- E-Invoicing/Digital Reporting/SAF-T – What was in the news in February 2022?
- How to create a robust US sales tax strategy for online trade
- Recent worldwide VAT/GST RATE developments
- Self-billing and real-time reporting
- Tax challenges of digitalisation: OECD invites public input on the draft rules for tax base determinations under Amount A of Pillar One
- eBook: Managed Services for VAT Compliance
- OECD: A framework to decarbonise the economy
- Continuous Transaction Controls CTC; digitisation of VAT invoice reporting
- Understanding the Benefits of NetSuite Suite Tax
- How to Get Started with Drop shipping in 2022
- OECD releases Pillar One public consultation document on draft rules for tax base determinations
- E-Invoicing & Digital Reporting Global Updates (Update Feb 16, 2022)
AFRICA
- VAT regulations held invalid (court decision)
- High Court’s VAT ruling opens Pandora’s box on tax collection
- Highlights of Nigeria’s Finance Act 2021 discussed
- Stock-in-trade not limited to raw materials for claiming input VAT (tribunal decision)
- 2022 Budget: Excise duties on alcohol and tobacco, carbon tax will increase
- Updating of VAT on electronic services regulations in line with international trends
- Will the government unveil potential VAT hikes to fund the Basic Income Grant?
AMERICAS
- Anguilla Preparing for GST Launch on 1 July 2022
- Anguilla Introducing Goods and Services Tax from July 2022
- Canada British Columbia marketplace facilitator PST obligations goods & services – Jul 2022
- Canada’s proposed rate reduction for zero-emission technology manufacturers discussed
- USTR Publishes Comments Filed in Opposition to Canada’s Proposed Digital Services Tax
- Mexico CFDI e-invoicing
- New guidelines for issuing electronic invoices
- CFDI 4.0 – Mexico Updates e-Invoice Format
- New guidelines for issuing electronic invoices
- Wisconsin provides updates on use tax guidance for shipping wine
- South Dakota senators reject sales tax cut proposal
- Bill would give Tennessee cities more sales tax
- Should Missouri eliminate its sales tax on groceries?
- Push to dump Kansas food sales tax could run into election politics
- How to Use a Washington DC Resale Certificate
- SOVOS: Don’t Let Tax Be An Inhibitor to Sales in 2022
- U.S. Congressional Research Service Publishes Updated Report on Section 301 Tariff Exclusions on U.S. Imports from China
- Software, SaaS and Sales Tax
- March 2022 Sales Tax Due Dates
- Severe Weather Sales Tax Holiday starts Friday
- Maryland Democrats Propose Exempting Diapers, Household Products from Sales Tax
- Pennsylvania (sales tax on vehicle financing)
- Illinois: Permanent Rules Include Marketplace Facilitator Obligations for Food Delivery Services
- Colorado Appellate Court Denies Bad Debt Deductions on Sales Made via Private Label Credit Cards
- Indirect Tax Compliance Quarterly / Issue 02 / Feb 2022
- Parish-By-Parish: A Helpful Guide to The Complex Louisiana Sales Tax System
- The top sales tax concerns when expanding to new markets
ASIA-PACIFIC
- Is Sales Tax on Food Deductible in Australia?
- Australia is building its B2B e-invoicing model – public consultation
- ATO: Make life easier with e-Invoicing
- Powdered form of Ready to Cook Idly-Dosai Mix, Tiffin Mix, Sweet and Health Mix, Porridge Mix attracts 18% GST
- India Expands E-invoicing Scope From 1 April 2022
- GST E-Invoice mandatory for entities having Turnover of Rs. 20 Crores: CBIC reduces threshold limit
- GST Updates – February 24, 2022
- Mandatory e-invoicing for taxpayers exceeding turnover of INR 20 crores from April 01, 2022
- Coaching institutes need to pay GST on composite supply basis, clarifies CBIC
- GST: Fixed Establishment – Conundrum of People, Place & Things
- GST Updates – February 22, 2022
- A2ZTaxCorp’s Weekly GST Communique dated February 21, 2022
- Online courses to doctors even if mandated by Medical Council should be taxed under GST: AAR
- India-UAE CEPA: Import duties on 90 per cent of Indian imports to be immediately eliminated
- Phased increase in GST rate announced
- Overview of Tax Changes in Singapore Budget 2022
- Singapore raises GST for first time in 15 years, GST will go up to 8% next year, then 9% from 2024
EUROPE
- ECJ C-127/22 Balgarska telekomunikatsionna kompania vs BG (Questions)
- ECJ C-637/20 (DSAB Destination Stockholm) – AG Opinion – City card is a multi-purpose voucher
- ECJ C-582/20 (SC Cridar Cons SRL) – Judgment – Refusal of VAT deduction without disposing of objective information about VAT fraud
- ECJ C-605/20 (Suzlon Wind Energy Portugal) – Judgment – Service for consideration also applies when compensation consists of debit notes
- ECJ Press release: Judgment in Joined Cases C-562/22 PPU and C-563/21 PPU
- Flashback on ECJ Cases – Joined cases C-226/14 (Eurogate Distribution) & C-228/14 (DHL Hub Leipzig GmbH) – No import VAT on goods removed from…
- Commentary on ECJ C-154/20 (Kemwater ProChemie) – Input VAT deduction is only applied on goods or services from a verified supplier
- ECJ C-191/21 (Ministère de l’Économie, des Finances and de la Relance) – Order – Deliveries of buildings and building land purchased with a view to resale…
- ECJ C-114/22 Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL (Questions)
- Roadtrip through ECJ Cases – Focus on “Margin Tax Scheme in respect of the supply of buildings and building land purchased for the purpose of resale by a…
- ECJ C-605/20: Service for consideration also applies when compensation consists of debit notes
- ECJ Case on Freedom of Services – Joined cases C-52/21 & C-53/21 – Compatibility of separate corporation tax levy for services provided by companies in…
- Agenda of the ECJ VAT cases – 6 cases announced till March 24, 2022, 2 decisions, 3 AG Opinions, 1 hearing
- EU to cut VAT to support defence spending 2023
- The European Commission Published the Policy Options Considered To Further Work Towards A Harmonised EU VAT Registration
- EU VAT Directive 2006/112/EC explained: Art. 219a – Invoicing – which country’s rules to follow?
- Business Europe: Discussing the VAT One-Stop Shop with the European Commission
- DRAFT REPORT on the draft Council directive amending Directive 2006/112/EC as regards rates of value added tax
- European Commission is considering policy options to reduce the scope of situations where non-established businesses have to register for VAT
- European Commission to Consider VAT Waiver to Support Joint Procurement and Joint Ownership of Defence Capabilities
- European Commission Proposes Extension of VAT Reverse Charge and Quick Reaction Mechanisms
- EU Policy – Major recent developments (DRR, VAT Rates, Own resources, …)
- VAT Committee – WP 1032 Addendum – Romanian consultation on Reduced rate of VAT for supplies of district heating
- Proposal Council Directive to extend Optional Reverse Charge & Quick Reaction mechanism
- Extension of reduced rates for a green VAT
- VAT in the Digital Age: A Single EU VAT Registration
- VAT rates – greater flexibility for Member States
- European Commission proposed to authorize Slovenia to continue exempting from VAT those taxable persons whose annual turnover is no higher than EUR 50,000
- The European Parliament backs important EU VAT reforms
- Energy Minister Tinne Van der Straeten: “VAT on gas may be reduced to 6 percent after all”
- Belgium B2B e-invoicing 2023?
- Rumours surrounding timeline for mandatory B2B e-invoicing indicate that draft legislation is on the way
- Renovation: administrative simplification and abolition of the VAT certificate
- VAT on electricity temporarily reduced to 6%
- Bulgaria Gazettes Decree Amending VAT Law
- Bulgaria Amends Taxation of Private Use of Business Assets
- VAT provisions effective in February 2022
- Change of Bulgarian VAT numbers (natural persons)
- Are Municipalities taxable persons as providers of Collective waste management systems?
- Leaseback qualified as a supply of services
- VAT Control Statement (ʺVAT Listings e-formʺ) in the Czech Republic
- New portal for VAT compliance and all other taxes launched in the Czech Republic
- Municipalities and Providers of Collective Waste Management Systems
- Assessment of leasebacks from the VAT perspective is currently being prepared for subsequent negotiation
- E-Book: Preparing for France’s Mandatory Continuous Transaction Controls in 2024
- Import VAT: Changes on January 1, 2022
- Interests and terms, how and why form a VAT group?
- The DEB replaced by the VAT state / EMEBI state duo
- The former DEB: the EMEBI and the VAT statement
- New VAT return form in France
- Distinction between delivery and other services when serving meals
- VAT assessment of the provision of company bicycles to employees
- Ministry of Finance Issues Draft Bill Reducing Rate for Late Payment Interest
- Funeral speakers don’t have it easy
- OSS declaration deadlines: Submission of OSS declarations late due to BZSt error – What to do?
- German Federal Ministry of Finance on the private use of electric/hybrid vehicles and bicycles
- Third of VAT on used car imports goes unpaid
- Clarifications on Article 7a of the VAT Code (call-off stock)
- Revenue e-Brief No. 046/22: VAT Groups
- Revenue e-Brief No. 043/22: VAT Treatment of Staff Secondments
- Bunkering of ships not subject to VAT with correct invoice
- 5 Major Developments in Italy – Cosa succeed in Italia?
- Italy Publishes English-Language Annual VAT Form
- VAT territoriality – complex service
- Italy Publishes English-Language Annual VAT Form
- 5% VAT rate on gas also for the second quarter of 2022
- Annual VAT return in English
- Additional input tax due to long-term unpaid invoices
- Advertising used car must include VAT and other costs
- Revision VAT rightly levied after no longer meeting the conditions for taxed delivery
- “KOR” wrongly claimed by CV with legal entities as partners
- Initiative bill 0% VAT rate on energy
- Garage owner cannot recover his own VAT tinkering from accountants
- FIOD and customs suspect excise and VAT fraud at ship supplier
- Supplementary VAT return through corporate income tax return
- Sports exemption applies to construction ice rink and swimming pool
- General practitioner does not provide exempt services for the foundation
- Deducted sales tax due due to default
- The recipe for successful VAT refunds
- Correct additional assessment for incorrectly not reverse charged VAT
- No supplementary fine according to AG due to inclusion of VAT debts in corporate income tax returns
- Correct profit and sales adjustments for hormone trader
- Still entitled to interest compensation for VAT refund for 2003
- PVV wants to reduce home energy bills through VAT
- IT system tax authorities do not stand in the way of VAT reduction
- Wedding dresses fit for fun for VAT no low-taxed daytime recreation
- Supreme Court clarifies the required links for a VAT group
- Question of failure to determine value added tax when deleting from the Value Added Tax Register
- Tax treatment of credit costs in relation to the distribution of input VAT
- Polish Order allows for VAT taxation of financial services
- NRA Considers Shareholder of Limited Liability Company VATable Person
- Refund of VAT from import paid in Poland
- Poland MOF Clarifies VAT on Financial Services
- It will be possible to create VAT groups from July 1, 2022
- Split VAT payment may stay longer
- Polish Order allows for VAT taxation of financial services
- Polish Order: From July 1, 2022, taxpayers will be able to create VAT groups and settle tax together
- VAT correction benefiting from bad-debt relief allowed (court decision)
- As of April, a new version of the JPK FA structure
- Poland Increases Late Payment Interest Rates
- Romania VAT on car petrol cut April 2022
- Romania Proposes Reduced VAT Rate on Car Fuels
- Romania launches its RO e-Invoice electronic invoicing platform
- Proposal to discuss the VAT rate reduction to 5% on car fuels will be discussed in the Senate
- ANAF – clarifications regarding the obligation to submit the SAF-T file
- Stores will have to issue invoices and vouchers in e-Invoice system for high tax risk products
- SNI Webinar: Preparing for SAF-T Reporting and E-Invoicing in Romania (Feb 24, 2022)
- Digitalization in Romania starts soon!
- Further update on VAT developments (January 2022)
- Russia Proposes VAT Exemption for Transfer of Intellectual Property
- Recovery of import VAT when adjusting the customs value
- Russia Proposes VAT Exemption for Transfer of Intellectual Property
- The implementation of the rights to RIA is proposed to be exempted from VAT
- Slovenia Parliament Considers Bill to Extend VAT Reverse Charge Mechanism to Combat EU Intra-Community Fraud
- Introduction of reverse charge for foreign B2B sellers as from 22 January 2022
- Spanish mandatory B2B e-invoices January 2024
- New B2B E-Invoicing Requirements Draft Regulation
- Council of Ministers has begun the procedures for the approval of a Draft Bill for DAC7 implementation
- Draft Royal Decree to implement E-Invoicing in Spain, proposed implementation date Jan 1, 2024
- Case: the significance of the registration for the right to deduct in the case of supplies without compensation
- A landlord providing electricity, gas, water or heating; VAT
- Clarification: For the right to deduct when purchasing shares, the holding company shall participate in the management of the particular company being…
- New view of community associations’ tax liability for VAT
- 2022 Budget VAT Measures: Increase registration threshold & reduced VAT rate on repairs as of July 1, 2022
- Proposals: Increased turnover limit for exemption from VAT & Further reduced VAT on certain repairs
- Sweden Proposes Changes to VAT Exemption Limit and Rate on Repairs
- A non-resident is registered as a VAT payer not from the first number: how to fill in a simplified declaration?
- Ukraine implements new VAT rules for non-residents supplying electronic services to Ukrainian customers
- Law № 1525: Who charges and pays VAT when a non-resident provides electronic services to an individual in the customs territory of Ukraine?
- UK VAT on Yachts – Changes to Returned Goods Relief Have Become UK Law
- Rishi Sunak urged to scrap VAT on defibrillators
- UK 1% Online Sales Tax consultation to cut high street retailers’ business rates
- VAT grouping, UK presence and protection of revenue powers
- Hostel accommodation to homeless person is supply of sleeping accommodation in a “similar establishment” to a hotel
- Online Sales Tax: Policy Consultation
- Postponed VAT Accounting in the UK: what it is and how to use PVA
- HMRC Guidance: Apply for an account to defer duty payments when you import or release goods into Great Britain
- UK HMRC Revenue and Customs Brief on Postponed VAT Accounting and Businesses Registered under the Flat Rate Scheme
- Input VAT on delivery charges was not recoverable
- Why can’t I recover VAT on business invoices?
- Evidence required for exports (Tribunal)
- Input VAT on delivery charges was not recoverable
- ‘Rule of Origin’ Brexit rule starts to bite: UK customs duties jump 64 per cent in a year to record £4.5bn
- HMRC Guidance: Check when you must register for Plastic Packaging Tax
- HMRC internal manual: VAT Partial Exemption Guidance
- HMRC Guidance: Agent Update: issue 93
- Upper Tribunal – HSBC Electronic Data Processing (Guangdong) Ltd – VAT grouping rules -interpretation of “established” and “fixed establishment”
- HMRC Guidance: Updates on VAT appeals
- Why Can’t I recover VAT on Business Invoices?
- What Triggers a VAT Inspection? How to Remain Safe?
- Treasury warned of £185m VAT threat to deposit return schemes
- Calls for VAT reduction on Retro Fit Insulation for UK Homes
- HMRC to close its VAT Helpline on Fridays, 25 February to 25 March
- HMRC internal manual: VAT Default Surcharge Officer’s Guide
- HMRC internal manual: VAT Deregistration
- Where is a person “established”?
- Late payment and repayment interest rates
- HMRC Guidance: How to fill in and submit your VAT Return (VAT Notice 700/12)
- HMRC Guidance: Complete your VAT Return to account for import VAT
- VAT cut for EV drivers without off-street parking
- Treasury urged to remove VAT on energy efficiency measures
MIDDLE EAST
- 2021 VAT refund window to open for qualifying foreign businesses
- Updated Voluntary Disclosure User Guide on VAT and Excise Tax
- Voluntary Disclosure User Guide
- VAT Health Check in Dubai – Identify the Risks and Errors In VAT
- VAT in UAE: Common doubts and queries answered
- India-UAE CEPA: Import duties on 90 per cent of Indian imports to be immediately eliminated
The news in the weekly Newsletters was kindly provided by VATUpdate.com; [email protected]; www.vatupdate.com.
