Author - Lion Hulsebos

Greece

Circular: Submission of EDE of import when conducting e-commerce – establishment of electronic validation of the IOSS VAT identification number

14 September 2023

Czech Republic

Accommodation service versus lease of real estate for VAT purposes, and abuse of rights concept

14 September 2023

Switzerland

VAT compliance changes from 1 January 2025

14 September 2023

Netherlands

Change in the invoice requirement for triangular simplification and on small businesses regulation

14 September 2023

Poland

Ruling: WIS TOWAR – “fudge” confectionery product – CN 1704 – 23% VAT

14 September 2023

United States

How To: Determine Sales Tax Sourcing for Services

14 September 2023

Thailand

Establishing criteria for VAT exempting donations to educational institutions through electronic donation systems

14 September 2023

Russia

From August 31, 2023, the limit on expenses for creating advertising materials that are not subject to VAT has been increased

14 September 2023

Poland

Granting a loan to the company

14 September 2023

European Union Germany

Comments Reemtsma: Claim possible even if civil law claim is time barred

14 September 2023

Kenya

Treasury proposes to raise VAT to 18%

14 September 2023

Poland

Ruling: WIS TOWAR – protective barrier apron – CN 62 – 23% VAT rate

06 September 2023

Poland

Ruling: WIS TOWAR – ready-made plant dish – CN 2106 – 8% VAT

05 September 2023

Poland

Ruling: WIS GOODS – protective medical apron – CN 62 – 23% VAT rate

04 September 2023

Poland

Ruling: WIS TOWAR – waffle with cocoa cream – CN 19 – 0% VAT

04 September 2023

Poland

Ruling: WIS GOODS – food product – CN 16 – 0% VAT rate

03 September 2023

Poland

Ruling: WIS TOWAR – building of a care and residential center – PKOB 1264 – 8% VAT rate

03 September 2023

Poland

Ruling: WIS SERVICE – distinction on the list of the internet portal – PKWiU 2015 – 73 – 23% VAT rate

02 September 2023

Poland

Ruling: WIS GOODS – kaiser rolls – PKWiU 2015 – 56 – 8% VAT rate

02 September 2023

Poland

Ruling: WIS SERVICE – water meter replacement – PKWiU 2015 – 36.00.20.0 – 8% VAT rate

02 September 2023

Poland

Ruling: WIS TOWAR – liquid food product – CN 2106 – 8% VAT rate

02 September 2023

Poland

Ruling: WIS TOWAR – dietary supplement in capsules – CN 2106 – 8% VAT rate

02 September 2023

Poland

Ruling: VAT settlement in connection with construction services provided outside the country

02 September 2023

Poland

Ruling: WIS GOODS – fertilizer – 8% VAT rate, regardless of the CN code

02 September 2023

Poland

Ruling: 0% VAT rate on the advance payment for the export of goods

02 September 2023

Poland

Ruling: VAT exemption for supplies after first settlement

02 September 2023

United States

Mississippi Retailer Lacked Good Faith in Accepting its Customer’s Sales Tax Exemption Claim

01 September 2023

Sweden

Parliament Considers Bill to Introduce Reporting, Recordkeeping Requirements for Payment Service Providers

01 September 2023

South Africa

Tax Agency Issues General Ruling Clarifying VAT Treatment of Cash Transaction Rounding Differences

01 September 2023

Poland

Ruling: VAT on advance payment in kind (receipt of real estate)

01 September 2023

United States

Provider of Go-Kart Racing Subject to California Sales Tax as Lessor of Property

01 September 2023

Poland

Ruling: WIS GOODS – medical set – CN 62 – 23% VAT rate

01 September 2023

Poland

Possibility of issuing corrections in KSeF to original invoices issued outside KSeF

01 September 2023

Author - Lion Hulsebos

Circular: Submission of EDE of import when conducting e-commerce – establishment of electronic validation of the IOSS VAT identification number

Accommodation service versus lease of real estate for VAT purposes, and abuse of rights concept

VAT compliance changes from 1 January 2025

Change in the invoice requirement for triangular simplification and on small businesses regulation

Ruling: WIS TOWAR – “fudge” confectionery product – CN 1704 – 23% VAT

How To: Determine Sales Tax Sourcing for Services

Establishing criteria for VAT exempting donations to educational institutions through electronic donation systems

From August 31, 2023, the limit on expenses for creating advertising materials that are not subject to VAT has been increased

Granting a loan to the company

Comments Reemtsma: Claim possible even if civil law claim is time barred

Treasury proposes to raise VAT to 18%

Ruling: WIS TOWAR – protective barrier apron – CN 62 – 23% VAT rate

Ruling: WIS TOWAR – ready-made plant dish – CN 2106 – 8% VAT

Ruling: WIS GOODS – protective medical apron – CN 62 – 23% VAT rate

Ruling: WIS TOWAR – waffle with cocoa cream – CN 19 – 0% VAT

Ruling: WIS GOODS – food product – CN 16 – 0% VAT rate

Ruling: WIS TOWAR – building of a care and residential center – PKOB 1264 – 8% VAT rate

Ruling: WIS SERVICE – distinction on the list of the internet portal – PKWiU 2015 – 73 – 23% VAT rate

Ruling: WIS GOODS – kaiser rolls – PKWiU 2015 – 56 – 8% VAT rate

Ruling: WIS SERVICE – water meter replacement – PKWiU 2015 – 36.00.20.0 – 8% VAT rate

Ruling: WIS TOWAR – liquid food product – CN 2106 – 8% VAT rate

Ruling: WIS TOWAR – dietary supplement in capsules – CN 2106 – 8% VAT rate

Ruling: VAT settlement in connection with construction services provided outside the country

Ruling: WIS GOODS – fertilizer – 8% VAT rate, regardless of the CN code

Ruling: 0% VAT rate on the advance payment for the export of goods

Ruling: VAT exemption for supplies after first settlement

Mississippi Retailer Lacked Good Faith in Accepting its Customer’s Sales Tax Exemption Claim

Parliament Considers Bill to Introduce Reporting, Recordkeeping Requirements for Payment Service Providers

Tax Agency Issues General Ruling Clarifying VAT Treatment of Cash Transaction Rounding Differences

Ruling: VAT on advance payment in kind (receipt of real estate)

Provider of Go-Kart Racing Subject to California Sales Tax as Lessor of Property

Ruling: WIS GOODS – medical set – CN 62 – 23% VAT rate

Possibility of issuing corrections in KSeF to original invoices issued outside KSeF

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