• Posredni davki – kaj je novega v svetu?
Prispevek :

INDIRECT TAX NEWS - Najnovejša izdaja, št. 3/2017, BDO Global

09 oktober 2017

V spodnji priponki si lahko preberete zadnje BDO novice s področja posrednih davkov, ki so jih pripravili v BDO Brussels Worldwide Services BVBA.

Povzetek vsebine:

  • ROMANIA: The VAT split payment mechanism
  • BELGIUM: VAT and the letting of immovable property
  • CHILE: New requirements for claiming VAT credits
  • GERMANY: What VAT rate is applicable for so called “Wiesnbrezn”
  • HUNGARY: Mandatory data disclosure and the use of invoicing programs / Domestic provision regarding late payment interest is not in line with EU law
  • IRELAND: VAT treatment of road tolls and update on business concern over Brexit
  • ISRAEL: Global trade in goods - New age challenges
  • ITALY: Extension of the split payment mechanism
  • JAPAN: Update of consumption tax laws
  • LATVIA: Changes in the VAT law starting 1 January 2018
  • THE NETHERLANDS: To be zero rated or not be zero rated ….. that is the question
  • SERBIA: Draft rulebook regarding keeping VAT records and VAT calculation overview published
  • SINGAPORE: Taxation of cross-border services and low-value goods
  • SPAIN: What to do when the issuer of an incomplete invoice refuses to correct it / Formal requirements contrary to the right of VAT deduction
  • SWITZERLAND: Reduction of VAT rates on 1 January 2018 / Requirement for foreign companies operating in Switzerland to register for VAT from 1 January 2018 and changes to low value consignment relief delayed to 2019
  • UNITED KINGDOM: UK tightens distance selling rules
  • ZIMBABWE: Recent VAT developments in Zimbabwe