This month’s edition of VAT News highlights the CJEU judgment concerning the denial of an input VAT credit when VAT is incorrectly charged, an announcement from the European Commission that the cross border VAT ruling pilot project has been extended another year, a reminder of mandatory e-filing of VAT returns in the Netherlands, and the release of draft regulations on the taxation of digital imports in South Africa.
In addition, the newsletter highlights the following items of interest:
- a proposed bill in Denmark addressing VAT for B2C telecommunications service that takes place outside the EU
- the classification of late or underpaid VAT as a criminal offense in the Netherlands effective January 1, 2014
- the publication of draft legislation that no longer requires VAT invoices for transactions not subject to VAT in Russia
- the reinstatement of the 'consumption' test for export services in Vietnam.