Prehľad zmien z oblasti Medzinárodných daní za druhý kvartál 2022 sa venuje aktuálnym témam s ohľadom na medzinárodné zdaňovanie.
Austria
CASE LAW
− Incorrect customs declaration precludes the IOSS procedure (Sec 6 para 4 no 9 Austrian VAT Act)
− If in the customs declaration no or an invalid IOSS VAT ID-number is stated, the tax exemption according to Sec 6 para 4 no 9 Austrian VAT Act (IOSS scheme) is not applicable for the import of goods (irrespective of the reasons for missing or incorrect information).
− A retrospectively indication of the IOSS VAT ID-number in the customs declaration is not possible (Federal Tax Court, 3 November 2023, RV/7200067/2023).
− Application of the simplification rule for triangular transactions after corrections (Art 3 para 8 and Art 25 Austrian VAT Act)
− The simplification rule for triangular transactions may apply with ex nunc effect if a missing condition is only fulfilled after the supplies have been carried out with proper reference to reverse charge (e.g. by subsequently issuing a correct invoice).
− The simplification rule may also apply if a triangular transaction is incorrectly declared as an intra-Community supply in the recapitulative statement (i.e. the taxable person has not ticked the relevant box for triangular transactions in the recap statement), as this is only a formal but no substantive criteria (Federal Tax Court, 7 December 2023, RV/6101039/2015).
− Proof of iC transportation
− The proof of transport or dispatch required to claim the tax exemption for iC supplies may also be provided in electronic form (e.g. by sending a pdf file).
− For the proof of transport, collective invoices are also permitted (No 4006 Austrian VAT guidelines 15 December 2023).
Bulgaria
TAX AUTHORITIES’ PRACTICE
− VAT treatment of custody and depository services provided by a bank
− Services of storage of financial instruments provided by the bank for which no distinction is made according to the type of client cannot be defined as specific and essential for the management of specialized investment funds and therefore do not fall within the scope of the exemption under Article 135(1)(g) of the VAT Directive (NRA’s Statement No. М-24-39-101/28 December 2023, Link).
Czech Republic
AMENDMENTS TO THE VAT ACT/FISCAL CODE
− As of 1 January 2024
− Introduction of a new notification obligation for payments abroad mediated by payment service providers. This amendment concerns transposition of Council Directive (EU) 2020/284 (417/2023 Col., Link).
TAX AUTHORITIES’ PRACTICE
− As of 1 January 2024
− Introduction of guidelines including information for selected supplies of goods and services and VAT rates (Link);
− Introduction of guidelines including information for the application of input VAT deduction to selected passenger cars (Link);
− Introduction of guidelines including information for the determination of the tax base when changing VAT rates (Link);
− Introduction of guidelines including information for binding ruling on determination of the VAT rate, VAT exemption with entitlement to deduct input VAT or application of reverse-charge (Link);
Germany
AMENDMENTS TO THE VAT ACT/FISCAL CODE
− As of 1 January 2024
− The (temporary) reduced VAT rate for inhouse gastronomy services due to COVID-19 is now revoked and the general VAT rate of 19 % is applicable again (Sec. 12 para. 2 no. 15 German VATA).
− Special obligations for payment service providers, who make more than 25 cross-border payments to the same payee per calendar quarter as part of their payment services. Reports must be submitted quarterly (no obligation to submit “zero-reports”). Violations are punishable by fines of up to EUR 5,000.00 (Sec. 22g and 26a German VATA JStG 2022 16 December 2022 BGBl 2022 I P. 2294 Art. 243a – 246d VAT Directive).
Hungary
AMENDMENTS TO THE VAT ACT/FISCAL CODE
− As of 1 January 2024
− Introduction of electronic VAT system (eVAT), where VAT returns can be submitted either:
− Via an e-VAT machine-to-machine (M2M);
− Via the electronic interface provided by the tax authority (eVAT web interface);
− By submitting based on Act CL of 2017 (Act CXXVII of 2007 – on Value Added Tax 184. §).
− Application for VAT exemption for the supply of services and dental prostheses by human dentists and dental technicians as well as the transport of injured persons or patients in means of transport specially equipped for this purpose, carried out with an official authorization (Act CXXVII of 2007 – on Value Added Tax 85. § (1) e, q).
− Introduction of reduced VAT rate of 18 % for dessert-type cheese products and VAT rate of 5 % for imports of certain works of art.
− Implementation of a new 0 % VAT rate for the sale of daily newspapers published at least four times a week (Act CXXVII of 2007 – on Value Added Tax 82. § (4)-(5)).
− Implementation of a new return system for beverage packaging (DRS), where the deposit fee is not part of the tax base (Act CXXVII of 2007 – on Value Added Tax 77. § (2)).
TAX AUTHORITIES’ PRACTICE
− As of 1 January 2024
− Payment service providers established in the European Union have to provide data on cross-border payment transactions on a calendar quarterly basis to the tax authorities (Hungarian Tax Authority notice: Link).
Poland
AMENDMENTS TO THE VAT ACT/FISCAL CODE
− Postponement of the mandatory use of national e-invoicing system (new date will be provided) (Link).
− As of 1 July 2024 (planned)
− Implementation of DAC7 with new deadlines for reporting platform operators to perform:
− due diligence procedures for 2023 – by 31 December 2024,
− reporting obligations for 2023 – by 31 January 2025 (Link)
TAX AUTHORITIES’ PRACTICE
− The supply of a modular house qualifies as “supply of goods with installation” (Individual ruling of 31 January 2024, ref. 0113-KDIPT1-2.4012.714.2023.2.PRP Link).
CASE LAW
− Input VAT deduction on purchases related to CSR activities
− Input VAT deduction for services in connection with corporate social responsibility activities (CSR) requires the prove of the impact of these activities on the taxable persons business (Judgement of the Supreme Administrative Court of 2 February 2024, ref. I FSK 1474/20, Link).
Serbia
AMENDMENTS TO THE VAT ACT/FISCAL CODE
− As of 1 January 2024
− VAT exemption for advance payment, if there is a contract proving that the advance payment was made as (part of) compensation for the supply of goods that will be made while those goods are in the customs warehouse procedure (“Official Gazette of the Republic of Serbia” – issue No. 116/2023, dated 26 December 2023, coming into force on 1 January 2024).
− The deadline for electronic recording of VAT (issuing electronic invoices, submitting individual records, submitting aggregate records) has been reduced from 15 to 10 days after the end of the tax period. If the electronic invoice is not issued within the specified period, the taxpayer must submit an individual record for that period (“Official Gazette of the Republic of Serbia” – issue No. 116/2023, dated 26 December 2023).
Slovenia
TAX AUTHORITIES’ PRACTICE
− As of 1 January 2024
− Implementation of a stricter penalty policy for late/no filings of VAT returns (Link).
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