Global VAT Newsletter

EU Member-States

• Germany: Mandatory electronic invoices for domestic B2B transactions - discussion proposal
• The Netherlands I: Dutch Court decision on VAT treatment of Park Sleep Fly
• The Netherlands II: Internal positions published by the Dutch Tax Administration
• Poland: The dispute resolved: charging of electric vehicles classified as supply of goods
• Spain: Direct debit of tax debts in Spain

Further countries

• China: Input VAT refunds being scrutinised
• Switzerland: Increase of Swiss VAT rates as of 2024

EU Member-States

• Belgium: Amendments to the VAT statute of limitations – VAT compliance impact
• Italy: VAT refund in the case of late VAT registration
• The Netherlands: Dutch Supreme Court clarifies the term "essentially new construction"
• Poland: Mandatory e-invoicing as of 2024

Further countries

• Kingdom of Saudi Arabia: Rules and procedures for VAT recovery by licensed real estate developers
• Nigeria: Expected changes to VAT law in 2023

EU Member-States

Italy: VAT deduction and year-end peculiarities

Poland: recent developments regarding the fixed establishment in Poland

Romania: changes to Romanian Fiscal Code as of 1 January 2023

Further countries

Brazil: federal government reduces tax burden on the import of services

China: national VAT e-invoicing targeted this year

Switzerland: changes to the Swiss VAT landscape as of 1 January 2023

EU Member-States

Austria I: New interest rule for overdue VAT credits and claims

Austria II: No Reverse Charge Mechanism in case of rental revenues of foreign property owners

France: Spontaneous regularization of French VAT on distance sales by foreign operators

Germany I: Annual VAT returns: New deadlines and interest rules

Germany II: Federal Fiscal Court: Transfer of vouchers in distribution chains

Further countries

KSA: E-Invoicing Phase II “linkage and integration”

Nigeria: Guideline on VAT requirements of non-resident digital service providers

EU Member-States

The Netherlands: Broader interpretation of conditions for forming a VAT group

Further countries

Chile: VAT changes for services

China: VAT measures to tackle business contraction

Nigeria: VAT obligations of non-resident digital service providers

Vietnam: VAT rate reductions

EU Member-States

Austria: Change in the VAT treatment of rental revenues of foreign property owners

Belgium: VAT registration with a fiscal representative, new rules on guarantees

France: Changes in sight

Germany/EU: Changes to Intrastat reporting

Hungary: VAT changes from 2022

Italy: E-invoicing via SDI extension

The Netherlands: Developments for investment funds and VAT fiscal unities

Poland: Voluntary e-invoice as of 1 January 2022
 

Further countries

China: Changes to indirect tax surcharges

Kingdom of Saudi Arabia: Changes to VAT, invoicing and customs charges

Singapore: Expanding the scope of application of GST

Ukraine: New VAT regulations taking effect in 2022

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