Tag - Tax point (when the chargeable event occurs)

Ukraine

VAT Accrual Date for Goods Paid via LiqPay, Portmone, or iPay Payment Systems

2 weeks ago

Ukraine

VAT Liability Date for Non-Budget Payments from State Treasury Accounts: Goods Delivery Date Applies

3 weeks ago

Italy

Year-End Receipts: Managing VAT and IRPEF Differences for Professionals and Businesses

4 weeks ago

Italy

VAT Deduction on Year-End Invoices: Timing and Registration Rules for 2025-2026

4 weeks ago

Italy

VAT Deadline Approaches for Ongoing Cross-Border Services with Foreign Entities at Year-End

1 month ago

Ukraine

VAT Liabilities When Writing Off Assets After Inventory: When and How to Accrue?

1 month ago

Italy

VAT Credit Not Claimable in 2025 if Purchase Document Received in 2026

1 month ago

Poland

Poland Raises Cash-Based VAT Reporting Threshold to PLN 2 Million from January 2026

1 month ago

France

Lump-sum payments and VAT: the French tax authorities reiterate key principles

2 months ago

Croatia

Croatia Updates VAT Cash Accounting Scheme: New Rules Effective 1 January 2026 for Eligible Taxpayers

2 months ago

Poland

Tax obligation for an advance invoice

2 months ago

Germany

Input Tax Deduction: Timing, Invoice Corrections, and Retroactive Effect in German VAT Law

2 months ago

Romania

VAT Cash Accounting System: Eligibility, Application, and Duration for Romanian Taxable Persons

2 months ago

Australia

Guidance Issued on Correct Calculation of Point of Consumption Tax for Betting Providers in NSW

2 months ago

Ukraine

VAT Deregistration: What Happens to the Cash Method for Tax Obligations?

2 months ago

Romania

Eligibility and Application Rules for the VAT Cash Accounting System in Romania

2 months ago

Romania

VAT on Collection: Enhancing SME Cash Flow by Paying VAT Only Upon Invoice Collection

3 months ago

United States

Holiday Sales Tax Guide: Navigating Gift Cards, Subscriptions, and Bundled Deals Compliance

3 months ago

Moldova

VAT on Nonresident Maintenance Services Due at Invoice Date, Says STS

3 months ago

New Zealand

Understanding “Payment” for GST: Timing, Tax Periods, and Input Tax Deductions

3 months ago

Denmark

Danish Court: VAT Liability on Group Advance Invoices Arises Only Upon Service Performance

3 months ago

Poland

Taxpayer Invokes EU VAT Directive Against Polish Law in Loan Taxation Dispute

3 months ago

Romania

Understanding the “VAT on Collection” System: Eligibility, Benefits, and Application Process

3 months ago

France

Paris Court Clarifies VAT Rules on Advance Payments for Residential Maintenance Works and Penalties

3 months ago

Denmark

Danish Court Clarifies VAT Timing for Advance Invoicing Between Group-Affiliated Companies

3 months ago

United Kingdom

Supreme Court Rules Success Fee Subject to VAT When Invoiced After Leaving VAT Group

3 months ago

Germany

Input Tax Deduction Right: Timing, Invoicing, and No Retroactive Deduction (BFH, 2025)

3 months ago

Poland

Loan Is Not a Continuous Service for VAT Purposes, Court Rules

3 months ago

United Kingdom

HMRC Updates Guidance on Late Input Tax Claims for VAT: Key Rules and Discretion Explained

4 months ago

Ukraine

When to Accrue VAT on Google Services Paid by Card: Determining the Tax Invoice Date

4 months ago

Ukraine

VAT Credit for Taxpayers Using Cash Method: Payment After 1095 Days from Invoice Date

4 months ago

Sweden

Delivery Date for Property Transfer: Tax Implications When Seller Constructs Building or Develops Land

4 months ago

Sweden

Delivery Date for Real Estate Transfer: Key VAT Considerations According to Swedish Tax Agency

4 months ago

Tag - Tax point (when the chargeable event occurs)

VAT Accrual Date for Goods Paid via LiqPay, Portmone, or iPay Payment Systems

VAT Liability Date for Non-Budget Payments from State Treasury Accounts: Goods Delivery Date Applies

Year-End Receipts: Managing VAT and IRPEF Differences for Professionals and Businesses

VAT Deduction on Year-End Invoices: Timing and Registration Rules for 2025-2026

VAT Deadline Approaches for Ongoing Cross-Border Services with Foreign Entities at Year-End

VAT Liabilities When Writing Off Assets After Inventory: When and How to Accrue?

VAT Credit Not Claimable in 2025 if Purchase Document Received in 2026

Poland Raises Cash-Based VAT Reporting Threshold to PLN 2 Million from January 2026

Lump-sum payments and VAT: the French tax authorities reiterate key principles

Croatia Updates VAT Cash Accounting Scheme: New Rules Effective 1 January 2026 for Eligible Taxpayers

Tax obligation for an advance invoice

Input Tax Deduction: Timing, Invoice Corrections, and Retroactive Effect in German VAT Law

VAT Cash Accounting System: Eligibility, Application, and Duration for Romanian Taxable Persons

Guidance Issued on Correct Calculation of Point of Consumption Tax for Betting Providers in NSW

VAT Deregistration: What Happens to the Cash Method for Tax Obligations?

Eligibility and Application Rules for the VAT Cash Accounting System in Romania

VAT on Collection: Enhancing SME Cash Flow by Paying VAT Only Upon Invoice Collection

Holiday Sales Tax Guide: Navigating Gift Cards, Subscriptions, and Bundled Deals Compliance

VAT on Nonresident Maintenance Services Due at Invoice Date, Says STS

Understanding “Payment” for GST: Timing, Tax Periods, and Input Tax Deductions

Danish Court: VAT Liability on Group Advance Invoices Arises Only Upon Service Performance

Taxpayer Invokes EU VAT Directive Against Polish Law in Loan Taxation Dispute

Understanding the “VAT on Collection” System: Eligibility, Benefits, and Application Process

Paris Court Clarifies VAT Rules on Advance Payments for Residential Maintenance Works and Penalties

Danish Court Clarifies VAT Timing for Advance Invoicing Between Group-Affiliated Companies

Supreme Court Rules Success Fee Subject to VAT When Invoiced After Leaving VAT Group

Input Tax Deduction Right: Timing, Invoicing, and No Retroactive Deduction (BFH, 2025)

Loan Is Not a Continuous Service for VAT Purposes, Court Rules

HMRC Updates Guidance on Late Input Tax Claims for VAT: Key Rules and Discretion Explained

When to Accrue VAT on Google Services Paid by Card: Determining the Tax Invoice Date

VAT Credit for Taxpayers Using Cash Method: Payment After 1095 Days from Invoice Date

Delivery Date for Property Transfer: Tax Implications When Seller Constructs Building or Develops Land

Delivery Date for Real Estate Transfer: Key VAT Considerations According to Swedish Tax Agency

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