal Debtor Ceases to Exist
• Summary of ECJ C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them
• ECJ C-72/24 (Keladis I) – Questions – Use of threshold values/fair prices to determine the customs value of imported goods
• ECJ VAT C-125/24 (Palmstråle) – Questions – Interpretation of Conditions for Exemption from Import Duties and VAT on Re-Importation

EUROPE

• Excise Duties on Electricity in Europe, 2024

EUROPEAN UNION

• Importing goods into the EU: One operation, several places of import

EUROPEAN UNION/ UNITED STATES

• Joint declaration Enhancing eInvoicing interoperability between the United States and the EU

FRANCE

• Transfer of a mixed-use building under 257a – a question has been asked

GERMANY

• EU VAT Guide – Germany
• German Court Rejects VAT ID Requirement in B2B Services

GERMANY

• Germany’s Road To Mandatory E-Invoicing: What Businesses Need To Know

GERMANY/ WEBINARS / EVENTS

• ecosio webinar – E-invoicing is becoming mandatory in Germany – What you need to know (April 11)

INDIA

• CBIC Waives Interest for Late GSTR-3B Filers Due to Technical Glitches
• New GSTR-1 Update: GSTN enables Auto HSN Summary Import from E-Invoices for Efficient Filing
• Next government must urgently fix ‘unnecessarily complex’, counter-productive GST: 13th Finance Commission chair
• Weekly GST Communique dated April 8, 2024

MALAYSIA

• Malaysia MyInvois e-invoicing Aug 2024; new software kit
• Updates of e-invoice guidelines and Software Development Kit for MyInvois System (API)

NETHERLANDS

• Application of the general VAT rate to compression stockings
• Approval of the Real Estate Decree does not apply to transfer of apartment rights
• VAT deduction possible for ICT entrepreneur who occasionally purchases nickel
• VAT revision on real estate services: change on the way?
• When trading in RuneScapecoins, no right to VAT exemption for financial services

NORTH AMERICA

• E-Invoicing Exchange Summit: Update on the B2B Digital Highway for North America

PARAGUAY

• Paraguay e-invoice Marangatú SIFEN 2024 update

POLAND

• KSeF: The Ministry of Finance proposes changes to the National e-Invoicing System

PORTUGAL

• Fiscalization in Portugal: is there an obligation to communicate information relating to pro forma invoices?

UNITED KINGDOM

• HMRC Guidance: Manage your import duties and VAT accounts

WEBINARS / EVENTS

• Event: E-Invoicing Exchange Summit in Miami – April 22-24, 2024
• Sovos webinar: VAT Reporting and SAF-T: Recent Changes and Upcoming Deadlines (April 17)

WORLD

• Designing a Progressive VAT
• Digital services tax jurisdiction activity summary now available (1 April 2024)
• Essential Guide to Tax ID Validation
• VATupdate Newsletter Week 14 2024
• VATupdate.com Daily Newsletter: April 6 & 7, 2024
• What is a VAT carousel? And what is carousel fraud?

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