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Transport of goods to third countries not always without VAT

2017-07-27
Services consisting in the transport of goods to countries outside the European Union, which are not supplied directly to the consignor or the consignee of such goods, but to their contractual counterparty, are not exempt from VAT or covered with a VAT rate of 0% – so adjudicated the Court of Justice of the European Union in its judgment of 29 June 2017 in the case of ‘L.Č.’ IK v Valsts ieņēmumu dienests (C-288/16).
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Intangible services with the limit next year and other changes in the CIT Act

2017-07-27

Works are underway on the proposal of the Act amending primarily the Corporate Income Tax Act. As stated in the rationale for the Act published in July 2017, its basic objective is to seal the tax system by assuring the possibility to connect the amount of tax paid by entities with the actual place where income is generated.

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The Ministry of Finance is planning further changes in the Standard Audit File (JPK)

2017-07-27

On 7 July this year the Ministry of Finance started tax consultations regarding further changes in JPK_VAT files.

As stated in the notification on the commenced consultations, the first objective of the consultations is to implement modifications in technical and content-related terms to the existing JPK_VAT scheme, in particular to liquidate redundant data, to modify the file structure on technical and IT level, to add new data that would enable better use of the JPK_VAT scheme both by tax authorities and by taxable persons

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