Tag - Deduction (input tax credit)

United Kingdom

UT Grants Leave to Appeal in Eurolaser VAT Fraud Case on Kittel and Mecsek Principles

5 days ago

South Korea

South Korea Proposes Expanded Tax Incentives for Cultural Content Production, Adjusts Credit Rates

5 days ago

Ukraine

Is VAT Allocation Ratio Applied in 2026 If No Exempt Transactions Remain?

5 days ago

Austria

Austria Clarifies Tax Deduction Rules for Subcontractor Services Involving Fraudulent Invoices

5 days ago

Denmark

Danish Court Upholds Denial of VAT Deductions Due to Insufficient Invoice Documentation

5 days ago

Germany

Input Tax Adjustment Required When Payment Refunded by Guarantor, Even if Only Net Amount Secured

5 days ago

Germany

Input VAT Adjustment Required After Repayment of Import VAT Due to Insolvency Challenge, BFH Decision 2025

5 days ago

Germany

Input VAT Adjustment Required After Repayment of Import VAT Due to Insolvency Challenge (BFH)

5 days ago

European Union Spain

ECJ C-515/24 (Randstad España) – AG Opinion – EU VAT Law Permits Entertainment Deduction Limits If Timed with Directive Transposition

6 days ago

Bulgaria European Union

ECJ VAT C-234/24 (Brose Prievidza) – Judgment – VAT Refund Not Barred by Lack of Export

6 days ago

Philippines

Expanded VAT Zero-Rating and Exemption for Export-Oriented Enterprises Under CREATE MORE Act

6 days ago

Denmark

No VAT Deduction for Subcontractor Purchases Due to Registration and Documentation Issues

6 days ago

Philippines

Strict Input VAT Compliance Rules for the Philippines: Individual Receipts Required for Each Transaction

6 days ago

United Kingdom

Court of Appeal Upholds Standard VAT Method in Hippodrome Casino Case

1 week ago

China

China Clarifies VAT Refund Policy for Offshore Wind and Nuclear Power Generation (2025-2027)

1 week ago

Bolivia

Tax Authority Approves New VAT Credit Distribution Form for Oil Block Operators

1 week ago

Ukraine

VAT Credit for Successors: Inclusion of Tax Invoices Registered After Reorganization

1 week ago

United Kingdom

HMRC Updates Guidance on Late Input Tax Claims for VAT: Key Rules and Discretion Explained

1 week ago

Finland

VAT Treatment of Group Treasury, Loan Arrangements, and Derivative Services Provided to Subsidiaries

1 week ago

Ukraine

Can a Successor Include VAT from Invoices Issued to a Merged Entity after Reorganization?

1 week ago

Netherlands

Rental of attic space for a house that is exempt from VAT

1 week ago

Ukraine

VAT Refunds in 2025: Deadlines and Procedures for Documentary Tax Audits in Ukraine

1 week ago

Poland

Municipality Must Justify Own VAT Pre-Coefficient Method or Use Official Regulation Method

1 week ago

Denmark

Denial of VAT and Expense Deductions for Subcontractor Invoices Due to Insufficient Documentation

1 week ago

India

GSTN Adds “Pending” Option for Credit Notes and ITC Reversal Declaration in IMS from October 2025

1 week ago

China

China Adjusts VAT Policies for Offshore Wind and Nuclear Power Generation

1 week ago

Poland

Municipality May Calculate VAT Deduction Proportion Using Floor Area Method, Court Rules

1 week ago

Poland

Municipality Cannot Fully Deduct VAT on Land Development Used for Public Tasks, Court Rules

1 week ago

India

GST on Hotel Rooms ≤ Rs 7,500: 5% Rate, No ITC for Hotels or Business Travellers

2 weeks ago

United Kingdom

VAT Rules for Workwear, Uniforms, and Staff Clothing: What Businesses Need to Know

2 weeks ago

Greece

Audit Documentation Procedures: Distinguishing Abusive Practices from VAT Fraud under Kittel Jurisprudence

2 weeks ago

United Kingdom

How Overseas Businesses Can Reclaim UK VAT: Eligibility, Deadlines, and Key Conditions

2 weeks ago

Italy

Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?

2 weeks ago

Tag - Deduction (input tax credit)

UT Grants Leave to Appeal in Eurolaser VAT Fraud Case on Kittel and Mecsek Principles

South Korea Proposes Expanded Tax Incentives for Cultural Content Production, Adjusts Credit Rates

Is VAT Allocation Ratio Applied in 2026 If No Exempt Transactions Remain?

Austria Clarifies Tax Deduction Rules for Subcontractor Services Involving Fraudulent Invoices

Danish Court Upholds Denial of VAT Deductions Due to Insufficient Invoice Documentation

Input Tax Adjustment Required When Payment Refunded by Guarantor, Even if Only Net Amount Secured

Input VAT Adjustment Required After Repayment of Import VAT Due to Insolvency Challenge, BFH Decision 2025

Input VAT Adjustment Required After Repayment of Import VAT Due to Insolvency Challenge (BFH)

ECJ C-515/24 (Randstad España) – AG Opinion – EU VAT Law Permits Entertainment Deduction Limits If Timed with Directive Transposition

ECJ VAT C-234/24 (Brose Prievidza) – Judgment – VAT Refund Not Barred by Lack of Export

Expanded VAT Zero-Rating and Exemption for Export-Oriented Enterprises Under CREATE MORE Act

No VAT Deduction for Subcontractor Purchases Due to Registration and Documentation Issues

Strict Input VAT Compliance Rules for the Philippines: Individual Receipts Required for Each Transaction

Court of Appeal Upholds Standard VAT Method in Hippodrome Casino Case

China Clarifies VAT Refund Policy for Offshore Wind and Nuclear Power Generation (2025-2027)

Tax Authority Approves New VAT Credit Distribution Form for Oil Block Operators

VAT Credit for Successors: Inclusion of Tax Invoices Registered After Reorganization

HMRC Updates Guidance on Late Input Tax Claims for VAT: Key Rules and Discretion Explained

VAT Treatment of Group Treasury, Loan Arrangements, and Derivative Services Provided to Subsidiaries

Can a Successor Include VAT from Invoices Issued to a Merged Entity after Reorganization?

Rental of attic space for a house that is exempt from VAT

VAT Refunds in 2025: Deadlines and Procedures for Documentary Tax Audits in Ukraine

Municipality Must Justify Own VAT Pre-Coefficient Method or Use Official Regulation Method

Denial of VAT and Expense Deductions for Subcontractor Invoices Due to Insufficient Documentation

GSTN Adds “Pending” Option for Credit Notes and ITC Reversal Declaration in IMS from October 2025

China Adjusts VAT Policies for Offshore Wind and Nuclear Power Generation

Municipality May Calculate VAT Deduction Proportion Using Floor Area Method, Court Rules

Municipality Cannot Fully Deduct VAT on Land Development Used for Public Tasks, Court Rules

GST on Hotel Rooms ≤ Rs 7,500: 5% Rate, No ITC for Hotels or Business Travellers

VAT Rules for Workwear, Uniforms, and Staff Clothing: What Businesses Need to Know

Audit Documentation Procedures: Distinguishing Abusive Practices from VAT Fraud under Kittel Jurisprudence

How Overseas Businesses Can Reclaim UK VAT: Eligibility, Deadlines, and Key Conditions

Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?

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