Tag - Private use

Germany

Provision of bicycles: Clarification by the BMF

11 March 2022

Australia

Is Sales Tax On Food Deductible In Australia?

26 February 2022

Germany

VAT assessment of the provision of company bicycles to employees

25 February 2022

Bulgaria

Bulgaria Amends Taxation of Private Use of Business Assets

22 February 2022

Germany

German Federal Ministry of Finance on the private use of electric/hybrid vehicles and bicycles

20 February 2022

Norway

VAT treatment of canteen supplements, mval. § 1-3 first paragraph a)

17 February 2022

Russia

Procedure for calculating VAT for gratuitous transfer of construction in progress has been clarified

17 February 2022

Latvia

Latvia Tax Agency Updates Guidance on Company Car Tax

17 February 2022

Germany

Company-owned electric vehicles used privately used of a company-owned electric car is subject to VAT

10 February 2022

Germany

VAT treatment of the private use of electric vehicles

09 February 2022

Germany

Private use of electric vehicles, hybrid electric vehicles, electric bicycles and bicycles and provision of electric bicycles and bicycles to employees

08 February 2022

Netherlands

No deduction for input tax on employee accommodation costs

03 February 2022

Netherlands

Temporary employment agency no VAT deduction for living space for foreign temporary workers

02 February 2022

Switzerland

Increased private share for company cars, considerations for VAT returns

02 February 2022

European Union United Kingdom

ECJ C-607/20 (GE Aircraft Engine Services) – AG Opinion – Issue of retail vouchers to employees

27 January 2022

Switzerland

VAT lump sum method rate for company cars to increase to 0.9% as from 1 January 2022

22 December 2021

Netherlands

Decision power turns property into a business asset for VAT

20 December 2021

Netherlands

Dwelling belongs to company assets: VAT on private use

17 December 2021

Netherlands

Don’t forget the VAT corrections in the last period 2021

15 December 2021

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

Croatia Estonia

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

Ukraine

Write-off of goods and materials: is it necessary to charge VAT?

05 October 2021

Netherlands

From now on, the right to deduct VAT catering expenses when costs are passed on

01 October 2021

Saudi Arabia

Tax and Customs Authority Clarifies VAT on Employee Benefits

29 September 2021

Tag - Private use

Provision of bicycles: Clarification by the BMF

Is Sales Tax On Food Deductible In Australia?

VAT assessment of the provision of company bicycles to employees

Bulgaria Amends Taxation of Private Use of Business Assets

German Federal Ministry of Finance on the private use of electric/hybrid vehicles and bicycles

VAT treatment of canteen supplements, mval. § 1-3 first paragraph a)

Procedure for calculating VAT for gratuitous transfer of construction in progress has been clarified

Latvia Tax Agency Updates Guidance on Company Car Tax

Company-owned electric vehicles used privately used of a company-owned electric car is subject to VAT

VAT treatment of the private use of electric vehicles

Private use of electric vehicles, hybrid electric vehicles, electric bicycles and bicycles and provision of electric bicycles and bicycles to employees

No deduction for input tax on employee accommodation costs

Temporary employment agency no VAT deduction for living space for foreign temporary workers

Increased private share for company cars, considerations for VAT returns

ECJ C-607/20 (GE Aircraft Engine Services) – AG Opinion – Issue of retail vouchers to employees

VAT lump sum method rate for company cars to increase to 0.9% as from 1 January 2022

Decision power turns property into a business asset for VAT

Dwelling belongs to company assets: VAT on private use

Don’t forget the VAT corrections in the last period 2021

Federal Tax Authority issues input VAT recovery guidance for mobile phone packages provided to employees for business use

Input VAT deduction for mobile phones, airtime, and data packages made available to employees for business use

Gift by the organization to its employees – whether it is necessary to tax it with insurance premiums, personal income tax and VAT

Input VAT recovery and mobile phone packages provided employees for business use

Input VAT deduction of cabins rented out to industrial companies for use by their employees

The Council of the European Union made a Decision on Austria’s ability to restrict VAT!

European Union Gazettes Decisions Approving Croatian, Estonian VAT Deductions on Non-Business Use of Passenger Cars

If the choice to allocate to business is not made in time, the tax authorities may refuse to deduct VAT

Right to deduct input VAT. Questions about career change services shall be regarded as in-kind remuneration

Proposal to allow Latvia to continue to limit input VAT deduction on privately used passenger cars to 50%

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?

Write-off of goods and materials: is it necessary to charge VAT?

From now on, the right to deduct VAT catering expenses when costs are passed on

Tax and Customs Authority Clarifies VAT on Employee Benefits

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