Council of the European Union agrees ViDA 11 March 2025 July 2028 Single VAT Registration; Jul 2028 voluntary, 2030 mandatory Platform Economy; July 2030 Digital Reporting & e-invoicing The Council of the European Union on 11 March 2025 adopted 3-pillar ViDA reforms’ legislative measures, and
Threat of US reciprocal tariffs leads to likely removal of ‘Google Tax’ from 1 April 2025 India is likely to withdraw its 6% Equalisation Levy from 1 April 2025. The charge, introduced in 2016, applies to B2B online advertising revenues made by offshore providers. This
Bolt wins appeal to use Tour Operators Margin Scheme to lower VAT charge A UK’s Upper Tribunal has 24 March 2025 rejected HMRC’s appeal to block ride sharer Bolt from using TOMS. The case centred on whether Bolt’s app-based services, where it acts as principal
HMRC can’t yet have its VAT cake and eat it Marshmallow Dispute Returned to U.K. Lower Court further review The long-running VAT dispute over Mega Marshmallows is heading back to the First-Tier Tribunal (Tax Chamber) (FTT) after the U.K. Court of Appeal ruled on March 21,
UK to reduce or withdraw 2% Digital Services Tax to avoid Trump administration reciprocal tariffs The UK government is reviewing its £800 million Digital Services Tax (DST) as it seeks to persuade the Trump administration not to impose new tariffs on the UK. Ministers have
Securing IOSS – 1st March 2028 unique consignment numbers for IOSS consignment shipments by non-EU participants Following the March 2025 VAT in the Digital Age reform adoption, one of the first measures a measure to get under way is controls on Import One Stop-Shop (IOSS)
Option to defer import VAT payments until next VAT return The Slovak Republic now enables importers to avoid the cash payment of import VAT by introducing deferred VAT from 1 July 2025. This initially is only available to resident business; but becomes available to non-resident
Parliament votes for complete e-invoicing launch early by June 2026 The Israeli Finance Committee of the Knesset wants to bring forward from January 2028 to June 2026 to six-phased launch of its centralised Continuous Transaction Control (CTC) based electronic invoicing regime. The first phase started in
Service provider accreditation for 2026 B2B and B2G decentralised PINT Peppol 5-corner model Ahead of the July 2025 launch of B2B e-invoicing, the Ministry of Finance has opened-up the certification process for service providers to access the e-invoicing portal. To be considered, providers must submit:
Preparations July 2028 Extension of OSS return for cross-border movement of own goods: B2C e-commerce; and B2B call-off stock The full EU VAT in the Digital Age (ViDA), which Single VAT Registration (SVR) is one of three pillars, enters into force from 14 April 2025.
