EU mulls customs admin tax on non-EU seller platforms
Chinese and other non-EU seller marketplaces face customs admin charge in response to widespread tax evasion European Commission officials are reported to be considering a new customs administration levy on platforms for non-EU sourced low-value imports. A potential revenue or handling charge framework is likely
EU report VAT & wider tax reform progress
ECOFIN summary to European Council on tax developments On 10 December 2024, the six-monthly report on EU tax reform projects was approved at the monthly meeting of finance minister, ECOFIN. This covers the term of the Hungarian presidency of the Council. Major VAT on other
Serbia B2B e-invoicing update 2025
SEF: Sistem E-Faktura B2B e-invoices new rules Jan 2025 Since 1 January 2023, B2B e-invoicing has been mandated in Serbia via Sistem E-Faktura. From 2025, it is making amendments to the Law on Electronic Invoicing which come into effect on 1 January 2025. The updates
Uruguay e-invoicing CFE update
E-invoicing rollout completes December 2024 The final wave of taxpayers are set to join the Directorate General of Taxes (DGI’) e-invoicing portal, CFE (Comprobantes Fiscales Electrónicos), by 31 December 2024. Mandatory electronic invoicing by was commenced by DGI in 2012 and has been rolled out
EU marketplace deemed supplier reform French request
Request for harmonised framework to determine digital interfaces’ liabilities on non-EU sellers establishment France has called for harmonisation of rules on marketplace VAT obligations where non-EU goods sellers circumvent the Fixed Establishment requirements. It has raised the issue in the VAT Committee, which reviews technical
Estonia e-invoicing 2025 to 2027
2025 customer right to e-invoicing; 2027 mandatory B2B e-invoicing The Estonian Ministry of Finance has published an update on its mandatory e-invoicing rollout. It now intends a 2027 launch date for domestic B2B transactions. A draft of the legislation is expected for June 2025 following
Romania B2B e-invoicing eFactură; Jan 2025 new requirements
Jan 2025: eFactură B2B e-invoicing regime extended to B2C; Simplified invoices; relaxed penalties Following B2B e-invoicing going mandatory on 1 July 2024, the Romanian Ministry of Finance has confirmed in draft Emergency Ordinance a number of new requirements from 1 January 2025. The full, eFactură
New Zealand 3% Digital Services Tax 2025
Proposed 2025 digital services tax on non-resident providers looms Doubts remain on the 2025 imposition of New Zealands’ Digital Services Tax (DST) as OECD Pillar 1 reforms struggle. With the threat of retaliatory tariffs from the US following the Republican White House and Congress wins,
EU ViDA – Parliament reconsultation underway
VAT in the Digital Age agreed at ECOFIN 5th November; compromise changes returned to EU Parliament before final acceptance by Counsel EU Finance Ministers gave political agreement to ViDA on 5th November 2024, with a revised implementation timetable: July 2028 Single VAT Registration Jan 2030