Poland Consequences of False Invoices in VAT for Buyers and Sellers: Empty Invoices, Unauthorized Issuance 5 months ago
Germany Tax Treatment of Commission Payments for Fictitious Invoices Covering Under-the-Table Payments – Case Study 5 months ago
Spain Using DGT Consultation: Court Costs and VAT – Validity of Proforma Invoice Clarified 5 months ago
European UnionPortugal Flashback on ECJ cases – C-516/14 (Barlis) – Vague description of the services and the dates may not lead to refusal of VAT deduction 5 months ago
United Kingdom Supervisory Jurisdiction of FTT in VAT Appeals: Case of FS Commercial Ltd v HMRC 5 months ago
France Clarification of the conditions and procedures for adjusting VAT wrongly invoiced 5 months ago
Argentina Argentina’s VAT & Invoice Transparency Reforms: Key Tax Updates for Large Companies (January 2025) 5 months ago
Spain Ensuring Compliance: Connecting Billing Systems with Spanish Tax Administration (AEAT) in VeriFactu Mode 5 months ago
France Formal conditions for exercising the right of deduction – Information on purchase invoices 5 months ago
France Rules relating to the drawing up of invoices – Information to be included on invoices 5 months ago
France Clarifying VAT Regularization for Erroneously Charged Tax: EU and State Council Jurisprudence 5 months ago
European Union Comments on ECJ case C-442/22: Employee Must Pay VAT for Issuing False Invoices Under Employer’s Data 5 months ago
Slovakia Guidelines on Reporting Data from Correction Invoices for Recurring Electricity Supplies 2024 5 months ago
Argentina New ARCA Regime for Large Companies: VAT Discrimination and Impact on Consumers 5 months ago
Chile Chilean Tax Authority Clarifies Invoice Requirements for Supermarkets and Restaurants 6 months ago
Argentina ARCA Mandates Taxpayers to Itemize VAT and Other National Indirect Taxes on Invoices 6 months ago
Spain Spain Implements Mandatory Verifactu Invoicing Software for Tax Compliance by 2025 6 months ago
AustriaEuropean Union ECJ C-794/23 (Finanzamt Österreich) – AG Opinion – VAT Liability for Incorrect Invoices Issued to Non-Taxable Persons 6 months ago