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The March 2016 issue of the Global VAT/GST Newsletter provides updates from Baker McKenzie's Global VAT/GST practice on recent VAT and legal developments — both on a regional and a local country basis.

In this Issue:


  • Brazilian taxes on payments to non-residents in consideration for cloud computing, data center and license of software


  • Partnerships can participate in VAT groups as controlled entities: German case law reacts to ECoJ's lead
  • Federal Tax Court takes very restrictive approach to formal requirements for VAT exemptions


  • Modified invoicing requirements for continuous supplies
  • Quicker VAT refund for reliable taxpayers


  • New policies and guidelines relating to statute of limitation, reverse charge system, cross-border and group transactions

The Netherlands

  • A VATable person engaged in VAT fraud has the right of defence
  • Bitcoin exchange: VATable or not?
  • VAT on the sale of non-refundable tickets
  • VAT exemption for management of special investment funds


  • Cost sharing VAT exemption: Recent criteria issued by the Spanish Tax Authorities


  • Sweden changes its rules for transfer of going concern

United Kingdom

  • Vouchers in the spotlight again


  • New tax for large financial transactions of special taxpayers
  • New guidelines and decrees regarding the tax for large financial transactions of special taxpayers
  • Revenue Service extends term for complying with labeling rules for alcoholic beverages
  • Revenue Service requires National Electoral Council to file monthly statement of VAT-exonerated operations
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