Global Indirect Tax News

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Global Indirect Tax News

Monthly newsletter covering VAT, goods and services tax, sales tax issues, and customs and trade issues around the globe.

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September 2016

Americas

  • Colombia: The Tax and Customs Authority recently announced the implementation of scanners for non-intrusive inspections, to comply with the new customs code standards.

Asia Pacific

  • India: The Constitution Bill, 2014 for GST has been approved by the President.
  • India: The Central Board of Excise and Customs has issued clarification on service tax liability in the case of the hiring of goods without the transfer of a right to use goods.
  • India: The Bombay High Court has considered the applicability of VAT and service tax on the transfer of the right to use intellectual property, in two separate cases.
  • Japan: The place of supply rules for digital services are changing from 1 January 2017.

EMEA

  • Denmark: The tax authorities are being reorganized.
  • Egypt: The new VAT law applies as of 8 September 2016, at the rate of 13%.
  • France: As from 1 January 2018, VAT payers must use only secure and certified software and cash register systems.
  • France: As from 2020, all invoices between public-sector and their suppliers will be dematerialized.
  • Italy: The Pescara VAT Office has become competent for MOSS matters.
  • Italy: Bitcoin transactions are exempt from VAT.
  • Italy: There has been clarification regarding the recovery procedure for VAT paid following a tax assessment for split payment transactions.
  • Italy: The interest rate for customs deferment accounts has been set at 0.213%.
  • Ivory Coast: The 2016 Financial Law came into force on 4 January 2016, and introduced a number of reforms, particularly with regard to indirect taxes.
  • Netherlands: Questions have been referred to the CJEU regarding the VAT treatment of a guided tour of a stadium and museum visit.
  • Netherlands: The annual Budget has taken place, and the Tax Plan 2017 presented. The Tax Plan includes three indirect tax issues:
    • The VAT exemption for water sports associations is to be amended;
    • The definition of ‘building land’ is to be amended;
    • The VAT bad debt relief legislation is to be simplified.
  • Poland: The Government has published a draft bill including the abolition of quarterly VAT returns.
  • Portugal: Details have been published regarding the new excise duty refund scheme for road freight companies.
  • Russia: A draft law is being developed on the introduction of 'tax free'.
  • Russia: A draft law is being developed on amending the application of VAT to export operations.
  • Russia: A draft law is being developed on the right for taxpayers applying the special tax regime of single agricultural tax to voluntarily pay VAT.
  • Russia: Crude lead has been included in the list of goods for which temporary restrictions or prohibitions of export may be introduced.
  • Russia: Salt, sodium chloride and sea water have been included in the list of goods prohibited for import into Russia.
  • Spain: The General Tax Directorate has issued a tax binding rule on requirements for VAT e-invoicing.
  • United Kingdom: The tax authorities have issued guidance on the domestic reverse charge for telecoms services.
  • United Kingdom: The tax authorities have extended the transitional period for the application of new rules regarding VAT recovery on pension fund management costs.
  • United Kingdom: The Court of Appeal has ruled that a charity conducted an economic activity for VAT purposes.
  • United Kingdom: Another 'payment handling' VAT exemption case is being referred to the CJEU.

Eurasian Economic Union

  • Eurasian Economic Union: Tariff quota have been introduced on rice originating from Vietnam and certain agricultural goods.
  • Eurasian Economic Union: TThere have been amendments to the list and procedure for the import and export of certain pharmaceutical goods in the Eurasian Economic Union.

Archive

Global Indirect Tax News, August 2016

Global Indirect Tax News, July 2016

Global Indirect Tax News, June 2016

Global Indirect Tax News, May 2016

Global Indirect Tax News, April 2016

Global Indirect Tax News, March 2016

Global Indirect Tax News, February 2016

Global Indirect Tax News, January 2016

Global Indirect Tax News, November 2015

Global Indirect Tax News, October 2015

Global Indirect Tax News, September 2015

Global Indirect Tax News, August 2015

Global Indirect Tax News, July 2015

Global Indirect Tax News, June 2015

Global Indirect Tax News, May 2015

Global Indirect Tax News, April 2015

Global Indirect Tax News, March 2015

Global Indirect Tax News, February 2015

Global Indirect Tax News, January 2015

Global Indirect Tax News, December 2014

Global Indirect Tax News, November 2014

Global Indirect Tax News, October 2014

Global Indirect Tax News, September 2014

Global Indirect Tax News, August 2014

Global Indirect Tax News, July 2014

Global Indirect Tax News, June 2014

Global Indirect Tax News, May 2014

Global Indirect Tax News, April 2014

Global Indirect Tax News, March 2014

Global Indirect Tax News, February 2014

Global Indirect Tax News, January 2014

Global Indirect Tax News, December 2013

Global Indirect Tax News, November 2013

Global Indirect Tax News, October 2013

Global Indirect Tax News, September 2013

Global Indirect Tax News, August 2013

Global Indirect Tax News, July 2013

Global Indirect Tax News, June 2013

Global Indirect Tax News, May 2013

Global Indirect Tax News, April 2013

Global Indirect Tax News, March 2013

Global Indirect Tax News, February 2013

Global Indirect Tax News, January 2013

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