Tag - Supply of services

South Africa

SARS: Imported services vs electronic services

10 December 2022

India

BPO services supplied to foreign customers are export of services for GST purposes

09 December 2022

Chile

Professional services in Chile will soon be subject to VAT

09 December 2022

European Union Netherlands

Flashback on ECJ cases C-79/09 (Commission v Netherlands) – Dutch exemption for making personnel available in the socio-cultural sector, the health sector, the education sector, … has not been removed

03 December 2022

United Kingdom

Digital training and events – Getting the VAT right

28 November 2022

Poland

How to prove the import of services in the declaration and JPK?

19 November 2022

Pakistan

Sales tax on services

17 November 2022

Poland

Free provision of services – effects in VAT

17 November 2022

European Union Romania

ECJ C-532/22 (Westside Unicat) – Questions – Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature

06 November 2022

European Union Romania

ECJ C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group?

06 November 2022

Ukraine

Is the transaction of the transfer of goods by a VAT payer to another VAT payer (or a non-payer/non-resident) under a loan agreement considered a supply of goods?

05 November 2022

Oman

Oman – Amendments to VAT Executive Regulations

03 November 2022

Spain

VAT proposals in draft 2023 budget law: U&E rule, Bad debts, E-Commerce, ….

30 October 2022

European Union Netherlands

Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services

29 October 2022

Asia Pacific European Union

EAEU zone agrees digital services VAT on location of consumer

27 October 2022

Spain

Budget 2023: Changes to Place of Supply rules, ease bad debt recovery, extend reverse charge mechanism

17 October 2022

Nigeria

VAT affirmed as the principal tax on goods and services in hotels

15 October 2022

Poland

Draft ordinance of the Minister of Finance amending the ordinance on the place of provision of services and the refund of the amount of input tax charged to the entity purchasing (importing) goods or services

13 October 2022

Sweden

Notice on VAT matters for the e-mobility industry

13 October 2022

Italy

Qualification for VAT purposes of electric vehicle recharging services continues to present many uncertainties

08 October 2022

United Arab Emirates

UAE VAT is Applicable to Artists & Social Media Influencers

25 September 2022

Slovenia

Explanation regarding the VAT treatment of compensations for exercising the rights of performers and producers of phonograms

22 September 2022

Italy

Place of supply for VAT purposes of training courses held in virtual mode

27 August 2022

European Union

Roadtrip through ECJ Cases – Focus on Taxable transactions – Supply of Services (Art. 24-29)

26 August 2022

European Union

Comments on C-501/19: Agents without representation for VAT purposes even in the absence of a mandate?

25 August 2022

Kenya

Exemption of Non-Resident Suppliers of Digital Services from the VAT (Electronic Tax Invoice) Regulations, 2020

23 August 2022

United Kingdom

FTT The Towards Zero Foundation on non-economic activities – deduction of VAT if linked to wider business activity

12 August 2022

India

GST on Damages: Moment of Reckoning

12 August 2022

India

Circular: An activity to agree to the obligation of any of the following shall be treated as supply of service

11 August 2022

European Union

Comments on ECJ C-267/21: Services provided by foreign partners of Romanian insurance company not provided in Romania

03 August 2022

European Union Romania

ECJ C-267/21 (Uniqa Asigurari) – Judgment – Place of supply of claims handling and settlement services (B2C)

01 August 2022

European Union Luxembourg

ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – Judgment – Place of supply of cruise activities on a section covered by the public international condominium status

01 August 2022

Netherlands

Netherlands to apply ECJ Case Danske Bank from 1 January 2024

28 July 2022

Tag - Supply of services

SARS: Imported services vs electronic services

BPO services supplied to foreign customers are export of services for GST purposes

Professional services in Chile will soon be subject to VAT

Flashback on ECJ cases C-79/09 (Commission v Netherlands) – Dutch exemption for making personnel available in the socio-cultural sector, the health sector, the education sector, … has not been removed

Digital training and events – Getting the VAT right

How to prove the import of services in the declaration and JPK?

Sales tax on services

Free provision of services – effects in VAT

ECJ C-532/22 (Westside Unicat) – Questions – Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature

ECJ C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group?

Is the transaction of the transfer of goods by a VAT payer to another VAT payer (or a non-payer/non-resident) under a loan agreement considered a supply of goods?

Oman – Amendments to VAT Executive Regulations

VAT proposals in draft 2023 budget law: U&E rule, Bad debts, E-Commerce, ….

Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services

EAEU zone agrees digital services VAT on location of consumer

Budget 2023: Changes to Place of Supply rules, ease bad debt recovery, extend reverse charge mechanism

VAT affirmed as the principal tax on goods and services in hotels

Draft ordinance of the Minister of Finance amending the ordinance on the place of provision of services and the refund of the amount of input tax charged to the entity purchasing (importing) goods or services

Notice on VAT matters for the e-mobility industry

Qualification for VAT purposes of electric vehicle recharging services continues to present many uncertainties

UAE VAT is Applicable to Artists & Social Media Influencers

Explanation regarding the VAT treatment of compensations for exercising the rights of performers and producers of phonograms

Place of supply for VAT purposes of training courses held in virtual mode

Roadtrip through ECJ Cases – Focus on Taxable transactions – Supply of Services (Art. 24-29)

Comments on C-501/19: Agents without representation for VAT purposes even in the absence of a mandate?

Exemption of Non-Resident Suppliers of Digital Services from the VAT (Electronic Tax Invoice) Regulations, 2020

FTT The Towards Zero Foundation on non-economic activities – deduction of VAT if linked to wider business activity

GST on Damages: Moment of Reckoning

Circular: An activity to agree to the obligation of any of the following shall be treated as supply of service

Comments on ECJ C-267/21: Services provided by foreign partners of Romanian insurance company not provided in Romania

ECJ C-267/21 (Uniqa Asigurari) – Judgment – Place of supply of claims handling and settlement services (B2C)

ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – Judgment – Place of supply of cruise activities on a section covered by the public international condominium status

Netherlands to apply ECJ Case Danske Bank from 1 January 2024

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