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8 May 2020
WORLD
6 differences between VAT and US sales tax
Consumption tax revenues under Covid-19: Lessons from the 2008 global financial crisis
COVID-19 Tax Measures Resource – tool enables to get the measures per country
COVID-19: Global measures taken on VAT rate reductions, exemptions and donations (Status May 4, 2020)
E-archiving for VAT: Compliance in a Digital World
EY 2020 Worldwide VAT, GST and Sales Tax Guide
EY Global Tax COVID-19 Response Tracker – updated till April 30, 2020
OECD continuously updated Global overview of tax policy measures incl. VAT and other indirect tax
Stuck with the bill: the need for cross-border VAT refunds
Summary of the objectives for UK-US free trade agreement
US tightens export controls on China, Russia and Venezuela
EUROPE
BELARUS
COVID-19: VAT refunds will be paid with priority for taxpayers specified in the list of the Council of Ministers
BELGIUM
Authorities updated VAT Comments – Chapter 16: Other topics – Real Estate added
Belgium Reduces VAT Rate on Masks and Hydroalcoholic Gels for COVID-19
Reduction VAT rate on PPE approved by Council of Ministers via Royal Decree on May 2, 2020 (update)
BULGARIA
Bulgaria implements VAT exemption on imports of goods to combat COVID-19
CZECH REPUBLIC
Change in VAT rates on beer as of 1 May 2020
House agrees to postpone EET until the end of 2020
New notice on Czech VAT rules for non-established businesses
DENMARK
Request for derogation for the travel agent margin under TOMS
ESTONIA
Extension of the scope of the reduced 9% VAT rate
VAT Exemption for Protective Equipment, Medical Devices for Coronavirus
EUROPEAN COURT OF JUSTICE
Agenda of the ECJ/CJEU – Week 19 till 23 – Dong Yang (C-547/18) decision on May 7
ECJ C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others vs. Romania
ECJ C-57/20 Commission action against Germany on flat rate scheme for farmers
ECJ C-58/20 K vs. Austria – VAT exemption for management of special investment funds includes tax-related tasks performed by...
ECJ C-59/20 DBKAG vs. Austria: VAT exemption for software specifically designed for the management of special investment funds?
ECJ C-80/20 Wilo Salmson France vs. Romania: input VAT deduction without valid invoice, correction, tax point, refund request
ECJ C-81/20 SC Mitliv Exim SRL vs. Romania: VAT evasion, sanctioning measures in both administrative ánd criminal proceedings
ECJ case C-547/18 (Dong Yang) – Judgment – Fixed Establishment for VAT (continuously updated with...
ECJ case C-661/18 (CTT) – Comments – Options on VAT recognised to taxable persons
EUROPEAN UNION
13th Directive Deadline still set for June Despite COVID-19
Commission closes infringement procedures against three states (BE, FR, Lux) over VAT quick fixes
COVID-19 response: import duties relief and VAT exemption
COVID-19: Inconsistent VAT reliefs create confusion with businesses in the EU
EU 2016 VAT Action Plan: Towards a modernized VAT Rates policy
EU Commission VAT resources: A link to everything
EU Customs pre-arrival security and safety programme supported by the Import Control System 2 (ICS2)
EU Import schemes for non-EU suppliers engaged into B2C sales of goods to the EU customers as of Jan 1, 2021
EU: In which countries do UK entities have to appoint a fiscal representative after the Brexit?
European Commission work programme for 2020 – indirect taxes
Exchange of VAT-relevant payment data – Survey for payment industry actors (closes 4 May!)
Group on the future of VAT – Documents of the meeting of May 25, 2020 made public
Member States see inequality in state aid measures COVID-19
The EU tax gap
VAT rate applicable to E-publications in the EU, recent VAT rate reduction in Czech, Spain, UK
VAT rate changes on e-books in Estonia, Spain and UK
FINLAND
Tax authorities update VAT guidance
Updated VAT guidance on option to charge VAT on the letting of immovable property, travel industry, parking spaces, etc
FRANCE
France extends 13th Directive VAT deadline to September
New measures: VAT rate reduction on certain products needed for the fight against Covid-19
Publication of the decree fixing the list of collective investments whose management is exempt from VAT
Reduced rate of 5,5% is now applicable to intra-Community acquisitions of certain protective equipment and personal hygiene products
GERMANY
COVID 19: Summary of measures introduced to combat the effects of the coronavirus
Extending Reduced VAT Rate to Restaurant and Catering Services from 19% to 7% from 1 July until 1 July 2021
KassenSichV (TSE) deadline postponement because of COVID-19?
New principles for the VAT assessment of leasing contracts
Reduced VAT Rate for the Restaurant Industry / Extension of the Transitional Period for sec 2b for the Public Sector
VAT group rules referred to CJEU
VAT rate changes on German restaurant services
GREECE
All you need to know about the new e-invoicing and reporting obligations in Greece
Greek e-invoices delayed until July 2020
HUNGARY
Hungary has introduced a COVID-19 emergency bank tax
Special retail tax in Hungary due to the COVID-19 situation
IRELAND
Guidance issued on VAT groups
Temporary zero rating of supplies of medical equipment for the treatment of patients with Covid-19
The application of the Capital Goods Scheme and the VAT treatment of Donations or Gifts of goods or meals
VAT debts due from 1 March 2020 will be parked for a period of 12 months
ISLE OF MAN
VAT Zero Rating for E-Publications and Personal Protective Equipment
ITALY
“Cura Italia” and “Liquidity”: between clarifications and interpretative doubts
Clarifications on proof of intra-EU transport
Council implementing decision that allows Italy to increase SME threshold from 65k to 100k EUR and apply e-invoicing obligations
COVID-19: VAT exemption for the supply of respiratory face masks & no VAT rate increase in 2021 [DRAFT]
E-Invoicing – Amended Implementing Rules
Foreign businesses can also benefit from postponement of VAT related filings
Notice on deferral of VAT return, payment due dates (COVID-19)
LUXEMBOURG
Luxembourg to open VAT One-Stop-Shop registration from October 2020
New VAT rules due to Quick Fixes on intra-Community transactions involving goods
MOLDOVA
COVID-19: VAT Refund Programme
NETHERLANDS
Bankruptcy within a VAT group
Outsourcing healthcare workers & Medical supplies and equipment supplied free of charge
Partner liable for VAT as events occurred before leaving the partnership
NORWAY
New Norwegian VAT registration requirement
Norway removes VAT exemption for low-value goods and introduces new obligation on foreign supplier
VAT on e-commerce (VOEC) – our experience so far
POLAND
No need to pay VAT incorrectly shown on the invoice
Poland Publishes Regulation on Reduced VAT Rates Due to COVID-19
Preparing for Poland’s New JPK_VAT Structure
PORTUGAL
Portugal e-invoicing deadline extension offers excellent opportunity to switch securely
RUSSIA
New deadlines for reporting and tax payments
SLOVENIA
VAT exemption for supplies of medical equipment from within the European Union
SPAIN
Canary Islands – Tax reliefs for medical goods and activities
Law enacted – 0% VAT on certain supplies of sanitary equipment, 4% VAT on electronic books, newspapers, magazines
SII Real Time VAT Reporting COVID-19 Update
Spain allows VAT registrations submitted online
Spain enacts VAT rate reductions to mitigate impact of COVID-19
Spain Intends to Implement Digital Services Tax and Financial Transactions Tax by Q4 2020
SWITZERLAND
Reclaiming Swiss VAT before June 30, 2020
Retroactive VAT group taxation
VAT refund claims due June 2020
TURKEY
Turkey collects Digital Services Tax payments
UKRAINE
Carried out warranty repairs of the equipment: whether to charge VAT?
Clarified the application of the VAT exemption granted to suppliers of pharmaceuticals and medical equipment
Facebook and Viber are ready to pay VAT
Guidance: sale, redemption of derivatives (including an option or forward contract) and/or assignment, the requirements for such derivatives are not...
Medical Goods Transactions: The nuances of showing up on VAT returns
Should exempt imports be shown in the VAT return?
VAT rate on domestic electricity and untilities will be cut to 10%
UNITED KINGDOM
Belgium force UK companies to engage a fiscal representative from Jan 2021
Boom in online sales – don’t forget to consider the VAT implications!
Brexit – VAT provisions related to supply of goods under Transition period
Consignment and call-off stock
Deferral of VAT payments due to coronavirus (COVID-19) – Last update May 1, 2020
Food and drink industry face Brexit VAT bill
HMRC Guidance: Health professionals and pharmaceutical products (VAT Notice 701/57) – Update May 5
Maintaining leisure facilities through and after COVID-19 – the VAT perspective
Personal protective equipment (PPE): export control process
PPE Equipment – Temporary VAT Relief Announced
Temporary VAT zero rate for personal protective equipment (PPE)
UK cut e-book VAT rate
VAT Notice 700/57 Administrative agreements with trade bodies – Update
VAT Partial Exemption Guidance
VAT relief to cover fire authorities and NHS fighting coronavirus
Where do I belong?
MIDDLE EAST
Middle East Tax and other measures in response to COVID-19
GCC Indirect Tax Weekly Digest – 5 May 2020
BAHRAIN
Bahrain Publishes VAT Guidance on Simplified VAT Returns and Updated Guidance on Registration and Refunds for Eligible Persons
ISRAEL
Zero-rate VAT on services to foreign residents – fact or fiction?
PALESTINE
Palestine VAT measures due to the Coronavirus
SAUDI ARABIA
VAT refund for designated persons
UNITED ARAB EMIRATES
Are you reviewing and filing your VAT returns correctly?
Health Care Services in the UAE
Latest Public Clarification State about VAT Treatment on Supply of Building in the UAE
New Guidelines of Real Estate Regulatory Agency for VAT on Service Charges of Jointly Owned Property in the Emirate of Dubai
New service on the FTA portal – the Clearance Certificate Request
Tax deadline under RCM missed
Time Frame For Recovering Input Tax
Updated VAT guide on charities
VAT Analysis of Ambulance Services provided by Healthcare Sector
VAT on Public Transportation in the UAE
VAT return filing and payment deadline extended
VAT treatment of Telecommunication and Electronic Services
What? Why? How? Of VAT Reverse Charge Mechanism
AFRICA
ANGOLA
COVID-19: a tax credit for companies on the VAT payable on the importation of capital goods and raw materials
BOTSWANA
Fast-tracked payment of overdue and undisputed VAT refunds and waiver of training levies
CHAD
New reduced rate of 9% that applies to cement, sugar, oil, soap, local food industry
EGYPT
Egypt Provides VAT Return Deadline Extension Due to COVID-19
MOZAMBIQUE
Mozambique Revenue Authorities release draft user manual regarding e-returns system
Possibility of compensating outstanding taxes, fines and interest, with VAT credits that the taxpayer may have
NIGERIA
Medical supplies exempted from VAT and import duty (COVID-19)
SOUTH AFRICA
Plans to allow small taxpayers to switch to monthly VAT returns during Corona-crisis
TUNISIA
Reduction of VAT rate to 7% on import, production and sale of PPE
Tunisia propose 3% e-services tax on foreign providers
ZIMBABWE
Expedited processing of VAT refunds announced
AMERICAS
CANADA
Annual GST/HST returns of certain financial institutions due 30 June
Investment limited partnerships ─ GST/HST & QST filing obligations
COSTA RICA
Basic consumption goods are VAT exempt until July 2020, after which a reduced rate of 1% will apply for 2 years
VAT and excise tax payments, relief guidance (COVID-19)
MEXICO
COVID-19: speedy Value Added Tax credit repayments
TRINIDAD AND TOBAGO
Payment of VAT Refunds Via VAT Bonds
UNITED STATES
April Roundup: Sales tax laws you need to know
New York: Proposed bills would impose sales tax on digital advertising
South Carolina: Membership fees subject to sales tax
Storage use tax exemption (Illinois); digital advertising tax (New York); membership fees, sales tax (South Carolina)
URUGUAY
Tax-free importation of certain medical supplies
ASIA-PACIFIC
Covid-19 response: New Zealand and Singapore launch initiative to ensure free flow of essential goods
AUSTRALIA
ATO Offering to Backdate Applications of Deferred GST to 1 April 2020
NFP (not-for-profit): Adjusting GST due to COVID-19
INDIA
5 actions required in new changes for GST refunds
Can Time of Supply for a supplier be other than date of invoice / receipt of payment?
CBIC extends due date for Filing GST Annual Return
CBIC issued clarification w.r.t. challenges in implementing the GST Law
Composition Scheme under GST | Section 10 | CGST Act 2017
Govt. alerts taxpayers against fraudulent messages on GST refunds
GST Council Newsletter March 2020
GST implications on CSR & Donations
GST on Tour Operator Services
GST Registration – A Trigger Point
GSTN develops functionality for transfer of amount available in electronic cash ledger
India GST coronavirus measures: move to cash-based VAT payments, bad debts, ….
Pre-GST CENVAT credit available till June-end revised
Rajasthan govt hikes VAT on petrol, diesel
Services of leasing of satellite transponders are taxable at the rate of 5% GST
Taxability of Legal Services under GST (including registration provisions)
INDONESIA
COVID-19: Preliminary refund for VAT
Preliminary VAT refund automatically granted up to a maximum of IDR 5 billion
NEW ZEALAND
Government freezes Customs fees to boost recovery
PHILIPPINES
Deadlines for VAT refund applications extended
TAIWAN
Reduction of Import Tariffs for Alcohol and Exemption for Masks Due to COVID-19
UZBEKISTAN
Goods, and services to specified charitable funds and certain others are deductible are exempt from VAT
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