Tag - Tax point (when the chargeable event occurs)

Ukraine

VAT Accounting for Offsetting Homogeneous Claims in Advance Payments: Tax Implications and Procedures

1 week ago

Ukraine

Reflection of Offsetting Homogeneous Claims in VAT Accounting and Tax Reporting for Prepaid Contracts

1 week ago

India

Patna High Court: GST Refund Period Starts from Correct Tax Payment Date

2 weeks ago

Poland

Tax Authority Allows General Tax Rules for Early Issued Invoices with Delayed Payment

3 weeks ago

Denmark

New Flexibility in Input VAT Reporting: Businesses Can Choose Posting Date Over Invoice Date

3 weeks ago

Germany

VAT Correction Allowed for Misidentified Tax Debtor; Advance Payment Timing Based on Receipt Date

3 weeks ago

Romania

Essential Rules for VAT Rate Adjustments and Chargeable Event Determination

1 month ago

Ukraine

VAT Accrual on Real Estate: Different Dates for Ownership Transfer and Payment Explained

1 month ago

United States

Louisiana Implements Tax on Drop Shipments at Title or Possession Transfer Point

2 months ago

Italy

Supreme Court Ruling on VAT and Registration Tax for Preliminary Contracts with Down Payments

2 months ago

European Union

Briefing Document & Podcast: EU VAT Directive 2006/112/EC – Chargeable Event & Chargeability of VAT (Art. 61 – 71)

2 months ago

Ukraine

VAT Liability Arises on Earlier Event Date in Real Estate Sales: Tax Authority Details

2 months ago

Ukraine

Can a Supplier Adjust VAT Obligations When Writing Off Accounts Receivable?

3 months ago

Italy

Limitations on VAT Credit Compensation in Preventive Arrangements: Importance of Credit’s Origin Date

3 months ago

European Union

Comments on ECJ C-324/20 (X-Beteiligungsgesellschaft mbH) – Company X’s Brokerage Services and Installment Payments

4 months ago

Spain

Pending Operations After Retirement: VAT Obligations for Concluded or Pending Legal Matters

4 months ago

Ukraine

VAT Registration Cancellation and Cash Method: Tax Authority Clarification on Obligations and Procedures

4 months ago

United Kingdom

Understanding VAT Time of Supply Rules: Tax Points, Liability, and Registration Implications

5 months ago

Portugal

Portugal Increases Cash Accounting VAT Threshold to 2 Million Euros, Effective July 1

5 months ago

Poland

When to Adjust VAT on Advance Invoices After Contract Withdrawal

5 months ago

Germany

Prepaid Mobile Credit Expiry Deemed Taxable Revenue by German Tax Court Decision

5 months ago

Macedonia

Understanding Macedonian VAT on Advance Payments: Key Points for Businesses

5 months ago

Portugal

New Decree-Laws Amend VAT and Personal Income Tax Codes, Effective July 2025

5 months ago

Portugal

Portugal Raises Cash Accounting VAT Threshold to 2 Million Euros Effective July 1, 2025

5 months ago

Italy

VAT Deduction on Preliminary Agreement: When Does It Stop?

6 months ago

Ukraine

VAT Cash Method: What Taxpayers Should Know

6 months ago

Germany

VAT Refund Appeal: BFH Upholds Company’s Right to Full Refund

6 months ago

United Kingdom

UK Tax Tribunal Rules on VAT Liability Date for Landscape Gardening Company

6 months ago

Czech Republic

VAT on PPP Transport Projects: A New Era

6 months ago

United Kingdom

Mastering VAT Tax Points: A Guide to Compliance and Optimization

6 months ago

Portugal

Portugal Raises Cash VAT Regime Turnover Threshold to €2 Million

6 months ago

Spain

Applying the Cash Basis After a Company Absorption

6 months ago

Italy

Cash Accounting for VAT: A Guide for Businesses

7 months ago

Tag - Tax point (when the chargeable event occurs)

VAT Accounting for Offsetting Homogeneous Claims in Advance Payments: Tax Implications and Procedures

Reflection of Offsetting Homogeneous Claims in VAT Accounting and Tax Reporting for Prepaid Contracts

Patna High Court: GST Refund Period Starts from Correct Tax Payment Date

Tax Authority Allows General Tax Rules for Early Issued Invoices with Delayed Payment

New Flexibility in Input VAT Reporting: Businesses Can Choose Posting Date Over Invoice Date

VAT Correction Allowed for Misidentified Tax Debtor; Advance Payment Timing Based on Receipt Date

Essential Rules for VAT Rate Adjustments and Chargeable Event Determination

VAT Accrual on Real Estate: Different Dates for Ownership Transfer and Payment Explained

Louisiana Implements Tax on Drop Shipments at Title or Possession Transfer Point

Supreme Court Ruling on VAT and Registration Tax for Preliminary Contracts with Down Payments

Briefing Document & Podcast: EU VAT Directive 2006/112/EC – Chargeable Event & Chargeability of VAT (Art. 61 – 71)

VAT Liability Arises on Earlier Event Date in Real Estate Sales: Tax Authority Details

Can a Supplier Adjust VAT Obligations When Writing Off Accounts Receivable?

Limitations on VAT Credit Compensation in Preventive Arrangements: Importance of Credit’s Origin Date

Comments on ECJ C-324/20 (X-Beteiligungsgesellschaft mbH) – Company X’s Brokerage Services and Installment Payments

Pending Operations After Retirement: VAT Obligations for Concluded or Pending Legal Matters

VAT Registration Cancellation and Cash Method: Tax Authority Clarification on Obligations and Procedures

Understanding VAT Time of Supply Rules: Tax Points, Liability, and Registration Implications

Portugal Increases Cash Accounting VAT Threshold to 2 Million Euros, Effective July 1

When to Adjust VAT on Advance Invoices After Contract Withdrawal

Prepaid Mobile Credit Expiry Deemed Taxable Revenue by German Tax Court Decision

Understanding Macedonian VAT on Advance Payments: Key Points for Businesses

New Decree-Laws Amend VAT and Personal Income Tax Codes, Effective July 2025

Portugal Raises Cash Accounting VAT Threshold to 2 Million Euros Effective July 1, 2025

VAT Deduction on Preliminary Agreement: When Does It Stop?

VAT Cash Method: What Taxpayers Should Know

VAT Refund Appeal: BFH Upholds Company’s Right to Full Refund

UK Tax Tribunal Rules on VAT Liability Date for Landscape Gardening Company

VAT on PPP Transport Projects: A New Era

Mastering VAT Tax Points: A Guide to Compliance and Optimization

Portugal Raises Cash VAT Regime Turnover Threshold to €2 Million

Applying the Cash Basis After a Company Absorption

Cash Accounting for VAT: A Guide for Businesses

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