Tag - Tax point (when the chargeable event occurs)

United Kingdom

Of chicken and eggs… time of supply and VAT grouping rules in Prudential Assurance Company

16 hours ago

Sweden

Position statement “Accounting of VAT for construction that is started under own management but completed as a contract” shall not be applied

3 days ago

Italy

The date on which the accounting report is generated drives the deadline for deduction of import VAT

5 days ago

United Kingdom

UT: Intra-group VAT services and the time of supply rules

1 week ago

European Union

Comments on ECJ C-519/21 : VAT implications of association without legal personality

2 weeks ago

Russia

Russia Clarifies VAT Treatment of Advance Payment Received for Consulting Services

2 weeks ago

Denmark

Ruling: Advance payment – accrual and exemption on export

3 weeks ago

Guyana

Policy 63 – VAT and Time Supply

3 weeks ago

Germany

Accrual and adjustment of VAT in the case of payment in installments for an executed delivery

3 weeks ago

European Union

Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania

4 weeks ago

European Union

Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership

1 month ago

United Kingdom

HMRC Guidance: Buildings and construction (VAT Notice 708)

1 month ago

European Union

Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax

1 month ago

European Union

Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established

1 month ago

Poland

Advance payment – how to settle in VAT?

1 month ago

Poland

The moment when the tax obligation arises when taxing financial services is not so obvious

1 month ago

Switzerland

Increase in VAT rates effective from January 1, 2024 – final guidelines published by the Swiss Federal Tax Administration (VAT Info No 19)

1 month ago

European Union Romania

ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established

1 month ago

Norway

VAT compensation, disputed manufacturing contracts

1 month ago

European Union Germany

ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland

1 month ago

France

Payability of VAT on installments for the delivery of goods

2 months ago

Germany

Federal Ministry of Finance: When is VAT chargeable on partial supplies and instalment payments?

2 months ago

Poland

SLIM VAT 3 package adopted by the government

2 months ago

India

Time of Supply of Services under GST

2 months ago

France

Guidance: Tax base and tax point, special rules

2 months ago

European Union Romania

ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided

2 months ago

Italy

Ruling 44: Tax point for imports made under a consignment stock contract

2 months ago

Ukraine

How to calculate VAT using the cash method?

2 months ago

Italy

Ruling 10: Tax point for VAT purposes in the estimation contract

2 months ago

France

Advances on deliveries of goods and liability for VAT – 2023 regulations

2 months ago

France

Changes to French VAT rates established by the 2023 finance law

2 months ago

France

VAT on deposits and advance payments in France

3 months ago

Austria

§ 12 paragraph 1 UStG, § 20 paragraph 2 UStG period for the input VAT deduction

3 months ago

Tag - Tax point (when the chargeable event occurs)

Of chicken and eggs… time of supply and VAT grouping rules in Prudential Assurance Company

Position statement “Accounting of VAT for construction that is started under own management but completed as a contract” shall not be applied

The date on which the accounting report is generated drives the deadline for deduction of import VAT

UT: Intra-group VAT services and the time of supply rules

Comments on ECJ C-519/21 : VAT implications of association without legal personality

Russia Clarifies VAT Treatment of Advance Payment Received for Consulting Services

Ruling: Advance payment – accrual and exemption on export

Policy 63 – VAT and Time Supply

Accrual and adjustment of VAT in the case of payment in installments for an executed delivery

Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania

Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership

HMRC Guidance: Buildings and construction (VAT Notice 708)

Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax

Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established

Advance payment – how to settle in VAT?

The moment when the tax obligation arises when taxing financial services is not so obvious

Increase in VAT rates effective from January 1, 2024 – final guidelines published by the Swiss Federal Tax Administration (VAT Info No 19)

ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established

VAT compensation, disputed manufacturing contracts

ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland

Payability of VAT on installments for the delivery of goods

Federal Ministry of Finance: When is VAT chargeable on partial supplies and instalment payments?

SLIM VAT 3 package adopted by the government

Time of Supply of Services under GST

Guidance: Tax base and tax point, special rules

ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided

Ruling 44: Tax point for imports made under a consignment stock contract

How to calculate VAT using the cash method?

Ruling 10: Tax point for VAT purposes in the estimation contract

Advances on deliveries of goods and liability for VAT – 2023 regulations

Changes to French VAT rates established by the 2023 finance law

VAT on deposits and advance payments in France

§ 12 paragraph 1 UStG, § 20 paragraph 2 UStG period for the input VAT deduction

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