VAT/GST updates 26-29 May 2023

VAT/GST updates 26-29 May 2023

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Your daily VAT news from around the world

发布日期: 2023年5月29日
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AFRICA

EGYPT

- Egypt Unveils VAT Exemption on Some Imported Pharmaceutical Materials

- Marketplace Liability on Sales of Remote Services and E-Services effective 22 June 2023

GHANA

- GRA arrests three shop owners for not issuing VAT invoices

- GRA to Implement Unregistered VAT Importers Upfront Payment

- GRA Triggers Upfront VAT Compliance Strategy; as Policy Maximises Tax Revenue

- Who are the subjects of fiscalization in Ghana?

NIGERIA

- Indirect Tax And Its Implications On The Nigerian Economy

S?O TOMé AND PRíNCIPE

- Government Issues Administrative Guidelines to Assist with VAT Implementation

SENEGAL

- VAT on Digital Services 2023


AMERICAS

BOLIVIA

- Online billing modality for “fourth group of taxpayers” postponed

BRAZIL

- Edicom Webinar – NFS-e National Standard in Brazil (June 13, 2023)

- NF3-e Mandatory Implementation Postponed in Espírito Santo and Santa Catarina

UNITED STATES

- Florida Sales tax holidays start this weekend

- Norwich New York Ends Clothing Exemption

- Sales Tax Holiday for Water-Conserving Items (Including Plants) and Energy Star Products This Weekend

- Sales Tax Holidays Enacted as Part of Largest Tax Relief Plan in Florida’s History

- Simplifying Colorado’s Sales Tax System — One Success at a Time

- Texas: Definition of Information Services Amended

- Virginia Exempts Labor Charges for Diagnostic Services & Roadside Services


ASIA-PACIFIC

BANGLADESH

- Bangladesh to Depend Heavily on Indirect Tax in New Fiscal Year Too

- VAT Waiver Planned for Potential Recycled Clothing Backward Industry

INDIA

- AAR of one state cannot provide ruling on liability arising in another state

- Courts staying GST demands till tribunal is set up

- GIDC units to move court over GST on plot transfers

- Goods and Services Tax Network (GSTN) issued an Advisory on due date extension of GST Returns for the state...

- SOP for Scrutiny of GST Returns for FY 2019-20 onwards

KYRGYZSTAN

- Cabinet exempts vegetable oil imports from VAT

SINGAPORE

- Application of GST in “direct selling” business model (High Court decision)

- Singapore GST Rate Change: Important Updates and Preparations

- Singapore Updates Guidance on 2024 GST Rate Change

VIETNAM

- National Assembly’s Finance and Budget Committee supports slashing VAT

- PM Urges VAT Refunds for Businesses


EUROPE

BELGIUM

- Belgium Plans to Introduce Mandatory E-reporting in Addition to Mandatory E-invoicing

CZECH REPUBLIC

- Government presents “Czech Republic in Shape” consolidation and austerity package

DENMARK

- Communication of information of information – Section 75 of the VAT

EUROPEAN UNION

- Agenda of the ECJ VAT cases – 1 Judgments, 2 Hearings in June 2023

- BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023

- CESOP: new reporting requirements for PSPs

- Comments on ECJ C-114/22: Polish refusal to deduct VAT when transferring trademarks in violation of EU law

- Comments on ECJ C-114/22: Taxable activities cannot be assessed through the prism of civil law

- Comments on ECJ C-114/22: VAT deduction can not be denied solely based on a null and void transaction under civil law, without proving fraud or abuse

- Comments on ECJ C-114/22: VAT deduction cannot be denied because of the domestic civil law

- Comments on ECJ C-249/22: Additional levy in addition to Austrian program fee not in violation of EU...

- Comments on ECJ C-365/22 : Definitively scrapped cars that still contain functional parts and have remained in their economic cycle due to reuse of parts are considered used goods

- Comments on ECJ C-365/22: Margin Scheme – End-of life vehicles / wrecks – taxpayer win in part?

- Comments on ECJ C-418/22: A flat-rate fine of 20% of the VAT amount, due before the deductible VAT was...

- Comments on ECJ C-418/22: Penalty for failure to submit returns – whether input tax should be...

- EU Parliament ECON hears call for 1-year delay to VAT in the Digital Age

- Lawmakers Wary of Short Deadlines in EU VAT Reform

- Summary of ECJ C-114/22: VAT deduction even if a taxable economic transaction is regarded as fictitious

- VAT implications of proposed EU Customs Union Reform

- VAT in the Digital Age — Part 1: EU E-Invoicing Requirements: When not If

领英推荐

- ViDA: Real-time digital reporting based on e-invoicing under EU VAT

FRANCE

- PDPs: a new way to manage e-invoices in France

- Public invoicing portal: what alternatives for managing your company’s invoices?

GERMANY

- Event: E-Invoicing summit in Berlin on June 12th and 13th, 2023

- Munich – Customs Valuation and Transfer Pricing Year-End Adjustments

HUNGARY

- New two-step authentication in the Hungarian Online Invoice System from 1 June 2023

IRELAND

- Implementation of Finance Law 2023 with Changes to VAT Rates, COVID-19 Relief, and Business Support...

ITALY

- Court of Cassation: Input VAT deduction of “rurality” of properties in Italy

- Court of Cassation: Only the seller/provider is authorized to request a refund of undue VAT

- How to claim VAT refunds – New model to be used as of April 1, 2023

LUXEMBOURG

- Luxembourg VAT authorities clarify VAT treatment of company cars

NETHERLANDS

- Arnhem-Leeuwarden Court of Appeal: Required declaration. Reasonable estimate. Offense fine.

- Arnhem-Leeuwarden Court of Appeal: Taxpayer, either individually or together with his spouse, an...

- Bill amending the Turnover Tax Act (antiques and virtual services)

- Dutch explanation of concept of new construction is too strict

- Preliminary questions to Supreme Court: Interest on arrears on import VAT

- Reverse charge mechanism can only be applied if the identity of the recipient is known

- Support center of home care organization can apply VAT exemption

- Supreme Court: provision of a club building more than passive rental

- The Dutch interpretation of the concept of new construction is too strict

NORWAY

- The VAT Handbook 2023

POLAND

- Companies do not have to control their contractors and relieve the tax office

- Corrective invoices and corrective notes – how will it be in KSeF?

- Mail order sales without registering at the cash register

- Poland and the United Arab Emirates will cooperate in the field of taxes

- Poland Implementing New Reporting Obligations for Payment Service Providers to Combat...

- Polish attorneys win most tax cases before the CJEU

- Regulations to combat VAT fraud in e-commerce published

- Sejm supported one of the Senate’s five amendments to the Slim VAT 3 Act

- Simplifications under the Slim VAT 3 package are getting closer

- The Ministry of Finance is accelerating works for implementation of the National e-Invoicing...

- The moment of performing the advertising service is not always the moment of issuing the invoice

- The seat of business is not always the place where services are provided

- The Sejm is working on a draft act on the National System of e-Invoices

- There is no obligation to issue an invoice for using the Large Family Card

PORTUGAL

- Tax authorities clarify doubts about zero VAT

- Zero VAT rate is a “failed measure” says PPM (right-wing political party in Portugal)

RUSSIA

- Formal requirements for VAT exemption sale of tickets for cultural events

- Ministry of Finance of Russia explains the features of VAT exemption for brokerage services

SERBIA

- Tip as a new item on fiscal receipts

SPAIN

- DAC7 transposed into Spanish legislation, amendments to DAC6

- Supreme Court: Only the party who actually bore the burden of the tax can obtain a refund of undue revenues

SWEDEN

- Position “Exemption from tax liability for ships when the turnover takes place in several stages” shall...

UNITED KINGDOM

- HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021

- HMRC VAT crackdown on gifts to social media influencers

- Indian-origin designer VAT scam mastermind jailed in UK for 20 years



MIDDLE EAST

ISRAEL

- More details on CTC system and its implementation timeline published

OMAN

- OTA: Applied VAT on the Supply of Electric Vehicles and their Spare Parts by Zero Rate

SAUDI ARABIA

- Fourth Wave of the E-invoicing Implementation in the KSA

- New taxpayer group in scope of Phase 2 of e-invoicing announced

- Saudi Arabia E-Invoices (FATOORAH) – Fifth Wave Dec 2023

- Saudi Arabia Guideline on VAT Exemption of Real Estate Supplies and its Effect on Proportional Deduction Formula

- ZATCA Determines the Criteria for Selecting the Taxpayers in Wave 5 for Implementing (Integration Phase) of E-invoicing



WORLD

- KPMG Week in Tax: 22 – 26 May 2023

- VAT TV May 2023 news

Global VAT updates Global VAT updates

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