WORLD
- How To Maintain A Tax Engine
- How Tax Administrations Worldwide Can Combat False Invoices
- PE Watch | Latest developments and trends, April 2022
- How to apply HS Codes in 2022
- What is a zero-rated supply?
- OECD launches public consultation on Pillar One draft Model Rules for domestic legislation on scope
AFRICA
- Egypt extension of e-invoicing / receipts to B2C 1st July 2022
- Egypt To Introduce Mandatory B2C E-Invoicing System as of July 1, 2022
- Gold VAT Issue Resolved by Egypt’s Tax Authority
- Import taxes: GRA favouring foreign nationals than Ghanaians
- Take cue from VAT to guide implementation of E-levy – Prof. Annim to Government
- Kenya plans to double Digital Sales Tax to 3%
- Guidelines for the application of VAT (Electronic Tax Invoice) Regulations 2020
- Kenya to Increase Digital Services Tax
- KRA new tax invoice management software is being rolled out – Guidelines for the application of VAT (Electronic Tax Invoice) Regulations 2020
- Kenya Budget Statement for 2022/23
- Various value added tax (VAT) and excise duty changes
AMERICAS
- Investment limited partnerships’ annual GST/HST and QST returns due 30 June 2022
- Subcontractor Expenses, Denied ITCs And The GST/HST Rebate For ‘Tax Paid In Error’
- Pre-Sale Assignments Attract GST Starting May 7 2022
- Canada’s Federal budget 2022-23 discussed
- Canada expands sanctions on Russia, announces prohibitions on exports of goods and technology
- Peru protests lead to suspension of the Sales Tax on essential food products
- Peru Providing Temporary VAT Exemption on Basic Foodstuffs
- VAT Act Bill was approved by the Government
- Suriname 12% VAT implementation July 2022
- 2022 VAT bill adopted by the Board of Governors
- What You Must Know About Sales Tax if You Have Customers in the United States
- US Kentucky 6% Sales Tax extension
- Imposition of tax on new services (Kentucky)
- Suspension of the USA’s normal trade relations with Russia and Belarus effective 9 April 2022, ban on importation of oil, gas and coal from Russia
- Getting Sales Tax Registrations Right
- May 2022 sales tax due dates
- Alabama expands and extends sales tax exemption involving gold and silver
- Texas to waive sales tax on emergency supplies April 23-25
- Kentucky enacts major sales tax base expansion
- Returns And Sales Tax: What Are Important Things to Know As A Business?
- Utah Creates Sales Tax Exemption for Electrical Facilities
- Service Providers: Don’t Assume You Are Always Tax-Free!
- How refunds factor into economic nexus thresholds
- Kentucky Sales and Use Tax Bill Vetoed
- What’s new for state sales and use taxes
- Ohio Supreme Court Upholds Sales Tax Refund for Computerized Services
- Virginia Temporarily Exempts Personal Protective Equipment from Sales Tax
- Retailer Exempt from Mail Tax in Michigan
- Louisiana Provides Guidance on Animal Shelter Construction Sales Tax Exemption
- Maryland Comptroller Posts Forms and Implementation Guidance on New Digital Advertising Tax
- Maryland: Updated Guidance on Taxation of Digital Products Reflects Legislation from 2021
- Washington Appellate Court Says Costs of Performance Sourcing Applies Under Prior B&O Tax Law
- Florida: Rule Proposals Reflect New Remote Seller and Marketplace Laws and Rounding Algorithm
- What is a tax registration threshold?
- USTR reinstates additional duty exclusions on Chinese imports
- BPC e-invoice exchange: A guide to the U.S. e-invoicing pilot
- Shoppers Prepare for Free Sales Tax Week on Clothing and Footwear (Connecticut)
ASIA-PACIFIC
- VAT exemption, more support to domestic compressor, refrigerator industry recommended
- Commerce ministry urges NBR to lower ‘beauty’ VAT
- NBR exempts Bangladesh Tele-communications Company from VAT payment
- NBR unearths Tk 1cr VAT evasion by PHP Float
- E-Commerce VAT Registration/Reverse Charge Implementation Date Extended
- E-commerce VAT Registration for Non-residents
- GST Council Proposes an end to 5% Rate and move it to 3% and 8% Tax Slab: Report
- No GST on Service Provided to State Government for Collection and Disposal of Bio-Medical Waste: AAR
- Superior Kerosene Oil Attracts 5% GST: AAR
- India tough state GST compensation decisions on July 2022 deadline
- Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty
- GST applicable on total of the escalated Value plus the Original Value of Contract: AAR
- Show Cause Notice Completely Deficient in Material Particulars: Delhi High Court Quashes GST Registration Cancellation Order
- Issues relating to E-Way bill & important case laws on E-way bill
- GST Updates – April 12, 2022
- Lehman Brothers Securities eligible for Refund of Service Tax paid for Legal Consultancy Services received during Closure: CESTAT
- Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT
- Gujarat HC pulls up GST department over glitches in portal
- GST Council’s 47th meeting likely to be held next month
- Arunachal slashes VAT on aviation turbine fuel from 20% to 1%
- Non-Mentioning of Full Address of Buyer on Invoice: Madras HC orders to release Goods and Vehicles on Payment of 25% of Penalty Imposed [Read Order]
- GST Portal Updates – New Functionalities
- GST Council meeting unlikely this month as some issues couldn’t be taken up
- FAQ on taxation of crypto, virtual digital assets in works
- A2ZTaxCorp’s Weekly GST Communique dated April 11, 2022
- NIC enabled 2-factor authentication for logging in to e-way bill / e-invoice system
- CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land
- Kerala GST Dept issues Instructions for Detention of Undervalued Goods during Conveyance
- GST Weekly Update: Goods and Service Tax April 2022
- Section 6 of GST Act is enacted to Avoid Possibility of Conflicting Orders: Allahabad High Court holds No Inherent Lack of Jurisdiction
- Companies likely to face stiff queries from GST authorities
- TDS not deductible on Payment to Facebook Ireland for Advertisement
- ITC transfer to new unit – High Court orders credit in GSTR- 3B
- Ministerial Regulation on Taxation of Financial Technology Implementation Services
- Indonesia imposes 11% on digital wallets and crypto assets May 2022
- VAT for Crypto Asset Trading Transactions
- VAT for agent services insurance, insurance brokerage services, and reinsurance brokerage services
- VAT for subsidized fertilizers for the agricultural sector
- VAT and used motor vehicles
- VAT for the delivery of certain agricultural products
- Indonesia MOF Issues Regulation on VAT Measures for Deliveries of Used Motor Vehicles
- Interpretation statements: GST and finance leases
- Technical decision summary: GST input tax deductions, shortfall penalties
- Philippines Advances Towards Mandatory CTC Reporting
- Guidance concerning VAT certifications, other measures
EUROPE
- Flashback on ECJ Cases – C-624/15 (Litdana) – Conditions under which a margin scheme is applicable
- Flashback on ECJ Cases – C-128/14 (Het Oudeland Beheer) – Taxable amount in respect of self-supply of immovable property
- New VAT ECJ case (questions): Fallimento Villa di Campo vs. IT (C-250/22)
- Comments on 333/20: Group company not a fixed establishment for VAT purposes, but CJEU has left the door open
- Flashback on ECJ Cases – C-500/13 (Gmina Międzyzdroje) – National regulation laying down a 10-year revision period
- Flashback on ECJ Cases – C-662/13 (Surgicare) – Mandatory prior application of a national administrative procedure if the tax authorities suspect that an abuse…
- Comments on C-333/20: No fixed establishment in the Berlin Chemie case according to Court of Justice of the EU
- Agenda of the ECJ VAT cases – 7 cases announced in May 12, 2022, 3 decisions, 3 AG Opinions, 1 hearing
- Comments on ECJ C-333/20: Foreign subsidiary is not a permanent establishment for VAT
- Comments on C-846/19: VAT exemption may apply to lawyer acting as trustee
- ECJ C-516/21 (Finanzamt X) – Questions – Leasing of immovable property including equipment and machinery?
- Comments on C-9/20: Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable
- Comments on C-333/20: Place of belonging. The Berlin Chemie A Menarini case
- Flashback on ECJ Cases – C-267/15 (Gemeente Woerden) – Deduction all of the VAT paid in respect of the construction of building
- Comments to C-333/20: Landmark CJEU ruling – Subsidiary rendering services to its parent is not a fixed establishment of the latter
- Comments on C-333/20: Relations between a parent company and its subsidiary: caution with the fixed establishment in VAT
- Comments on C-333/20: CJEU Ruling on the Concept of Fixed Establishment for VAT Purposes
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Question – Does the resale of accommodation services fall under the special scheme for travel…
- ECJ identifies further criteria for examining the VAT exemption of private hospitals
- Comments on C-333/20: Experts believe that the ECJ ruling may change the restrictive approach of tax authorities to the issue of a VAT fixed establishment
- Comments to C-333/20: In the absence of suitable structure, German pharmaceutical in Romania does not have Fixed Establishment
- EU Advocate General Finds DAC6 Notification Requirement for Lawyers Covered by Professional Privilege Does Not Infringe Privacy Rights
- Comments to C-228/20: German conditions for VAT exemption for medical services in violation of EU law
- Comments on C-294/21: According to the AG ECJ, services rendered on the German-Luxembourg part of the Moselle constitute taxable services
- Comments on ECJ C-333/20 (Berlin Chemie): No VAT fixed establishment in the Berlin Chemie case
- European Commission presented recommendations on how Member States can improve their VAT auditing
- EU VAT Treatment of Platform Economy update – VAT in the Digital Age
- The EU Council Approves Comprehensive Revamp of VAT Rates
- Single EU VAT registration – extending OSS to all cross-border B2C and certain B2B transactions
- Berlin Chemie judgement: subsidiary is not a fixed establishment for VAT purposes
- First results of the new VAT rules in the EU
- Directive on reduced rates of VAT
- Rethink your Expense Management processes: VAT included
- DAC 7 will allow better tax control of business on digital platforms (approved)
- Streamlining VAT Reporting with OSS
- Fasten the seatbelts for the Upcoming E-Invoicing implementations in the European Union
- How to Get a VAT Number if Your Business Isn’t Based in the EU
- Streamlining VAT Reporting with OSS
- Is e-invoicing harmonisation in the EU possible?
- European Commission launches public consultation DAC8
- European Commission proposes package of measures announced in Circular Economy Action Plan
- AmCham EU – Position paper on Making customs processes more efficient and harmonised
- Highlights of the Policy developments in the European Union as of Jan 1, 2022
- Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable
- Place of belonging. The Berlin Chemie A Menarini case
- EU VAT Directive 2006/112/EC – Updated version Annex III – List of supplies of goods and services to which the reduced rates and the exemption with deductibility of…
- Costs incurred as a holding company. Is the VAT deductible?
- Backlog of VAT refunds create worries
- Ninth report from the Commission on VAT registration, collection and control procedures
- Central Electronic System of Payment information (CESOP) – Transmission and exchange of payment data to fight VAT fraud
- EU VAT Rates & deductibility map
- Reduced VAT rates – the new European framework
- How to Get a VAT Number if Your Business Isn’t Based in the EU
- EU VAT Directive 2006/112/EC applicable as of April 6. 2022 (after implementation Council Directive on VAT Rates)
- Council Directive 2022/542 on VAT rates also includes changes to the “Place of Supply” with regard to services supplied via electronic means
- EU Council Directive Published Amending Rules on Reduced VAT Rates
- The DAC7 Directive and the information obligations of digital platforms from 2023
- Group company is not a permanent establishment for VAT, but the ECJ leaves the door ajar
- Relations between a parent company and its subsidiary: attention to the fixed establishment for VAT
- EC warns Austria, Malta and France to mend VAT procedures & audits
- European Commission publishes recommendations to improve VAT revenue collection and make life easier for businesses
- Digitalisation of Indirect Tax
- Final Report – Compliance cost of EUR 204 billion to comply with tax obligations, most VAT audits in Lithuania, Latvia and Hungary
- VAT and Fixed Establishments – An analysis by Francisco Javier Sánchez Gallardo
- EC Consultation: Extension of ‘optional reverse charge’ and ‘quick reaction’ mechanisms
- EC finds most countries fail to implement all best practices; Finland and Sweden top of the class
- E-invoicing is now mandatory for government contracts and concession agreements
- Circular 2022/C/34 on the extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels in the context of the fight against the…
- Circular 2022/C/35 on the temporarily reduced VAT rate for the supply of electricity and the monthly VAT refund
- Circular 2022/C/39 on the applicable VAT rate on the supply of bicycles
- Parliamentary Question on planned measures to combat VAT fraud
- What are the VAT consequences for charging stations?
- No reduced VAT rate for bicycles and e-bikes!
- Belgium Repeals Reduced VAT Rate for Bicycles
- Reduced VAT rate of 6% for the supply of electricity, natural gas and/or heat and on the monthly VAT refund: extension until September 30, 2022!
- Temporarily reduced VAT rate of 6% for demolition and reconstruction extended until the end of 2023
- VAT registration with a fiscal representative, new rules on guarantees
- New EU rules allowing reduced VAT rates lead to domestic rate changes
- Growing trend whereby a foreign parent company to have a fixed establishment in Belgium through its daughter company
- VAT reductions extended for specific commodities on energy, food, and sanitary products
- Croatia Reduces VAT Rates for Foodstuffs, Natural Gas, and Other Supplies
- The government has approved a reduction in excise duty on diesel and petrol by CZK 1.50 per litre
- VAT considerations regarding donations to Ukraine, leaseback transactions, one-stop-shop (OSS) regime
- Government issues guidance on digital currency transactions
- B2G E-Invoicing in France at Present and in the Future
- France election draws petrol VAT cut commitments on cost-of-living fears
- Administrative guidance regarding digital services tax held invalid (Conseil d’Etat decision)
- Tübingen is not allowed to levy a packaging tax
- New codes in ATLAS Export (14.04.2022)
- Ruling: Direct claim in value added tax
- Government approves draft bill reducing interest rate on late tax payments/refunds
- Greek Bank recommends anti-fraud VAT measures
- Greece myDATA replaces domestic customer and supplier listings
- Finance Minister Paschal Donohoe defends decision not to reduce VAT on home heating oil
- Ireland makes gas and electricity cheaper with VAT reduction from 13.5 to 9%
- Ireland Looks at Lowering VAT on Electricity and Gas Bills
- Ruling 194: VAT treatment applicable to the supply of lithoid and vegetable materials by a by a Municipality
- Group VAT and unsecured credit surpluses to offset debts
- Ruling 188: 10% VAT rate on the sale of photographs as works of art – conditions
- Reverse charge purchases also for travel agencies
- Italy Tax Agency Clarifies VAT Exemption on Vehicle Tax Payment Service
- Why the Ministry of Finance is against reducing VAT on food
- Information about results of tax audits, taxpayer compliance publicly available
- No VAT on delivery of goods to Ukraine
- Tax advisor has to pay compensation to customer after wrong advice about distance selling
- Vacancy of a rented holiday home. Watch your VAT position
- Right to interest compensation in case of incorrectly imposed VAT assessments
- VAT on the costs of collecting waste is compensable! Or not?
- Right to interest compensation in case of incorrectly imposed VAT assessments
- No refund of VAT on construction costs of a house with solar panels
- Inattention to the threshold amount for VAT distance sales leads to liability for damages
- Sale of sunscreens and toothpaste without a trade license – VAT rate 21%
- Only VAT deduction for solar panels – not for roof and covering
- Fixed Establishment for VAT Purposes
- VAT deduction rightly refused due to lack of clarity about the originator of the invoice
- No reduced rate for erotic dance parties
- Revised proposal for a new petroleum tax system
- VAT exemption for electronic news services is extended until 2028
- Proposal for improved petroleum tax
- Consultation – general VAT liability for the sale of remotely deliverable services across national borders
- Questions about additional tax as a result of reversal of input VAT and incorrect entry in the VAT register
- Norway reviews VAT on non-resident providers of traditional B2C services
- Consulting on Amendments to VAT Act Regarding Cross-Border Trade of Services from Businesses to Consumers
- Contract register: So what is it really about?
- The table of codes and subcodes in the VAT-Refund procedure requires a special approach
- Preparations for e-invoicing need to start now
- Place of supply of services for yacht cruises
- New VAT-R form template; exemption from excise tax on energy products (CJEU judgment)
- Fiscalization Essentials: Poland
- The latest updates regarding the introduction of mandatory B2B e-invoicing in Poland
- Intangible assets must be shown in VAT settlements
- Mandatory electronic invoices will do the work for the accounting and billing departments
- New VAT registration form also in English
- After favourable rulings, wider use of the bad debt relief in VAT is possible
- European Commission allows Poland to postpone mandatory e-Invoicing
- Closer to the obligatory National e-Invoice System (KSeF)
- Appeal for zero VAT on donations to organizations helping refugees
- It will be difficult to give up paper invoices
- Council Decision Published Authorizing Continued Application of Poland’s VAT Split Payment System
- Romanian E-Transport System Details Announced
- E-invoicing system in Romania also available for B2B relations
- The Ministry of Finance makes key efforts towards digitization in business and tax evasion
- ASK VAT-2: what is it?
- Putin signed the law on the abolition of VAT for intellectual activity under concession
- FAQ about use of VAT exemptions by cafes, restaurants and hotels
- Federal Tax Service announced new boxes for the VAT declaration
- Declarative procedure VAT refunds not applicable to reorganized or liquidated organizations
- Business Ombudsman Abrosimov proposed to reduce VAT to 10% for small and medium enterprises
- Russian realtors asked to cancel VAT for them
- Anti-crisis declarative procedure for VAT refunds: explanations of the Federal Tax Service
- Recommendations about completing a VAT return when providing services taxed at 0%
- Disclosure of the real counterparty in the transaction did not help the company to receive a VAT deduction
- Slovenian Consumers’ Association proposed the reduction of the VAT on unprocessed food
- Changes to VAT legislation
- Tax treatment of virtual currency transactions under ZDoh-2, ZDDPO-2, ZDDV-1 and ZDFS
- Spain introduces new indirect tax on non-reusable plastic packaging as of 1 January 2023
- Payment methods and cash payment limit in Spain (state level)
- Treasury warns users of Wallapop and similar platforms
- Swedish Tax Agency proposes increased voluntary taxation of rental
- Sweden Begins e-Invoicing and Digital VAT Initiative
- Clarification: Charging of electric vehicles constitutes turnover of goods (electricity)
- Main Department of the State Tax Service in Kyiv will resume work on April 18
- How should the VAT tax credit be clarified after the war?
- Ukraine exempts imported vehicles from VAT (except from Russia)
- At what VAT rate are taxed transactions on the import and supply of fuel and petroleum products for the period of martial law, state of emergency?
- During the war, the State Traffic Police identified risks during the in-house inspection of the budget VAT refund: what are the consequences?
- Which business entities are granted VAT exemption during the martial law on the territory of Ukraine when importing goods into the customs territory of…
- Service will be provided by the State Tax Service regardless of the place of registration of the taxpayer
- At what expense does the government plan to pay budget VAT refunds during the war?
- Exporters are asking the authorities to speed up the resumption of the VAT SER
- Is it possible to use the balance of funds on the VAT SER account when switching to EP at the rate of 2%?
- Ukraine Clarifies Effective Date of 2% Single Tax During Martial Law and Provides Q&As
- VAT Errors – Part 2
- Non-compliance risk for “laggards” as MTD for VAT lands
- Online sales tax: A new tax for the digital age?
- HMRC tax refunds taking longer than usual
- HMRC Policy paper: Making Tax Digital
- HMRC Guidance: Community, Common Transit and TIR newsletters
- Access Issues to Postponed VAT Accounting (PVA) Statements
- Overseas university’s services outside scope of VAT
- VAT as a Sole Trader: What to Know
- HMRC Policy paper Revenue and Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK
- HMRC Policy paper Revenue and Customs Brief 5 (2022): revised guidance on dealing with VAT grouping registration
- United Kingdom to Mandate Electronic VAT Through Making Tax Digital (MTD)
- Peers debate tax gap – VAT gap in the spotlight
- Energy Saving Materials – What is changing?
- Energy-saving materials guidance
- HMRC Guidance: Biofuels and other fuel substitutes (Excise Notice 179e) from 1 April 2022
- HMRC Guidance Sending parcels to and from Northern Ireland
- Authorising a Tax Agent: HMRC introduce new Form 64-8 requirement
- Addressing the challenges of MTD for VAT
- Non-compliance risk for “laggards” as MTD for VAT lands
- HMRC Guidance: Get your postponed import VAT statement
- HMRC Guidance: Energy-saving materials and heating equipment (VAT Notice 708/6)
- Brexit onslaught deepens as a third of all UK firms exporting to EU simply vanish due to red tape knockout
- HMRC Collection: Plastic Packaging Tax – Registrations are open as of April 1, 2022
- UK HMRC Provides Guidance on Uncertain Tax Treatment Requirements
