Author - Luc

Italy

How and when to deduct VAT on refunded discount vouchers

22 December 2020

European Union

The EU Proposal for Tax Information Reporting by Sharing and Gig Economy Platforms (DAC7)

22 December 2020

Poland

VAT returns may not be questioned after years of tacit approval

22 December 2020

China

First “zero-tariff” product list for Hainan free trade port

22 December 2020

Ireland

How to claim refund of VAT on Donated medical and research equipment

22 December 2020

Ireland

Revenue eBrief No. 228/20: EU mandatory disclosure regime (DAC6) – Updates to XSD file and User Guide

22 December 2020

Ireland

Revenue eBrief No. 231/20: VAT Treatment of Restaurant and Catering Services and certain Sanitary Products

22 December 2020

United Kingdom

How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)

22 December 2020

United Kingdom

Tax information and impact note about VAT amendments required to implement the Northern Ireland Protocol and (EU Exit) Regulations

22 December 2020

Poland

Clarifications on documenting the intra-Community supply of goods for VAT purposes

22 December 2020

European Union

E-Commerce VAT Directive will need to be implemented in the EU by July 1, 2021

21 December 2020

World

Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status Jan 2, 2021)

21 December 2020

Peru

Peru Announces Changes to Requirements for Issuing Electronic Invoices, Credit Notes, and Payment Receipts

21 December 2020

Italy

Extension of the e-invoicing system to cross-border invoices as of 2022, end of Esterometro, Pre-filled VAT returns

21 December 2020

China

Expansion of the e-invoicing system for special VAT fapiao in Zhejiang province.

21 December 2020

United Kingdom

Updated forms for VAT registrations

21 December 2020

United Kingdom

Apply to import goods temporarily to the UK or EU

21 December 2020

United Kingdom

The Export Control (Amendment) (EU Exit) Regulations 2020

21 December 2020

United Kingdom

The Customs (Transitional) (EU Exit) Regulations 2020

21 December 2020

United Kingdom

The Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations 2020

21 December 2020

United Kingdom

Brexit: Call-Off Simplification not longer available

21 December 2020

United Arab Emirates

COVID-19: Zero Rating of certain medical equipment such as PPE, Masks, Gloves etc

21 December 2020

Bosnia and Herzegovina

Procedure of the VAT refund to Foreign Taxpayers

20 December 2020

Finland

COVID-19: Exemption for domestic sales of goods used for the prevention, testing and treatment of covid-19 infection and intra-Community acquisitions from other Member States extended till April 30, 2021

20 December 2020

European Union Luxembourg

Flashback on ECJ cases C-502/13 (Commission vs. LU) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is not compatible with the EU law

20 December 2020

European Union France

Flashback on ECJ cases C-479/13 (Commission vs. FR) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is not compatible with the EU law

20 December 2020

United Kingdom

Place of Supply – consultancy services

20 December 2020

India

Extended Income Tax & GST Audit/Return/Compliance dates

20 December 2020

India

GSTN Introduces Auto Populated details in Form GSTR 3B from Form GSTR 1 & GSTR 2B

20 December 2020

European Union Italy

Flashback on ECJ Cases C-606/12 and C-607/12 (Dresser Rand) – Deemed intra-Community supply of ‘own goods’ unless returned to Member State of origin

20 December 2020

Netherlands

Conversion of a residential-shop building into a day-care center, no ”new construction”

20 December 2020

United Kingdom

UK-Kenya Economic Partnership Agreement

20 December 2020

United Kingdom

Policy Paper: The Northern Ireland Protocol (Updated Dec 18, 2020)

20 December 2020

Author - Luc

How and when to deduct VAT on refunded discount vouchers

The EU Proposal for Tax Information Reporting by Sharing and Gig Economy Platforms (DAC7)

VAT returns may not be questioned after years of tacit approval

First “zero-tariff” product list for Hainan free trade port

How to claim refund of VAT on Donated medical and research equipment

Revenue eBrief No. 228/20: EU mandatory disclosure regime (DAC6) – Updates to XSD file and User Guide

Revenue eBrief No. 231/20: VAT Treatment of Restaurant and Catering Services and certain Sanitary Products

How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)

Tax information and impact note about VAT amendments required to implement the Northern Ireland Protocol and (EU Exit) Regulations

Clarifications on documenting the intra-Community supply of goods for VAT purposes

E-Commerce VAT Directive will need to be implemented in the EU by July 1, 2021

Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status Jan 2, 2021)

Peru Announces Changes to Requirements for Issuing Electronic Invoices, Credit Notes, and Payment Receipts

Extension of the e-invoicing system to cross-border invoices as of 2022, end of Esterometro, Pre-filled VAT returns

Expansion of the e-invoicing system for special VAT fapiao in Zhejiang province.

Updated forms for VAT registrations

Apply to import goods temporarily to the UK or EU

The Export Control (Amendment) (EU Exit) Regulations 2020

The Customs (Transitional) (EU Exit) Regulations 2020

The Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations 2020

Brexit: Call-Off Simplification not longer available

COVID-19: Zero Rating of certain medical equipment such as PPE, Masks, Gloves etc

Procedure of the VAT refund to Foreign Taxpayers

COVID-19: Exemption for domestic sales of goods used for the prevention, testing and treatment of covid-19 infection and intra-Community acquisitions from other Member States extended till April 30, 2021

Flashback on ECJ cases C-502/13 (Commission vs. LU) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is not compatible with the EU law

Flashback on ECJ cases C-479/13 (Commission vs. FR) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is not compatible with the EU law

Place of Supply – consultancy services

Extended Income Tax & GST Audit/Return/Compliance dates

GSTN Introduces Auto Populated details in Form GSTR 3B from Form GSTR 1 & GSTR 2B

Flashback on ECJ Cases C-606/12 and C-607/12 (Dresser Rand) – Deemed intra-Community supply of ‘own goods’ unless returned to Member State of origin

Conversion of a residential-shop building into a day-care center, no ”new construction”

UK-Kenya Economic Partnership Agreement

Policy Paper: The Northern Ireland Protocol (Updated Dec 18, 2020)

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