The VAT gap across the EU decreased by €8.7bn during 2015 to an overall figure of €151.5bn. As a percentage, this represents a narrowing of the gap by 2.1% to 12.7% in 2015. Actual VAT revenues for the year across the EU rose by 5.8%.
HMRC has seen 7,185 internet retailers register for VAT since March 2016, following the announcement of new powers to hold online marketplaces liable for unpaid VAT. This represents a tenfold increase over the 695 registrations in 2015.
HMRC has published guidance for gaming operators on the new requirement to include ‘freeplays’ in their remote gaming duty calculations for accounting periods beginning after 31 July 2017.
The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order, SI 2017/778, removes the ‘use and enjoyment’ rule in VAT legislation for supplies of mobile telecommunications services to non-business users when outside the EU, with effect from 1 November 2017.
The European Commission invites interested parties to submit their views by 16 October 2017 on whether there is a need for EU action to introduce an effective tool to allow for systematic exchange of customs-related information with third countries.
The National Audit Office has highlighted the risks to timely implementation of HMRC’s new Customs Declaration Service, which is due to replace CHIEF by January 2019.
The Welsh Assembly has passed the Landfill Disposals Tax (Wales) Bill, which will replace landfill tax in Wales from April 2018. The Bill is expected to receive Royal Assent this summer.
The Council of the EU has agreed on the Commission’s proposal to keep the aviation EU emissions trading system (ETS) in its current limited form, applying only to flights within the EEA, for 2017 and beyond.
The advocate general at the CJEU has concluded that contract bridge is a sport for the purposes of the EU VAT directive.
The Scottish Parliament has passed the Air Departure Tax (Scotland) Bill, which sets out the structure of the devolved air departure tax and how it will be administered by Revenue Scotland when the new tax replaces air passenger duty in Scotland from April 2018.