Tag - Tax point (when the chargeable event occurs)

United Kingdom

Navigating VAT on School Fees: Understanding Advance Payment Schemes and Potential Implications

11 July 2024

Portugal

VAT groups introduced effective from 2025 and cash VAT regime eligibility extended

10 July 2024

European Union

EU Court of Justice Ruling: VAT Due for Periodic Services at End of Payment Period

04 July 2024

Germany

Timing and Documentation of Input Tax Deduction Allocation Decision

30 June 2024

Poland

Legal Dispute Over VAT Taxation of Property Sale Deposits

30 June 2024

European Union Spain

Flashback on ECJ cases C-85/97 (Telefónica Móviles España) – Starting point for limitation period: VAT collection allowed after registration

25 June 2024

European Union

Comments on ECJ C-696/22: whether VAT due when services are invoiced or when performed – input tax on co-branding arrangement

20 June 2024

Georgia

MoF: VAT Treatment of Barter Transactions Hinges on Contract Conclusion Timing

20 June 2024

Ukraine

VAT Obligations on Real Estate Sales Arise on the Earlier of Two Key Dates

18 June 2024

European Union

Comments on ECJ C‑696/22 (C SPRL): EU Court Rules on VAT Liability for Continuous Services in Insolvency Proceedings

18 June 2024

European Union Romania

ECJ C-696/22 (C SPRL) – Judgment – VAT liability does not necessarily require the actual receipt of remuneration

13 June 2024

Ukraine

Tax Obligations of Tour Operators in Forming VAT: Important Information from Dnipro Tax Office

06 June 2024

India

Impact of Revised GST Rates on Time of Supply: Determining Time of Supply for Invoices.

31 May 2024

Ukraine

VAT for Long-Term Contracts: Special Considerations for Taxpayers as Service Providers

30 May 2024

Russia

Clarification on VAT recovery from advance payment by buyer provided by the Russian Federal Tax Service

28 May 2024

Kenya

Proposed Amendment to VAT Act: Time of Supply for Exported Goods Clarified

23 May 2024

Italy

Strict rules for VAT credit refund after submitting VAT return 2024

22 May 2024

Germany

Late-filed VAT prepayment and timing allocation under § 11 Abs. 2 EStG – FG Cologne ruling.

22 May 2024

Ukraine

Tax Obligations for Services Paid from Budget Funds: VAT Calculation Date and Requirements

17 May 2024

Uganda

Government Suppliers Exempt from VAT Payment Until Receiving Payment: URA Commissioner

07 May 2024

United Kingdom

VAT Groups and Tax Points: The Prudential Assurance CoA Case – Recent Court Developments

07 May 2024

Denmark

Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree

07 May 2024

Poland

Acceptance protocol and the moment when the VAT obligation arises for the provision of the service

06 May 2024

Ukraine

Supplier’s Advance Refund: VAT Consequences for Buyer – Return of Prepayment and Tax Credit Adjustment

03 May 2024

Poland

Tax point for services: Case Study and Legal Interpretation

01 May 2024

Poland

Significance of Acceptance Protocol in Determining VAT Tax Liability for Service Provision

30 April 2024

European Union

Comments on ECJ C-657/22: Romanian sanction for return of energy products to tax warehouses in breach of EU law

29 April 2024

European Union Romania

ECJ C-657/22 (Bitulpetrolium Serv) – Judgment – Energy products taxation principles

25 April 2024

United Kingdom

VAT Groups and Time of Supply Rules: Impact on VAT Liability for Services Provided

25 April 2024

Poland

VAT Bad Debt Relief for Cash Accounting Taxpayers in 2024

21 April 2024

Congo

2024 Tax Changes in Democratic Republic of the Congo: Revised Advance Payment Requirements

17 April 2024

United Kingdom

Court of Appeal Upholds HMRC Decision on VAT Groups and Time of Supply

17 April 2024

Uganda

Uganda Government Eases VAT Payment Rules: Suppliers can now pay VAT after receiving payment for their services from the government

15 April 2024

Tag - Tax point (when the chargeable event occurs)

Navigating VAT on School Fees: Understanding Advance Payment Schemes and Potential Implications

VAT groups introduced effective from 2025 and cash VAT regime eligibility extended

EU Court of Justice Ruling: VAT Due for Periodic Services at End of Payment Period

Timing and Documentation of Input Tax Deduction Allocation Decision

Legal Dispute Over VAT Taxation of Property Sale Deposits

Flashback on ECJ cases C-85/97 (Telefónica Móviles España) – Starting point for limitation period: VAT collection allowed after registration

Comments on ECJ C-696/22: whether VAT due when services are invoiced or when performed – input tax on co-branding arrangement

MoF: VAT Treatment of Barter Transactions Hinges on Contract Conclusion Timing

VAT Obligations on Real Estate Sales Arise on the Earlier of Two Key Dates

Comments on ECJ C‑696/22 (C SPRL): EU Court Rules on VAT Liability for Continuous Services in Insolvency Proceedings

ECJ C-696/22 (C SPRL) – Judgment – VAT liability does not necessarily require the actual receipt of remuneration

Tax Obligations of Tour Operators in Forming VAT: Important Information from Dnipro Tax Office

Impact of Revised GST Rates on Time of Supply: Determining Time of Supply for Invoices.

VAT for Long-Term Contracts: Special Considerations for Taxpayers as Service Providers

Clarification on VAT recovery from advance payment by buyer provided by the Russian Federal Tax Service

Proposed Amendment to VAT Act: Time of Supply for Exported Goods Clarified

Strict rules for VAT credit refund after submitting VAT return 2024

Late-filed VAT prepayment and timing allocation under § 11 Abs. 2 EStG – FG Cologne ruling.

Tax Obligations for Services Paid from Budget Funds: VAT Calculation Date and Requirements

Government Suppliers Exempt from VAT Payment Until Receiving Payment: URA Commissioner

VAT Groups and Tax Points: The Prudential Assurance CoA Case – Recent Court Developments

Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree

Acceptance protocol and the moment when the VAT obligation arises for the provision of the service

Supplier’s Advance Refund: VAT Consequences for Buyer – Return of Prepayment and Tax Credit Adjustment

Tax point for services: Case Study and Legal Interpretation

Significance of Acceptance Protocol in Determining VAT Tax Liability for Service Provision

Comments on ECJ C-657/22: Romanian sanction for return of energy products to tax warehouses in breach of EU law

ECJ C-657/22 (Bitulpetrolium Serv) – Judgment – Energy products taxation principles

VAT Groups and Time of Supply Rules: Impact on VAT Liability for Services Provided

VAT Bad Debt Relief for Cash Accounting Taxpayers in 2024

2024 Tax Changes in Democratic Republic of the Congo: Revised Advance Payment Requirements

Court of Appeal Upholds HMRC Decision on VAT Groups and Time of Supply

Uganda Government Eases VAT Payment Rules: Suppliers can now pay VAT after receiving payment for their services from the government

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