AFRICA
- Tax Agency explains VAT obligations for non-resident electronic service providers
- Ghana launches VAT payment portal for non-resident supplies of electronic services
AMERICAS
- Tax Reform in Brazil: Moving Towards Unification of E-invoicing
- Brazil Establishes Uniformity of State VAT Rates on Transactions Involving Fuels
- Provincial sales tax changes, effective 1 April 2022 (Saskatchewan)
- The federal carbon tax will be raised on April 1st. How does it affect gas prices?
- British Columbia proposes marketplace facilitator law for PST
- Canada Saskatchewan 2022 PST changed
- Guyana announces VAT reductions on vehicle imports and fuel
- Guyana Slashes VAT, Excise Taxes on New Vehicles
- Govt removes excise tax on fuel importation
- Utah: New Law Seeks to Remove Multiple Taxation of Some Business Inputs and Supplies
- Mississippi: New Law Calls for Tax Study on Remote and Internet-Based Software Products and Services
- Texas Supreme Court sources service receipts to location of personnel or equipment, not where services are received
- Draft: Diapers & Baby products, Oral Hygiene products & Medical Devices and products exempted from Sales Tax
- Facts & Figures 2022: How Does Your State Compare?
- Subscription billing and your sales tax obligation
- Top five mistakes’ people make with sales tax
- West Virginia issues guidance for sales tax holiday
- How to select a sales tax vendor
- Sales tax and transactions involving virtual currency (New Jersey)
- Sales tax and digital clubs (Missouri)
- Sales tax of software (Iowa)
- Reporting by online marketplaces (Colorado)
- April 2022 sales tax rate changes
- How to use an Oklahoma resale certificate
- Idaho Enacts Sales Tax Exemption for Semiconductor Manufacturers
ASIA-PACIFIC
- Board of Taxation reports about postimplementation review of GST on low-value imported goods
- Commonwealth Grants Commission publishes GST revenue sharing for 2022-23
- Medium and large business getting started with e-Invoicing
- Cambodia starts collecting VAT on e-commerce from today
- VAT Registration Deadline for Non-Resident E-Commerce Providers is 31 March 2022
- Insight special: China’s Golden Tax System
- China Provides Temporary VAT Exemption for Small-Scale Taxpayers
- China implements expanded VAT refund policy
- Promotion for the Input Value Added Tax Credit Refund Policy
- Value Added Tax exemption policy for small-scale taxpayers
- USTR announces 232 tariff agreement with the United Kingdom, reinstates some China Section 301 product exclusions
- Traders urged to comply with VAT removal
- Revised 2021-2022 National Budget – Many to changes to VAT Rates
- VAT rate changes in Fiji from 1st of April
- GST amnesty program for Maharashtra State
- GST Compliance Calendar for the month of April 2022
- Customs (Electronic Cash Ledger) Regulations, 2022
- Domestic Tour Operator is not required to collect TCS on Sale of Overseas Tour package to NRI visiting India
- Cenvat Credit cannot be denied for Warranty Services provided Free of Cost during Warranty Period through Third Parties: CESTAT
- Demo cars are for business purpose of car dealers
- GST Updates – March 30, 2022
- Dept of Sports requests Finance Ministry to fix GST rates for sports goods at 5 per cent
- Procedures for examining GST returns for FY 2017-18 and FY 2018-19
- Government says ₹ 95.86 crore recovered from 11 Cryptocurrency Exchanges for GST Evasion
- Delhi govt proposes tax amnesty scheme for traders
- GST, VAT to contribute over 62% to total receipts of Delhi govt in FY23
- Crypto transactions involving Indian, foreign exchanges may attract GST
- Delhi HC admits Contempt Petition for not processing GST TRAN-1 despite an Order by Court: Issues Notice to GST Dept
- A2ZTaxCorp’s Weekly GST Communique dated March 28, 2022
- GST on Factoring Arrangements
- Important Things of GST to Remember This March 2022 ending!
- Upcoming Changes in GSTR-1, GSTR-2A, GSTR-3B
- An overview on the GST rate increase
- Indonesia VAT rises to 11% 1st April 2022; 12% by 2025
- Government officially increases VAT rate to 11 percent
- Special voluntary and amnesty program for indirect taxes
- Update to service tax exemption on brokerage services
- High Court decision allowing pre-GST registration input tax credit claim
- Whether weathertightness payments by the Crown are subject to GST
- Importers and recalculated GST
- Goods and Services Tax – Importers and input tax deductions
- Customs brokers and GST levied by Customs
- New Zealand consults on taxation of the gig and sharing economy
- Technical updates from the tax authorities
- Tax Bill: GST Grouping/Second hand goods
- Changes to the GST invoicing requirements
- New Zealand leading the way with tax changes concerning cryptoassets/NFTs
- VAT reduction to 8% for qualified goods and services in 2022
- Vietnam proposes to extend VAT payment deadlines
- What services and goods are entitled to 30% VAT reduction?
- Are professional skills training services subject to VAT?
EUROPE
- Commentary on ECJ C- 605/20: Input VAT deduction in the case of repair services by a subcontractor
- Commentary on ECJ C-98/21: Input VAT deduction of a managing holding
- ECJ Customs – C-770/21 (OGL-Food Trade Lebensmittelvertrieb) – Questions – Customs Value of Agricultural Products
- Agenda of the ECJ VAT cases – 7 cases announced in April 2022, 3 decisions, 4 AG Opinions
- ECJ C-57/20 Commission action against Germany on flat rate scheme for farmers (Order)
- Lithuanian conditions for opting for taxed delivery permitted according to AG ECJ
- ECJ C-809/21 Nokia Solutions and Networks Oy v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven: Infringement relating to post-importation customs…
- Flashback on ECJ Cases – C-390/15 (RPO) – No reduced VAT rate for the delivery of digital books by electronic means
- Flashback on ECJ Cases – C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax
- ECJ will decide how to classify commercial real estate on the basis of VAT
- Increased emotions around VAT rates – New VAT Tariff Directive is expected to be adopted at Ecofin on 5 April 2022
- This is what happened in the ECJ (VAT) in March 2022
- VAT in the Digital Age: Part III – VAT and the Platform Economy
- Impact Intrastat changes 2022
- Valuable insights from the EU VAT forum on EU’s penalty landscape!
- Taking the EU Customs Union to the next level: innovative ideas
- Increased emotions around VAT rates
- European Union: A great reset of VAT rates?
- VAT and the Metaverse—Taxing Virtual Events
- If you conduct business independently, member state cannot deprive you of the VAT taxpayer status
- Invoice with instalment payments: when is VAT due?
- VAT Committee – 120th meeting on March 28, 2022 – Agenda and Working Papers
- Presentation VAT Expert Group – Fuel cards subgroup – Case C-235/18 Vega International
- Conclusions on the execution of the VAT e-commerce package were accepted by the Council
- Drop shipping & VAT 2022: examples, special regulations, and exceptions
- New VAT system for B2B goods trade within the EU on the way
- European Commission: Rules on VAT and Administrative Cooperation
- Dispatch of excise products by warehouse keeper constitutes movement of products under excise suspension
- Polish exclusion of deviating VAT liability of spouses with agricultural business in violation of EU law
- War in Ukraine: Update on export and import bans
- Face masks and hydroalcoholic gels – reduced VAT rate of 6%: extension until June 30, 2022
- Royal Decree: Reduced VAT rate for specific energy products due to Russia-Ukraine war
- Cassation is strict about 6% VAT rate entrance gates
- New rules for VAT exemption for subcontracted transport delayed
- New developments in the Belgian B2B e-Invoice implementation process
- Royal Decree VAT rate for goods/services with regard to photovoltaic solar panels, thermal solar panels and solar water heaters, heat pumps…
- Beware of fines related to VAT control statements
- 15% VAT rate on the delivery of contact lenses
- Czech Republic Effectively Defers VAT Payment to October 2022 for Taxpayers in the Transport Sector
- A majority of sectoral measures and some more general measures likely to interest all sectors of activity – Finance Act for 2022, Articles 30, 31, and 142
- Electronic platforms: The DAC 7 Directive is transposed with an effective date of 1 January 2024 for transactions carried out in 2023
- Monaco Extends Reduced VAT Rate on Masks and Other Products for COVID-19
- Sanctions for exports to Russia and Belarus
- 5.5% VAT on the gas and electricity subscription
- Tax regimes and declarative and accounting obligations – Declarative obligations and formalities – Special obligations and formalities – Measures…
- Scope and territoriality – Operations exempted under the domestic regime – General utility organizations – Philosophical, religious, political, patriotic, civic…
- 5.5% rate applies to subscription-based distribution networks of electricity, combustible natural gas, and heat energy
- VAT relief measures in response to war in Ukraine
- Case: Refusal to deduct input tax from deliveries of scrap gold; Requirements for the taxpayer to “need to know” about someone else’s “VAT fraud”
- Monthly updated overview of VAT exchange rates for 2022
- VAT liability for swimming lessons
- VAT measures to support those harmed by the war in Ukraine
- Margin taxation of works of art
- Provision of meals in a staff canteen as a supply of service
- Contractual grants to sports clubs are not necessarily subject to VAT
- Reduced VAT rate for electronic media products and for access to electronic databases containing such products
- Implementation SAF-T still in 2022 or early 2023
- VAT changes from 2022: Pre-filled VAT return repealed, extension of reverse-charge, ….
- Flat-rate scheme 2022 for VAT numbers: Complete guide
- Italy makes recent changes to cooperative compliance tax regime
- Reverse charge for the installation of electric signs
- Latvian Parliament considers Bill to reduce the VAT rate of Petroleum to 12% until December 31, 2022
- Possibilities to optimize your Dutch VAT if you are in B2B trade
- Sales via internet platform to private individuals in EU in NL taxed with VAT
- No VAT deduction for construction costs terraced house with solar panels
- Higher incomes in particular benefit from low VAT and excise duties
- Vacancy not regarded as a period in which a holiday home is available for private purposes
- Dive into the world of NFTs
- Decree deduction of VAT updated
- No VAT exemption for participants in Bulgarian start-ups
- Home belongs to business assets, VAT for private use of partners
- Draft Bill: Implementation Directive on Exchange of Information on Income Generated through Digital Platforms (DAC7)
- Dwelling belongs to business assets, VAT due for private use by partners
- Post-calculation of outgoing VAT on entrance fee / cover charge
- Reverse settlement when importing services. The question of whether the business condition was met, and whether there was a right to a deduction for input VAT.
- Post-calculation of outgoing VAT: Questions about reducing turnover and outgoing VAT when using credit notes.
- European Commission agreed for the mandatory e-invoice in Poland
- New template of the VAT registration form
- Council Implementing Decision approved to allow Poland for mandatory B2B Invoicing starting from April 1, 2023
- Poland Will Make B2B Electronic Invoicing Mandatory
- Poland greenlights from EC for mandatory B2B e-invoicing Jan 2023
- Poland SAF-T JPK_VAT updates
- Taxpayers taxed in the form of a lump sum on recorded revenues are required to keep a record of revenues
- Supreme Administrative Court: The definition of motor fuels is irrelevant after the CJEU judgment
- How to determine whether the value of a shipment is eligible for settlement under the IOSS procedure
- New structure of electronic form for VAT invoices
- What should be considered when cancelling an invoice?
- Negative consequences of not using the split payment method can be avoided by refunding and paying again
- Cryptocurrency brokerage is exempt from VAT
- VAT on gift certificates?
- FTA recommended procedure for paying VAT on electronic services by foreign companies
- Potential challenges in paying VAT on electronic services
- Invoice: purpose and rules
- Jewellery prices may rise by 50% due to the abolition of special tax regimes
- Russia lowers VAT for hotels to zero
- VAT refund period will be reduced from a month to 11 working days
- Backup of disposable packaging from the point of view of accounting and VAT – Part 2
- Slovakia bank account Whitelist has been published
- Royal decree: Reduced VAT rate on electricity due to Russia-Ukraine war
- Who is the subject of the new fiscalization system in Spain and what is the main requirement of it?
- Mandatory Spanish e-invoicing on the horizon
- Spain’s National Court challenges the deductibility of intragroup services in the absence of a written contract
- Landmark VAT case: Johnson Matthey PLC, the global leader in platinum metal recycling
- Don’t forget to reclaim your Swiss VAT
- Reminder to claim VAT refund for 2021 before June 2022 deadline
- Digital economy taxation in Turkey and the Gulf Cooperation Council (GCC)
- Turkey Adjusts VAT Rates on Various Supplies from April 2022
- New tax bill: Exemption on construction services, manufacturing electric motor vehicles, …
- Digital Services Tax (DST) – New precedential court victories released!
- Turkey Amends VAT Rate for Certain Goods and Services
- VAT on cleaning products to be lowered to 8 percent
- Turkey further VAT cuts
- How are tax liabilities and tax credits declared in VAT tax reporting during martial law?
- The “single” non-payer of VAT plans to engage in foreign economic activity: what about VAT?
- How to declare tax liability and tax credit during the war: a reminder from the State Tax Service
- How can VAT payers fill in Annex 1 for unconfirmed software and PCs?
- Ukraine VAT and other tax easements following Russian invasion
- USTR announces 232 tariff agreement with the United Kingdom, reinstates some China Section 301 product exclusions
- UK 20% tourism & hospitality VAT rate returns 1st Apr 2022
- HMRC Guidance: UK trade agreements with non-EU countries
- HMRC Guidance: Compliance checks: penalties for VAT and excise wrongdoing – CC/FS12
- Hippodrome Casino: floorspace-based override appropriate for casino – FTT
- HMRC Guidance: Check if you need to notify HMRC about an uncertain tax treatment
- VAT on transactions between associated businesses: Back to basics part 2
- Government rejects calls to cut VAT at public electric car charge points
- VAT Notice updated for nursing agency concession
- Stallion nominations (the right to nominate a mare to be covered by a stallion in one breeding season) and the covering of mares is treated as ‘work carried out on…
- VAT on repairs, fuel and other motoring expenses
- HMRC release new 64-8 Agent Authorisation Form
- HMRC Policy paper: The Value Added Tax (Installation of Energy-Saving Materials) Order 2022
- HMRC Guidance: Examples of tests and calculations for Plastic Packaging Tax
- HMRC Guidance: Prepare for the second-hand motor vehicle export refund scheme
- FTT: Restriction of deduction of input tax under the “Kittel” or “Fini” principles
- HMRC internal manual VAT Registration
