WTS Global VAT Newsletter

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

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

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

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Germany: TOMS no longer applicable for all non-EU companies as of 2021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

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)

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

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%

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

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

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

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

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

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

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

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

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)