Two cases call for loosening of requirements on VAT group rules The European Court of Justice (‘ECJ’) has provided two rulings* on three questions around German VAT Group rules. The outcome means some loosening of the requirements and more clarity. Get our free VAT newsletter
SAF-HU may be launched mid-2023 following COVID-19 delay Hungary’s National Tax and Customs Administration (NAV) has launching a pilot of the OECD’s Standard Audit File for Tax (SAF-T). It has already completed a public consultation at the start of 2021. Given the ongoing COVID-19 emergency,
B2B reverse charge withdrawn on digital services 2023 Non-resident providers of digital services in the Central Asian state of Azerbaijan will no longer be able to rely on the reverse charge on B2B transactions. The amendment will come into effect from 1 January 2023. Few
Indian Ocean Island state increases GST and Tourism Tax from 1 January 2023 to finance debt costs The Maldives has passed a rise in the Goods and Services Tax from 6% to 8%. It will also increase the Tourism Goods and Services Tax (TGST) from
Zero-rating of basic foods to continue in first half of 2023 as inflation hits 18% The Polish Prime Minister, Mateusz Morawiecki, has stated that the rate of Value Added Tax will continue to be held at zero. This follows the European Commission decision to prevent
Guernsey to decide on implementation of Goods & Services Tax The Channel Island of Guernsey is considering implementing a Goods and Services Tax. There is a debate on the introduction of GST in the States of Guernsey, the parliament, on 23 January 2023. A Policy
HMRC confirms reporting thresholds for goods moving between EU and Northern Ireland will remain unchanged for 2023 The Northern Ireland to EU Intrastat thresholds for 2023 will remain at the 2022 levels of: £500,000 for arrivals £250,000 for dispatches The delivery terms threshold remains at
UK Treasury abandons 2% Online Sales Tax on e-commerce goods and services In the latest Autumn Statement, the UK confirmed that it will stop its review of a potential online sales tax. Following consultations with industry, it was considered the tax on e-commerce would be
