International VAT Monitor Index 2009 - empcom.gov.in

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Index 2009 – Unused goods 406 Indonesia – Fee trade zones 319 Ireland – Filing and payment 147 – Low-emission company cars 147 – Penalties 148 – Place of supply – Refunds of VAT 503 – Public bodies 407 – Second-hand cars 223, 503 – Standard rate 54, 147 – Tea and coffee 148 – Travel agents 147, 407 – Unjust enrichment 148 Israel – Standard rate 407 Italy – Annual VAT returns 223 – Cash accounting 319 – Cash accounting method 54 – Contribution of lease contracts to real estate fund 56 – Crediting excess input tax 55 – Electronic transmission of sales 223 – Emission rights 224 – Excess input VAT 408 – Infringement procedure – Taxable amount 224 – Infringement procedure – Transposition of two Directives 56 – Intermediary services 408 – Letting of immovable property 56 – Non-resident entities 504 – Pay-TV 55 – Penalties on voluntary settlement 55 – Place of supply – Refunds of VAT 408, 504 – Products subject to excise duty 408 – Refund of VAT 408 – Renovation of dwellings 55 – Reverse charge mechanism 223 – Taxable amount – Value at arm’s length 408 – Thresholds 408 – Use of identification numbers – Non-resident entities 55 Japan – Consumption tax 319 Kenya – Financial services 319 – Mobile telephones 319 – Tax relief 319 – Zero rates 319 Korea (Rep.) – Administrative obligations 57 Kyrgyzstan – New Tax Code 57 Laos – Extension of VAT 148 – Utilities, beer and fuel 148 Latvia – Authors 57 – Building land 148, 409 – Compensation of VAT claims 57 – Infringement procedure – Building land 320 – New buildings 57 – Optional regimes 504 – Place of supply – Refunds of VAT 504 – Rates of VAT 57 – Reduced rate 319 – Standard rate 504 – Travellers’ allowances 57 – VAT options 409 Liechtenstein – Anti-fraud agreement with the European Union – Ecofin 148 Lithuania – Place of supply – Refunds of VAT 505 – Rates of VAT 58 – Reduced rates 409 Luxembourg – Cooperation between tax administrations 224 – Infringement procedures – Reduced rate 58, 505 – Payment codes 58 – Place of supply – Refunds of VAT 320, 505 Macedonia – Deferral of payment 148 Madagascar – Budget for 2009 58 – Refunds of VAT 149 Malawi – Budget 2009/10 409 Malta – Administrative penalties 225 – Interest 58 – Interest rate 225 – Pharmaceuticals and food 226 – Place of supply – Refunds of VAT 505 Mexico – Medical products 320 – New consumption tax 505 Moldova – Online filing 58 – Taxable persons 226 – Transnistria – Discriminatory VAT treatment 149 Monaco – Registration thresholds 226 Montenegro – Deferral of VAT on importation 320 Morocco – Registration threshold 58 Namibia – Zero rate 226 Nepal – Construction 409 – Hydro-electrical projects 409 – Registration 409 Netherlands – Anti-fraud measures 506 – Company cars 149 – Economic stimulus package 227, 320, 410 – Infringement procedure – Provision of personnel 59 – Infringement procedures – Reduced VAT rate 59 – Intra-Community VAT fraud 320 – Invoicing requirements 226 – LEDs 506 – Place-of-supply rules – Refunds of VAT 227, 506 – Quarterly VAT returns 58 – Reduced rate 505 – Refunds of excess input VAT 505 – Standard rate 58 – Trade in CO2 emission rights 409 – VAT Compensation Fund 410 – Vocational training 505 New Zealand – Small and medium-sized businesses 149, 227 – Tax reform 506 – Tour operators 410 – Treasury briefing 59 Niue – Consumption tax 410 Norway – New VAT Act 321, 411 OECD – Recovery of VAT – Survey 321 – VAT Conference 506 Pakistan – Introduction of VAT 321, 411 – Retail stage 411 Peru – Advance VAT collection 228 Philippines – Directors’ remuneration 59 Poland – Additional tax liability 61 – Bad-debt relief 60 – Call-off stocks 59 – Contributions in kind 321 – Correcting invoices 60 – Council Decision – Small businesses 507 – Deduction of input VAT 61 – Documentary evidence 61 – Exports 60 – Fairs and exhibitions 60 – Gifts of low value 61 6 INTERNATIONAL VAT MONITOR NOVEMBER/DECEMBER 2009 © IBFD
– Infringement procedure – Children’s items 61 – Infringement procedure – Cross-border passenger transport 321 – Infringement procedure – Taxable amount 228 – Non-deductible input tax 60 – Perpetual usufruct 61 – Place of supply – Refunds of VAT 507 – Postponed accounting 60 – Quarterly VAT returns 61 – Refunds to new taxable persons 60 – Registration threshold 61, 507 – Reverse charge mechanism 61 – Supply of imported goods 61 – Transfer of a business 59 – Used goods 60 – Work on goods 61 Portugal – Artistic services 229 – Bad-debt relief 62 – Donations 62 – Imports 507 – Infringement procedure – Flat-rate farmers 322 – Leasing by financial institutions 228 – National transport 322 – Option for taxation of sublease 62 – Place of supply – Refunds of VAT 508 – Place-of-supply rules – Refund procedure 62 – Recapitulative VAT statements 507 – Reduced rate 62 – Refund application threshold 228 – Refunds of VAT 63 – Registration 507 – Reverse charge mechanism 63, 228 Romania – Administrative penalties 229 – Cars and car fuel 229 – Groups 63 – Import VAT 63 – Inactive taxpayers 322 – Incidental intra-Community acquisitions 64 – Interest and penalties 323 – Means of transport 323 – New VAT return 64 – Option for taxation 64 – Place of supply – Refunds of VAT 508 – Rescheduled tax payments 323 – Residential property 63 – Supplies of buildings 63 – Tax period 229 – Tax procedures 322 – Tax record 323 – Travellers’ allowance 64 Russia – Accelerated refunds 66, 508 – Amendments to the VAT chapter of the Tax Code 64 – Commercial credit 324 – Contributions to charter capital 508 – Customs brokers 230, 412 – Deferred expenses 508 – Deferred payment 65 – Diplomatic tax immunity 411 – Discounts and bonuses 230 – Due care and diligence 323 – Electronic invoices 509 – Foreign exchange differences 508 – Funds transferred to subsidiary 411 – Imported production equipment 323 – Joint construction 412 – Lease agreements 230 – Leasehold improvements 324, 411 – Non-resident suppliers 65 – Penalties 509 – Prepayments 229 – Purchase ledgers and sales ledgers 323 – Recovery of VAT on construction 230 – Recovery of VAT – Real estate and capital goods 65 – Refund procedure 325 – Sales bonuses 66 – Separate accounting 508 – Subsidies 324 – Trade-in sales of vehicles 149 – Transfer of creditor’s rights 149 – Transfer of right to receive securities 412 – Transfers between insurers 149 – Transport of imported goods 324 – VAT invoices – Seller’s name 411 St Kitts and Nevis – Introduction of VAT 230 Serbia – Tax procedure and administration 231 Seychelles – Tax reform 325 Singapore – Appeals 509 – Deduction by funds 150 – Electronic vouchers 509 – Exempt wine 150 – International aircraft 150 – Temporary removal from GST control 150 – Trusts 509 Slovak Republic – Group registration 231 – Late registration 231 – Place of supply – Refunds of VAT 509 – Refund of VAT 232 – Time of deduction 231 Slovenia – Accelerated refunds 150 – Cancellation of VAT identification numbers 412 – Correction of output VAT 150 – Electronic VAT returns and EC sales listing forms 150 – Filing and payment deadlines 412 – First VAT return 413 – Guarantees 412 – Joint liability 412 – Open-market value 412 – Place of supply – Refunds of VAT 509 – Pro rata 150 – Refund of excess input VAT 325 Index 2009 – Reverse charge mechanism 412 South Africa – Combating fraud 325 – Company reorganizations 151 – Compulsory registration threshold 150 – Corporate reorganizations 232 – Documentary proof 413 – Duty and tax-free shops 413 – FIFA World Cup 2010 413 – General Rulings Register 232 – Guides 232 – Interest on overpaid VAT 325 – Interest on underpaid VAT 325 – Issuing of invoices in the case of sale of a business 509 – Late-payment interest 151 – Tax periods – Cut-off dates 232 – Transfer of an enterprise 325 – VAT fraud 66, 151 – Voluntary registration threshold 151 – Withdrawal of VAT rulings 413 Spain – Bad-debt relief 67 – Import VAT 67 – Infringement procedure – Travel agents 510 – List of invoices 413 – Low-value imports 67 – Place of supply – Refunds of VAT 510 – Place of supply of services, VAT refunds and fraud 326 – Rates 510 – Recapitulative statements 414 – Refunds of VAT 66, 414 – Taxable person 67 – Transfer of businesses 67 – Travellers’ allowances 67 Sri Lanka – Deduction of input tax 68, 151 – Exemptions 68 – Rates 151 – Registration threshold 68, 151 – VAT rates 68 Sudan – VAT rates 68 Sweden – Construction sector 233 – Letting of commercial buildings 68 – Place of supply 233 – Place of supply – Refunds of VAT 510 – Proposed Decision – Cash-based deduction 510 – Refunds of VAT 233 – Sales List 233 – VAT compensation 68 – VAT grouping 68 Switzerland – Anti-fraud agreement with the European Union 152 – Free warehouses 151 – New VAT Act 326 – Standard rate 152 © IBFD INTERNATIONAL VAT MONITOR NOVEMBER/DECEMBER 2009 7
Page 1: International VAT Monitor Index 200
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International VAT Monitor Index 2009 - empcom.gov.in

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