May/June 2019  
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International VAT Monitor
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Issue No. 3 - 2019 of the International VAT Monitor is now available online.

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Number 3 - 2019 contains the following:
How VAT-Free Can Free Internet Services Be?
Gorka Echevarría Zubeldia
A Critical Analysis of the Quick Fixes for the EU Intra-Community B2B VAT System
Mathijs Horsthuis and Frank Nelle
On 2 October 2018, the EU Member States agreed on the adoption of four regulatory changes which are intended to simplify the current VAT system for business-to-business (B2B) intra-Community trade, and to make that system more resistant to fraud and abuse. In this article, the authors provide a critical assessment of the four regulatory changes, the so-called “quick fixes”. Amongst other features, the authors analyse to what extent the quick fixes serve legal simplicity and neutrality. Further, the authors discuss various practicalities which are associated with the entry into force of the regulatory changes as per 1 January 2020.
Option to Subject the Letting of Immovable Property to VAT
Matthieu Possoz and Sören Vandeweyer
On 25 October 2018, Belgium (finally) introduced the highly anticipated optional regime to subject the letting of immovable property to VAT as of 1 January 2019. Until recently, Belgium was the only EU Member State that had not yet introduced such an optional VAT regime. In this article, the authors describe the specific exclusion categories and structures that have been used in the past to avoid the VAT exemption under the former regime and examine the new regime and how these structures can still be used today.
Reducing the VAT Gap – Polish Experience and Legislative Measures Introduced in Years 2016-2018
Jan Sarnowski and Paweł Seler
Over the past 10 years we have witnessed a sharp increase followed by a significant drop of Poland’s VAT gap. In this article, the authors discuss the numerous legislative efforts undertaken by Poland during the period 2016-2018 which have led to this positive outcome.
GCC VAT Recovery: “I Wanna Make Sure You’re Ready”
Ton van Doremalen and Wouter Kolkman
The GCC VAT regimes in Saudi Arabia, the United Arab Emirates and especially Bahrain are still relatively new, and businesses are still in the process of coming to grips with them. In this article, the authors analyse various options that may be available to enhance the VAT (recovery) position of holding companies in these countries taking into account case law of the Court of Justice of the European Union.
GST on Offshore Tour Operators
Anton Joseph
In this article, the author explains the development of the law relating to goods and services tax (GST) as it applies to tour operators offshore selling holiday packages to non-resident tourists. The changes will bring tour operators within GST liability, including the requirement to register for GST in Australia. It remains to be seen whether the changes will adversely affect the industry.
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