Tag - Liability (reverse charge/withholding)

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)

1 day ago

Netherlands

Knowledge group: rental of solar roof project does not qualify as rental of immovable property

1 day ago

Argentina

Argentina Raises VAT Withholding Thresholds for Digital Platform Sellers Effective December 2025

2 days ago

Argentina

Argentina Raises VAT Withholding Thresholds for Online Platforms, Eases Rules for Non-Taxable Users

2 days ago

European Union

Comments on ECJ C-121/24: Liability for VAT debt under conditions in the event of bankruptcy of the debtor

2 days ago

European Union

Comments on ECJ C-796/23: Consideration of Czech company for VAT purposes as ‘designated partner’ in violation of EU law

2 days ago

Argentina

Argentina Raises VAT Withholding Thresholds for Digital Platform Sellers Under New ARCA Rules

3 days ago

European Union

VAT Liability and Deduction in the ECJ: Contrasting C-227/21 (HA.EN.) and Vaniz (C-121/24) on Buyer Responsibility and Supplier Insolvency

4 days ago

United States

Sales Tax Filing: Reporting Gross Sales by State vs. Total Business Sales Explained

5 days ago

Argentina

Tax Authority Updates Special VAT Withholding Rules for Digital Platforms

5 days ago

Bulgaria European Union

ECJ C-121/24 (Vaniz) – Judgment – Joint VAT liability valid post-debtor dissolution if third-party knowledge exists

6 days ago

Mexico

New VAT Withholding Rules for Digital Platforms in Mexico Effective January 2026

7 days ago

Australia

Australia Enacts Treasury Laws Amendment 2025: New GST Reverse Charge Deduction Rules Effective July 2024

7 days ago

United Arab Emirates

UAE Amends VAT Law: New Exemptions, Refund Deadlines, and Stricter Input VAT Rules Effective 2026

7 days ago

United Arab Emirates

UAE Ministry of Finance Announces VAT Law Amendments Effective January 2026 to Enhance Compliance

2 weeks ago

Zimbabwe

Zimbabwe Proposes VAT Hike and New Digital Services Withholding Tax in 2026 Budget

2 weeks ago

United Arab Emirates

UAE Announces Major VAT Amendments Effective January 2026, Introducing New Compliance and Refund Rules

2 weeks ago

Australia

Australia Passes Bill Amending GST Input Credit and Reverse Charge Deduction Rules

2 weeks ago

United Arab Emirates

UAE Amends VAT Law for 2026: Streamlined Compliance, Refund Limits, and Stronger Anti-Evasion Measures

2 weeks ago

United Arab Emirates

UAE to Amend VAT Rules from January 2026 to Simplify Tax Procedures and Boost Compliance

2 weeks ago

Chile

Chile Clarifies VAT and Tax Rules for Software Licenses from Nonresident Providers

2 weeks ago

Moldova

Moldova Implements Self-Assessment Declaration for VAT Reverse Charge Taxpayers

3 weeks ago

European Union

How did the EU Member States implemented ”Domestic Reverse-Charge” (Art. 194 of the Directive 2006/112)?

3 weeks ago

Australia

ATO Releases 2025-26 GST Strategy: Key Focus Areas for Financial Services and Insurance Sectors

3 weeks ago

Botswana

Botswana’s Value Added Tax (Amendment) Bill 2025: Modernising the VAT Landscape

3 weeks ago

Italy

No VAT Deduction for Nonexistent Invoices, Even with Correct Reverse Charge Mechanism, Rules Court

3 weeks ago

Chile

VAT Taxpayers Barred from Issuing Invoices to Cover Undeclared VAT on International Purchases

3 weeks ago

Austria

Austrian Court Denies Input VAT Deduction for Incorrect Invoice from Nonresident Supplier

3 weeks ago

Ukraine

VAT Implications for Sole Proprietors Receiving E-Services from Non-Resident Non-VAT Payers in Ukraine

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: C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them

4 weeks ago

European Union Romania

ECJ C-570/24 (Ecoserv) – Judgment – EU Excise Duty Liability and the Impact of National Criminal Judgments

4 weeks ago

Portugal

6% VAT on Housing Construction to Be Paid by Sellers, Not Builders, Under New Law

4 weeks ago

Tag - Liability (reverse charge/withholding)

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)

Knowledge group: rental of solar roof project does not qualify as rental of immovable property

Argentina Raises VAT Withholding Thresholds for Digital Platform Sellers Effective December 2025

Argentina Raises VAT Withholding Thresholds for Online Platforms, Eases Rules for Non-Taxable Users

Comments on ECJ C-121/24: Liability for VAT debt under conditions in the event of bankruptcy of the debtor

Comments on ECJ C-796/23: Consideration of Czech company for VAT purposes as ‘designated partner’ in violation of EU law

Argentina Raises VAT Withholding Thresholds for Digital Platform Sellers Under New ARCA Rules

VAT Liability and Deduction in the ECJ: Contrasting C-227/21 (HA.EN.) and Vaniz (C-121/24) on Buyer Responsibility and Supplier Insolvency

Sales Tax Filing: Reporting Gross Sales by State vs. Total Business Sales Explained

Tax Authority Updates Special VAT Withholding Rules for Digital Platforms

ECJ C-121/24 (Vaniz) – Judgment – Joint VAT liability valid post-debtor dissolution if third-party knowledge exists

New VAT Withholding Rules for Digital Platforms in Mexico Effective January 2026

Australia Enacts Treasury Laws Amendment 2025: New GST Reverse Charge Deduction Rules Effective July 2024

UAE Amends VAT Law: New Exemptions, Refund Deadlines, and Stricter Input VAT Rules Effective 2026

UAE Ministry of Finance Announces VAT Law Amendments Effective January 2026 to Enhance Compliance

Zimbabwe Proposes VAT Hike and New Digital Services Withholding Tax in 2026 Budget

UAE Announces Major VAT Amendments Effective January 2026, Introducing New Compliance and Refund Rules

Australia Passes Bill Amending GST Input Credit and Reverse Charge Deduction Rules

UAE Amends VAT Law for 2026: Streamlined Compliance, Refund Limits, and Stronger Anti-Evasion Measures

UAE to Amend VAT Rules from January 2026 to Simplify Tax Procedures and Boost Compliance

Chile Clarifies VAT and Tax Rules for Software Licenses from Nonresident Providers

Moldova Implements Self-Assessment Declaration for VAT Reverse Charge Taxpayers

How did the EU Member States implemented ”Domestic Reverse-Charge” (Art. 194 of the Directive 2006/112)?

ATO Releases 2025-26 GST Strategy: Key Focus Areas for Financial Services and Insurance Sectors

Botswana’s Value Added Tax (Amendment) Bill 2025: Modernising the VAT Landscape

No VAT Deduction for Nonexistent Invoices, Even with Correct Reverse Charge Mechanism, Rules Court

VAT Taxpayers Barred from Issuing Invoices to Cover Undeclared VAT on International Purchases

Austrian Court Denies Input VAT Deduction for Incorrect Invoice from Nonresident Supplier

VAT Implications for Sole Proprietors Receiving E-Services from Non-Resident Non-VAT Payers in Ukraine

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: C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them

ECJ C-570/24 (Ecoserv) – Judgment – EU Excise Duty Liability and the Impact of National Criminal Judgments

6% VAT on Housing Construction to Be Paid by Sellers, Not Builders, Under New Law

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