Israel VAT foreign B2C digital services delayed
2023/24 Budget drops proposals for VAT collections obligations for non-resident service providers from 2024 The Israeli government has reportedly abandoned 2023/24 budget plans to extend Israeli VAT collections obligations to foreign providers and digital platforms for digital or electronic services to consumers. Under the proposals, B2B
French e-invoicing agents – Partner Dematerlialisation Platforms PDP’s
France’s March 2026 B2B e-invoicing launch sees a special role for independent e-invoicing agents – PDP’s Mandatory B2B domestic e-invoicing in France will start in March 2026 (TBC). A pilot will start in 2025. Note: from 1 July 2024, all French taxpayers must be able to
Bosnia & Herzegovina VAT on B2C digital services
2023 implementation to align with EU rules on taxation in location of consumption The Balkan state of Bosnia and Herzegovina (B&H) imposed Value Added Tax on non-resident providers of digital services from 2023. The obliges foreign providers to register, collect and remit 17% VAT to
Cape Verde DFE e-invoicing update
Tax authorities confirm scope of DEF electronic invoicing obligations The West African islands of Cape Verde introduced electronic invoicing (Documents Fiscaux électroniques or ‘DFE’) from 2020 for the digital reporting of goods and services supplies. It was phased in, completing December 2022. Taxpayers may use
Vietnam consider new 2% VAT rate cut on basics
Ministry of Finance say considering repeat of 2022 rate cut from 10% to 8% on basics to boost flagging growth The Vietnamese Finance Ministry has indicating it will repeat into 2023 a VAT rate cut on basic supplies. The Vietnamese economy growth is slowing: Q1
Palau imposes 10% GST foreign providers of digital services 2023
GST implementation includes remote providers of digital service to consumers Following the Republic of Palau’s introduction of a 10% Goods and Services (GST) to replace the old turnover tax, Gross Revenue Tax, it has been confirmed that GST is due on offshore provision of digital
Aruba Revenue Tax on non-resident digital services 2023
Dutch Caribbean dependency Kingdom imposed 4% turnover tax on foreign digital service providers 1 January 2023 Aruba became the 99th country to impose it’s turnover tax, Revenue Tax, on non-resident providers of digital services to its consumers from 1 January 2023. Aruba VAT implementation has
Slovakia hospitality and sports 10% VAT rate now permanent
3-month reduction for catering and sport-related activities permanent from 1 April 2024 The Slovak Republic had agreed to a halving of the VAT rate on a range of supplies between 1 January and 31 March 2023. This has now been made permanent from 1 April