AFRICA
- Ghana Publishes Electronic Transfer Levy Act 2022
- Revenue Authority clarifies the VAT obligations of non-resident electronic service providers
AMERICAS
- State-level sales tax (ICMS) reporting by banks and financial institutions
- São Paulo defines new ICMS model for electricity transactions in the free market
- Tax provisions in federal budget for 2022
- Miners be aware: New GST/HST measures announced for crypto asset mining
- Maryland Exempts Various Products from Sales Tax
- US e-invoicing pilot
- 3 Surprising Nexus Triggers You May Not Be Aware Of
- Deadlines galore: One of the biggest challenges of sales tax
- 2022 Sales Tax Holidays
- State and Local Tax Burdens, Calendar Year 2022
- Switching to a consumption tax would be a regressive tax change
- The Evolving Taxability of SaaS
- 8 Common Multi-State SUT Registration Issues (& How to Avoid Them)
- What are the real impacts of not being compliant?
- Ozark County voters to decide on internet sales tax
- Items subject to sales tax (Kentucky)
- US sales tax for eCommerce: How to comply
- How to prepare a sales tax return
- Understanding use tax
- How to choose a sales tax software solution
ASIA-PACIFIC
- China Streamlines Tax Declaration Forms For Indirect Taxes From 1 August 2021
- Copper Scrap Supply and Demand Declined due to Pandemic and New VAT Policy
- Revised 2021-2022 National Budget: Changes to the categories of VAT rates
- Fiji Tax Authority Issues List of Prescribed Services Subject to 15% VAT
- India Finance Act 2022 Approved and Published
- Various functionalities made available for Taxpayers on GST Portal in March, 2022
- Fruit-based fizzy drinks to draw 40% rate under GST after Gujarat ruling
- Goa to recommend status quo on GST rate rationalisation, says Minister
- GST rate for COVID-19 medicines pegged at 5% GST: Govt
- Rajasthan Govt. issued circular regarding the correct submission of returns under GST
- GoM for GST reforms pushes for rigorous enforcement
- Year End Activities From A GST Perspective – The Compliant Road Ahead
- Pizza toppings: Bringing science into GST!
- Professional, Technical, and Business Services in Relation to Mining Operations Attract 18% GST: AAR
- Transportation of parcels by GSRTC in its Buses attracts 18% GST: AAR
- GST Council did not recommend reducing GST on health insurance: FM
- GST Updates – April 2, 2022
- GST Updates – April 1, 2022
- GST collections hit all-time high in March at ₹1.42 lakh cr
- A2ZTaxCorp’s Weekly GST Communique dated April 04, 2022
- ‘Ready to eat’ popcorn in retail packages attracts 18% GST: AAR
- GST on COVID-related medicines, instruments reduced from 12% to 5 percent
- Indonesia Planning to Implement Carbon Tax in July 2022
- Government to start slapping VAT on peer-to-peer lending, e-wallet services
- Indonesia imposes VAT on e-money top-ups
- MOF Issues Ministerial Regulation Clarifying Tax Treatment of Digital Currency Transactions
- Indonesia to impose VAT, income tax on crypto assets from May
- Indonesia announces 0.1% Crypto VAT
- Tax Obligations for Non-Resident E-Commerce and Digital Service Platform Providers
- Tax obligations for non-resident e-commerce and digital platform providers
- New Zealand Publishes Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Act 2022
- Consultation on GST apportionment rules and the gig economy
- GST Act gets some amendments
- Inland Revenue revisiting GST apportionment
- Are certain services supplied by airport operators to international airline operators zero-rated?
- Royal assent for omnibus tax law
- Ministry of Finance proposes extension of VAT deadlines
- Vietnam VAT on digital services update
- Are software maintenance services subject to VAT?
EUROPE
- ECJ C-228/20 (I GmbH) – Judgment – VAT exemption for private hospital that is not governed by public law and has no agreements with health…
- New ECJ VAT case: C-232/22 (Cabot Plastics Belgium): Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll…
- C-697/20 (Dyrektor Izby Skarbowej w L.) – The European Court of Justice has issued a preliminary ruling on Polish VAT rules for agricultural activities
- ECJ C-668/20 (Y GmbH) – Judgment – Customs case – Classification of ‘extracted vanilla oleoresin’, concept of ‘aroma’
- ECJ case C-489/20 (UB) – Judgment – Customs/Excise case – Goods unlawfully introduced into the customs territory
- ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – AG Opinion – Place of supply of cruise activities on a section covered by the public international…
- ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – AG Opinion – Acquisition already taxed due to incorrect designation in chain transaction
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
- Commentary on ECJ Berlin Chemie (C-333/20): subsidiary is not a permanent establishment for VAT purposes
- Commentary on the case C-333/20 (Berlin Chemie A. Menarini SRL) – Established or not? A new favourable development in the VAT FE saga!
- Late payment interest on overdue VAT liabilities – An overview of a selection of EU countries
- VAT refund abroad: Avoid errors in your request!
- New EU rules allowing reduced VAT rates lead to domestic rate changes
- Determining VAT liability when affiliated entity or subsidiary provides services and resources (CJEU judgment)
- Foreign subsidiary is not a permanent establishment for VAT
- Conviction after EPPO probe into €23m cross-border VAT fraud
- EU Commission Urges Malta, Austria, France to Improve VAT Audits
- EP draft report on the impact of new technologies on taxation: crypto and blockchain
- EP draft report on proposal re optional reverse charge and Quick Reaction Mechanism against VAT fraud
- Commission publishes recommendations to improve VAT revenue collection and make life easier for businesses
- Will The EU Succeed in Making VAT Compliance Easier?
- EU Payment service providers’ seller 2024 VAT reporting – regulation adopted
- Quarterly Return And Payment Via The VAT One Stop Shop (OSS) By 30 April 2022
- Implementing regulation on VAT and e-commerce transactions; guidance for payment service providers
- VAT in e-commerce: the Commission takes a step further in the fight against fraud
- EU – Fifth round of sanctions against Russia
- EU reduced VAT rate freedoms adopted – 6 April 2022 in force
- What you must know about EU VAT if you have customers in Europe
- EU Council approves fundamental overhaul of VAT rates
- Applications For Refund Of 13th Directive VAT – Deadline 30 June 2022
- Drop shipping & VAT 2022: examples, special regulations, and exceptions
- Survey Vienna University to elicit information on their experience with Intra-EU VAT disputes
- What Does the EU VAT Actually tax?
- Minutes of the 119th meeting of VAT Committee (held in November 2021)
- EU backs PEPPOL CTC e-invoicing from Oct 2022
- The invasion of Ukraine and the effect on the customs landscape
- There is an agreement to avoid double taxation of VAT in e-commerce
- Goods subject to EU sanctions in connection with the war in Ukraine
- Belarus Exempts Imported Long Haul Vehicles from VAT in 2022
- Belarus Increases VAT Rate on Electronic Communication Services
- Online stores will pay taxes on goods in the country where the buyer lives
- Belgium Extends Reduced VAT Rate for Masks and Hydroalcoholic Gels and Provides Reduced Rate for Natural Gas, Solar Panels, and Others
- VAT on bicycles will not be reduced
- Guidance regarding amended VAT exemption for medical professions and hospitals
- Govt cancels VAT reduction on bicycles because they are ‘too expensive’
- Royal Decree re VAT rates and the classification of goods and services at those rates with regard to bicycles and electric bicycles
- NFT trade must be considered as a supply of services subject to VAT
- Proposal to extend the reduced VAT rate for demolition and reconstruction of residential property until the end of 2024
- VAT reduction for solar panels, solar boilers and heat pumps
- Belgian VAT rate cut for (e-)bikes reversed!
- Temporary tolerance for VAT deduction methods for company cars extended
- French specifications for B2B e-invoicing (version 31 March 2022)
- E-invoicing and e-reporting in 2024 in France
- VAT treatment of supervisory board members: Federal Ministry of Finance changes its legal opinion
- VAT to zero on petrol and food not possible
- German Federal Fiscal Court: In-game transactions are not within the scope of VAT
- In 2021, a special VAT audit led to an additional result of EUR 1.31 billion
- VAT refund on investment property – Characterization of a company as manufacturing (handicraft) – Activity of printing of stickers, cards, posters, books,…
- VAT reductions on food products mulled
- Ruling 183: Interventions for the redevelopment and redevelopment and defense of the coastline and the built-up area of a municipality
- Ruling 184: Services aimed at the mitigation of hydrogeological risk to protect the primary road network
- Annual VAT returns in Italy: what do you need to know
- Ruling 181: VAT Variation Notes – Failure to file for bankruptcy debts
- Payment service for motorway taxes through PagoPA – Treatment for VAT purposes
- VAT paid by passive permanent establishment is deductible
- Sales of on-board equipment: when they are not taxable for VAT purposes
- Ruling 167: VAT – Sale of instrumental property registered in the cadastral category F/4
- Ruling 169: VAT, indirect taxes and direct taxes – termination of the permanent establishment and reallocation of activities and relationships
- Ruling 174: Supply of on-board equipment carried out in favour of persons not having the status of “shipowners
- Ruling 175: Right to deduct, non-payment of invoice, obligation to invoice, obligation to pay invoices
- Italy VAT Guide
- VAT and high seas boats
- Old portal for online submissions in the Netherlands re-opened
- DAC7 tax transparency guidelines for income generated by digital platforms
- VAT return is possible without eHerkenning after calling the tax authorities
- No reduced VAT rate for private theme parties
- €500m VAT windfall for Dutch pension funds in new DC system
- Additional assessment for excise duty is also justified in the event of no criminal prosecution
- X bv is taxable person despite outsourcing management tasks
- Taxable supply if private individuals pay with a voucher from platform
- Simplify your VAT when selling B2C via The Netherlands: defer your import VAT and register for OSS
- Positive VAT developments under the new pension system announced in the Future Pensions Act
- The VAT Compensation Act – documentation requirements for private companies
- Loss on outstanding receivable. Questions about the claim have changed in nature to financial assistance
- Reimbursement for “double paid” VAT
- Green light for Mandatory E-Invoicing in Poland from 2023
- Poland Will Make B2B Electronic Invoicing Mandatory
- National System of e-Invoices. MF webinar on the KSeF Taxpayer Application (April 7, 2022)
- Poland won against the European Commission before the CJEU regarding the exemption from excise duty on energy products
- The head of KAS signed the first agreement under the Cooperation Program
- Poland Moves Towards Mandatory E-Invoicing with EU Derogation and e-Invoicing App Testing
- Information brochure and documentation on the logical structure of E-Invoice KSef
- There is the consent of the European Commission for the obligatory e-invoice in Poland
- Poland: one step closer to the mandatory e-invoicing
- Update on mandatory use of electronic invoices, VAT implications
- Poland Moves Towards Mandatory E-Invoicing with EU Derogation and e-Invoicing App Testing
- Poland will implement mandatory electronic invoicing in the so-called National System of e-Invoices (KSeF)
- Reform of VAT rates begins: What are the steps for Romania?
- First favourable and final decision issued by Romanian court on the subject of Fixed Establishment
- Romania introduces E-Invoicing using the Central Platform RO-EFactura
- Online stores will pay taxes on goods in the country where the buyer lives
- individual not registered as entrepreneur, but carries out entrepreneurial activities, is VAT payer
- VAT for online cinemas proposed to be reduced to 10%
- VAT exemption for imported medical devices requires registration certificate
- Russia Recommends VAT Reverse Charge on Electronic Services from Foreign Providers
- Russian tax authorities recommend withholding VAT on B2B e-services in light of sanctions
- Transfer of rights to most of the intellectual property within the framework of a franchise exempt from VAT
- Ministries working on zeroing VAT in the civil ship repair industry
- Facilitation of manufacturers by abolition of import VAT on components produced outside Russia
- VAT declaration for the 1st quarter of 2022: new form, sample filling
- Cancellation of VAT for ship repair on agenda in Russia
- Zero VAT rate for tour operators postponed
- Initiatives to relieve cinemas during sanctions
- Request to Russian Ministry of Finance to abolish VAT on books and printed publications
- VAT on used car sales may be cancelled in Russia
- Obligations of the taxpayer of fiscalization in case of a broken POS or no internet connection
- Video instruction on how to open an account on the e-Invoice system
- Decree-Law Extending Temporary Tax Cuts for Electricity till June 30, 2022
- Spanish White Book VAT and wider tax reforms
- Agreement on implementation Plastic Tax in Spain as of Jan 1, 2023
- Mandatory Spanish e-Invoicing on the horizon
- Postponement of change of accounting period for VAT to or from tax year
- Swedish Tax Agency proposes to expand option for VAT taxable lease
- VAT Health Check: Entitlement to and documentation of the import VAT deduction in the VAT return
- Preliminary drafts about methadone and heroin dispensing
- Turkey Tax Agency Seeks Comments on Draft Communique to Amend VAT Rules
- How to Electronically Invoice in Turkey
- Preferential import of goods due to the war: details from the State Tax Service
- Customs clearance of cars during the war: what vehicles can be imported
- Consequences of VAT when choosing the EP rate of 2%: a new explanation of the State Tax Service
- When to charge conditional VAT on health care when choosing the EP at the rate of 2%, and when not: explains the State Tax Service
- How to charge VAT on transitional transactions when choosing an EP at the rate of 2%?
- How are transactions for the supply of defence goods subject to VAT for the period of martial law?
- How to make an invoice for a single buyer at a rate of 2%?
- Nuances of VAT taxation on the supply of defence goods
- How should a 2% VAT payer report VAT after the war?
- Motoring costs – A guide
- Overseas holiday lets: A warning
- Revenue & Customs Brief 7 (2022): Claiming a repayment of overpaid import VAT on dental prostheses
- UK Parliamentary committee calls for development of UK Carbon Border policy
- FTT: Claim for repayment of VAT wrongly paid
- FTT: Whether Ablessio principle only applicable to party committing VAT fraud itself
- VAT treatment Changes to the installation of Energy Saving Materials
- FTT: VATA 1994, section 73 – food and drink for take-away, eat-in, and deliveries
- FTT: Input tax disallowance – Kittel – taxpayer ran “cash and carry” alcohol business
- FTT: Zero rating – General item no. 1 of Group 1 Schedule 8 VATA – confectionery – cakes – flapjacks
- FTT: Partial exemption – Recovery of residual input tax
- Importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation
- HMRC: Guidance Plastic Packaging Tax: steps to take
- HMRC: VAT records for Making Tax Digital
- Y4 Express Ltd – Upper Tribunal decides that input VAT on postage payments was not recoverable
- Phase Three of Making Tax Digital for VAT
