This month’s edition of VAT News highlights the CJEU judgment concerning the movement of ‘own goods’ within the EU, an announcement that the European Parliament supports the introduction of a standard VAT return in the EU, and an announcement from the South African Revenue Agency that the digital imports regime will most likely be postponed until later this year.
In addition, the newsletter highlights the following items of interest:
- domestic reverse charge on consumer electronics in Denmark beginning July 1, 2014
- extension of e-invoicing transitional period to April 1, 2014 in Turkey
- new non-resident GST registration rules beginning April 1, 2014 in New Zealand
- guidance issued on GST advance ruling system in Singapore