Tag - Tax point (when the chargeable event occurs)

Netherlands

Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement

2 days ago

Uganda

VAT change ‘causes headache’ for govt suppliers (cash accounting complexity)

5 days ago

Poland

Payments against future deliveries have tax implications

5 days ago

Ukraine

Nuances of filling out the data table when blocking PN

3 weeks ago

Ukraine

Nuances of VAT taxation of e-services of non-residents to natural persons after March 31

4 weeks ago

Norway

Binding advance statement on value added tax related to road construction project on E10/National Highway 85

1 month ago

Ukraine

What date is considered the date of issuance of the MD for charging VAT in case of export of goods?

1 month ago

United Kingdom

Cash accounting not available for reverse charge supplies

1 month ago

United Kingdom

Cash accounting not available for reverse charge supplies

2 months ago

Poland

Tax obligation for an advance invoice

2 months ago

Poland

What awaits us in the new tax year? – SLIM VAT 3 package consultation

2 months ago

Russia

Buyer must recover VAT from the advance payment at the time of shipment of the goods by the seller

2 months ago

Belgium European Union

Flashback on ECJ cases C-435/03 (British American Tobacco and Newman Shipping) – Theft of goods does not constitute a ‘supply of goods for consideration’

3 months ago

Jamaica

GCT Technical Advisory Guide

3 months ago

Denmark European Union

Flashback on ECJ Cases C-230/08 (Dansk Transport og Logistik) – VAT is chargeable in the Member State where the goods were unlawfully introduced into the Community

3 months ago

Austria

MOF clarifies correct period for deduction of input VAT

3 months ago

India

Daily Tax Updates – August 22, 2022

3 months ago

Belgium European Union

ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?

3 months ago

Singapore

Updated e-tax guide for GST: Time of Supply Rules

4 months ago

Ukraine

On the basis of which documents for the reporting periods of February – May 2022, taxpayers who use the cash method of VAT accounting form a tax credit?

4 months ago

European Union

VAT treatment of deposits and advance payments

4 months ago

European Union France

Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event

5 months ago

Russia

What VAT rate to apply to advances received before July 1, 2022 for hotel services

5 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Tax Point/Chargeable event & Chargeability of VAT” (Art. 62-71)

5 months ago

Bulgaria European Union

Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent

5 months ago

Belgium European Union

Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time

5 months ago

European Union United Kingdom

Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for unspecified goods

5 months ago

Ukraine

Switch to determining VAT liabilities using cash accounting method may negatively impact decision of European Commission on Ukraine’s accession to EU – Ministry of Finance

6 months ago

European Union Germany

ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments

6 months ago

Poland

Tax obligation for an advance invoice

6 months ago

Uganda

Govt suppliers will only pay VAT after their invoices are cashed

6 months ago

Netherlands

Non-redeemed voucher auction site already VATable on receipt of the voucher

6 months ago

Netherlands

VAT due upon acceptance of winning bid auction

6 months ago

Tag - Tax point (when the chargeable event occurs)

Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement

VAT change ‘causes headache’ for govt suppliers (cash accounting complexity)

Payments against future deliveries have tax implications

Nuances of filling out the data table when blocking PN

Nuances of VAT taxation of e-services of non-residents to natural persons after March 31

Binding advance statement on value added tax related to road construction project on E10/National Highway 85

What date is considered the date of issuance of the MD for charging VAT in case of export of goods?

Cash accounting not available for reverse charge supplies

Cash accounting not available for reverse charge supplies

Tax obligation for an advance invoice

What awaits us in the new tax year? – SLIM VAT 3 package consultation

Buyer must recover VAT from the advance payment at the time of shipment of the goods by the seller

Flashback on ECJ cases C-435/03 (British American Tobacco and Newman Shipping) – Theft of goods does not constitute a ‘supply of goods for consideration’

GCT Technical Advisory Guide

Flashback on ECJ Cases C-230/08 (Dansk Transport og Logistik) – VAT is chargeable in the Member State where the goods were unlawfully introduced into the Community

MOF clarifies correct period for deduction of input VAT

Daily Tax Updates – August 22, 2022

ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?

Updated e-tax guide for GST: Time of Supply Rules

On the basis of which documents for the reporting periods of February – May 2022, taxpayers who use the cash method of VAT accounting form a tax credit?

VAT treatment of deposits and advance payments

Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event

What VAT rate to apply to advances received before July 1, 2022 for hotel services

Roadtrip through ECJ Cases – Focus on ”Tax Point/Chargeable event & Chargeability of VAT” (Art. 62-71)

Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent

Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time

Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for unspecified goods

Switch to determining VAT liabilities using cash accounting method may negatively impact decision of European Commission on Ukraine’s accession to EU – Ministry of Finance

ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments

Tax obligation for an advance invoice

Govt suppliers will only pay VAT after their invoices are cashed

Non-redeemed voucher auction site already VATable on receipt of the voucher

VAT due upon acceptance of winning bid auction

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