- Related party transactions or internal transfers? Pay attention to the customs value!
- Tax: A cornerstone of the ESG equation
- Plastic Tax: Reduce, Reuse, Recycle (Updates EU, UK, IT, ES)
- Continuous Transaction Controls—Changing the VAT Landscape
- PE Watch | Latest developments and trends, March 2022
- Pre-Filled VAT returns – new developments in 2022
- VAT TV March 2022 global news & views
- Futureproof your business with e-invoicing
- Digital Taxes Around the World
- Top 4 global VAT/GST pitfalls and registration triggers
- Global 2022 VAT / GST changes
- Tools offered to verify VAT registration numbers
AFRICA
- 2022/23 Budget: Proposal to incorporate zero-rating on the supply of sanitary pads
- Budget 2022/23: zero-rating of VAT on sanitary pads
- Nigeria Tax Summaries – Tax Data Card 2022
- Allowable Input Value Added Tax (VAT): What Constitutes Stock-In Trade?
AMERICAS
- Brazil Senate Approves Fuel Tax Bill, Goes to Lower House
- 25% reduction of the rates of the federal tax on manufactured products
- 0% custom duties rate on the import of 165 basic items for 6 months
- Covid-19: Extension VAT exemption & faster VAT refunds
- US bans imports of Russia energy products; bans exports of oil refinery equipment to Russia
- Consumer’s Use Tax vs. Seller’s Use Tax: Nearly Every Business Owes Use Tax
- Do you really understand economic nexus for sales tax?
- Kentucky Bill Seeks to Eliminate Individual Income Tax While Expanding Scope of Sales and Use Taxes
- Maryland breaks new ground in taxing the digital realm
- North Carolina—Sales and Use Tax: Taxpayer Meets the Definition of “Marketplace Facilitator”
- Louisiana resurrects plan for a centralized sales tax system
- Repeal of food sales tax rejected by South Dakota Senate
- Texas Appellate Court Says Essence of Loan Package Transactions is Taxable Data-Processing
- New York: Individual Liable for Telecommunications Company’s Unpaid Sales and Use Tax
- Colorado Senate Advances Bill Streamlining Local Sales Taxes, Increasing Remote Retailer Data Collection
- Maryland House Committee Advances Sales Tax Exemption for Certain Software and Digital Products
- How to Use a West Virginia Resale Certificate
- Wisconsin High Court Upholds Validity of Temporary Local Sales and Use Tax
ASIA-PACIFIC
- Fasten the seatbelts for the Upcoming E-Invoicing implementations in Asia
- VAT Digital Toolkit for Asia-Pacific (OECD)
- New toolkit to strengthen Value Added Taxes on e-commerce in Asia-Pacific
- Gradual implementation of E-Invoicing, starting B2G in July 2022 and B2B as of July 2023
- Top 100 taxpayers: Future engagement with ATO after initial GST assurance review
- Bangladesh govt waives VAT from soya bean oil: finance minister
- Withdraw VAT on import of edible oil: Federation of Bangladesh Chambers of Commerce and Industry
- China MOF announces VAT support measures for struggling service industry companies
- China Provides VAT Support Measures for the Services Industry
- Maharashtra Govt. announces Amnesty Scheme, 2022
- India indirect tax update – Union Budget 2022 and mandatory e-invoicing with effect April 1, 2022
- GSTN enhanced User Interface w.r.t. address fields in registration application on GST Portal
- GST Updates March 11, 2022
- Registration Application GST REG-01 – Enhanced user interface (UI)
- E-Invoicing/E-Invoice (Electronic billing) under GST
- GST Council Newsletter for the month of February 2022
- Find Company by GST Number
- Delhi Govt. issued guidelines for unblocking of ITC on expiry of 1 year from the date of blocking
- GST: Delhi Govt. issues Guidelines on Unblocking of ITC on expiry of One Year from the date of Blocking
- GST Updates – March 9, 2022
- Recent Updates in GST till 06.03.2022
- No Service Tax on Revenue Sharing by Theatres: Supreme Court upholds CESTAT Decision
- Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT
- A2ZTaxCorp’s Weekly GST Communique dated March 07, 2022
- Printing of Pamphlet/Leaflet falls under the category of Supply of Service, attracts 18% GST: AAAR
- India considers streamlining GST rate to 8%; 18%; and 28%
- Kazakhstan Clarifies Reduced VAT Registration Threshold
- Kazakhstan Clarifies VAT Benefits for Manufacturing Industry
- Kazakhstan Notes Tax Benefits for Manufacturing Industry and Exporters
- The role of digital platforms in the taxation of the gig and sharing economy
- New Zealand delay’s introduction of proposed changes to GST invoicing requirements
- Central government agencies will need to begin accepting e-invoices as of March 31, 2022
- Proposals to modernise the information requirements regarding the goods and services tax (GST)
- Applications to change GST taxable period
- Tax Authority Clarifies Transitory Provisions for VAT Zero Rating for Export Sales
- Circular to clarify the VAT treatment of transactions by registered business enterprises (RBEs) particularly the registered export enterprises
- 5 Major VAT developments in Vietnam
- Details of new e-invoicing rules effective 1 July 2022
- Instructions on the content of 2% value-added tax reduction
- Reporting obligations of digital platform service providers
EUROPE
- Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium))
- Commentary on ECJ C-98/21(W-GmbH) – VAT position of holding companies: And the saga continues!
- Roadtrip through ECJ Cases – Focus on “Public bodies” (Art. 13)
- ECJ: VAT on advertising services
- CJEU – Public health fund contributions decrease VAT base for pharmaceutical firms
- ECJ VAT news as soon as published: 900+ experts joined our LinkedIn Group on ECJ VAT Cases … and you?
- Agenda of the ECJ VAT cases – 3 cases announced till April 7, 2022, 2 AG Opinions, 1 hearing
- CJEU holds that customer recharge of costs of repair of goods under warranty to its supplier may be deemed consideration for supply by the…
- Road trip through ECJ Cases – Focus on “Free Products” (Art. 16)
- Flashback on ECJ Cases – C-10/08 (Commission v Finland) – Finland is not allowed to allow the deduction of motor vehicle tax from VAT
- Flashback on ECJ Cases – C-271/06 (Netto Supermarket) – VAT exempt exports: innocent suppliers will not be penalised where they are victims of fraud
- ECJ – Principles of EU Law: Hungarian court must disapply a regulation that conflicts with EU law
- ECJ Case No. C-596/20 (DuoDecad Kft.): VAT is levied from the party that agreed to pay for services regardless of its relationship with a third party
- Flashback on ECJ Cases – C-344/15 (National Roads Authority) – Body governed by public law which collects tolls on roads may not be regarded as competing…
- Flashback on ECJ Cases – C-438/13 (BCR Leasing IFN) – No deemed supply for VAT when leased cars cannot be repossessed
- ECJ – UK undervalued imports from China 2011 to 2017
- ECJ Customs – C-213/19 (European Commission vs. UK and Northern Ireland) – Judgment – UK undervalued imports from China between 2011 and 2017
- European Parliament recommends mandatory e-invoicing and additional digital measures to harmonize VAT requirements across the EU
- New reporting obligations for Payment Service Providers as of 1 January 2024
- Group on the Future of VAT – Minutes of the 37th meeting (Feb 9, 2022)
- Business Taxation, VAT Overhaul Get EU Lawmaker Approval
- Restrictive measures against Russia and Belarus due to the war of aggression against Ukraine
- Trade sanctions and export control in relation to Russia
- Pre-Filled VAT Returns – New Developments in 2022
- Ukraine: EU agrees to extend the scope of sanctions on Russia and Belarus
- Temporary VAT rate changes on Energy in the European Union
- Vertex explains implications of EU e-commerce VAT rules for online sellers
- Additional repair services are subject to VAT
- Update – Preferential origin: imports from the Ukrainian oblasts of Donetsk and Luhansk
- Proposal for a Council Implementing Decision authorising Poland to apply a special measure derogating from Article 226 of Directive…
- EU’s fourth package of restrictive measures against Russia – Ban ecport luxury goods, import iron/steel, …
- Established or not? Urgent EU VAT clarity needed!
- VAT certificate dealer plate
- Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms
- VAT calendar 2022
- Government has approved a draft decree that would implement e-invoicing for all public administrations in Belgium, B2G e-invoicing
- Bulgaria Extends Application of Reverse Charge for Local Supplies of Cereals and Industrial Crops
- VAT amendments (food vouchers, corrections, armed forces and Union/non-Union schemes)
- The government has approved the complete abolition of EET from next year
- From 28 February 2022, the new My Tax (Moje Daně) portal will replace the old tax portal
- Late payment interest rates on overdue VAT liabilities
- Finland extends the temporary VAT exemption for goods affected by COVID-19
- Supreme Court: Compensation for non-payment not to be regarded as consideration for VAT exempt financial service
- Four VAT reporting changes in France – What’s new and what’s next?
- Notes to Operators and Restrictive Measures in Response to Russian Military Aggression
- Updated Version of the VAT Return
- France e-invoicing and e-reporting update
- Ordinance n° 2021-1190 on the generalization of electronic invoices… Continued
- France Tax Agency Updates FAQs on E-Invoicing
- From mainland France, I import goods from overseas departments. Do I have to declare and pay VAT, and how?
- I provide services from mainland France for a customer located in an overseas department, do I have to charge VAT?
- From a French overseas department, I provide a service for a customer in mainland France, do I have to charge VAT?
- I benefited from a reduced rate of VAT as part of a social home ownership scheme. Do I have to remit the VAT in the event of resale?
- I work in a DOM and I bring the goods from another DOM: what VAT rule should be applied?
- Current judgment of the Federal Administrative Court on VAT: Advent calendars are subject to the standard tax rate
- Provision of bicycles: Clarification by the BMF
- BFH on VAT liability for swimming lessons
- 3 ways to rectify a wrong invoice in Germany
- Extend the reduced VAT in catering, transport, gyms, cinemas and theatres
- For all taxpayers the submission of VAT returns and VIES summary tables will not be available on Thursday 10.03 between 10: 00-17: 00
- Ireland Publishes Legislation for Certain Covid Support Schemes
- Ireland Clarifies Effective Date for New VAT Groups
- Intra-community supplies: which documents prove transport to the EU?
- VAT Variation Notes – Identification of the compulsory liquidation procedure to which the bankruptcy law refers
- The reverse charge and the purchase of technological products
- Navigation on the high seas without VAT: the protocol of the Revenue declaration on the invoices
- Extension of the temporary super-reduced VAT rate of 5% on supplies of natural gas for domestic and industrial purposes till June 30, 2022
- Ordinary bakery products – “aromatic herbs and spices of common use” – further clarifications – reduced VAT rate
- VAT refund for leased assets still awaiting certainties
- The sale of an “unusual” building with respect to business activity can be excluded from the pro rata
- Late payment penalty and interest rate for 2022 is 11%
- To the attention of taxpayers who issue e-Invoice
- Gelderland entrepreneurs may be linked to Danish VAT fraud
- Submit 2021 VAT adjustment before April 1
- Cabinet wants to reduce the VAT on energy (natural gas, electricity and district heating) from 1 July 2022 for six months from 21% to 9%
- VAT and excise duties on energy are temporarily reduced
- Rental apartments Vacancy Act no short stay for sales tax
- Postponement letter answers Parliamentary questions about administrative response final BIT advice EU VAT e-commerce
- Supreme Court provides explanation for determination organizational link and status formal notice VAT group
- Questions about determining outgoing VAT for holding companies when purchasing remotely deliverable services and imposing additional tax
- Questions about re-invoicing of purchased goods and services in a co-operation agreement shall be regarded as taxable turnover
- Treatment of VAT in the health industry
- E-invoice and the National System of e-Invoices (KSeF) – How will the data flow for generating e-invoice in the enterprise work?
- Zero VAT on aid for Ukraine, not for foundations and associations
- Poland’s E-Invoicing System: Latest Developments
- Polish Order (Polski Ład) established an option for voluntary taxation for Financial Services
- Paper invoice can be scanned and destroyed
- The zero VAT rate on donations to refugees is already in force
- Ministry of Finance proposes a VAT exemption for the rental of residential real estate to local governments
- A parking space in the garage can sometimes be sold without VAT
- VAT Groups become available to Taxpayers as of July 1, 2022
- VAT, tax relief measures related to conflict in Ukraine
- Compensation for illegal topping up of city cards as VAT-free
- 0% VAT to free-of-charge deliveries of goods or provision of services aimed at supporting victims of the armed conflict in Ukraine made between 24…
- e-Signature required on all PDF invoices (exception due to Corona till 30.6.2022)
- Portugal cuts fuel taxes on inflation fears
- Donations of goods and services to Ukrainian people free of VAT
- Import of goods needed to combat the effects of the coronavirus epidemic will be exempt from taxes and exempt from VAT on imports until June 30, 2022
- The deadline for Romania SAF-T medium and small taxpayers has been announced
- Electronic invoicing, from theory to practice. How does it apply in Romania?
- Russia moves to nationalise assets of departing Western companies
- List of goods prohibited for export from Russia has been determined
- Russian Federation approved a number of anti-crisis measures
- Russia hits back at Western sanctions with export bans
- VAT cancelled when banks sell precious metals to individuals
- A zero VAT rate will be introduced for investors in the tourism industry
- Gold reserves: will the Russians go for bullion after the abolition of VAT
- US bans imports of Russia energy products; bans exports of oil refinery equipment to Russia
- Spain – Draft legislation on new invoicing requirements
- Latest changes concerning e-invoicing in Spain
- VAT and company cars: change of criteria of the TEAC
- Spanish SII System – Chance or Nightmare?
- Ticket BAI will be implemented shortly: all the information
- Spain Further Extending Temporary Tax Cuts for Electricity
- What does the Immediate Information Supply system – SII in Spain represent?
- Experts’ White Book on Spanish Tax Reform – Focus on environmental taxation
- The Spanish SII System – Chance or Nightmare?
- Community associations and other economic associations must in certain cases report VAT on payments from members
- Legal case: time of entry of the right to deduct
- The transfer of goods and fuel for the needs of the army is carried out without VAT
- Will there be a VAT refund during martial law?
- Ukraine Parliament Approves Tax Measures During Martial Law Period
- HMRC Guidance: Taking humanitarian aid out of Great Britain to support Ukraine
- Lib Dems call for £18bn cut to VAT to ease cost of living crunch
- Electric Vehicles: What to keep in mind?
- Plastic Packaging Tax: all you need to know before April
- Research proves MTD increases tax revenue, says HMRC
- Nursing agency falls foul of VAT changes
- HMRC provides some clarity on VAT treatment of termination and compensation payments
- Official Statistics Value Added Tax (VAT) annual statistics
- HMRC Policy paper: Revenue and Customs Brief 6 (2022): Lennartz mechanism and VAT accounting
- UK HMRC Publishes Revised guidance on dealing with VAT grouping registration
- Imports of textiles and footwear from China – Large-scale and systematic fraud – Organised crime – Judgment
- Revised guidance on VAT grouping applications
- HMRC blocks third-party VAT refund claims
- Corrections to VAT distance-selling rules
- Overwhelming political resistance to GST idea in Guernsey
- HMRC Guidance: Climate Change Levy rates
- HMRC Guidance: Decide if you need to register for Plastic Packaging Tax
- HMRC Guidance: Completing your Plastic Packaging Tax return
- HMRC Guidance: Register a group of companies for Plastic Packaging Tax
- Rishi Sunak urged to cut VAT on fuel as drivers are hit by record prices
- UK HMRC Releases Updated Guidance on Reporting of Uncertain Tax Positions
- UK Publishes Finance Act 2022: Measures to reform the UK’s Tonnage Tax regime
- VAT and Customs Duty: how compliant are you?
- HMRC internal manual: Uncertain Tax Treatments by Large Businesses Manual
- What to do while you are waiting for a response to your VAT grouping registration (Notice 700/2)
- Ask the expert: What does the new Plastic Packaging Tax mean for businesses?
- Five operational UK VAT updates affecting systems, data, processes and controls
- End Customers Can No Longer Address Claims for Overcharged VAT to HMRC, United Kingdom Says
- HMRC Policy paper: Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
- HMRC Collection Customs, VAT and Excise UK transition legislation from 1 January 2021
