SNOOZE
Ah, the snooze button.
Beloved by many, hated by some, misunderstood by most. Pressing snooze is that universal morning ritual: the alarm goes off, and instead of leaping out of bed full of purpose, you gently tap your way into nine more minutes of blissful denial.
But is snoozing good for you?
That depends on which scientist you ask.
A 2023 Swedish study concluded that snoozing can actually help reduce sleep inertia – also known as “brain fog” – and ease the transition between deep sleep and the waking world. Snoozers, it turns out, felt more alert and functional than their one-alarm counterparts.
But a more recent study argues the opposite: that waking up naturally is far better than any kind of alarm. Which sounds lovely—unless your job starts at 9am and your natural rhythm peaks around brunch.
So where does that leave us?
Somewhere between theory and practice.
And that’s exactly where VAT likes to hang out, too.
Take the reverse charge mechanism or postponed accounting for import VAT. These are the VAT system’s equivalent of a snooze button. Instead of paying VAT to your supplier or at the border, you “snooze” the cash flow and deal with it later in your VAT return.
On paper, it’s brilliant. No need to pay VAT upfront. No cash flow hit. A gentle, fog-free transition from invoice to return. But just like actual snoozing, it comes with risks: Forget to report it properly, and the tax authority might come knocking. Get the timing wrong, and you’ll create mismatches and correction headaches. Treat it as a permanent nap, and it stops being deferral – it becomes avoidance.
The trick, just like in the morning, is to treat snoozing as a tool – not a lifestyle.
So go ahead, enjoy your VAT snooze when the rules allow it. But don’t forget: at some point, you need to get up and face the return. VAT isn’t asking you to be a morning person. Just don’t sleep through the deadline.
And as usual: the best way to start your day is with VATupdate. That way, you know that you are well prepared for another day of VAT!
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
- A Practical Guide to Indirect Taxes for Small Businesses
- US and China Pause Reciprocal Tariffs for 90 Days, Effective May 2025
- How AI VAT Filing is Revolutionising Global VAT Compliance
- Hungary’s Data Localization Rules Challenge U.S. Tech Firms’ Market Access and Competitiveness in Europe
- E-Invoicing & E-Reporting developments in the news in week 21/2025
- Podcasts on E-Invoicing, E-Reporting and SAF-T mandates on Spotify
- Trump threatens 50% tariffs. How might Europe strike back?
- Interested in advertizing and/or sponsoring www.vatupdate.com? It starts as of 3 EUR/day ….
- Epic vs Apple Ruling & What It Means for Digital Tax Obligations
- SAP and AWS Launch AI Co-Innovation Program to Enhance Generative AI for Business Solutions
- Why indirect tax teams should be front and centre in e-invoicing rollouts
- 7 e-invoicing updates from around the world
- Excise Duties: The Effect of Alcohol Taxes on Your Business
- OECD Collates Research on Carbon Policies’ Effectiveness
- May 2025 Tax Headlines: Global VAT…
- US–China trade developments bring short-term tariff relief
- E-Invoicing in 2025: A New Global Infrastructure for Compliance
- How GenAI is reshaping the future of tax talent
- Why Technical Support is Important for Peppol Integrations
WEBINARS / EVENTS
- ecosio Webinar: The Three Main E-invoicing Solution Types Explained (June 5)
- IBFD Stay Ahead in VAT: Global Trends and Challenges Masterclass (June 18 – 20)
- Peppol Conference 2025 – eInvoicing and eReporting (Brussels – June 17&18)
- ecosio Webinar: Peppol for Dummies – Understanding the Basics (May 28)
- Reliving Viva La ViDA and Beyond! Highlights from the IVA’s spring conference
- RTC Webinar: Jordan’s New e-Invoicing System: What You Need to Know (May 29)
- E-invoicing Solutions Summit 2025 (June 3)
- E-Invoicing Exchange Summit Vienna – Sept 22-24, 2025
- ecosio Webinar – Case Study: The Brückner Group’s Journey to E-invoicing Excellence (June 12)
MIDDLE EAST
OMAN
- Oman to Mandate Digital Tax Stamps on Imported Beverages from June 1
- Oman to Implement Mandatory E-Invoicing in Phases Starting 2026 for Tax Modernization
- Sweet tax — has it helped?
- Oman Tax Authority and Omantel Partner to Launch Advanced E-Invoicing System for Digital Transformation
SAUDI ARABIA
- Saudi Arabia Tightens VAT Grouping Rules, Restricts Eligibility for Real Estate and Public Projects
- Briefing document: Saudi Arabia FATOORAH E-invoicing Compliance
- Comprehensive Updates to VAT Implementing Regulations by ZATCA: Key Amendments
UNITED ARAB EMIRATES
- VAT Error and Correcting Errors
- UAE Launches World-First E-Commerce VAT Refund System for Tourists
- UAE’s New VAT Clarification: Impact on Cryptocurrency Mining and Compliance
- Inside, outside, or exempt? Tax implications of the movement of goods in UAE free zones
- Business Study: VAT Implications of Salary Reimbursement Between Group Companies in the UAE
- Single Composite Supply Under UAE VAT
AFRICA
EGYPT
- Egyptian Tax Authority Clarifies VAT Application on Restaurants and Cafes, Warns Against Misleading Videos
- Is Your Restaurant or Cafe Subject to VAT? Egyptian Tax Authority Clarifies Conditions
ETHIOPIA
GHANA
- Ghana Eliminates VAT on Domestic Flights Amid Interest from 10 Potential Airline Investors
- Ghana Revenue Authority Extends E-VAT System for Real-Time VAT Invoice Issuance and Compliance
- Ghana Set to Announce VAT Regime Reforms
KENYA
MAURITIUS
NIGERIA
- 85% of VAT Revenue Allocated to States, Federal Government Retains 15% – FIRS Official
- Nigeria Unveils FIRSMBS E-Invoicing Platform to Enhance Digital Tax Compliance and VAT Collection
- Folorunso Alakija Warns Against VAT Increase, Highlights Electricity as Key Entrepreneurial Challenge
- Nigeria Launches E-Invoicing Platform to Combat Tax Evasion and Enhance Compliance
RWANDA
SOUTH AFRICA
- MPs Warn Fuel Levy Hike’s Impact Will Surpass VAT Increase’s Economic Consequences
- EFF Criticizes Treasury for Replacing VAT Hike with Increased Fuel Levy in Budget Plan
- Tax Court Ruling on VAT Input Tax Entitlement for Southern Africa (Pty) Ltd vs. SARS
- VAT Hike Possible, Smart ID Integration in Banks, and Rand Stability Amid Trump Criticism
- South Africa to Mandate E-Invoicing by 2028 to Combat VAT Fraud and Modernize Tax Compliance
- EFF Celebrates Court Victory, Continues Protest Against VAT Increase and Austerity Measures
- EFF Organizes ‘VAT Victory March’ in Pretoria Before Budget Speech
- Sars Loses Appeal: Court Rules VAT Refunds Can’t Offset Pre-Business Rescue Tax Debts
ZIMBABWE
AMERICAS
ARGENTINA
- Argentina Proposes “Super-VAT” Reform to Simplify Tax System and Encourage Provincial Competition
- Argentina extends invoice rules to SME’s
- New Simplified VAT Declaration System: Implementation and Key Changes Explained
- Súper IVA Reform Proposal Introduced
- ARCA Set a Date for the Presentation of Simple VAT, a Unique and Pre-Filled Form
BRAZIL
CHILE
- SII Files 9 Anti-Avoidance Cases, Total Fiscal Impact Nears $19.7 Billion
- Chilean Tax Authority Clarifies VAT Obligations for Online Marketplaces with New Circulars
- Briefing document: Chile E-Invoicing and Electronic Receipts Regulations
CURACAO
DOMINICAN REPUBLIC
- Dominican Republic Extends E-Invoicing Deadline for Large and Medium Taxpayers to November 2025
- Dominican Republic Extends E-Invoicing Deadline for Large and Medium Taxpayers by Six Months
- E-Invoicing Implementation Deadline Extended for Large Local and Medium Taxpayers
- Dominican Tax Authority extends deadline for implementing Electronic Invoicing for Large Local and Medium Taxpayers
- General Directorate Extends Deadline for E-Invoice Implementation
MEXICO
PERU
SAINT LUCIA
SAINT VINCENT AND THE GRENADINES
UNITED STATES
- Maryland to Implement 3% Digital Services Sales Tax in July 2025
- New Jersey Assembly Rejects Bill to Eliminate Sales Tax on Energy Bills Amid Rate Hike
- Georgia publishes regulation clarifying taxation of digital products
- Understanding Texas Sales and Use Tax Requirements for Businesses and Marketplace Providers
- California Court Rules Cardiac Monitors Subject to Sales Tax, Denying Medtronic’s Exemption Claim
- Raising SALT Deduction Cap Benefits High Earners, Risks Revenue Loss in New Tax Bill
- Alabama Decouples from Federal R&D Tax Rules, Reduces Grocery Sales Tax to 2%
- Pennsylvania Launches Online Portal for Taxpayer Appeals and Refund Requests
- South Dakota Sales and Use Tax Guide for Retailers & E-Commerce Sellers
- South Carolina Updates Sales Tax Exemption for Medical Equipment, Removes Business Location…
- Washington Updates Retail Bag Fee Rules to Promote Sustainability and Reduce Plastic Use
- Why Voluntary Disclosure Agreements Are Key to Reducing Multi-State Sales Tax Risks
ASIA-PACIFIC
AUSTRALIA
- A VAT refund guide to Australia
- VAT Guide for Businesses with Customers in Australia
- ATO releases updated 2025 Supplementary Annual GST Return
BANGLADESH
- Supreme Court Upholds VAT on Economic Zone Products, Overturns High Court Ruling on Exemptions
- Supreme Court Upholds VAT on Economic Zone Products, Overturns High Court Ruling on…
CAMBODIA
INDIA
- Madras High Court Rules SEZ Units Can Claim GST Refunds for Taxes Borne by Them
- GST Council to Address Rate Rationalisation, Compensation Cess, and Simplification in Upcoming Meeting
- Input Tax Credit on Destroyed Finished Goods Must Be Reversed, Rules Telangana AAAR
- Supreme Court Dismisses Revenue’s SLPs; High Court Allows IGST Refund to Columbia Sportswear
- Karnataka High Court Rules Customer Support Services as Export, Not Intermediary, for GST…
- Supreme Court Permits Input Tax Credit for GST Pre-Deposit, Affecting Indian Businesses
- Top GST Cases You Can’t Afford to Miss – May’s Legal Highlights
JAPAN
- Japan to Impose Consumption Tax on Low-Cost Imports to Level Competition with Chinese E-Commerce Giants
- A VAT refund guide to Japan
- Japan’s De Minimis Threshold for Consumption Tax on Low-Value Consignments
- Japan Considers Imposing Consumption Tax on Low-Cost E-Commerce Imports to Level Playing Field
KAZAKHSTAN
MALAYSIA
NEW ZEALAND
- A VAT refund guide to New Zealand
- E-Invoicing seminar engages Japanese business community in Auckland
- New Zealand’s Procurement Reform: E-Invoicing Mandate Proposed Under Rule 44
- Proposed 3% Digital Services Tax bill has been Withdrawn.
- Plans to Introduce a Digital Services Tax Will Not Proceed
PAKISTAN
- World Bank Report: GST Increases Poverty in Pakistan, Urges Fiscal Policy Reforms for Equity
- World Bank Study: Pakistan’s GST Increases Poverty, BISP Reduces Inequality
- KTBA Criticizes FBR’s New Sales Tax System, Calls for Immediate Reforms to Avoid Chaos
- MTO Karachi Educates KATI Members on Digital Tax Reforms and Automated Invoicing System
- FBR Rejects Final Tax Regime Revival for Exporters in Budget 2025-26, Sparking Controversy
- Pakistan Oil Refineries Celebrate Resolution of Sales Tax Dispute, Paving Way for Industry Growth
- PM Shehbaz Introduces National Targeting System to Combat Sales Tax Evasion in Pakistan
- Pakistan Extends E-Invoicing Integration Deadlines for Taxpayers Under Rule 150Q
- Roll Out of New E-Invoicing Rules Begins
PAPUA NEW GUINEA
PHILIPPINES
- Philippine Court Clarifies VAT Refund Criteria for Zero-Rated Renewable Energy Sales
- Philippines Rolls Out New VAT Rules for Digital Services Effective June 2025
- Philippine Court Clarifies Input VAT Refunds for Renewable Energy Developer’s Zero-Rated Sales
- Bureau of Internal Revenue has Released FAQs to Clarify the Requirements for New VAT on Digital Services
- Updated Guidance on VAT for Digital Services
SINGAPORE
- Briefing document: Singapore GST InvoiceNow business guide
- GST Audit Rules: Major IRAS Compliance Pitfalls and Penalty Risks
SOUTH KOREA
- South Korea Considers Extending VAT Deduction for Recycled Waste and Used Automobiles to 2028
- South Korea Enforces VAT Reporting for Foreign Digital Platforms Starting July 2025
TAIWAN
- Taipei Customs Advises Correct Machinery Parts Declaration for Faster Clearance and Accurate Tariff Classification
- Tax Reporting Rules for Employee Gifts: VAT Deductions and Invoice Requirements Explained
- Taiwan Provides Interest-Free Extension or Instalment Plan for Tax Payment in Response to U.S. Tariffs
UZBEKISTAN
- Uzbekistan Cracks Down on Corruption: Officials Charged with Embezzlement and Forgery in Tax Scandal
VIETNAM
- Government Proposes Expanded VAT Rate Reduction to Boost Economy and Support More Beneficiaries
- Samsung Vietnam Seeks VAT Refund and Tax Incentives for HCMC Subsidiary and Northern Projects
EUROPE
EUROPE
- EU Council Decision 2025/942 outlines the EU’s position on VAT recovery with the UK
- The EU Parliament is Set to Increase Tariffs on Imports from Russia and Belarus
EUROPEAN COURT OF JUSTICE
- Comments on ECJ C-234/24: VAT Refund on Tooling Not Excluded According to AG’s Opinion
- Flashback on ECJ Cases C-243/03 (Commission v France) – France’s VAT Deduction Limitation on Subsidized Capital Goods Incompatible with EU Law
- GC VAT Case – T-233/25 (Mokoryte) – Questions – Can a subcontractor adjust VAT after claim assignment and insolvency?
- ECJ VAT C-462/24 (Braila Winds) – Questions – Competition and State Aid Legal Analysis
- Comments on ECJ C-640/23: No VAT Deduction for Incorrectly Charged Tax
- ECJ C-234/24 (Brose Prievidza) – AG Opinion – Tooling supply is taxable in Bulgaria, not exempt
- Comments on ECJ C-324/20 (X-Beteiligungsgesellschaft mbH) – Company X’s Brokerage Services and Instalment Payments
- Flashback on ECJ Cases C-173/88 (Morten Henriksen) – VAT Exemptions for Letting Garages in Denmark
- ECJ C-308/25 (Isolanti Group) – Questions – Is Italy’s tax resolution mechanism compliant with EU law principles?
- New GC VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika “– Plovdiv) – No details known yet
- ECJ VAT Cases decided in 2025
- ECJ C-262/24 (Pegazus Busz) – Order – Court lacked jurisdiction; questions pertained to national court’s facts
- Comments on ECJ-782/23: ECJ rules on customs valuation treatment of post-entry price…
- ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
- Briefing document & Podcast: ECJ C-505/22 (Deco Proteste) – A gift with a subscription is an “incidental service” rather than a free transfer of goods
- Comments on ECJ C-726/23: Do Transfer Pricing Adjustments Fall Under VAT? AG Opinion Offers Little Clarity
- Comments on ECJ C-213/24: Joint Marital Property as Single VAT Taxpayer in Real Estate Sales
- Comments on ECJ C-278/24: Polish liability of the chairman of the Executive Board for VAT debt not contrary to EU law
- Comments on ECJ C-405/24: Failure to grant VAT exemption on small consignments of a non-commercial character in violation of EU law
- Agenda of the ECJ VAT cases – 2 Judgments, 2 AG Opinions and 1 Hearing till June 26, 2025
- ECJ/General Court VAT Cases – Pending cases
- Briefing document ECJ VAT C-132/16 (Iberdrola Inmobiliaria) – VAT Deduction for Third-Party Property Improvements
- Briefing document: ECJ C-581/08 (EMI) – Samples and Gifts of Small Value
- Roadtrip through ECJ Cases – Focus on “Identification of Taxable Persons” (Art. 213-214)
- Briefing Document: ECJ C‑164/24 (Cityland’ EOOD) – VAT Register Removal for Non-Compliance
EUROPEAN UNION
- European Commission Unveils New Strategy Mandating EU E-Invoicing Standard for Public Procurement
- Advocate General’s Opinion on VAT Treatment of Electronic Services in Case C-101/24
- EU VAT Directive Reform: Shifting VAT Liability to Sellers and Platforms by 2028
- Netherlands Pushes for Unified Tobacco Excise Duty
- Briefing Document: Upcoming E-Invoicing & E-Reporting mandates in Europe
- Briefing Document: “VAT After ViDA” – Reflections on the Future of EU VAT
- The VEG Report “VAT after Vida”: neutrality and broadening of the VAT base in a wider context
- Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify
- Briefing Document: EU VAT principles on Right to Deduct VAT even if VAT on prior transactions have not…
- Good things to remember – about VAT rulings for EU cross border transactions
- Limitations on Input Tax Deduction Rights in VAT Regulations
- Addressing Taxpayer Concerns: Beyond VIDA Implementation and the VAT Gap in EU Tax Systems
- EU VAT Reform 2028: How IOSS Impacts E-Commerce Sellers
- Interview – CEN TC 434 and the upcoming EN 16931 revision
- Briefing Document: EU VAT principles on Barter Transactions based on ECJ/CJEU transactions
- New EU VAT rules to boost IOSS use and simplify e-commerce imports
- Briefing Document: EU VAT principles on Composite vs. Single Supply based on ECJ/CJEU transactions
- Roadtrip through ECJ Cases – Focus on Exemption – The leasing or letting of immovable property (Art. 135(1)(l))
- EU wants levy on small webshop orders
- EU adopts 17th sanctions package against Russia
- What is the Peppol Directory? How Does It Work?
- MEPs Address ECA Report on VAT Fraud, Urge Stronger EU Measures and Cooperation
- EU Agrees on New VAT Rules to Encourage Import One-Stop Shop (IOSS) Use
- State Secretary Van Oostenbruggen Discusses EU VAT Gap Report 2024 with Dutch Parliament
- Intrastat and ESL declarations
- EU VAT Reform: Suppliers and Platforms Liable for Low-Value Imports from 2028
EUROPEAN UNION – ViDA
- Viva la ViDA: Shaping the Future of E-Invoicing across the EU
- ViDA and the E-Invoicing Revolution: Why Europe’s VAT Reform Is Bigger Than You Think
- ViDA – When to issue (E-)Invoices and Summary (E-)Invoices?
- ViDA Compliance Guide: How to Prepare for the Initiative
ALBANIA
- Albania Issues VAT Compliance Notice for Non-Resident Digital Service Providers
- Foreign Companies Alerted on VAT Obligations for Electronic and Digital Services by Tax…
- VAT Compliance Notice for Multinational Digital Service Providers
- VAT Obligations Outlined for Multinationals Providing Electronic Services to…
BELGIUM
- Belgium’s Circular 2025/C/23: Strict VAT Deduction Rules Post-Volkswagen and Biosafe Rulings
- New VAT Chain: Use Old Bank Account Numbers Until October 1, 2025
- Belgian Entrepreneurs Advance Towards E-Invoicing with Accountants’ Support Ahead of 2026 Mandate
- Use Old VAT Account Number Until October 1, 2025; New Payments Refunded Automatically
- VAT in Belgium
BULGARIA
- NRA holds public consultations on draft order for SAF-T submission
- National Revenue Agency Alerts Over 5000 Companies About VAT Data Discrepancies via Email
CZECH REPUBLIC
DENMARK
- Denmark Introduces Digital Bookkeeping Rules for Foreign VAT-Registered Businesses Effective 2026
- Tax Ruling on Chocolate Duty for Cocoa-Filled Biscuits Imported to Denmark
- OIOUBL 3.0 delay officially confirmed in Denmark
- Tax Administration Revises Practice for Correcting Incorrectly Invoiced VAT and Refund Conditions
- Tax Exemption for Services Provided by Non-Profit Associations to Members Confirmed…
- Denmark’s Digital Bookkeeping Countdown: What Every VAT-Registered Business Needs to Know Before January 2026
- Amendment to VAT Regulations: Digital Sales Registration Systems and eIDAS Compliance
ESTONIA
- Estonia to Raise Standard VAT Rate to 24% from July 2025
- Estonian Parliament Considers Bill to Raise VAT and Income Tax Rates by 2026
FINLAND
FRANCE
- France Moves Forward with E-Invoicing: Updated Specs and Factur-X v1.07 Released
- France Updates E-Invoicing Specifications, Businesses Must Adapt by September 2026 Deadline
- France Issues New VAT Guidelines for Composite Supplies: Clarification on Mixed Goods and Services…
- France Issues New VAT Guidelines for Composite Supplies: Clarification on Mixed Goods and Services Taxation
- France Launches Public Consultation on New VAT Rules for Art and Antiques
- French E-Invoicing Mandate: A Comprehensive Briefing
- VAT Application and Territoriality: Composite Offers and Fiscal Treatment Guidelines
- France: End of self-certification of cash registers
GERMANY
- Tax Base Adjustment for Seized Criminal Proceeds in VAT Law: BFH Ruling XI R 6/23
- Membership Fees: Navigating the Tension Between VAT and Insurance Tax in Legal Services
- Rising Demand for Vegan Foods Highlights Tax Treatment Challenges for Meat Substitutes
- VAT liability in Germany: Calculations, due dates, and bookkeeping
- Germany Simplifies VAT Refunds for Non-EU Businesses with Digital Submission Options
- Court Ruling on Tax Liability for Additional Requests in Property Acquisition with Building Construction
- Tax Court Ruling: Independent Supply of Electricity from Photovoltaic Systems to Tenants is Taxable
- Extended Reduction and Three-Object Limit in Initial Property Sales in Sixth Year
- VAT Implications for Administrative Services in Dependent Foundations: BFH Clarifies Liability Criteria
IRELAND
ITALY
- 5% VAT on Health-Related Clothing Continues Post-COVID-19, Unless Proven Otherwise
- Office Error Does Not Compromise Voluntary Disclosure, Cassation Court Rules on Tax Case
- 5% VAT on Protective Clothing for Health Purposes Remains Post-COVID-19
- New VAT Rules for Personnel Secondment: Cost Reimbursements Now Taxable from January…
- Clarification on 5% VAT Rate for Protective Clothing with Health Purposes Post-COVID-19 Emergency
- New Italian VAT Rules for Non-EU Sellers: Compliance Steps and Deadlines for 2025
- VAT Rate for Art Photographs by Non-Authors: Application to Non-Paper Supports
- Reduced VAT Rate for Building Completion: Application and Implications for Construction and Real Estate Transactions
- New VAT Regime for Employee Secondment: Key Changes and Clarifications from Tax Authorities
- Italian Revenue Agency Clarifies VAT Exemption for Co-Employment Costs in Business Networks
- Italian Revenue Agency Issues Guidance on VAT Changes for Personnel Loans and Secondments
- Impact of New VAT Rules on Personnel Secondment for Public Entities
- Clarifications on VAT Exemption for Employee Cost Reimbursement in Co-employment…
- Application of 5% Substitute Tax on Overtime Compensation for National Health…
- Tax Exemption on Staff Reimbursement in Co-employment: Clarifications by Italian Revenue Agency
- Tax Authorities Provide Clarity on Changes to VAT Treatment for Personnel Secondment
- Briefing Document: Italian E-Invoicing and Regulatory Landscape
- Italy Issues New VAT Representative Regulations for Non-residents Conducting Intra-EU Transactions
- Italian VAT law
LATVIA
LITHUANIA
- Lithuania Announces VAT Law Amendments: Reduced Rate to Rise to 12% in 2026
- Updates to VAT Rates Announced
LUXEMBOURG
- A Comprehensive Overview of Luxembourg’s Invoicing Rules
- Luxembourg VAT: A 2025 Guide to Digital Compliance and E-Invoicing
MALTA
- Malta Expands VAT Exemptions for Passenger Transport Services in 2025 Amendment
- Ministry of Finance Broadens VAT Exemption for Scheduled Passenger Transport Services
- VAT Exemption Extended for Passenger Transport Services
MOLDOVA
NETHERLANDS
- VAT Rate on Culture, Sports, and Media Remains at 9% After Proposed Increase Halted
- VAT Rate for Culture, Sports, and Media Services Remains at 9%.
- Record Number of New Tax Office Employees in 2024: 3,634 Hired
- VAT Rate on Culture, Sports, and Media Remains at 9%, Proposed Increase Cancelled
- Evaluation of VAT Exemptions for Specific Professions and Fundraising Activities in the Netherlands
- Overview of Payments and Receipts: VAT Assessments and New Login Options Available
- Court Rules No VAT Exemption for Industry Pension Fund’s Asset Management Services
- Dutch VAT gap increased (slightly) in 2022
- No VAT Exemption for Industry Pension Fund Due to Lack of Investment Risk for Participants
- Updated VAT Administrative Obligations Decision: Key Changes and New Provisions Effective…
- Dutch VAT on Invoices for Spanish Services in the Netherlands Rightfully Charged, Court Rules
- Supreme Court Rules Against Court’s Own Initiative in VAT Deduction Case for Legal Fees
- Pension Fund Not Exempt from VAT, Court Rules Against Stichting X’s Appeal
POLAND
- VAT gap in 2024 reduced to 6.9%
- VAT Implications of Personal Data Sharing
- The tax authorities are removing thousands of companies from the VAT register. Is it doing it legally?
- Tax Authorities Ease Stance on VAT for Incidental Land Sales by Spouses
- Tax Implications of Cryptocurrency Lending and Collateral: No PCC or VAT Required?
- Compensation for Energy Companies Before July 2024 Exempt from VAT, Court Rules
- VAT Gap Calculation Method and Trends in Poland: 2022-2024 Analysis
- KSeF Complicates Settlements with Foreign Contractors Due to VAT E-Invoicing Requirements in Poland
- City Can Fully Deduct VAT on Public Transport Investments, Rules Gliwice Administrative Court
- Structured E-Invoicing Expanded to include Consumer Transactions
- Electric cars and limited VAT deduction
- VAT in Poland: Guide
- Poland Releases New Draft of KSeF FA(3) Schema with Key Updates and Features
- Will JPK VAT Be Abolished? Prof. Modzelewski Discusses Potential Reduction of Obligations
- Is the Tax Office’s Removal of Thousands of Firms from VAT Register Legal?
- Courts Support Taxpayers: Full VAT Deduction Allowed for Business Cars Parked at Home
- Change in Deducted VAT Adjustment for Investment Property Starting 2025
PORTUGAL
- Portugal Clarifies VAT Filing Rules: New Flexibility and Turnover Requirements for…
- New Portuguese VAT Amendments and Guidance Issued in April 2025
ROMANIA
- President-elect Dan Rules Out VAT Rate Increases, Emphasizes Economic Stability and Consumption Protection
- Romania’s President-Elect Opposes VAT Increase in Fiscal Strategy Discussions
- ANAF Uncovers 4 million Lei Fraud in Scrap Metal Trade in Cluj County
RUSSIA
- Court Ruling on Including Excise in VAT Base for Veterinary Disinfectants in Russia
- Zero VAT for Hotel Industry Extended Until 2030 to Boost Russian Tourism
SLOVAKIA
- Mandatory B2B e-Invoicing and e-Reporting for Slovak VAT Companies by 2027
- Understanding VAT Registration and Tax Liability Transfer in Slovakia: Key Updates for 2025
- Changes in VAT for Investment Assets Starting January 2025: Key Updates and Implications
SPAIN
- Spain Proposes 21% VAT on Short-Term Rentals, Doubling Hotel Tax Rate to Address Housing Crisis
- Spain considers new 21% VAT on short-tourism rentals, double the hotel rate
- Possibility of Filing Reexport Declarations for Non-EU Goods Leaving Temporary Storage or Free Zone
- Spanish State Treasury Clarifies Invoice Retention Requirements to Prevent Penalties
SWEDEN
- EU VAT Guidelines on Single-Purpose Vouchers and Electronic Services Clarified
- Court Rules Horse Racing for Prize Money as Economic Activity, Allows VAT Deductions
- Ministry Proposes VAT Reduction on Dance Event Tickets to 6% Starting July 2026
- Reduced VAT on admission to dance events, nightclubs and discos
- Reverse Charge Rules for State Purchases of Construction Services: VAT Implications
SWITZERLAND
- Federal Supreme Court Partially Confirms VAT Ruling on Tax Succession and Limitations (2014-2017)
- Court Upholds Customs Duties on Charitable Donations Due to Non-Compliance with Exemption Criteria
TURKEY
UKRAINE
- Ukraine Proposes Tax Exemption for Security and Defence Imports to Boost Production Efficiency
- VAT Exemption for Construction Works in Affordable Housing and State-Funded Projects
- VAT Refund Eligibility Upon Taxpayer Deregistration: Obligations and Conditions Explained
- When Can VAT Payers Reclaim Overpaid Funds in the Electronic VAT Administration System?
- Late Registration of Tax Invoices with Different VAT Rates: Penalty Implications Explained
- Gift Certificate Sales and VAT Implications: Tax Invoice and Registration Requirements Explained
- VAT Refund Process: Timelines, Conditions, and Key Steps for Businesses
- VAT Obligations Not Required for Transactions Below 0.01%: Understanding Tax Implications
UNITED KINGDOM
- HMRC Notice: Who should register for VAT (VAT Notice 700/1)
- HMRC Guidance: Claim back an import security deposit or guarantee
- Guide to Transferring a Business as a Going Concern: VAT Notice 700/9 Explained
- Walkers Snack Foods Ltd v HMRC: VAT Classification of Sensations Poppadoms as Potato Crisps Disputed
- United Kingdom to Mandate Electronic VAT Through Making Tax Digital (MTD)
- HMRC Guidance: Transfer a business as a going concern (VAT Notice 700/9)
- Understanding VAT Implications for Private School Fees: A Comprehensive Guide for Institutions
- UK Upper Tribunal Rules on VAT Exemption for Education Supplies by St Patrick’s College
- Align Technology VAT Ruling: Implications for Dental Practices and Orthodontic Appliance Suppliers
- HMRC Research: Penalty Reform Fairness and Promoting BACS for VAT Repayments
- HMRC Formalizes Extended Deadlines for Final VAT Returns Post-Deregistration Effective June 2025
- UK VAT Ruling on Bolt Sparks Industry-Wide Tax Compliance Concerns for Ride-Hailing Services
- HMRC Guidance: VAT payments on account
- Navigating the UK’s e-invoicing consultation: What businesses need to know
- How Non-UK Businesses Can Reclaim UK VAT in 2025
- NHS Ayrshire & Arran’s Appeal on Zero-Rating Construction Costs for NSAIS Building Dismissed
- Guide to Transferring VAT Registration Numbers: Updated Form and Important Considerations
- Court of Appeal Upholds HMRC’s Power to Deregister VAT Fraud Facilitators Under Ablessio…
- FTT Rules Vitamin Drips as Medical Care, Exempting Get a Drip Limited from VAT
- Court of Appeal Upholds HMRC’s Power to Deregister VAT Fraud Facilitators Under Ablessio Principle
- Understanding VAT Recovery for Independent Schools Under the Capital Goods Scheme
- New VAT Regulations 2025: Extended Deadline for Final Returns Submission
- UK Court Affirms HMRC’s Power to Deregister Firms Facilitating VAT Fraud
- Chartered Accountants Ireland’s Recommendations for UK E-Invoicing Policy
- CIOT and ICAEW Respond to UK Government’s Electronic Invoicing Consultation
- UK Tax Experts Advise Gov’t on Promoting E-Invoicing Uptake
