GGI FYI Indirect Taxes News
No 20 | October 2025
Latest updates in the area of Indirect Taxes as shared between members of the GGI Indirect Taxes PG. #ggi #ggiindirecttaxespg #ggifyinewsletters
CJEU clarifies VAT treatment of creditor actions – the Svilosa case (C-535/24)
Launch of Poland’s National e-Invoicing System
VAT in Mexico: Cash flow traps and compliance realities for multinationals
Simplified procedure for import of goods (Article 33a of the Polish VAT Act)
China issues draft VAT implementation regulations for 2026 tax reforms
Time limits on claiming input tax credits: Punitive outcomes for taxpayers
Principles governing representation in Swiss VAT matters
Case P-GmbH for a second time: The ECJ on excessive VAT to final customers and taxable persons
Transfer pricing adjustments may constitute the consideration for a taxable supply of services (ECJ Case 726/23)
E-invoicing and non-established taxable persons in Italy
VAT obligations for foreign companies in Switzerland: Key rules and compliance
Broadening the US sales tax base: A shift to a digital economy