Harmonised sales tax compliance rules across participating states State sales taxes in the US are under the control of the relevant state, leaving a huge disparity in compliance obligations and rules. The Streamlined Sales and Use Tax Agreement (SSUTA) is an attempt by over 20
Parliament comments on EC IOSS threshold removal proposal The European Parliament has produced a briefing on the European Commissions proposals for e-commerce import VAT reforms. This includes: Removal of IOSS €150 threshold reporting limit Extend deemed supplier obligations for marketplaces facilitating consignments exceeding €150 Removal
European Commission issues evaluation of voucher VAT rules The European Commission (EC) has issued its review of the application of VAT rules on the use of vouchers across the 27 member states. This follows the introduction of harmonisation VAT voucher rules in January 2019. The
New VAT registration portal for non-resident providers of e-services The Azerbaijan Ministry of Economy State Tax Service introduced Value Added Tax liabilities on providers of B2C digital services to consumers on 1 January 2017. Currently, there is not an obligation to VAT register as the
Switch from 17% standard rate to 8% reduced rate from January 2025 Luxembourg is to join many EU states by providing works of art with the reduced VAT rate tax break. This follows the German art VAT cut to 7% in January 2025. Luxembourg’s government
New Council of EU president plays down expectations on quick agreement on ViDA reforms; deep political issue add to likely delays The incoming rotating president of the Council of the EU, Hungary, is set to make little progress in resolving last disagreements on the EU
Portugal to joins 19 other EU member states with VAT group simplification option January 2025 Portugal is to introduce the option for related taxpayers to join under a single VAT number for reporting and exempt intra-group invoicing – ‘VAT group’. The measure was proposed on
Annual sales threshold for mandatory VAT registration revised France is updating the compulsory VAT registration threshold. This is a process undertaken every three years. The thresholds are as follows: 2025: Goods €85,000 Services: €37,500 2024: Goods €91.800 Services: €36,800 2023: Goods €85,800 Services: €34,400 There
