Tag - Liability (reverse charge/withholding)

Italy

New Optional VAT Rule for Logistics and Transport Services Ahead of Reverse Charge Introduction

21 hours ago

Italy

New VAT Compliance Regime: Client Responsible for VAT Payment in Logistics Sector

21 hours ago

Bulgaria European Union

General Court VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – Order – Proceedings stayed pending CJEU decision in C-121/24

4 days ago

Botswana

Botswana Expanding VAT Tax Base to Include Digital (Remote) Services

4 days ago

Botswana

Botswana Proposes VAT Bill to Tax Non-Resident Digital Services and Modernize Compliance

4 days ago

European Union

2025 Global VAT / GST Changes

5 days ago

Romania

Romania Extends Reverse Charge Mechanism to Wholesale Fruit and Vegetable Markets, Eliminating B2B VAT Payments

6 days ago

Pakistan

Pakistan Introduces Withholding Tax on Domestic Digital Sales via Online Marketplaces

1 week ago

Netherlands

Limited scope of reverse charge VAT for facilitating services

2 weeks ago

European Union

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

2 weeks ago

Ethiopia

Study Proposes Extending VAT Withholding to Private Companies to Boost Ethiopia’s Tax Revenue

2 weeks ago

Venezuela

Venezuela Suspends VAT Exemptions, Designates Special Taxpayers as Withholding Agents in New Decrees

2 weeks ago

United Kingdom

Navigating International VAT: Essential Guide for DJs and Musicians Performing Abroad

2 weeks ago

Kenya

Understanding VAT on Imported Services in Kenya: Compliance and Reverse Charge Mechanism Explained

3 weeks ago

Venezuela

Venezuela Updates VAT Exemptions and Designates New VAT Withholding Agents in 2025 Guidance

3 weeks ago

India

Supreme Court of India Highlights GST Enforcement Gaps for Foreign OIDAR Providers

3 weeks ago

European Union

Comments on ECJ C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

3 weeks ago

Kazakhstan

How to Avoid Paying VAT for ChatGPT in Kazakhstan: A Guide for Businesses

3 weeks ago

European Union

Comments on ECJ Case C-278/24: Joint and several liability – Member of board of directors following resignation

3 weeks ago

Italy

Abolition of Split Payment for Listed Companies: Safeguard Clause and Implementation Date Uncertainty

3 weeks ago

Italy

Italy Enacts New VAT Rules for Transportation and Logistics Sector Effective August 2025

3 weeks ago

European Union

ECJ Clarifies VAT Liability for Incorrect Invoices to Nontaxable Consumers in Case C-794/23

3 weeks ago

Italy

New VAT Rules for Transport and Logistics: Client Can Opt to Pay from July 2025

4 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

4 weeks ago

European Union

Briefing document & Podcast: ECJ VAT C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

4 weeks ago

Austria European Union

ECJ C-794/23 (Finanzamt Österreich) – Judgment – Taxpayer not liable for incorrectly charged VAT to non-taxables

4 weeks ago

European Union

EU Directive 2025/1539 Updates VAT Rules for Distance Sales of Imported Goods (incl. podcast)

1 month ago

Italy

Establishment of Tax Code for VAT Payment by Client on Behalf of Provider

1 month ago

Russia

Russian Finance Ministry Clarifies VAT Payment Procedure for Services from Foreign Companies

1 month ago

Italy

DL 84/2025 Expands Reverse Charge and VAT Payment Rules to Freight Transport Contracts

1 month ago

Poland

Poland postponed import VAT reforms

1 month ago

Zambia

Zambia Revenue Authority Considers Future Abolishment of Withholding VAT After Current Suspension

1 month ago

Venezuela

Venezuela Broadens VAT Withholding Rules for Individuals with Personal Businesses

1 month ago

Tag - Liability (reverse charge/withholding)

New Optional VAT Rule for Logistics and Transport Services Ahead of Reverse Charge Introduction

New VAT Compliance Regime: Client Responsible for VAT Payment in Logistics Sector

General Court VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – Order – Proceedings stayed pending CJEU decision in C-121/24

Botswana Expanding VAT Tax Base to Include Digital (Remote) Services

Botswana Proposes VAT Bill to Tax Non-Resident Digital Services and Modernize Compliance

2025 Global VAT / GST Changes

Romania Extends Reverse Charge Mechanism to Wholesale Fruit and Vegetable Markets, Eliminating B2B VAT Payments

Pakistan Introduces Withholding Tax on Domestic Digital Sales via Online Marketplaces

Limited scope of reverse charge VAT for facilitating services

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

Study Proposes Extending VAT Withholding to Private Companies to Boost Ethiopia’s Tax Revenue

Venezuela Suspends VAT Exemptions, Designates Special Taxpayers as Withholding Agents in New Decrees

Navigating International VAT: Essential Guide for DJs and Musicians Performing Abroad

Understanding VAT on Imported Services in Kenya: Compliance and Reverse Charge Mechanism Explained

Venezuela Updates VAT Exemptions and Designates New VAT Withholding Agents in 2025 Guidance

Supreme Court of India Highlights GST Enforcement Gaps for Foreign OIDAR Providers

Comments on ECJ C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

How to Avoid Paying VAT for ChatGPT in Kazakhstan: A Guide for Businesses

Comments on ECJ Case C-278/24: Joint and several liability – Member of board of directors following resignation

Abolition of Split Payment for Listed Companies: Safeguard Clause and Implementation Date Uncertainty

Italy Enacts New VAT Rules for Transportation and Logistics Sector Effective August 2025

ECJ Clarifies VAT Liability for Incorrect Invoices to Nontaxable Consumers in Case C-794/23

New VAT Rules for Transport and Logistics: Client Can Opt to Pay from July 2025

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

Briefing document & Podcast: ECJ VAT C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

ECJ C-794/23 (Finanzamt Österreich) – Judgment – Taxpayer not liable for incorrectly charged VAT to non-taxables

EU Directive 2025/1539 Updates VAT Rules for Distance Sales of Imported Goods (incl. podcast)

Establishment of Tax Code for VAT Payment by Client on Behalf of Provider

Russian Finance Ministry Clarifies VAT Payment Procedure for Services from Foreign Companies

DL 84/2025 Expands Reverse Charge and VAT Payment Rules to Freight Transport Contracts

Poland postponed import VAT reforms

Zambia Revenue Authority Considers Future Abolishment of Withholding VAT After Current Suspension

Venezuela Broadens VAT Withholding Rules for Individuals with Personal Businesses

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