Tag - Tax point (when the chargeable event occurs)

Italy

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

1 day ago

European Union

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

2 days ago

Ukraine

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

1 week ago

Ukraine

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

4 weeks ago

Italy

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

1 month ago

European Union

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

2 months ago

Spain

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

2 months ago

Ukraine

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

2 months ago

United Kingdom

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

3 months ago

Portugal

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

3 months ago

Poland

When to Adjust VAT on Advance Invoices After Contract Withdrawal

3 months ago

Germany

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

3 months ago

Macedonia

Understanding Macedonian VAT on Advance Payments: Key Points for Businesses

3 months ago

Portugal

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

3 months ago

Portugal

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

3 months ago

Italy

VAT Deduction on Preliminary Agreement: When Does It Stop?

4 months ago

Ukraine

VAT Cash Method: What Taxpayers Should Know

4 months ago

Germany

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

4 months ago

United Kingdom

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

4 months ago

Czech Republic

VAT on PPP Transport Projects: A New Era

4 months ago

United Kingdom

Mastering VAT Tax Points: A Guide to Compliance and Optimization

4 months ago

Portugal

Portugal Raises Cash VAT Regime Turnover Threshold to €2 Million

4 months ago

Spain

Applying the Cash Basis After a Company Absorption

4 months ago

Italy

Cash Accounting for VAT: A Guide for Businesses

5 months ago

Italy

Cash VAT Option: A Comprehensive Analysis of Conduct

5 months ago

Poland

Premature Invoice for Advance Payment: SAC Ruling

5 months ago

Germany

Shift in Tax Deduction Timing for Istversteuerer to 2028: Payment vs. Invoice Receipt

7 months ago

Pakistan

FBR Clarifies ‘Time of Supply’ Rules in Sales Tax Act for 2025 Compliance

7 months ago

Italy

Requirements and Formal Conduct for Cash Accounting VAT Regime Application

7 months ago

Germany

New Mandatory Invoice Details from 2028 for Cash Accounting in Germany

7 months ago

Germany

Changes in Input VAT Deduction Timing Post-CJEU Ruling C-9/20 from 2028

7 months ago

Ukraine

Writing Off Creditor Debt in VAT Accounting Under Cash Method: Tax Guidelines Explained

7 months ago

Slovakia

New VAT Guidelines for Energy Supplies Effective January 1, 2025, Issued by Slovak Financial Administration

7 months ago

Tag - Tax point (when the chargeable event occurs)

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

Cash VAT Option: A Comprehensive Analysis of Conduct

Premature Invoice for Advance Payment: SAC Ruling

Shift in Tax Deduction Timing for Istversteuerer to 2028: Payment vs. Invoice Receipt

FBR Clarifies ‘Time of Supply’ Rules in Sales Tax Act for 2025 Compliance

Requirements and Formal Conduct for Cash Accounting VAT Regime Application

New Mandatory Invoice Details from 2028 for Cash Accounting in Germany

Changes in Input VAT Deduction Timing Post-CJEU Ruling C-9/20 from 2028

Writing Off Creditor Debt in VAT Accounting Under Cash Method: Tax Guidelines Explained

New VAT Guidelines for Energy Supplies Effective January 1, 2025, Issued by Slovak Financial Administration

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