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VAT newsletter |January 2015 — Issue 1
EY’s 2014 Worldwide VAT,GST and Sales Tax Guide
You can access the latest guide here.
EY’s Indirect Tax Brieng: areview of global indirect tax
developments and issues,11th editionYou can access the latest brieng here.
Global EuropeEuropean Union — Massive VAT losses highlight need for major changes, Commission says
European Union — Commission report points to opportunities to improve national tax
systems
European Union — EY report on MOSS published by Commission
European Court of Justice — Judgment permits reliance on both domestic VAT law and
direct effect of EU law for sales transactions
Belgium — Supply of gas through a natural gas system
Hungary — Registration
Luxembourg — VAT rate increases
Portugal — Cancellation of proposed VAT rate change
Russia — VAT exemptions for imported scientic research products
Spain — Real-time VAT data from largest companies, corporations
Switzerland — VAT liability and group taxation — changes to the VAT Ordinance as of
1 January 2015
Ukraine — VAT rules for imported medical devices claried
Middle East, India and AfricaNigeria – Exemption on certain stock exchange transactions from VAT
Zambia – 2015 budget proposals
http://www.ey.com/GL/en/Services/Tax/Worldwide-VAT-GST-Sales-Tax-Guide---Country-listhttp://www.ey.com/GL/en/Services/Tax/VAT--GST-and-other-sales-taxes/EY-indirect-tax-briefing-dec-2014http://www.ey.com/GL/en/Services/Tax/VAT--GST-and-other-sales-taxes/EY-indirect-tax-briefing-dec-2014http://www.ey.com/GL/en/Services/Tax/Worldwide-VAT-GST-Sales-Tax-Guide---Country-list
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Americas
Bahamas — Impact of VAT onthe travel sectorEffective 1 January 2015, The Bahamas
is to introduce VAT with a standard rate
of 7.5%. VAT will apply to taxable supplies
made by taxable persons in The Bahamas
as well as applying to taxable importations
by any persons. There are a few important
points that need to be taken into
consideration:
• Hotel accommodation in The Bahamas
(plus ancillary charges) will be subject to
VAT at 7.5%.
• Live entertainment and excursions will
be subject to VAT at 7.5%.
For a copy of the latest guide issued by the
Government of the Bahamas, click here.
Suriname — Introductionof a VATSuriname is planning to introduce a value-
added tax (VAT) Effective 1 January 2016,
pursuant to a recommendation from the
International Monetary Fund (IMF). It is
expected that VAT will replace the current
tax on turnover and that basic foodstuffs
will be zero-rated. There are also plans to
reduce the income tax burden for low-
income earners.
In a press release dated 31 October 2014
concerning its Article IV consultation
with Suriname, the IMF noted that the
introduction of the tax is necessary to
secure the scal and economic progress
that the country has made in recent years.
https://www.bahamas.gov.bs/wps/wcm/connect/cc406e21-a92f-4236-8547-1c550ce91915/VAT+Guidance_Holiday+Accommodation+Tourism+Industry_final.pdf?MOD=AJPEREShttps://www.bahamas.gov.bs/wps/wcm/connect/cc406e21-a92f-4236-8547-1c550ce91915/VAT+Guidance_Holiday+Accommodation+Tourism+Industry_final.pdf?MOD=AJPERES
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India — GST developmentsDiscussions around GST have gathered
pace in India in recent months. The newly
Amended Constitution Amendment Bill was
tabled in the Lower House of the Indian
parliament on 19 December 2014. The bill
is expected to be debated and passed during
the budget session starting February 2015.
The new Government is looking at potential
implementation of GST in April 2016. While
there have been many false alarms around
GST in the past years, this time around, the
Government seems to be serious about its
implementation in April 2016, and industry
interest is very high.
Ernst & Young LLP (India) (EY India)
releases a quarterly magazine called India
Tax Insights. The October-December 2014
quarter was a special GST edition with
some very interesting articles around GST
covering views of industry, experts and EY
India partners.
Visit www.ey.com/indiataxinsights for an
online version of India Tax Insights – GST
special edition. EY India has also launched a
GST external client portal at www.ey.com/
in/GST that is useful for understanding the
India GST developments.
Japan — Postponement ofincrease in consumptiontax rateOn 18 November 2014, Japan’s Prime
Minister Shinzo Abe announced the
postponement of the increase
in the consumption tax rate to 10%. Therate increase was set to take effect as of 1
October 2015. The revised Consumption
Tax Law enacted on 22 August 2012 (the
CTL) prescribed an increase in the tax in
two phases: rst, an increase to 8% as of
1 April 2014, and then an increase to 10%
as of 1 October 2015. However, the CTL
also included an “economic resiliency”
clause that, if applied, would suspend the
implementation of the tax rate increase.
The “economic resiliency” clause subjectsthe increase in the consumption tax to the
condition of improvement in economic
conditions and states that before the rate
is increased, various economic indicators,
such as nominal GDP, real GDP and price
trends, as well as the general state of the
economy, will be considered. Based on
these considerations, the clause states that
necessary measures, including suspending
implementation of the rate increase, will be
taken.
Timing of a future rate increase
The Prime Minister announced that the
consumption tax increase to 10% will
be postponed until 1 April 2017. The
postponement will not include an “economic
resiliency” clause, and there will be no
subsequent postponement. In order to
proceed with the postponement, the law
must be amended during next year’s regula
Diet session, where it will be considered.
Introduction of a reduced tax rate
Consideration of a reduced consumptiontax rate on certain daily necessities such
as foodstuffs is expected to continue. An
idea has been suggested to introduce it
at the same time as the above-mentioned
rate increase to 10%, in light of the time it
would take to design the mechanism and fo
companies to prepare for the changes.
Expected timeline for revisions
regarding cross-border transactions
The topic of services such as digital content
provided by overseas businesses had been
expected to be addressed in the 2015 taxreform. The specic direction of the tax
reform is normally announced in the ruling
party’s outline of tax reform proposals
each December, but this year’s ofcial
announcement is likely to be delayed until
the beginning of next year due to the
dissolving of the current Parliament and the
upcoming election.
Asia-Pacifc
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Thailand — Updated additional tax invoicingrequirements effective 1 January 2015In May 2013, the Revenue Department issued the Director General
(DG) Notication on VAT Nos. 194, 195, 196 and 197 requiring the
VAT operator to enter additional information in their tax invoices,
VAT credit notes and VAT debit notes, as well as their input VAT and
output VAT reports (“VAT documents”).
These additional requirements were for collecting taxpayers’
information so that the tax authority will be able to perform a quick
cross-check of information when the tax audit is undertaken.
These requirements were originally scheduled to come into force
starting from 1 January 2014. However, in late December 2013,
the Revenue Department issued a new set of DG Notications dated26 December 2013 to revoke the previous DG Notications and
defer the implementation date by another year (i.e., 1 January
2015). Under the new notications, key changes are highlighted
below.
Additional contents required in tax invoice, VAT credit notes and
VAT debit notes:
• Tax identication number of the customer who is registered
for VAT
• Identication of business place’s details of supplier and
customer:
• For head ofce, identied as “Head Ofce,” “HO,” “HQ” orve zeroes (“00000”)
• For branch ofce, identied as “Branch Number …,” “br.
no. …” or ve branch number digits as per the customer’s
VAT certicate
Additional information contents required in the input VAT and
output VAT reports:
Input VAT reports:
• Tax identication number of the seller of goods or services
• Identication of place of business of the seller of the goods or
service, which is presented on the tax invoice, VAT credit notes
and VAT debit notes, as “Head Ofce” or “Branch Number …”
Output VAT reports:
• Tax identication number of the customer who is registered
for VAT
• Identication of business place’s details of the customer who is
registered for VAT, which is presented on the tax invoice, VATcredit notes and VAT debit notes, as “Head Ofce” or “Branch
Number …”
In comparison between the old and new notications, the latter
makes more practical sense to VAT operator since the requirement
to add customers’ tax ID number is now limited only to those who
are registered as VAT operators and entitled to recover the input
VAT. This will facilitate compliance by VAT operators since the
required additional information of VAT-registered customers and
suppliers can be cross-checked from database provided on the
Revenue Department’s website — click here.
For further details, please refer to the Notication of the Director
General on VAT Nos. 199, 200, 201 and 202 and VAT reportsthat were attached to the Notication dated 26 December 2013.
Contact EY Indirect Tax Services if you require any assistance on
this matter.
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VAT newsletter |January 2015 — Issue 1
was entitled, under EU law, to claim VAT bad debt relief.
Further, if the repossessed car was subsequently soldat auction, there was no VAT due under domestic VAT
rules. In its judgment, the CJEU effectively endorsed
the taxpayer’s approach.
Belgium — Supply of gas through anatural gas systemThe Belgian VAT authorities published a new decision
(E.T. 126.566 of 3 October 2014) in which they
comment on the scope of article 38 of the VAT Directive
(article 14 bis of the Belgian VAT code) regarding the
place of supply rules for supplies of gas to taxable
dealers through a natural gas system situated within theterritory of the EU, or any network connected to such
a system. According to article 38 of the VAT Directive,
these supplies are deemed to take place where the
taxable dealer (i.e., the customer) is established. The
Belgian VAT authorities conrmed in the new decision
that article 38 of the VAT Directive covers only the
situation where, at the time of the supply, (i) gas is
located in the natural gas system itself or (ii) gas is
located on board of a vessel that is connected to the
natural gas system. Article 38 of the VAT Directive
cannot be used in other situations (e.g., supply of gas
through natural gas systems located outside the EU or
supply of gas on board of vessels not connected to anEU natural gas system). For these supplies, the default
place of supply rules apply. The decision seems to cover
only the supplies to taxable dealers and not the supplies
to customers not operating as taxable dealers (covered
by article 39 of the VAT Directive).
Hungary — Registration
Foreign taxable persons are currently not required to
obtain a VAT number in Hungary, provided their supply
of goods is performed in VAT warehouses and the
goods are not released from the warehouse, or if the
release is performed to third countries in the framework
of export customs procedures. From now on, foreign
taxable persons may also be exempt from Hungarian
VAT registration if the release was performed under
the legal title of intra-Community supply of goods and
if the remover of the goods agrees with the operator of
the warehouse, in writing, that the warehouse operator
shall take over the reporting of the intra-Community
supply of goods. In such cases the warehouse operator
and the foreign taxable person performing the intra-
Community supply of goods shall be jointly and
severally liable for complying with tax liabilities. There
are additional detailed rules concerning the applicability
of this business model.
Luxembourg — VAT rate increasesEffective 1 January 2015, the standard VAT rate was
increased to 17% from 15%, the intermediate VAT rate
was increased to 14% from 12% and the reduced rate
was increased to 8% from 6%. The super-reduced rate of
3% was not affected by the VAT rate increase. However,
it will not be applicable on the serving of alcoholic
beverages as well as on the construction work of a
house that is intended for renting anymore.
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Portugal — Cancellation of proposed VATrate changeThe planned increase of the Portuguese VAT rate (from
23% to 23.25%, announced on 30 April 2014) will
not now take place. This was announced in the recent
Proposal of the Budget Law for 2015 presented by the
Portuguese Government.
Russia — VAT exemptions for importedscientifc research products
The Russian Government released new regulations on
value-added-tax exemptions applicable to importedproducts. In Decree No. 1096, the Government
approved a list of scientic research materials that
can be imported into Russia on VAT-exempt basis,
the government press service said in an 27 October
statement. Imports of research materials that aren’t
produced in Russia can be exempted from VAT, it said.
Federal Law No. 151-FZ, dated 4 June, amended
Article 150 of the Russian Tax Code, according to the
statement. The amended Subsection 17, Article 150,
which allowed VAT-exempt imports of scientic research
materials into Russia, took effect 1 October, it said.
Spain — Real-time VAT data from largestcompanies, corporationsThe Spanish Tax Agency (AEAT) has announced a
new value-added tax management system that will
require about 62,000 large companies to provide the
tax authorities with “real time” billing information
online. On 20 October, the AEAT said the Immediate
Information Delivery system will enter into force
1 January 2017, following the adaptation of agency
computer systems and the approval of any necessary
regulations.
Switzerland — VAT liability and grouptaxation — changes to the VAT Ordinanceas of 1 January 2015The Federal Council decided on 12 November 2014
to make two important changes to the VAT Ordinance
(VATO) concerning the value-added-tax liability for
foreign companies and group taxation respectively. The
changes came into force on 1 January 2015.
Expanded VAT liability of foreign companies
Effective 1 January 2015, foreign companies
become VAT liable in Switzerland if they carry out
domestic supplies subject to acquisition tax (reverse
charge) and the revenue generated from the supplies
exceeds CHF100,000 per year. This provision shall
apply until the date of entry into force of the revised
VAT law, which will impose an even more extensive
VAT registration liability on foreign companies in
Switzerland.
The current provision in article.10.2.b of the VAT
law stipulates that companies domiciled abroad, thatprovide supplies exclusively subject to acquisition tax,
are excluded from VAT liability in Switzerland. The new
provision art. 9a in the VATO will stipulate that this
will apply only to supplies of and no longer to supplies
of goods.
This provision will affect primarily foreign companies
that conduct work in the construction industry and
services ancillary to construction in Switzerland.
However, the new provision will also affect all foreign
suppliers of electricity or natural gas in pipelines,
as these supplies also are subject to acquisition tax.
Moreover, this will affect foreign companies that rent
out or lease goods, or provide maintenance work inSwitzerland.
Because a potential tax liability in Switzerland has to
be self-assessed, the foreign company has to clarify
its VAT liability in Switzerland and register accordingly
if required to do so. Hence, foreign companies should
carefully consider whether the supplies they render
trigger a VAT liability in Switzerland, and if so, register
for VAT. As regards Swiss companies purchasing
supplies from abroad, it is advisable to practice caution
when the foreign supplier does not invoice Swiss VAT.
In particular there is the risk that the Swiss Federal Tax
Administration levies acquisition tax on the purchase ofsupplies, such as the ones mentioned above, even if the
foreign entity had an obligation to register for VAT in
Switzerland.
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Nigeria — Exemption on certain stockexchange transactions from VATThe Finance Minister, in exercise of her powers under
section 38 of the Value-Added Tax Act, Cap V1, Laws
of the Federation of Nigeria, 2004 (VAT Act), has
issued an order titled “Value-Added Tax (Exemption
of Commissions on Stock Exchange Transactions)
Order 2014” to exempt VAT on certain stock exchange
transactions for a period of ve years. This exemption
is aimed at encouraging the increase in stock exchange
transactions by bringing down the average cost of
transactions on the stock market.
Zambia — 2015 budget proposalsThe Value-Added Tax (VAT) Act is to be amended to
restrict the deduction of input tax for an intending
trader and provide for the Commissioner General to
make administrative rules on the deduction of input
tax incurred by intending traders. This measure will
restrict input tax deductible by intending traders to
corresponding business lines after the expiry of the
period where one has not commenced trading.
Section 17 of the VAT Act will be amended to clarify
the effective date of charging penalties on delayed
payments of tax due on a VAT return. This measure is
intended to ensure that the penalty for late payment
is linked to the due date of the return. Currently, the
penalty on late submission is linked to the date of
submission of the return instead of the due date of the
payment.
The VAT Act will be amended to provide clarity on what
items qualify for zero-rating under the project funded
by donor funds or co-nanced with the Government.
The measure is intended to clarify that only goods and
services that are deductible under the VAT Act qualify
for zero-rating under the relevant agreements and the
goods/services qualifying are those for the project/
program and not for the contractors, so as to avoid
possible abuse.
Middle East, India and Africa
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If you would like a copy of a green paper,
newsletter or alerts covering some of the
topics mentioned below, please click on the
link or contact Howard Lambert at howard.
lambert@ey.com.
Albania: to Ernst & Young Albania sh.p.k
has recently issued a global Tax Alert
regarding its VAT law that is aimed at
aligning Albania’s domestic law with
European VAT rules. This Tax Alert
highlights the main changes and their
impact on business.
Canada: Tax Matters, November 2014:
Ernst & Young LLP (Canada) has recently
issued the November 2014 issue of its
monthly client newsletter, Tax Matters.
From an indirect tax perspective, this issue
features the following items:
• Time to calculate GST/HST taxable
employee benets
• What boards should know about the
OECD’s BEPS project
• A recent Tax Court of Canada decision
that found trading within an RRSP is notevidence of a trading business
Croatia: EY Tax News: Ernst & Young d.o.o.
has recently published the June 2014
edition of its regular client newsletter, Tax
News. From an indirect tax perspective, the
edition includes the following items:
• Proposed amendments to the Croatian
VAT Act
• Proposed amendments to the Croatian
Real Estate Transfer Tax (RETT) Act
Czech Republic: EY Tax News, October
2014: Ernst & Young s.r.o. has recently
issued the October 2014 edition of its
regular client newsletter, Tax News. From
an indirect tax perspective, this edition
includes the following items:
• Tax code amendment
• VAT amendments — MOSS, VAT rate
amendment, technical amendment
(expansion of reverse-change
mechanism and changes regarding real
estate transfers)
• Tax administrator visits
• Summary and implications of the recent
Scandia CJEU judgment
Estonia: VAT — Obligation to declare €1,000
invoices.
France: France is progressing on the
expansion of electronic data processing
audit, and this applies also to companies
that are solely VAT-registered in France.
This is a hot topic since it applies to tax
audits that have been taking place since the
beginning of 2014.Germany: VAT Newsletter, September
and October 2014: VAT Newsletter
issued by Ernst & Young GmbH
Wirtschaftspruefungsgesellschaft that
includes details of changes to the German
annual VAT return.
Ghana: On 19 November 2014, the 2015
Budget Statement and Economic Policy of
the Government of Ghana were presented
to the Ghanaian Parliament. This includes
the imposition of value-added tax (VAT)
on fee-based nancial services and theimposition of a 5% at VAT rate on real
estate transactions.
Hungary: EY Tax Express: 10/2014 and
10/2015: Ernst & Young Tanácsadó
Korlátolt Felelõsségû Társaság has issued
the latest edition of Tax Express that
summarizes the most signicant tax
changes expected for 2015.
Ireland: VAT treatment of cross-border
intracompany transactions involving a VAT
group — tax authority view.
Latvia: Tax Newsletters, September andOctober 2014.
Malaysia: 2015 budget proposal: On 10
October 2014, Malaysia’s Finance Minister
delivered the 2015 budget speech. This
included details of the expanded scope of
items that are not subject to GST. A global
Tax Alert that outlines the key items in the
budget is now available on ey.com and can
be shared with your clients.
EY newsletters and alerts
mailto:howard.lambert%40ey.com?subject=mailto:howard.lambert%40ey.com?subject=mailto:howard.lambert%40ey.com?subject=mailto:howard.lambert%40ey.com?subject=
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Netherlands: Tax Update Weekly: Weekly
client e-newsletter — Issues 41 through
48, all from 2014 — a roundup of VAT
news from the Netherlands, EU and other
countries.
Slovakia: EY Tax News, July 2014. Ernst &
Young k.s. (EY Slovakia) has recently issued
the July 2014 issue of its regular client
publication, EY Tax News. The following
items may be of interest from an indirect
tax perspective:• Opinion of the Advocate General (AG)
on the possibility of xed establishment
creation for VAT purposes
• The Financial Directorate’s new guideline
on VAT ledger
Slovakia: EY Tax News, August 2014: EY
Slovakia has recently issued the August
2014 issue of its regular client publication,
EY Tax News. The following items may be of
interest from an indirect tax perspective:
• Court of Justice of the European Union
(CJEU) judgment on Skandia: VAT due
on intragroup supplies
• Upcoming changes to the VAT Act – how
could you be affected?
• Workshop – tax obstacles in retail
business
Slovakia: Tax News, September 2014:
EY Slovakia has recently issued the
September 2014 edition of its regular client
newsletter, EY Tax News. From an indirect
tax perspective this edition includes an
item on CJEU case C-492/13 Traum EOOD
regarding the VAT treatment on intra-
Community supplies where transactions
were subsequently found to be fraudulent.
UK: VAT News, weeks ending 13 October
2014, 20 October 2014, 27 October 2014,3 November 2014, 17 November 2014
and 24 November 2014. Weekly client
e-newsletter — a roundup of VAT news from
the UK, the EU and other countries.
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EY | Assurance | Tax | Transactions | Advisory
About EY
EY is a global leader in assurance, tax,
transaction and advisory services. The insights
and quality services we deliver help build
trust and confidence in the capital markets
and in economies the world over. We develop
outstanding leaders who team to deliver on our
promises to all of our stakeholders. In so doing,
we play a critical role in building a better workingworld for our people, for our clients and for our
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Limited, a UK company limited by guarantee,
does not provide services to clients. For more
information about our organization, please
visit ey.com.
© 2015 EYGM Limited.
All Rights Reserved.EYG no. YY3462
BSC no. 1501-1380569 W
ED None
This material has been prepared for general informational
purposes only and is not intended to be relied upon as
accounting, tax, or other professional advice. Please refer to
your advisors for specific advice.
US VAT practice leaders:
Karen Christie
New York, NY
+1 212 773 5552
karen.christie@ey.com
Ronnie Dassen
New York, NY
+1 212 773 6458
ronnie.dassen@ey.com
Anne Freden
San Francisco, CA
+1 415 894 8732
anne.freden@ey.com
Ela Choina
Chicago, IL
+1 312 879 2935
ela.choina@ey.com
Gino Dossche
New York, NY +1 212 773 6027
gino.dossche@ey.com
Regional resources:
Alex Cotopoulis
New York, NY
+1 212 773 8216
alex.cotopoulis@ey.com
Maria Hevia Alvarez
New York, NY
+1 648 831 2187
maria.heviaalvarez@ey.com
Deirdre Hogan
San Francisco, CA
+1 415 894 4926
deirdre.hogan@ey.com
Corin Hobbs
San Jose, CA
+1 408 947 6808
corin.hobbs@ey.com
Howard Lambert
Irvine, CA +1 949 437 0461
howard.lambert@ey.com
Steve Patton
New York, NY
+1 212 773 2827
steve.patton1@ey.com
Peter Molnar
New York, NY
+1 212 773 1329
peter.molnar@ey.com
Ernst & Young LLP
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