Tag - Tax point (when the chargeable event occurs)

Denmark

Ruling: Advance payment – accrual and exemption on export

02 March 2023

Guyana

Policy 63 – VAT and Time Supply

02 March 2023

Germany

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

02 March 2023

European Union

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

27 February 2023

European Union

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

21 February 2023

United Kingdom

HMRC Guidance: Buildings and construction (VAT Notice 708)

21 February 2023

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

20 February 2023

European Union

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

20 February 2023

Poland

Advance payment – how to settle in VAT?

18 February 2023

Poland

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

17 February 2023

Switzerland

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

16 February 2023

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

16 February 2023

Norway

VAT compensation, disputed manufacturing contracts

16 February 2023

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

15 February 2023

France

Payability of VAT on installments for the delivery of goods

07 February 2023

Germany

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

07 February 2023

Poland

SLIM VAT 3 package adopted by the government

25 January 2023

India

Time of Supply of Services under GST

24 January 2023

France

Guidance: Tax base and tax point, special rules

21 January 2023

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

18 January 2023

Italy

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

18 January 2023

Ukraine

How to calculate VAT using the cash method?

17 January 2023

Italy

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

11 January 2023

France

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

09 January 2023

France

Changes to French VAT rates established by the 2023 finance law

09 January 2023

France

VAT on deposits and advance payments in France

06 January 2023

Austria

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

06 January 2023

Netherlands

5 Major Developments in Netherlands

06 January 2023

Italy

5 Major Developments in Italy

05 January 2023

United Kingdom

5 Major Developments in the United Kingdom

02 January 2023

Italy

Invoice date relevant for year-end VAT deduction

30 December 2022

France

French VAT to become payable upon payment of a deposit

30 December 2022

Ukraine

Long-term contract: determination of the tax point for software

28 December 2022

Tag - Tax point (when the chargeable event occurs)

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

5 Major Developments in Netherlands

5 Major Developments in Italy

5 Major Developments in the United Kingdom

Invoice date relevant for year-end VAT deduction

French VAT to become payable upon payment of a deposit

Long-term contract: determination of the tax point for software

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