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