Headlines – Subjects of research and development works
Dossiers, articles and news
– Déclarations et contrôles des factures en Pologne – Le ministère polonais des Finances espère introduire un régime de déclaration des factures électroniques de TVA en direct en 2021. Il s’inspirera du modèle italien SdI. Cette disposition montrée avec ce diaporama du système déclaratif créé en 2012, vient d’être adoptée par la Pologne pour 2021 après une application en Inde et G.C.C. de manière internationale.
Cela pourrait obliger les entreprises à produire d’abord des projets de factures de vente à soumettre en direct aux autorités fiscales pour vérification et approbation. Ce n’est qu’alors que les factures seront émises au client pour règlement. Cela permettrait à l’administration fiscale nationale polonaise de vérifier et de rapprocher numériquement toutes les factures de vente et d’achat correspondantes. Un projet pilote de factures électroniques B2G est déjà en cours. Un bref résumé traduit de l’article original de Richard Asquith le 16 janvier sur Avalara.
– La taxation comme nouvelle gouvernance mondiale ? – Étude portant sur l’utilisation des taxes de vente comme outils de régulation internationale des conflits – Où comment l’Organisation des Nations Unies pourrait utiliser ces taxes comme facteur de régulation en faveur de la Paix.(In English)
– Déclaration numérique des factures – Le gouvernement français dans projet de loi de finances 2020 annonce art. 56 : première étape d’une obligation générale de facturation électronique dans les relations B2B ? Retrouvez tous les détails de cette mesure dans l’article de Laurent Poigt et Zuzana Jandova de PwC France, dispositions déclaratives des factures décrites dans DAGTVA en 2012.
– La taxation indirecte du futur – World – July 2019 – Un Marché Unique Mondial est en vue !
– The future of indirect taxation – World – July 2019 – The World Single Market is on the way!
– Breaking News – France – 26 June 2019 – I am proud to announce that DAGTVA is nominated at the final shortlist for the Innovation & Transformation of the Year – Accountants in Industry at the British Accountancy Awards 2019!
– Université de Toulouse 1 Capitole – France – Mai 2019 – Damien Falco – Prix de thèse Dalloz 2018 et Prix de thèse de la Cour des Comptes 2019 pour son Mémoire de thèse « La fraude à la TVA » dans laquelle DAGTVA est analysé par Damien Falco sur plus de 26 pages dans de multiples configurations liées au paiement scindé.
– University of Toulouse 1 Capitole – France – May 2019 – Damien Falco – Dalloz Dissertation Prize 2018 and price thesis Court of Auditors’ Award 2019 for his thesis dissertation « VAT fraud » in which DAGTVA is analyzed by Damien Falco on more than 26 pages in multiple configurations related to the split payment.
France – 7 mars 2019 – Taxe GAFA et Gilets Jaunes. –
United Kingdom – 7 February 2019 – Brexit Borders only on invoices. –
United Kingdom – 26 January 2019 – Brexit UK May be win. –
United Kingdom – 17 January 2019 – Brexit solution after the Parliament decision to refuse the « Deal ». –
France – 4-5-9-10 Décembre 2018 – Gilets Jaunes & TVA –
Brazil – November 2018 – Brazil wants to adopt the new India tax system based on the DAGTVA declarative system (see below about the achieving of used digital statements in the world).
United Kingdom and Spain – November 2018 – After the draft Brexit deal (14 & 19 November) – Why the actual European Single Market is « dead » for the second time with Gibraltar, a peddle in the European shoe.
United Kingdom – October 2018 – The birth of the World Single Market – Brexit and the future of VAT (4 October) – Deal or no Deal with the EU, how the UK will force the EU to change the paradigm of the actual European Single Market and take the leadership of the world indirect taxation, arguments for an agreement in the Brexit’ negotiations in the context where the actual European Single Market is probably already « dead » (14 October) and The birth of the World Single Market.
BREXIT special case : the new 2018 version of the more efficient indirect tax system DAGTVA® is now ready for a first overview of an B2B VAT cross-border and an B²B VAT domestic transactions. The difference with the former version, the foreign banking system is not involved in the DAGTVA® process. All VAT taxes processes are concentrated in the buyer’s country (UK). If the duty-free imports are applied by the buyer’s country (UK), the indirect taxation system is completely neutral as we see it on the European Single Market and may be included inside the EFTA with an EEA agreement. It is possible to apply this solution for the Brexit with “Making Tax Digital” (MTD) and the split banking payment and take in consideration the border problem of Ireland. United Kingdom would be in the same tax and border situation after the Brexit than today and nothing change with the European Union. A situation by default with a trading system that would come close to the Norwegian model, position on the both inside and outside the European Union. It is also impossible for the European Union to deny to the United Kingdom what has been granted to Italy in terms of electronic invoicing and split payment, even if this split payment is different from DAGTVA.
This is exactly what is shown with DAGTVA® and found in the wishes of the Government published in the Prime Minister’s document of 7 July 2018.
Airbus and other companies which would stay in the UK as today in their special status. With DAGTVA® the Ireland / United Kingdom border is useless and preserves the integrity of the United Kingdom with Scotland that could leave if an EFTA is not found. Don’t be afraid, « agreement or not agreement » on Brexit, with DAGTVA® the result would be the same, it is the free market and prefigure the future World Single Market, everything is saved. Also, fraud would be impossible!
United Kingdom with the HMRC is launching “Making Tax Digital” (MTD) in April 2019 and I am proud, at the beginning of 2018 to announce that the GCC – Gulf Cooperation Council and United Arab Emirates – have set up with « ESS » and India with « E-WAY », the two first international interstate taxation systems for electronic billing in the framework of VAT, describe in the DAGTVA® declarative system in 2012. “Making Tax Digital” (MTD) in April 2019 will be the third international interstate taxation system.
The European Union by the Council also comes in December to set the new guidelines, that are not as far in terms, for digital tax reporting. Many EU members as: Spain since July 2017, Hungary in next July, United Kingdom with the HMRC is launching the “Making Tax Digital” (MTD) in April 2019, Italy, Greece, etc.., and now around the world, (study by PwC Michaela Merz: « How the World of VAT/GST will look in five years from now » presented at the IVA conference in Stockholm 10/2018) are setting up electronic billing systems close to and described by DAGTVA® in 2012, but only the control by match between seller and buyer invoices exist with DAGTVA® in « ESS » and « E-WAY », even if in India this matching option is temporary suspended following some congestion problems due the centralisation’s flow inside the tax returns database. It is a defect of youth that may be corrected when all local tax authorities will receive these tax returns directly.
It is fantastic to obtain these results only six years after the creation of DAGTVA® and I consider, by these applications, the objectives of the first part of DAGTVA®, the declarative system, achieved. These results now concern the majority of the world’s population, through companies subjected to VAT.
The next step of DAGTVA® that will not delay and will surely see the « split banking payment » with the answer for the HMRC call for evidence (next §) where the VAT or other indirect taxes are directly collected on the payment, and do not confuse the « split banking payment » with the « split payment ». It is not exactly the « split payment » executed outside the banking system by the business even if NET and VAT are in bank’ accounts.
United Kingdom – June 2018 – HMRC – Call for evidence in alternative method of VAT collection – split payment in the case of Brexit, Details of the answer.
It should be noted that currently: Poland and Romania are setting up a system of VAT separation also called « split payment ». It is not a realy « split payment » that it is defined and use today in financial transactions inside the banking system. It is in fact only a « voluntary » sharing payment operated by the seller in special VAT accounts. It is an avatar which not brings a total solution for many problems of VAT, like the carousels with the missing traders. It can be applied only on domestic transactions. This « split payment » is not also in accordance with the EU and OECD guidelines, that require the VAT must be collected in the country of consumption, on cross-border transactions.
The unique, the true and more efficient « split banking payment » is the one described by DAGTVA®.
In relation with the aims advocated by the OECD and European Commission on the simplification of VAT using new management methods and removing any possible fraud that could be detrimental to tax revenues, DAGTVA® is an automatic technical device for levying the VAT and other indirect taxations on consumption. DAGTVA® is independent of indirect tax systems used.
It was presented in 2015/2016 in Paris at the French Senate Finance Committee and OECD Indirect Tax WP9, also in two international conferences focused on: indirect taxation, tax certainty and the fight against poverty.
The majority trade union Federation UNSA Finance Ministry and PM services at Bercy/Paris presented DAGTVA as a “perfect system for withholding the VAT at source” (Only in French).
DAGTVA® is now registered at the request of the National Library of France.
Before reading the homepage, I invite you to see the slideshow B2B – Domestic transaction, payment by bank transfer and to read the abstract of the DAGTVA® technical device, its on-line declarative system and the different processes.
Other development works
United Kingdom – Jun 2018 – HMRC – Call for evidence in alternative method of VAT collection – split payment, Details of the answer.
GCC and India – January 2018 – Like in all federal organisations: United-States of America, Russia, India, United Arab Emirates inside the Gulf Cooperation Council and all similar situations with a central or several tax authorities and provinces or States. The DAGTVA® declarative system open the way for the birth of an international system of indirect taxation, with the first two real examples of application of the declarative system DAGTVA® an Electronic Services System (« ESS« ) chosen by the GCC for the new VAT implementation in 2018, followed by India with « E-way » between 29 States or Provinces in a same solution where sales and purchases are matched. For all details
Bitcoin and VAT – timeless date – JPMorgan Chase Chief Executive, Jamie Dimon who once again lambasted the bitcoin and digital currencies, Jamie Dimon is in the Truth. Why the announced disaster of Bitcoin and all the other cryptocurrencies in the context of the future VAT collection directly in the payment? Article in English and en Français.
United Kingdom – June 2017 – HMRC – Call for evidence in alternative method of VAT collection. For details and answers, you may visit this page.
United Kingdom – March 2017 – HRMC – Consultation about « Fraud on provision of labour in construction sector: consultation on VAT and other policy options ». For details and anwsers, you may visit this page.
Uber et TVA – Janvier 2017 – Article : « Uber économie et le balancier social » ou la fin du pouvoir des entreprises sur leurs personnels – en Français – en Anglais et la Solution DAGTVA® en ce qui concerne les transactions commerciales de type « UBER » assujetties à la taxation indirecte.
United States of America – January 2017 – September 2018
In the context of USA tax reform, DAGTVA® is presented today in the GST/TPS environment, but also VAT/RST tax systems can be used for federal States in a Union with the new version of DAGTVA. Visit this page.
Sweden and Denmark – November 2016
DAGTVA® was presented at OECD Indirect Taxation WP9 in the frame of the phone payment and the cash disappearance in 2020 in Sweden and Denmark, providing for the tax authorities, a solution for the tax certainty during peer-to-peer transactions, with the impossibility of using virtual currencies such as Bitcoin. Emphasis has also been placed on the fight against poverty, the possibility of reimbursement of taxes for the poorest. It was also shown the disappearance of the difference in the tax environment between the company (B) and the ultimate consumer (C) in the same process and bring the ultimate consumer the same benefits as businesses. All details in the conferences page.