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.

• Australia: New GST rules from July 2022
• ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid
• ECJ C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier
• Lessons Learned from VAT Audits and Inspections in the GCC
• Global VAT Rate Developments annouced in Oct 2021 – tons of action …
• Three Days without VAT in Colombia in 2021 related to the electronic sales invoice

• Understanding E-Commerce Tax Legislation in Asia Pacific

• Japan introduces Consumption Tax qualified invoices from 1 October 2023

• EU ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied

• Rumours about Qatar 5% VAT implementation 2022

• 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

• EU 2022 definitive VAT system in trouble?

• Uganda explains VAT implications for newly announced withholding agents

• Saudi Arabia: Phased Electronic invoices in two phases: Introduction (Dec 2021) and Integration (Jan 2023)

• Singapore GST guidance: Providing International Services

• Kenya: Guidelines on implementation of VAT (Electronic Tax Invoice) Regulations, 2020

• Chile: VAT treatment of digital services from abroad

• 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