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The UAE has published the decision that official participants of Expo 2020 will be allowed VAT refunds even if they are not UAE VAT registered. Expo 2020 is a registered exhibition due to take place in Dubai from October 2020 to April 2021. Official participants of the Expo are countries and intergovernmental organisations that have…
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Input VAT recovery is possible on vehicles and mobile phones within Bahrain and the National Bureau for Revenue (NBR) where there is both business and personal use. The NBR has released guidance on how to determine a fair and reasonable allocation as well as a simplified method that can be applied to make the calculation. …
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South Africa has long been one of the states that insist upon VAT registration for foreign entities supplying inward digital services, with the unusually aggressive position of this applying to B2B as well as B2C transactions. As of 1 April, it has now widened the definition of services caught by the provision to include online…
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As of 1 October 2019, B2B supplies of most building and construction services will no longer require the supplier to charge UK VAT but will be reverse chargeable for the customer (see here for the rules). The application of the law is complex as it applies to services covered by the UK’s “CIS” scheme for…
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Two recent ECJ cases that were joined into one hearing continue the trend of the last few years of rolling back the German authorities’ one-time insistence on pedantically precise details on VAT invoices. The cases concern addresses on VAT invoices, and whether they need to be precisely the address at which the supplier carried out…
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In a recent state appeal court case the authorities found that an SSC provider that involved itself in customer documentation and contract processing for its client was involved in intermediary services with respect to its client’s supply of goods, rather than classic office support services. This caused it to lose its zero ratings for back-office…
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The Polish government has announced a further delay in its plan to phase out VAT returns in favour of SAF-T file uploads. This will now be phased in on 1 January 2020 for large companies (over 250 employees or €50 million turnover, and 1 January 2021 for other taxpayers.
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