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DUTY
One of the key elements of VAT is that it is charged by the supplier and can often be deducted by the customer. Only the end-consumer bears the final cost, as they cannot reclaim the VAT on their purchase. This is what makes VAT a consumption tax.
Customs duties, on the other hand, work differently. They are charged only when goods are imported and “customs cleared.” These duties are typically a percentage of the goods’ value, with rates varying depending on the product type and country of origin. Unlike VAT, import duties cannot be reclaimed. Once paid, they become part of the cost price of the goods, which the importer must factor into their pricing.
Import duties can also serve as a tool for economic protectionism—making it more expensive to import goods rather than produce them domestically. Authorities may increase duties on certain products to prevent markets from being flooded with cheap imports. However, if these goods aren’t produced locally, consumers ultimately pay the price, contributing to inflation.
As a VAT specialist, I always say that “VAT is fun.” Of course, paying taxes is never truly fun, but if you had to pick a tax to explore, VAT would be the most interesting. From online gambling to gold trading, from plant terrariums to high-speed trains—there’s always something happening in the world of VAT.
That is, until you step into the world of customs. It’s like being dragged into a bureaucratic swamp with no clear way out. You think you know what a tennis shoe is—until you try to import one into the EU and classify it for customs purposes. Suddenly, you’re knee-deep in regulations about materials, laces versus Velcro, rubber soles versus leather trims, and country-of-origin rules. Is it made in Bangladesh, India, or Turkey? Each detail can change the duty rate.
At that point, you might prefer playing at the US Open instead of Roland Garros—just to avoid discussing your entire wardrobe with customs officials at the border. But even then, customs officers worldwide are ready to inspect your luggage as soon as you step off your flight. Thankfully, as a private traveller, the clothes you wear and bring as personal luggage are usually duty-free.
So, we’ll stick to VAT—where the complexities are at least a little more fun. Stay updated with the latest VAT news on www.vatupdate.com.
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
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WORLD
WORLD
- Global VAT Revolution in E-commerce and Digital Services Tax – January 2025 Update!
- Collection of Global Roundup of Rate Changes and Developments on VATupdate.com –…
- E-Invoicing & E-Reporting developments in the news in week 5/2025
- International VAT Rate Round Up: January 2025
- 2025 Indirect Tax Compliance Trends
- Report Tax Compliance 2025: Top Trends in Tax, Regulatory and Technology
- VATupdate Newsletter Week 04 2025
- What is PEPPOL?
- Third Edition of the IVA University Complete Program for 2025
WEBINARS / EVENTS
- EU Tax Symposium 2025
- ecosio Webinar – E-invoicing and Integrations with SAP Systems (March 18)
- E-Invoicing Exchange Summit Dubai: Accelerator for Digitization (Feb 10-12)
- ecosio Webinar – ViDA – How New Changes Will Affect You (March 14)
- Sovos Webinar: Mastering VAT Compliance for Cross-Border Events: Your Guide to 2025 and Beyond (Feb 20)
- Sovos Webinar – Tax Compliance 2025: 5 Key Trends in Indirect Tax Digitization (Feb 18)
- Sovos Webinar – VAT Snapshot: E-invoicing updates for Poland, Greece, Portugal and Estonia (Feb 6)
- SNI Webinar – e-Invoicing and Digital Reporting: A Global Perspective for the First Half of 2025 (Feb 4)
- ecosio Webinar – How to Integrate EDI with SAP Integration Suite (Feb 6)
- Event: E-Invoicing Exchange Summit in Miami – March 25-26, 2025
- Webinar Innovate Tax – Future-proof your tax strategy – 5 trends you can’t ignore in 2025 (Jan 30)
- RTC Webinar – Driving Business Success with Tax Data: Insights, Integration, and Real-Time Compliance…
- Zampa Partners – Online sessions – Build your knowledge and stay updated with latest trends
- ecosio Webinar – E-invoicing in the UK – Insights from HMRC (March 5)
AFRICA
EGYPT
MOROCCO
NIGERIA
- Nigeria’s VAT surged by 84.62% to N6.72trn in 2024 — FIRS
- Nigeria’s VAT Collections Surge Amid Reform Push
SENEGAL
SOUTH AFRICA
ZIMBABWE
AMERICAS
BRAZIL
- Brazil Introduces Comprehensive Indirect Tax Reform Law in Official Gazette
- Taxpayers Struggle with PIS/Cofins Credit Offset Timeframe: Turning to Judiciary for Solutions
CANADA
COLOMBIA
DOMINICAN REPUBLIC
ECUADOR
- Ecuador Imposes VAT Registration for Foreign Electronic Service Providers from December 2024.
- Biannual VAT Declaration January 2025 for Tax Advisory on January 31, 2025
JAMAICA
LATIN AMERICA
TRINIDAD AND TOBAGO
- Trinidad and Tobago Ministry of Finance Issues Notice on VAT Bond Application Process
- Trinidad and Tobago Notice on VAT Bond Applications
- Ministry of Finance Introduces VAT Bonds for Businesses Owed Refunds Over $250,000
- Finance Minister Imbert assures VAT refunds in cash to SMEs by end of week
UNITED STATES
- Indiana: Video Game Publisher’s Optional Subscriptions, In-Game Items, and Virtual Currency are Not Taxable
- Understanding Sales Tax: Rates, Rules, and Exemptions in the United States
- Illinois SaaS Taxability: Private Rulings on Online & Mobile App Access
- Louisiana Department of Revenue Continues Sales Tax Exemptions for Non-Profits and Schools
- Maryland Digital Advertising Tax Legal Challenges: Impact on Businesses and Taxpayers’ Rights
- Florida Court Rules Software Seller Must Assume Risk of Denied Sales Tax Refund Claim
- Louisiana Tax Reform: Sales Tax Expansion to Digital Products & SaaS, Franchise Tax Repeal
- Georgia Sales Tax Ruling on Computer Software: Tangible Medium Requirement Upheld, No MPU Sourcing Rule
- Navigating Sales Tax Complexity in Construction: Real Property vs. Tangible Personal Property and Audits
- New Jersey and Utah Push for Economic Nexus Reform in Latest State Legislation
- Washington guidance clarifies surcharges and tariffs are subject to tax
- Resale exemption for cloud computing services denied by Texas comptroller
- Additional states propose digital advertising tax
- Colorado Department of Revenue Enhances SUTS for Faster Sales and Use Tax Filing
- Chicago increases tax rate imposed on streaming services, personal property leases, and other items
URUGUAY
VENEZUELA
- Venezuela Extends VAT Exemption on Hydrocarbon Fuels Until January 2026
- Venezuela Extends Temporary Exemption from VAT, Customs Duty, and Other Taxes on Hydrocarbon Fuels
ASIA-PACIFIC
AUSTRALIA
BANGLADESH
- The Bitter Taste of Increased VAT on Biscuits
- Northern Bangladesh Growers Protest 15% On Tomato and Mango Pulp, Demand Rollback
- Finance Adviser: Extra VAT is better than under-table payments
- Protests Erupt Over Government’s 15% VAT on Affordable Plastic Footwear Below Tk 150
CHINA
- New VAT Law and Modernization of VAT system
- China’s New VAT Law: What Companies Need to Know and Adapt to by 2026
- China’s New VAT Law: Key Changes and Guidelines for Tax and Accounting Professionals
INDIA
- Uttar Pradesh’s New Initiative to Expand GST Base in Service Sector
- Budget 2025: How GST collection shapes economic planning
- E-Invoicing in India
- Essential GST Compliance Checklist for FY 2025-26: Deadlines & New Portal Updates
- Input Tax Credit not allowed on stock variation and promotional items – High Court
- Understanding the Hard Locking of Auto-Populated Liabilities in GSTR-3B: What Taxpayers Need to…
- GSTN enabled Composition Scheme Opt-In Window for taxpayers for FY 2025-26 (Feb 4 – Mar 31,…
- GSTN: Implementation of Hard – Locking of auto-populated liability in GSTR-3B Deferred for Now
- Weekly GST Communique dated January 27, 2025
- GSTN’s Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State
- Beware of Fake Summons: Verify CBIC-DIN to Avoid Scams
INDONESIA
KAZAKHSTAN
- The Week in Kazakhstan: VAT Now?
- Negative Impact of 20% VAT Increase on Small Business: A Case Study and Future Outlook
- Kazakh PM Proposes VAT Hike to Ease Tax Burden on Wage Fund and Goods
- Discussion on Phased Increase of VAT to 20% in Kazakhstan Government Meeting
MALAYSIA
- Malaysia’s E-Invoicing mandate will apply to more businesses in 2025
- Key Considerations for Accessing and Using MyInvois Portal in Malaysian E-Invoicing Regime
PAKISTAN
- Pakistan Implements New Electronic Invoicing Mandate for Taxpayers Effective Feb. 3, 2025
- KTBA Urges FBR to Fix IRIS Glitch Preventing Auto Revision of Sales Tax Returns
- Pakistan to require details on goods’ value and quantity in monthly sales tax returns
- FBR Introduces Digital Tax Audit System for Efficient Compliance and Transparency
- FBR Implements New Rules for Electronic Sales Tax Invoicing and Integration
- KTBA Urges FBR to Address Anomaly in Sales Tax Return Form for Taxpayers’ Benefit
- Pakistan Customs Implements New Valuation System for Plastic Raw Materials, Enhancing…
- FBR Guidelines for Sales Tax Audit Selection: Transparency and Compliance…
- FBR Guidelines for Input and Output Tax Adjustment: Key Points and Timeframe for Compliance
- FBR Removes Affidavit Requirement for Sales Tax Returns to Simplify Compliance for Businesses
PHILIPPINES
- New VAT Regulations for Foreign Digital Service Providers in the Philippines from May 2025
- Bill seeks VAT-Free Electricity, Internet
- The Philippines’ e-Invoicing System Gets an Update
SINGAPORE
- Navigating the Future: Impact of GST InvoiceNow on Singapore Businesses
- Singapore GST Voucher 2025: Eligibility, Payouts, and Application Process
UZBEKISTAN
- Alibaba Cloud Joins Tech Giants Registering for VAT in Uzbekistan: A Significant Milestone
- Presidential Decree UP-229: VAT Rate Unchanged Until 2028, Medical Businesses Now VAT Payers
EUROPE
EUROPE
EUROPEAN COURT OF JUSTICE
- EC Opens Seven Infringement Cases Against Bulgaria, including Two on VAT
- General Court T-646/24 (MS KLJUCAROVCI) – Questions – VAT assessment in Four-Party Supply Chain
- Comments on ECJ C-624/23: VAT Deduction Rules for Bulgarian Taxpayers
- This is what happened in the ECJ (VAT) in January 2025 – No decisions and AG Opinions, 1 Order, 4…
- Comments on ECJ Case C-714/20: Import VAT Liability for Indirect Customs Representatives
- Agenda of the ECJ VAT cases – 3 AG Opinions till February 27, 2025
- ECJ C-336/24 – Order – ECJ Confirms Rights of Defense in VAT Penalties Against Legal Persons
EUROPEAN UNION
- EU Commission Issues Warning to Seven States for Failing to Implement New VAT Rates Directive
- EU Commission Initiates Infringement Procedures for VAT Directive Non-Compliance by Eight…
- Modernizing Customs: Key Changes in the Revised Union Customs Code
- EU Parliament VAT Fraud Briefing
- EU VAT: 3 New Indirect Tax Regulations Introduced for 2025
- Intrastat Reporting Thresholds 2025
- Commission proposes tariffs on remaining agricultural products and on fertilisers from Russia and Belarus
- Think Tank European Parliament Briefing about EU’s Battle Against VAT Fraud
- EU VAT Reporting Changes for Live Virtual Events Providers: Impact and Compliance Guidelines
- 2024 Wrapped up: What happened in the EU VAT Committee?
- VAT Committee 125th meeting – November 18, 2024 – Minutes & Working Papers
- EPPO Indicts Leader of €297M VAT Fraud Scheme Uncovered in ‘Admiral 2.0’ Investigation
EUROPEAN UNION – ViDA
- Revolutionizing VAT: Insights on the Future of EU Taxation Post ViDA Reform
- Directive VIDA: VAT Reform for Digital Age – Simplification and Harmonization of VAT Rules
- What Is VAT in the Digital Age (ViDA) and How Does it Impact My Business?
AUSTRIA
BELGIUM
- Belgium will introduce near-real time reporting as of 2028
- VAT aspects of the governmental agreement
- VAT Chain: Circular Letter Updates Previously Announced Changes
- Belgium e-invoicing
- New VAT Chain: Transitional Regime Extension and Additional Tolerances Until September 2025
- Modernization of VAT chain: Circular published with changes for ITAA members’ concerns addressed
- Circular letter VAT Chain published: what changes in filing and payment deadlines?
CROATIA
- Croatian Ministry of Finance Unveils ‘Fiscalization 2.0’ VAT Package for 2026 Implementation
- Croatia’s Fiscalization 2.0: Introducing eInvoices for VAT Reporting and Tax Package Updates
- New ePorezna form for VAT correction available for electronic submission from February 1, 2025.
- Comparison of Consumption Data from Fiscalization System until 3:00 PM on January 31, 2025.
- Croatian Ministry of Finance confirms that “Fiscalization 2.0” is on the way
- Deputy Prime Minister Primorac announces “Fiscalization 2.0” as an administrative guillotine
CZECH REPUBLIC
- Czech Republic – Non-EU VAT Refund Reciprocity List from Jan 2025
- Changes in VAT for 2025: New law signed by president, key amendments explained.
DENMARK
ESTONIA
FINLAND
FRANCE
- France VAT Guide: Rates, Rules, and Registration
- E-Invoicing & E-Reporting in France: The Complete Guide
- France Releases Version 3.0 of e-Invoicing External Specifications
- Update on VAT Rectification: BOFiP Clarifies Supplier’s Adjustment Deadlines for Incorrectly…
- New External Specifications for Electronic Invoicing and Data Exchange Implementation – version 3.0
GERMANY
- Tax Exemption for Educational Services: Certificates Still Valid – Update on January 31, 2025
- VAT Deduction for Associations: Challenges and Opportunities for Sports Clubs
- B2B e-Invoicing FAQ published by the Federal Ministry of Finance
- Frequently Asked Questions on Zugferd
GREECE
- VAT Rulings on EU and Greek subsidies do not automatically exclude taxable nature
- Retail Price Determination for Fine-Cut Tobacco Products
- Frequently Asked Questions – Answers for myDATAapp (Updated) – Tax Code Procedures (K.F.D.)
- VAT Discount on Small Value Gifts – Legal Implications of 1% Turnover Requirement
- Return of Ship Credit Balance: Form of VAT declaration and refund process for ships.
- Improving CBAM declarations accuracy during transitional period of Carbon Border Adjustment Mechanism
- Mandatory B2B E-invoicing Possible From July 2025 After EU Derogation
- Frequently Asked Questions about myDATAapp: Printing, Emailing, and Access Instructions
- myDATAapp User Guide: Easy Invoice Issuance and FAQs – January 28, 2025
- Greece Updates Intrastat Reporting Thresholds Effective January 1, 2025
- Greece Plans to Implement Mandatory B2B E-Invoicing Upon the European Commission’s Response
HUNGARY
- VAT Exemption Increases from HUF 12 to 18 Million for Small Enterprises
- Hungary Extends E-Invoicing Deadline for Energy and Gas Suppliers to July 2025
- Hungary Extends Deadline for Mandatory e-Invoicing for Electricity and Gas Trading Supplies
ITALY
- Updates on VAT Declaration 2025: Simplifications, Thresholds, and Deadlines for Taxpayers
- VAT Payment in Logistics Contracts: New Rules for Italian Clients Starting 2025
- Reimbursement of expenses excluded from VAT only in representation mandate
- Italian Revenue Agency Clarifies VAT Rate Rules for Construction Projects with Historical Significance
- Italy Pre-Filled VAT Returns Extension
- Budget Law 2025 – New Provisions in VAT, Customs, and Excise Duties
- Italy Further Extends Pre-Filled VAT Returns Pilot
- Italian Fiscalization Revolution – Software Instead of RT Devices
- Inhalation products: Excise Duty Applicable from February 2025
- The 2025 VAT form Opens the Season of Declarations
- Reverse Charge and Labour Contracts: Double Checking to Combat Tax Evasion
- Italy’s Digital Services Tax: Changes in Scope and Payment Obligations for 2025 Compliance
- New VAT rules for transferring professional studios from 2025: analysis of fiscal changes and…
- Italy Implements New VAT Reverse Charge for Logistics in 2025 Budget Law
- 2025 Tax Updates: New CU and VAT Declaration Models Released Online for the Season
- Italian 2025 Budget Law removes 5.5 million euros digital revenue threshold for digital services tax
- Italy approves significant changes to the Digital Services Tax
LITHUANIA
- Lithuania Enhances VAT Rules for Small Businesses: Key Amendments and Implementation Timeline
- Lithuanian Parliament Considers Revised VAT Law Amendments for EU VAT Scheme for Small Businesses.
- Lithuanian Parliament Considering Revised Amendments to the VAT Law Including Rules for EU VAT…
- Amendments address small business schemes, VAT calculation, reporting requirements, and invoice regulations for 2025
- Lithuania Plans to Lower VAT Rate to 9% for Essential Food and Beverage Services by 2025
- VAT Registration Rules for Lithuanian Taxpayers – VAT scheme for SME’s
MALTA
NETHERLANDS
- Challenges in Gold Jewelry Valuation and Taxation: Disputes, Documentation, and Legal Obligations
- Dutch Supreme Court Decision on VAT Exemptions and EU Law Compliance in Building Renovation…
- Criticism of Proposed VAT Increase by Entrepreneurs: Lazy and Easy Solution with Negative Consequences
- Coalition parties urge government not to raise VAT rate – January 30, 2025
- Plant Terrariums: VAT Classification and Corrective Assessments in Tax Dispute
- VAT Treatment of Financial Services and Transactions: Gerechtshof Amsterdam Ruling Implications
- Criticism of Proposed VAT Increase by Entrepreneurs: Lazy and Easy Solution with Negative…
- VAT Treatment of Joint Services in Collaboration: Case Study of A and B Partnership
- Dispute over VAT exemption for municipal services leads to €4.2 million tax bill.
- Dispute over VAT deduction for landscaping services: BV X vs. Tax Inspector and Hovenier Z
- Joint Venture Agreement for Sale of Agricultural Land in the Netherlands by A and B.
- Taxation of Plant Terrariums: General Rate vs Reduced Rate – Legal Battle Ensues
- Pregnant Women Belly Sculptures: Low VAT Rate Artworks – Court Ruling, January 30, 2025
- Legal battle over VAT treatment of renovated office building: BV X vs BV Y case.
- Taxable nature of emergency dental services: a case study on VAT implications.
- Entrepreneurs fear potential VAT increase in the Netherlands: impact on recovering sectors and trust loss
- KGS Levy VAT on Mutual Performance(s) in the Event of Cooperation
- Major VAT Changes for Holding Companies!
- Knowledge group position: cooperating provider of cultural land and intermediary perform independent services
- Reduced VAT rate applicable to inspiration book
- VAT Claim Denied: Private Limited Company’s Director Found to be Actual Customer
- Dutch Government Plans to Increase VAT Rate to 21.4% to Fill Budget Gap
- Netherlands to Increase VAT on Accommodation to 21% from 9% in January 2026
- Plan to raise standard VAT to 21.4% to compensate for the scrapped VAT increase on books, culture, and media
- Dutch government is considering to increase standard VAT rate to 21,4%
- Tax authorities explore system of ‘real-time taxation’ for VAT levy
- Resale of car to shareholder for low price abuse of right for VAT
- Inspector does not make VAT fraud in the chain plausible
- Cabinet wants to increase VAT rate to 21.4 percent
- According to AG, civil-law notary does not perform any services when interest is received on a…
- Delivery of plots with foundation and manure pits due to footnote Real Estate Decree VAT-exempt
- Changes in VAT deduction on purchased goods at end of additional margin scheme application
- AG advises Supreme Court on VAT deduction for notary’s interest on quality account
- Young Entrepreneurs Forget VAT Declaration Twice as Often, Risking Fines from Tax Authorities.
NORWAY
- Skattedirektoratet issues statement on VAT Act interpretation for “Marketplace for cloud services” funding.
- Norway’s Evaluation for Mandatory E-Invoicing and Digital Bookkeeping: Efficiency, Savings,…
- Norway’s Evaluation for Mandatory E-Invoicing and Digital Bookkeeping: Efficiency, Savings, and Alignment with EU Standards
- Norway’s Initiative: Exploring E-Invoicing for Business Competitiveness and Financial Crime…
- E-invoicing in the business sector is on the horizon in Norway
- Navigating VAT in Norway: Essential Guide for Businesses Operating in the Nordic Nation
- Norway’s Mandatory e-Invoicing: Enhancing Financial Processes and Tax Compliance
- Norway to Implement Mandatory B2B E-Invoicing: Streamlining Processes and Reducing Costs
- Maintenance Consideration – Capital Goods Concept under VAT Law
POLAND
- Poland Granted Extension for VAT Split Payments Regime Until 2028
- Understanding VAT in Poland: A Comprehensive Guide for Businesses
- Consequences of Missing NIP on Invoice: Can You Deduct VAT? Learn the Impact and Solutions.
- Do coaching services need to be registered at the cash register?
- There will be a change in PKWiU codes – this may affect taxes
- Poland Extends VAT Split Payments to 2028
- Changes in VAT Rates and Integration of Cash Registers with Payment Terminals in Poland are in Progress
- A Guide to VAT in Poland
- When Aesthetic Medicine Services are Exempt from VAT
- Will the company deduct VAT from the Expenses Incurred for the Establishment of a Public HEI?
- Understanding DDP Incoterms: Tax Ruling Insights for Import Transactions
- VAT Exemption for EU Entities in Poland under SME Procedure: Guidelines and Application Process
- Taxation of Purchase of Unbuilt Building Land in Poland from German Company: VAT Implications
- Prison Construction Subject to 23% VAT, Confirms National Revenue Administration Chief
- Do the intra-Community movements of own goods need to be documented in the KSeF?
- VAT rate for menstrual cups from 23% to 5% as of April 1, 2025
- Don’t financial transactions disrupt VAT deduction in your company?
PORTUGAL
ROMANIA
RUSSIA
- Government Approves Zero VAT Rate for Moscow—St. Petersburg High-Speed Railway Carriers
- Russia Clarifies VAT Treatment of Dividends Paid in the Form of Property
- Changes to Registries for Confirming 0% VAT Rate on Works Effective April 1, 2025
SERBIA
- 7th Conference: SEF and electronic VAT registration – Ministry of Finance invites participants.
- Updated VAT Rulebook: New Regulations for Tax Base, Invoices, and Internal Billing
- Introduction of Pre-Filled VAT Returns
- Seventh Electronic VAT Registration Conference in Belgrade: Normative and Technical Changes Overview
SLOVAKIA
- Digitization for VAT in Slovakia
- Proposed VAT Amendments in Slovakia: Return to 20% Standard Rate Under Consideration
- Slovak Republic Increases VAT Rates for Energy Supplies Effective January 2025
- Slovakian VAT Act 222/2004 Summary: Core Principles, Registration, and Changes Effective 2025
- Slovakian VAT Act 222/2004 Summary: Core Principles, Registration, and Changes Effective…
- Slovak Parliament Considering VAT Amendments Including Return of Standard VAT Rate to 20%
- Proposed VAT Rate Reduction from 23% to 20% in Slovakia
SLOVENIA
- Notice of Change in VAT Billing Period – Central Change from 7-8 February 2025.
- Update of AOP data submission in DDPO and DohDej tax returns on e-Taxes platform
- Slovenia VAT Ledgers July 2025
- Slovenia mandates submission of VAT ledgers as of 1 July 2025
- Slovenia’s Mandatory B2B Electronic Invoicing and VAT Reporting: A Step Towards Tax Transparency
SPAIN
- Regulations on INTRASTAT Violations: Royal Decree 1305/2024 Explained
- Sanctioning Procedure for INTRASTAT Statistical Obligations Modified by Real Decreto 1305/2024
- Reduction of Tax Liability for Valencia’s DANA in 2024: Exceptional Measures for Affected…
- Understanding Fiscalization and E-Invoicing Obligations in Spain: A Comprehensive Guide by Nikolina Basić
- Telephony Services for Students in Another EU Member State: VAT Implications
SWEDEN
- End of VAT deduction for PE funds according to the Swedish Tax Agency
- E-invoicing in Sweden—Overview
- Monthly and Quarterly Reporting for Tax Purposes: Skatteverket’s Decision and Control Criteria
- Special Reasons for VAT Reporting for a Shorter Reporting Period – Taxation Guidelines 2025
- Repeal of VAT ruling on “Newspaper with accompanying goods” effective from 2025
SWITZERLAND
- Principles of Value Added Tax Law in Germany (As of January 1, 2025)
- Swiss Customs Transformation: Passar with SAP GTS and E-dec Migration by 2025
UKRAINE
UNITED KINGDOM
- Declare VAT on Alcoholic Products with Form EX46(VAT) Online or by Mail
- Correcting VAT Errors in the UK: A Guide to Using Form VAT652 Successfully
- PackUK: Revolutionizing Packaging EPR Management in the United Kingdom
- HMRC Guidance: Fulfilment House Due Diligence Scheme registered businesses list
- FTT Retains Jurisdiction to Hear Appeal on VAT Assessments Withdrawn by HMRC: Align Technology Case
- VAT Classification of Protein Powders: Global by Nature Ltd v HMRC Case Analysis
- HMRC’s Unusual Appeal Strategy: Skipping Upper Tribunal for Court of Appeal in VAT Dispute
- UK VAT Ruling: Marketing’s Impact on VAT Rate for Food Products – A Case Study
- ISC Launches Legal Action Against Government Over VAT on Independent School Fees
- Key Updates for Serviced Accommodation Providers: TOMS VAT Decision Reversed by Upper Tribunal
- New VAT Laws for UK Electric Vehicle Drivers at Public Chargers: Conservative Party MP Introduces Bill
- Proposed VAT Changes Aim to Make Public EV Charging Cheaper for Drivers
- VAT Grouping Revisited: Fixed Establishment and Revenue Protection in Barclays – Tax Litigation 2025
- Updated VAT Notice 701/30: Education and Vocational Training Services Subject to 20% Tax Rate
- UT Upholds FTT Decision on FS Commercial Limited’s VAT Invoices Inclusion at Hearing
MIDDLE EAST
BAHRAIN
- Updated manuals issued on Return submission, Simplified return form and De-registration
- Bahrain’s Electronic Invoicing Initiative
JORDAN
- Phase 2 of the National E-invoicing System Announced
- Jordan Prepares Phase 2 of the JoFotara Electronic Invoicing System
OMAN
SAUDI ARABIA
- Understanding the Fatoorah E-Invoicing System in Saudi Arabia: Concept and Process
- ZATCA Announces Extension of Penalty Cancellation and Exemption Initiative Until 30 June 2025
UNITED ARAB EMIRATES
- Updated Guide on Whistle Blower Program for Tax Violations and Evasion
- World’s first Tax Refund System for E-Commerce Retail Purchases for Tourists
- Navigating Corporate Tax and VAT for Influencers in the UAE: Essential Considerations and Guidelines
- Navigating Corporate Tax and VAT for Influencers in the UAE: Essential Considerations and…
- FTA Achieves AED2.9 Billion VAT Refund for 35,000 UAE Nationals