Governing body of Streamlined Sales and Use Tax calls out 3 states The Streamlined Sales Tax Governing Board (SST) found Georgia, Nebraska, and Ohio non-compliant with the Streamlined Sales and Use Tax Agreement (SSUTA) during its 2024 Annual State Compliance Review. Georgia was flagged for
New guidance on using OSS to report Northern Ireland to EU B2C sales The UK’s HMRC has provided new guidance on how UK or other sellers selling goods B2C between Northern Ireland and the EU may register and report to HMRC via the EU One-Stop
European Court of Justice confirms receiving services from linked supplier in another EU country does not constitute VAT Fixed Establishment On June 13, 2024, the Court of Justice of the European Union (ECJ) issued a ruling in the Adient case (Case C-533/22), clarifying whether a
3-waves mandatory e-invoicing from 2024 Following the passing of a Bill to mandate e-CF e-invoices, the Dominican Republic’s General Directorate of Internal Taxes (Dirección General de Impuestos Internos (DGII) has issued new guidance on the rollout of the new regime. The 2024-26 timetable is: 2024
Appeal against Prudential VAT group ruling that VAT due if payment made after member leaves UK VAT Group The UK Supreme Court is to permit Prudential to appeal the March 2024 Court of Appeal ruling that VAT is due on payments once a party has
Predictive analysis and machine learning tackles €185 million VAT and other tax frauds The Austrian Federal Ministry of Finance’s specialised Artificial Intelligence tax fraud department, Predictive Analytics Competence Center (PACC), has been enjoying success in identifying various tax frauds. PACC’s work includes analysing VAT missing-trader
Reporting requirements for B2B and B2C eGUI electronic invoices; implementation date to be confirmed The Taiwanese Ministry of Finance is imposing updates to the eGUI structured electronic invoices (or Uniform e-invoices) regime, including new penalties. The changes were approved by the President on 7 August
Finance Ministry to extend VAT collections to app stores 1st April 2025 The Japanese National Tax Agency has published Frequently Asked Questions to support the imposition of the deemed supplier Consumption Tax obligations on digital platforms for digital services. This comes into effect on 1
Update to 2017 requirements, including place of supply and EEU supplies The Russian Federation imposed the obligation to Value Added Tax register on foreign providers of digital or electronic services from 1 January 2017. This includes sales of services to consumers and businesses customers, too
1st Aug 2024: Budget removes contentious tax on non-resident providers of digital services The latest Indian budget has confirmed the scrapping of the 2% equalisation levy on digital companies, online education-providing firms, and software-as-a-service (SaaS) providers without a permanent physical presence in India. This is
