Before some of us temporarily turn their gaze away from VAT and GST and go on summer break, let us take a quick look at the latest news on them. The second edition of the WTS Global VAT Newsletter 2023 covers the following topics.
Preparing for ViDA, Germany discusses the possibility of introducing mandatory e-invoices also for domestic B2B transactions.
In the Netherlands we saw an interesting court decision regarding the VAT treatment of so-called Park Sleep Fly arrangements in connection with the application of the correct VAT rate. Moreover, the Dutch Tax Administration shared its internal positions for a better understanding of the application of the Dutch VAT Law.
Poland celebrates the resolution of the long dispute regarding the VAT treatment of electronic vehicle charging.
In Spain, starting in 2024 also non-resident taxpayers without a Spanish bank account will be able to settle their tax debts by direct debit.
Beyond Europe, China reports on a tighter scrutiny of input VAT refunds requested by taxpayers.
Switzerland will increase its VAT rates as of 2024 and informs about the aspects to be considered during the transition period.
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