United Arab Emirates Federal Tax Authority issues input VAT recovery guidance for mobile phone packages provided to employees for business use 13 December 2021
United Arab Emirates Input VAT deduction for mobile phones, airtime, and data packages made available to employees for business use 12 December 2021
Russia Gift by the organization to its employees – whether it is necessary to tax it with insurance premiums, personal income tax and VAT 10 December 2021
United Arab Emirates Input VAT recovery and mobile phone packages provided employees for business use 08 December 2021
Norway Input VAT deduction of cabins rented out to industrial companies for use by their employees 03 December 2021
Austria The Council of the European Union made a Decision on Austria’s ability to restrict VAT! 19 November 2021
CroatiaEstonia European Union Gazettes Decisions Approving Croatian, Estonian VAT Deductions on Non-Business Use of Passenger Cars 19 November 2021
European Union If the choice to allocate to business is not made in time, the tax authorities may refuse to deduct VAT 18 October 2021
Norway Right to deduct input VAT. Questions about career change services shall be regarded as in-kind remuneration 13 October 2021
Latvia Proposal to allow Latvia to continue to limit input VAT deduction on privately used passenger cars to 50% 10 October 2021
Ukraine Are tax liabilities accrued on receivables for paid but not received goods / services, non-current assets at the time of cancellation of registration of a person as a VAT payer? 06 October 2021
Netherlands From now on, the right to deduct VAT catering expenses when costs are passed on 01 October 2021
European Union Proposal authorising Hungary to continue to restrict the right of deduction on the leasing of certain passenger cars not wholly used for business purposes 23 August 2021
Germany European Commission proposes to continue excluding input VAT deduction if private use exceeds 90% 03 August 2021
European Union VAT on making cars available to employees: a headache ahead for cross border employers? 05 March 2021
European Union VAT on cross-border provisions of company vehicles to employees (CJEU judgment) 03 March 2021
United Kingdom European Commission Proposes Council Decision to Continue Common VAT System for Fuel Consumption in U.K. for Northern Ireland 17 February 2021