Ireland Revenue eBrief No. 151/22: VAT treatment of the Special Flat-rate scheme for Farmers 1 week ago
European Union Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities 3 months ago
Belgium (Small) pub owners: flat-rate assessment bases for VAT and submission of the return for the first quarter of 2022 4 months ago
European Union C-697/20 (Dyrektor Izby Skarbowej w L.) – The European Court of Justice has issued a preliminary ruling on Polish VAT rules for agricultural activities 4 months ago
Poland Taxpayers taxed in the form of a lump sum on recorded revenues are required to keep a record of revenues 4 months ago
European Union If you conduct business independently, member state cannot deprive you of the VAT taxpayer status 4 months ago
European Union Polish exclusion of deviating VAT liability of spouses with agricultural business in violation of EU law 4 months ago
European UnionPoland ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons 5 months ago
United Kingdom UK HMRC Revenue and Customs Brief on Postponed VAT Accounting and Businesses Registered under the Flat Rate Scheme 5 months ago
United Kingdom HMRC Policy paper: Revenue and Customs Brief 3 (2022): postponed VAT accounting and businesses registered under the Flat Rate Scheme 6 months ago
United Kingdom HMRC Policy paper Revenue and Customs Brief 3 (2022): postponed VAT accounting and businesses registered under the Flat Rate Scheme 6 months ago
Ghana Ghana Revenue Authority issues administrative guidelines on certain provisions of the VAT Amendment Act 6 months ago
European UnionUnited Kingdom Flashback on ECJ Cases – C-262/16 (Shields & Sons Partnership) – The principle of neutrality cannot justify exclusion from the flat-rate scheme 8 months ago