South Dakota vs Wayfair Supreme Court 2018 – tax obligations on remote sellers and marketplace platforms The US Supreme Court in South Dakota vs Wayfair ruled 21 June 2018 that states may now for the first time impose sales tax obligations on out-of-state or foreign
Ahead of Sept 2026 B2B e-invoicing mandate, French likely to join 20 other national champions of Peppol standard France is likely to apply to become the French national authority, responsible for supporting and promoting the standards and network. Each country’s authority is appointed by and
Swiss ePortal FAQs on electronic VAT registration, payments and adjustments from January 2025 The federal cabinet of the Swiss Confederation, the Federal Council, has mandated electronic VAT compliance. This is done via an update to the Swiss VAT ordinances and Art. 65a VAT Act. From
July 2024: B2C 18% liabilities; reverse charge for B2B transactions Following the 2023 Finance Act, the Ministry of Finance has confirmed the obligations for registration of non-resident providers of digital services to consumer to VAT register from 1 July 2024 (originally April 2024). B2B supplies
2024-25 budget promises e-invoicing for all The Nepalese Finance Ministry’s 2024-25 Budget includes initial proposals for electronic invoicing for all businesses. 16th July is the new final wave implementation date for businesses with transaction of Rs 250 million per annum. The regime is controlled by
New structures for 2025 JPK_KR accounting reporting for transactional-level reporting for company and income tax The Polish tax authorities have publish new SAF-T CIT logical structures last week. From 1st January 2025, large businesses will be obliged to provide the Polish version of SAF-T –
Rise in VAT registration threshold to €62,500 1 July 2024 The Slovakia has gazetted an increase in the Value Added Tax threshold from €49,750 to €62,500. The original plan was for a €75,000 threshold. Check all European VAT registration thresholds in our live tracker. This
