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www.wts.de Home Global VAT

WTS Global VAT Newsletter

Newsletter abonnieren

2021

#4/2021
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#3/2021
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#2/2021
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#1/2021
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

Austria: Higher court confirms the granting of interest for overdue VAT credits
France: First flavour of the planned ambitious e-invoicing and e-reporting reform
Germany I: Sale of admission tickets for events, non-objection regulation
Germany II: Postponed: warranty commitments granted for remuneration as insurance transaction
Hungary: eVAT – What does the new draft eVAT return mean for taxpayers?
Poland: Further changes in the Polish VAT Act
Romania: Implementation of the Standard Audit File for Tax (SAF-T)


Further countries

Ukraine: Taxation of motivational fees

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

Austria: Tax trap with Value Added Tax assessment
France: Facilitating the reporting obligations of foreign operators
Germany I: Warranty commitments granted for remuneration as insurance transaction
Germany II: Supervisory board members as taxable persons
Hungary: Online invoice reporting and self-billing
Italy: Input VAT refund via web portal
Poland: VAT group treatment


Further countries

Nigeria: Validity of the VAT Act
Ukraine: Taxation of digital services

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

Denmark: Requirements for foreign businesses registered for VAT in Denmark
Germany I: Work deliveries – update
Germany II: ECJ case “Danske bank” and its potential effects on German VAT landscape
Hungary: 5% VAT on new residential properties
Poland: E-invoices as a new solution in the Polish law
Portugal: Update on the reverse charge mechanism for non-resident taxpayers
Spain: Pre303 – a service for everyone


Further countries

Chile: Simplified tax regime for digital services
Kingdom of Saudi Arabia: Tax exemptions for the Special Integrated Logistics Zone entities

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

Czech Republic: VAT on rental of residential properties from 2021

Denmark: Consequences of change of intention as to the use of real estate

France I: Timing of input VAT deduction – favourable court ruling

France II: Implementation of an optional VAT Group 7

Germany: TOMS no longer applicable for all non-EU companies as of 2021

Hungary: Administration relief and tightening in Hungary

Ireland: VAT Updates

Italy: Main news regarding VAT compliance

Latvia: New VAT regulations


Further countries

Brazil: A Possible New Future for Digital Taxation

Chile: Mandatory nature of the electronic invoice in Chile

China: E-invoicing for newly registered taxpayers

Nigeria: Finance Act 2020: Highlights of the VAT reform

Oman: Introduction of VAT in Oman

Saudi Arabia: Tax amnesty

United Kingdom: Deadline for UK VAT Refund Applications

Vietnam: Increased efforts to enforce tax payment

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2020

#4/2020
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#3/2020
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#2/2020
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#1/2020
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States
France: VAT reform for e-commerce
Germany I: Reduced VAT rates until 31 December 2020
Germany II: Revised definition of work deliveries

Further countries
Chile: VAT exemption on import of capital goods
KSA: Application of VAT to provision of collateral (liens and mortgages)

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States
Greece: VAT suspension for newly developed real estate properties
Ireland: Reduction VAT standard rate

Further countries
Azerbaijan: VAT action plan
Chile: New VAT Legislation for Digital Services
China: VAT refinement continues
India: Implementation of e-invoicing system for B2B supplies from October 2020
Malaysia: Malaysian Digital Service Tax - Did you miss the boat on 1 January 2020?
Nigeria: VAT changes

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States
Belgium: Monthly VAT refund for “starters”
Czech Republic: Generalised reverse charge mechanism
Denmark: The export VAT system – cash optimisation
France: VAT cash optimisation
Germany: Temporary cut in VAT rates and extension of payment due dates for import VAT
Hungary: VAT compliance basics for non-residents
Italy: E-invoicing / Proof of transport (EU)
 
Further countries
Angola: COVID-19 and other VAT news
Chile: Relevant VAT changes
Costa Rica: VAT Law since 2019 – basics
Kingdom of Saudi Arabia: VAT rate increase to 15%

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States
France: New tax obligations for online marketplaces
Hungary: Most important changes to online invoice reporting
Poland: Changes regarding taxes as of 2020
Romania: Annulment of split VAT regime
 
Further countries
Angola: Cabinda VAT Special Regime, VAT in LNG Project, Reverse charge in Transitory VAT Regime
Azerbaijan: Amendments to the Tax Code<br />
GCC States I (KSA): Value added tax in KSA
GCC States II (Oman, Qatar and Kuwait): The VAT Marathon – The Clock Is Ticking for Oman, Qatar and Kuwait
Nigeria: Recent VAT updates
Singapore I: Exempting digital payment tokens from GST
Singapore II: Levying GST on imported services
Turkey: Digital Services Tax
Ukraine: Plans to tax supplies of digital services from non-residents

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2019

#4/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#3/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#2/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#1/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

China: Preferential VAT policies for certain industries
Czech Republic: Start of last stage of electronic sales registration (EET)
Hungary: Online invoicing: experiences and version 2.0
Italy: Italian Digital Service Tax 2020
Portugal: Invoices and other tax-relevant documents: new rules postponed again
United Kingdom I: Making Tax Digital for VAT
United Kingdom II: UK Digital Service Tax

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Angola: VAT & Special Consumption Tax enter into force on October 1, 2019
China: Refund of unutilized VAT credits
France I: VAT liability for online marketplaces and other measures to fight VAT fraud
France II: Evolution of electronic invoicing in France
Hungary: Summer VAT law amendments
Ireland: Registering for VAT
Italy: Cooperation and enhanced collaboration procedure (“CECP”)
Malaysia: Digital Service Tax
Poland: Mandatory split payment regime in Poland to be introduced from November 2019
Portugal: Invoices and other tax-related documents: new rules postponed

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Angola: Angola approves implementation of VAT in July 2019
Austria: Austrian Digital Tax Act 2020
Bulgaria: VAT News 2019
China: New VAT policies for tax cuts
France: France introduces its own tax on digital services
Italy: Marketplace to buy & sell VAT fulfilments
Poland I: Important changes in VAT
Poland II: DAC6 Directive – Mandatory Disclosure Rules (MDR) for domestic VAT arrangements
Portugal: Invoices and other tax-relevant documents – new rules
United States I: US Sales & Use Tax vs VAT – What’s the difference?
United States II: US Sales & Use Tax – How to execute post-Wayfair decision

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Belgium: Belgian authorities take a more flexible stance on VAT penalties
Bulgaria: Submission of information on sales through online stores
China: New export VAT refunds
Czech Republic: Application for a general reverse-charge mechanism
European Union: E-commerce: New obligations for payment service providers introduced
Germany: Supply of goods via consignment stock as of 2019 – update
Hungary: Most important changes to Hungarian VAT law
Ireland: Changes brought about by the 2019 finance bill
Malaysia: Service Tax on Cross-Border Services – the onus on Malaysian customer or foreign service provider?
The Netherlands: Zero VAT rate for seagoing vessels
Romania: Extension of reverse-charge mechanism for specific transactions until 30 June 2022
Russia: Change of VAT rate in Russia from 18% to 20%: transition period

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2018

#2/2018
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#1/2018
WTS Value Added Tax
Newsletter
Changes in compliance duties in 2018 in various EU countries

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Angola: Angola plans implementation of VAT in July 2019
Belgium: VAT exemption for export supplies: concept exporter of record for customs and VAT purposes
Burkina Faso: New regime for taxation of services, intangible goods, transfer of mining research permits and interests on loans
China: VAT refund offered to tech firms
Czech Republic: Draft amendment to the VAT Act as from 2019
Germany I: German draft bill for new regulation of electronic marketplaces
Germany II: Possible implementation of the ECJ Ruling Skandia into German VAT Law from January 1, 2019
Hungary: Online invoice data reporting – first impressions
Ireland: General VAT compliance obligations
Italy I: Mandatory e-invoicing goes live from January 1, 2019
Italy II: VAT group option as from 2019
Kazakhstan: Changes regarding VAT from 2018
Netherlands: VAT topics budget 2019
New Zealand: New Zealand continues to extend online shopping GST rules
Nigeria: VAT – Changes in compliance duties in Nigeria
Romania: General VAT compliance obligations and registration requirements
Russia: VAT regulation and recent changes regarding electronic services
Senegal: VAT changes 2018
Switzerland: New mail order regulations from January 1, 2019
Ukraine: VAT exemption for supply of software products
United Kingdom: Making tax digital – VAT

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Changes in compliance duties in 2018 in various EU countries

Finland: Import VAT reverse charged on periodic VAT returns as of 2018
France I: E-invoicing with the Public Administration
France II: Simplifications for the storage of invoices
Germany: Supplies of goods via consignment stocks as of 2019
Hungary: Live invoice reporting as of July 2018
Italy: Main 2018 VAT news
Poland: Optional split payment as of July 2018
Portugal: Main 2018 VAT news
Romania:VAT split payment system – significant changes

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2017

#2/2017
WTS Value Added Tax
Newsletter
Romanian split payment mechanism - Switzerland changing its determination of the liability to Swiss VAT
#1/2017
WTS Value Added Tax
Newsletter
New Spanish high frequency VAT reporting and management system - Introduction of a new VAT regime in the Gulf countries

Romanian split payment mechanism - Switzerland changing its determination of the liability to Swiss VAT

Belgium: Belgium introduces horizontal supervision
Chile: New Sales and Purchases registers
Czech Republic: Amendment to the VAT Act
Denmark: ECJ rules on input VAT recovery on services supplied free of charge
France: New anti-VAT fraud measures
Hungary: The EKAER system as a tool for Hungarian VAT inspections
Ireland: VAT reform affecting e-commerce and electronic publications
Italy: Simplification rules for EC listings/INTRASTAT forms from 2018
The Netherlands: Input VAT revision regarding "expensive services"
Portugal: Import VAT reverse charged on periodic VAT returns
Romania I: VAT split payment mechanism
Romania II: VAT registration and deregistration from October 2017
Switzerland: Changes governing Swiss VAT liability
United Arab Emirates: Introduction of VAT in the Gulf region

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New Spanish high frequency VAT reporting and management system - Introduction of a new VAT regime in the Gulf countries

Belgium: VAT advance payments for quarterly VAT returns abolished 
Croatia: Input VAT deduction for costs for vehicles 
France: Right of VAT recovery of French permanent establishments
Germany: Increase in the threshold for small amount invoices
Hungary: Live invoice reporting postponed to July 2018
India: New single GST system from July 2017 
Italy: New measures to tackle VAT fraud 
Spain: SII VAT changes
Spain: TRACE-SII ReportingManager (Reporting Tool)

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