EU VAT Expert Group revisits Import One Stop-Shop reforms The European Commission’s VAT Expert Group (VEG) has been reviewing improvements to the July 2021-introduced Import One Stop-Shop (IOSS) regime. This was part of the e-commerce VAT package reforms. IOSS enables the pan-EU reporting of VAT
SARS considers e-invoicing / digital VAT transaction reporting with pre-filled returns The South African Revenue Service (SARS) is expected to shortly conclude on its plans to implement e-invoicing and digital reporting. This is likely to be based on a PEPPOL framework. In September 2023, SARS
Global switch to indirect tax set for boost from Artificial Intelligence propensity to thrive on big, defined data models The 30 year+ trend of adopting VAT, GST and other indirect taxes over direct taxes (corporate income tax; payroll taxes etc) has long been justified by
Questions to Ombudsman and Tax Authority regarding data security, personal GDPR data privacy and commercial sensitivity The Polish mandatory National e-Invoice System (KSeF) set to be implemented from 1 February 2026, has raised significant concerns among entrepreneurs regarding trade data security and GDPR compliance. They
Update: Shadow Chancellor has denied plans to raise VAT if Labour wins upcoming election Following acquisitions last night from the governing Tory party of a VAT rise plan, the opposition Shadow Chancellor, Rachel Reeve, has denied any such increase in the event of Labour winning
Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenya has brought forward in the draft Tax Laws (Amendment) Bill 2024 plans to replace its existing 2021 1.5% Digital Services Tax (DST) as it withdraws its objections
EU member states’ control of input VAT deductibility means the full single EU VAT return evades us With the impending further extension of the One-Stop Shop VAT return in July 2027 via VAT in the Digital Age, why not tackle the final barrier to the
Fiscal representatives register and report VAT on behalf of foreign providers Madagascar imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers via local fiscal representatives. Where a non-resident provider B2B or B2B digital services, it
CBS/IBS new regime brings foreign providers into tax net As part of the agreed implementation of VAT in Brazil, non-resident providers of digital services will become liable for collection of the new indirect taxes. This includes marketplaces or digital platforms acting on behalf of Brazilian
The West African country of the Republic of Guinea imposed Value Added Tax on foreign providers of digital or electronic services from 2016, further updated in January 2022. There is no VAT registration threshold. A Tax Representative is required. For B2B transactions, nil-rating reverse charge
