Welcome to my website.
Let me quickly introduce myself. My name is Kelvin Hulsebos and I am a VAT specialist since 1997. I have worked for various big-4 companies for about 12 years, and since 2009 I support (usually larger, international) businesses as an in-house interim VAT manager. Now and then, I also provide smaller ad-hoc advisory services. Apart from having obtained a lot of VAT technical experience in various areas and jurisdictions (mainly Europe, but I have also supported jurisdictions all over the globe), I have also developed a passion for VAT data analysis and the review/improvement of the VAT setup in ERP systems (mainly SAP) and like to call myself a Taxologist. More details about me can be found on the "Experience" page.
As a hobby, I co-founded VATupdate.com, on which we publish daily and global news about VAT, GST and similar taxes. Below I have copied a few recent highlights that we published, which I will try to refresh regularly.
EU ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied
EU ECJ – C-80/20 (Wilo Salmson France) – Decision – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
Uganda explains VAT implications for newly announced withholding agents
Saudi Arabia: Phased Electronic invoices in two phases: Introduction (Dec 2021) and Integration (Jan 2023)
Kenya: Guidelines on implementation of VAT (Electronic Tax Invoice) Regulations, 2020
Australia: GST credits; import GST postponements; foreign low-value goods and digital providers
EU ECJ C-45/20 and C-46/20 (Finanzamt N) – Decision – Input VAT, allocation of mixed used purchases to the business
Belgium e-invoicing proposal to combat €3.6 billion in missing VAT
Czech Republic: Customer liability for VAT when payment made to unpublished bank account