- Many governments to speed up e-Invoicing adoption
- Case Study: Sales Taxes vs. Excise Taxes
- The rise of e-invoicing CTC models across the world
- How companies can optimally benefit from real-time reporting according to the experts
- Building a business case for e-invoicing
- Reaping the benefits of shared service centres for indirect tax
AFRICA
- VAT proposals concerning online transactions, digital marketplaces in finance bill
- IMF tax proposal on flour will hurt Kenyans more
AMERICAS
- Government of Canada to repeal the ‘Certain Goods Remission Order’ (COVID-19)
- GST/HST & QST Filing deadlines for financial institutions
- Additional ad valorem duty on sugar imports from Colombia
- Costa Rica – Electronic Invoicing of Airline Tickets
- Peru cuts VAT on foods on inflation worries
- Basic food products exempted from VAT between May 2 and July 31, 2022
- This Is the State with the Highest Sales Tax
- Michigan businesses beware: Sales Tax Application Scam
- New York Appellate Court Denies Sales Tax Refunds on Device Sales in Gift Card Promotion
- Kentucky: New Law Subjects Additional Services to Taxation, Including Some Business Inputs
- United States revokes MFN status for Russian and Belarusian goods
- Drop shipping and Sales Tax: who collects, who pays?
- Alaska Remote Seller Sales Tax Commission Approves Remote Seller Sales Tax Code
- US Department of Commerce expands export restrictions to Russia
- Beer Brewing and Sales Tax In California
- Crypto, NFTs and sales tax: What we know so far
- The top 3 signs it’s time to look for a new sales tax solution
- What Are the Benefits to Compliance?
- Time to Reverse Thinking on Sales Tax Audits?
- Marketplace Facilitator Tax Laws Are Here—So Is ‘Build vs. Buy’
- SALT technology checklist – Quarter 1/2022
- Tax Matters: A Guide to Tax Requirements for Subscription Business Models
- “Sale for resale” exemption from sales tax (Texas)
ASIA-PACIFIC
- ATO guidance: Private ruling application form
- ATO about Refund fraud
- Notional GST dispute resolution for government entities
- Understanding VAT small-scale and general taxpayers in China
- Value Added Tax (VAT) in China Explained – What is a Fapiao (Chinese Invoice)?
- China’s Hainan free trade port: Sales tax reform brings new opportunities
- Input VAT refund policy expanded
- Niti Aayog draft proposes GST cut on EV batteries
- Circular No. 2223004: clarification on the availment of Input Tax Credit, e-invoice and refund under GST provisions
- Assessment and Audit under GST
- Collection of GST During Audit or Investigation is Refundable
- Tax authorities alert foreign tech firms of GST to avert nasty surprises
- Taxing alcoholic spirits in India: The litmus test of potability
- Liquidated Damages and Penalties due to breach of conditions of contract from the Contractor are eligible to GST: AAR
- Supreme Court bars taxpayer from GST refund claim
- AEO program enhances supply chain security, facilitates trade
- Vietnam Providing Tax Payment Extensions in 2022
- Supply of Food – Whether goods or services
- Arbitration Clause in Tax Invoice does not constitute an Arbitration Agreement
- India Income Tax Appellate Tribunal Holds Payments for Online Banner Advertisements Not Subject to Tax Deducted at Source
- GST: ITC can be claimed on IGST Paid Both on Imports Intra & Inter-State Sales, rules AAR
- GST Council Proposes an End To 5% Rate And Move It To 3% And 8% Tax Slab: Report
- Proposal to bring aviation turbine fuel under the ambit of GST under consideration
- A2ZTaxCorp’s Weekly GST Communique dated April 18, 2022
- GST Council not planning to raise tax slab from 5% to 8%, says Centre
- 0% invoices for goods or services to foreign diplomatic missions or their officials presenting a business tax exemption card
- Taiwan MOF Explains Business Taxation of Lease Termination Payments
EUROPE
- Flashback on C-33/93 (Empire Stores) – Delivery, without additional payment, of article to person who registers himself or another as a new customer
- Flashback on ECJ Cases C-126/88 (Boots) – Concept of “price discounts and rebates”. Price discount on surrender of a voucher obtained free of charge by the…
- Flashback on ECJ Cases – C-550/11 (PIGI) – Revision of the deducted input tax is possible in the event of theft
- ECJ – Court of Justice of the European Union to stream cases as of 26 April 2022
- ECJ recognized the right to exemption from excise duty for energy-intensive businesses
- ECJ C-249/22 GIS vs. AT (Questions)
- ECJ C-239/22 Belgian State and Promo 54 (Questions)
- Comments on ECJ C-333/20: CJEU ruling enhances legal certainty for taxpayers on VAT fixed establishment concept
- ECJ: AG opines DAC 6 reporting obligation could violate right to fair trial and privacy
- Agenda of the ECJ VAT cases – 7 cases announced by May 20, 2022, 3 decisions, 3 AG Opinions, 1 hearing
- Flashback on ECJ Cases – C-229/15 (Mateusiak) – Cessation of the taxable economic activity, Supply of goods for consideration after adjustment period
- ECJ VAT news as soon as published: Milestone reached – 1000 experts joined our Linkedin Group on ECJ VAT Cases … and you?
- ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Questions – Refusal VAT deduction if sale of the brands was a sham transaction
- ECJ C-127/22 (Balgarska telekomunikatsionna kompania) – Questions – Adjustment of deductions if discarded goods for its business activity while the…
- ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin
- Flashback on ECJ Cases – C-136/99 (Monteei Paschi Di Siena) – Refund of VAT to non-domestic taxable persons
- Flashback on ECJ Cases – C-393/15 (ESET) – Branch with main activity performing internal transactions in the interest of a company in another Member…
- CJEU rules Hungary must allow pharmaceutical company to deduct VAT on sales
- ECJ (non-VAT) C-694/20 (Orde van Vlaamse Balies and Others) – AG Opinion – Transfer of DAC6 reporting obligation due to professional secrecy is…
- ECJ C-249/21: Contract by electronic means: understand wording and clicking on ordering button results in an obligation to pay
- Flashback on ECJ Cases C-661/15 (X) – Customs valuation of defective goods
- ECJ will decide how to classify charging electric cars for VAT purposes
- Comments on C-333/20 – More clarity on the EU VAT concept of Fixed Establishment
- Comments on C-333/20 – VAT fixed establishment in parent-subsidiary supplies
- Article: VAT deduction and member state sovereignty: (still) a good idea? (2019)
- EU – Changes to place of supply e-services
- Single-purpose/multi-purpose vouchers
- EU overhaul of tourism operators VAT scheme 2023 – TOMS
- Dropshipping and Sales Tax: who collects, who pays?
- Article: Is your subsidiary a fixed establishment in disguise?
- Fifth EU sanctions package against Russia in force
- The EU E-Commerce VAT Package – What Have We Learned Nine Months On?
- EU VAT Digital Reporting Requirements (DRR) e-invoice harmonisation 2024
- Commission proposes solution to address double VAT on distance sales of goods from outside the EU
- EU Finance Ministers approve new VAT rates directive
- Taking the EU Customs Union to the next level: innovative ideas for a modern and efficient Customs Union presented by Wise Persons Group
- Benefits of Principled Tax Policy: EU VAT Reform Results
- VAT Recovery Deadlines in Europe
- Belgium Expands the B2G Electronic Invoice to All Its Suppliers
- Belgium VAT exemption for transport services connected with exports update
- New electronic VAT refund procedure for non-EU businesses
- Belgium Gazettes Royal Decree Amending Provisions on VAT Refunds for Intra-Community, Non-EU Transactions
- Temporary relaxation of VAT deduction methods on company cars will be extended
- (Small) pub owners: flat-rate assessment bases for VAT and submission of the return for the first quarter of 2022
- Charging stations: VAT rate and VAT deduction
- Information on the tax assessment of cryptocurrency transactions
- Guidance issued on the VAT treatment of cryptocurrency transactions
- Czech Government Approves Draft Law for Implementing DAC7
- VAT – Territorial regimes – Regime applicable in overseas communities covered by Article 73 of the Constitution – Specific VAT exemptions for Guadeloupe…
- Impact of Presidential/Legislative Elections on French Tax Policy and EU Own Resources
- The new version of specifications for B2B e-invoicing in France
- Top 5 ways to prepare for the French e-invoicing mandate
- Consumer organisations call for VAT to be scrapped on food items
- Services provided by curative education nurses as part of integration assistance
- New scope of discretion for reduced VAT rates and place of supply for supplies made available virtually
- VAT exemption for advisory services for funds comparable to UCITS
- Italy completes mandatory fiscal cash registers July 2022
- A short guide to electronic invoicing in Italy
- Italy Expands its E-invoicing Mandate
- Ruling 205: Supplies of goods facilitated by electronic interfaces – VAT refund on purchases
- IRA clarifies VAT treatment rules for motor vehicle taxes and fees paid through PagoPA
- Italy Expands its E-invoicing Mandate
- New VAT rule for credit notes in insolvency proceedings
- Tax authorities issue ruling on right to deduct VAT due on imports
- Refund of the VAT credit to be indicated in part VX
- Moldova MOF Announces Draft Amendment to VAT Refund Procedure for Exported Services
- Moldova Extends VAT Exemption to Electronic Books and Periodicals
- Answers to parliamentary questions about VAT returns after death and DigiD
- No VAT Fiscal Unity after transfer of management
- No VAT group after transfer of management
- Deducted input tax rightly levied in the absence of invoices
- Deducted input tax is rightly levied on invoices that do not relate to company costs
- Detailed excel files on separate data carriers indicate shadow accounting
- No more VAT on solar panels next year
- Internet consultation VAT zero rate solar panels
- Amsterdam Court about VAT group and financial/organizational links
- Foreign entrepreneurs using OSS need not appoint tax representative
- Practical impact of the new definition of “exporter” for customs purposes
- VAT on restaurant and catering expenses may be deduced when costs are passed on
- VAT exemption for management of collective investment funds expanded
- Tax authorities will still require declaration via e-Recognition (“eHerkenning”)
- Consultation: Zero VAT rate on the supply and installation of solar panels on or in the immediate vicinity of homes
- Decree on reduced VAT rate updated
- Invoice requirements (guidance Dutch tax authorities)
- Mandatory structured invoices, however, not for foreign entities registered for VAT in Poland
- Structured invoices and the National System of e-Invoices (KSeF) – what will the invoicing process under the new rules look like in practice?
- Fiscalization in Poland
- Changes in the SAF-T file as for January 2022
- The amount of British VAT counted as an indirect cost under Polish CIT
- Draft regarding VAT preferences for the import of goods by the armed forces
- VAT exemption will be introduced for the import of goods by the armed forces of other Member States
- Poland Increases Late Payment Interest Rates Again
- Value of auxiliary services included in taxable base for VAT purposes (Supreme Administrative Court decision)
- When the deposit is not subject to VAT
- Poland B2B e-Invoicing
- Draft amendments to E-Factura regulation
- Romanian ANAF launches the mobile application and introduces new electronic services in SPV for taxpayers
- Cash registers, the main reason for the sanctions given by ANAF in the second half of last year
- ANAF DOCUMENT – The transport of vegetables, fruits, alcoholic beverages, clothing, footwear, salt and some construction materials will have…
- VAT borne by the budget for certain gas distribution and energy production projects
- Extended practice of the tax authority to establish fixed establishments could lead to repayment over 100 million euros by ANAF
- Russian tax authorities recommend withholding VAT on B2B e-services in light of sanctions
- Russia Introduces VAT Exemption on Intellectual Property Sales
- Duma approved simplifying the confirmation of zero VAT for exporters
- Russia Lower House Submits Bill to Amend Taxation Rules for Digital Currency
- Amendments and additions to the VAT Rulebook
- Siniša Mali: The new Control Center represents the brain of e-fiscalization
- The first e-invoice officially went through the Electronic Invoice System
- Spain Introduces Two New Environmental Taxes and Establishes VAT Regime for Product Donations
- Ruling issued on VAT treatment of cryptocurrency platform transactions
- Mass consumption celebrates the abolition of VAT for product donations
- White paper on Tax Reform – 118 proposals
- No VAT due on donations to Non-profit organizations
- Adjustment of input VAT in case of voluntary tax liability for rental
- The turnover limit for reporting VAT according to the closing method
- Swiss VAT Act – Partial Revision Project – New draft published
- Switzerland 4% streaming tax threat
- Switzerland Holding Referendum on Introduction of 4% Tax on Video Streaming Service Providers
- Communiqué Amending the Value Added Tax General Implementation Communiqué (Serial No: 41)
- Turkey increases special consumption tax base for portable radiotelephone devices
- Extended holding period for the VAT exemptions for real estate purchases by non-residents
- VAT exemptions for certain construction works and engineering services
- Will the indicator of surpluses be formed in the VAT SER? and, accordingly, to reduce the registration limit in the VAT SER when submitting VAT tax…
- Do I need to fill in Annex 1 to the VAT return for the months of war?
- Ukraine Expands and Clarifies Temporary Application of Simplified Tax System During Martial Law
- The VAT payer- “cashier” passes to the special group of the EP: what are the consequences of VAT?
- Goods used in VAT-free transactions during the war: what are the consequences?
- How is VAT on imported fuel taxed during the war and will there be a budget refund?
- New VAT Fuel Scale Charges from 1 May 2022
- Not VAT registered? – Don’t forget Reverse Charges when checking your VAT threshold
- VAT Implications of Transfer Pricing – Valuation
- UK Brexit VAT and duties refunds on Inward Processing
- Boris Johnson hints at further delay of post-Brexit EU import checks
- Five proactive steps to prepare for expected carbon measures
- Majority of retailers in UK back online sales tax
- Option to Tax – Belated Notification issues
- VAT & Partial Exemption – Ability to adjust for Covid Impact
- HMRC Guidance: Motoring expenses (VAT Notice 700/64)
- UK Tax Authority issues further guidance on UK Plastic Packaging Tax
- Non-UK suppliers of services to UK consumers
- VAT margin schemes
- HMRC webinars on Plastic Tax
- FTT: No input tax recovery for supplies made by an associated company that had not paid the output tax
- HMRC Guidance: Guidance Manually arrive your goods in the UK
- FTT: Mitigation of penalty
- UK Plastic Packaging Tax – are you ready?
MIDDLE EAST
- Guidance issued on VAT treatment of cryptocurrency transactions
- NBR (Bahrain): Digital Tax Stamps on Excise Goods starting May 2022
- UAE – Israel free trade deal finalized
- UAE launches Whistle-Blower Program for Tax Violations and Evasion
- Updates on VAT rules
- VAT Group Registration in the UAE: All things you need to know
