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

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)