United Kingdom VAT Due on All Payments Received by Internet Business Acting as Principal, Not Agent 2 days ago
Poland Photovoltaics in Companies: Prosumer Deposit and VAT Implications for VAT-Paying Businesses 3 days ago
Thailand Thailand Announces Director-General of the Revenue Department’s Announcement on Value Added Tax (Version 252) 3 days ago
Poland Does the registration amount for registering VAT on the returned amount of excess VAT increase? 3 days ago
European Union Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT 5 days ago
BulgariaEuropean Union ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties 6 days ago
Ukraine Are the amounts of taxes and fees not included in the VAT tax base, but included in the price of goods/services, indicated in the tax invoice? 7 days ago
Turkey Status of VAT in Exchange Rate Difference, Turnover Premium and Price Difference Invoices for Goods Subject to Exported Recorded Delivery 1 week ago
Taiwan Govt reminds: If royalties are payable for imported goods, they should be proactively included in the dutiable value 1 week ago
India Madhya Pradesh cabinet to approve Ordinance to levy 28% GST on deposits of online gaming & casinos 1 week ago
European UnionGermany ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base 2 weeks ago
European UnionGermany Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified 2 weeks ago
European Union Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption! 2 weeks ago
European Union Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable amount 2 weeks ago
European Union Comments on ECJ C-461/21: Transport services VAT exempt because already in import tax base? You will need to prove it! 2 weeks ago
European Union Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods 3 weeks ago
India Value of supply in case of online gaming including online money gaming & actionable claims in case of casino’s 3 weeks ago
European Union Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG 3 weeks ago
European Union Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law 3 weeks ago
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable 3 weeks ago
European UnionRomania ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available 3 weeks ago
South Africa Tax Agency Issues General Ruling Clarifying VAT Treatment of Cash Transaction Rounding Differences 4 weeks ago
Ukraine VAT taxation base in case of import of goods via international postal and express shipments 1 month ago
European UnionUnited Kingdom Flashback on ECJ cases C-86/99 (Freemans) – Discount obtained at the time the action is performed – Price reduction after the action has taken place 1 month ago
European UnionGermany Flashback on ECJ cases C-380/99 (Bertelsmann) – The taxable amount for the supply of a bonus in kind includes the delivery cost 1 month ago
Russia How to determine the VAT base when buying goods from a foreign supplier for currency 1 month ago