Tag - Tax point (when the chargeable event occurs)

Czech Republic

Czech VAT Deduction Timing After Court Ruling

3 hours ago

Czech Republic

Recipient Liability for Unpaid VAT and Guarantor Knowledge at Supply Time

3 hours ago

Czech Republic

VAT on Advance Payments

3 hours ago

Serbia

Serbia Advance Invoicing Rule from 1 April 2026

3 hours ago

Greece

Clarification of Annual Turnover Definition for Special VAT Cash Accounting Scheme

15 hours ago

Poland

Monthly Goods Supplies and VAT: Can They Be Treated as Continuous?

4 weeks ago

Germany

Input VAT Deduction for Advance Payments When the Supply Is Never Made

4 weeks ago

European Union Italy

Flashback on ECJ Cases C-10/92 (Balocchi) – Interim VAT Payments on Transactions Not Yet Carried Out Are Contrary to the Sixth Directive

4 weeks ago

European Union Romania

European Court T-284/26 (Cerealcom Dolj) – Questions – VAT Interest Proportionality When Counterparty Already Paid VAT

4 weeks ago

Poland

Invoice Receipt Date in Accounting Software and KSeF

1 month ago

Singapore

Singapore Clarifies GST Input Tax Claim Timing Rules

1 month ago

Ukraine

VAT Liability Date for Reactive Energy Flow Payment Operations

1 month ago

Austria

Austrian Supreme Administrative Court Annuls Tax Account Booking as Time-Barred

1 month ago

Bahrain

Proposal Would Delay VAT on Unpaid Government Invoices

1 month ago

Romania

VAT Cash Accounting Deduction Dispute Raises Concerns for Affiliated Companies

1 month ago

Poland

Can the Issuer Choose the Invoice Issue Date in KSeF?

1 month ago

Bahrain

Bill Would Tie VAT Due Date to Government Payment Receipt

2 months ago

Denmark

VAT Liability Arises on Pre-Invoicing of Cleaning Services

2 months ago

Denmark

VAT Liability Onset: Advance Invoicing of Spare Parts

2 months ago

Poland

Backdating Invoices in KSeF Is Permissible, Confirms Tax Authority

2 months ago

Ukraine

Imported Services Prepayment: When to Issue a VAT Invoice

2 months ago

Italy

Cassation Clarifies VAT Deduction Adjustment Timing for Property Use

2 months ago

Poland

Continuous Services and VAT: How and When Tax Liability Arises

2 months ago

Czech Republic

SAC Rules VAT Due on Advance Payments When Taxable Supply Is Sufficiently Specific, Not Certain

3 months ago

Germany

Input Tax Deduction: Timing When Invoice Lacks Required Details and Correction Is Received Later

3 months ago

Ukraine

Date for VAT Credit Recognition: Which Event Determines the Tax Credit Date in Ukraine?

3 months ago

Czech Republic

ECJ Ruling Challenges Czech VAT Deduction Timing: Invoice Receipt No Longer Essential

3 months ago

United Kingdom

VAT Liability on Mobile Bundles Heads to Court of Appeal: Lycamobile Case

3 months ago

Ukraine

VAT Credit Date: Key Rules and Clarifications from the Tax Authorities

3 months ago

Germany

Input VAT Deduction Timing and EU Court Rulings: Key Changes for 2026 Invoices and VAT IDs

3 months ago

Czech Republic

EU Tribunal Ruling on VAT Deduction Timing: No Immediate Change for Czech Practice

3 months ago

European Union

ECJ Clarifies VAT Deduction Rights: Timing, Statutory Equipment, and Member State Restrictions

3 months ago

Germany

Input VAT Deduction for Late Invoicing in Intra-Community Acquisitions: ECJ Ruling and Implications

3 months ago

Tag - Tax point (when the chargeable event occurs)

Czech VAT Deduction Timing After Court Ruling

Recipient Liability for Unpaid VAT and Guarantor Knowledge at Supply Time

VAT on Advance Payments

Serbia Advance Invoicing Rule from 1 April 2026

Clarification of Annual Turnover Definition for Special VAT Cash Accounting Scheme

Monthly Goods Supplies and VAT: Can They Be Treated as Continuous?

Input VAT Deduction for Advance Payments When the Supply Is Never Made

Flashback on ECJ Cases C-10/92 (Balocchi) – Interim VAT Payments on Transactions Not Yet Carried Out Are Contrary to the Sixth Directive

European Court T-284/26 (Cerealcom Dolj) – Questions – VAT Interest Proportionality When Counterparty Already Paid VAT

Invoice Receipt Date in Accounting Software and KSeF

Singapore Clarifies GST Input Tax Claim Timing Rules

VAT Liability Date for Reactive Energy Flow Payment Operations

Austrian Supreme Administrative Court Annuls Tax Account Booking as Time-Barred

Proposal Would Delay VAT on Unpaid Government Invoices

VAT Cash Accounting Deduction Dispute Raises Concerns for Affiliated Companies

Can the Issuer Choose the Invoice Issue Date in KSeF?

Bill Would Tie VAT Due Date to Government Payment Receipt

VAT Liability Arises on Pre-Invoicing of Cleaning Services

VAT Liability Onset: Advance Invoicing of Spare Parts

Backdating Invoices in KSeF Is Permissible, Confirms Tax Authority

Imported Services Prepayment: When to Issue a VAT Invoice

Cassation Clarifies VAT Deduction Adjustment Timing for Property Use

Continuous Services and VAT: How and When Tax Liability Arises

SAC Rules VAT Due on Advance Payments When Taxable Supply Is Sufficiently Specific, Not Certain

Input Tax Deduction: Timing When Invoice Lacks Required Details and Correction Is Received Later

Date for VAT Credit Recognition: Which Event Determines the Tax Credit Date in Ukraine?

ECJ Ruling Challenges Czech VAT Deduction Timing: Invoice Receipt No Longer Essential

VAT Liability on Mobile Bundles Heads to Court of Appeal: Lycamobile Case

VAT Credit Date: Key Rules and Clarifications from the Tax Authorities

Input VAT Deduction Timing and EU Court Rulings: Key Changes for 2026 Invoices and VAT IDs

EU Tribunal Ruling on VAT Deduction Timing: No Immediate Change for Czech Practice

ECJ Clarifies VAT Deduction Rights: Timing, Statutory Equipment, and Member State Restrictions

Input VAT Deduction for Late Invoicing in Intra-Community Acquisitions: ECJ Ruling and Implications

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