Richard Asquith - vatcalc.com

US Pennsylvania halts sales tax collections on remote Amazon FBA sellers

14 September 2022 in

Sales Tax

Court rules out-of-state e-commerce sellers not controlling stocks exempted them from in-state tax liabilities Pennsylvania court has ruled that out-of-state sellers using Amazon’s Fulfilment by Amazon (FBA) service are not subject to local sales tax. The case was brought by a seller association, Online Merchants

Ireland extends Digital Services Tax deduction jurisdictions

13 September 2022 in

Digital Services Tax

Spain, Austria and Kenya added to list of countries whose DST’s may be deducted against Irish Corporation Tax Ireland’s Revenue Commissionaires has added three additional states to the list of jurisdictions that Irish resident businesses may claim Digital Services Tax against relevant their Irish taxable

Mauritius e-invoicing plans

11 September 2022 in

Continuous Transaction Controls

Pre-clearance fiscal electronic invoices The Indian island nation of Mauritius has confirmed plans to implement electronic invoices. This was disclosed in the 2022-23 Budget as updates to the Value Added Tax Act. The new live reporting regime will require tax payers to pre-clear invoices in

Burundi electronic invoicing – e-Tax

10 September 2022 in

Mandatory electronic invoice live reporting – digitalised businesses The Republic of Burundi imposed mandatory e-invoicing for certain taxpayers from January 2022. This included resident and non-resident providers of digitised businesses. Get our free VAT newsletter for international VAT updates. This is done to the Office

Singapore – Jan 2023 B2C 8% GST on low-value goods and non-digital services

9 September 2022 in

digital services

Extension of GST from digital services to low-value consignments and traditional services provided by Overseas Vendors Non-resident providers (‘Overseas Vendors) of low-values goods and non-digital services to Singaporean consumers will be liable to charge, collect and remit Goods and Services Tax from 1 January 2023.

Portugal extends duty cuts ahead of VAT reduction on petrol and diesel

5 September 2022 in

10% inflation, including 24% energy inflation prompts extension of fuel duty cut Whilst Portugal is still considering a Value Added Tax rate cut on petrol and diesel, it will roll over an April cut duty on petrol by an amount equivalent to a 10% reduction

Bahrain progresses VAT e-invoicing launch – 2024

4 September 2022 in

Bahrain

Bahraini National Bureau for Revenue issues e-invoice launch tendor following public survey – possible January 2024 launch The Bahrain NBR is now seeking proposals for the introduction of an e-invoicing regime. This follows a public survey earlier this year. Bahrain is likely to follow the

Niger e-invoicing SECeF

3 September 2022 in

e-invoicing

Electronic invoicing for all taxpayers since 2021 The Direction Générale des Impôts requires all taxpayers to use the Le Système électronique certifié de invoicing (SECeF) since 2021. E-invoicing is administered by the DGI – Direction Générale des Impôts -DGI. Reporting invoices is done via a

Paraguay renews transport VAT rate cut to end 2022

1 September 2022 in

COVID-19

Existing transport VAT rate discount extended to 31 December 2022 The Paraguayan President’s department has rolled over the 50% VAT discount – to an effective reduced VAT rate of 5% from the standard rate of 10%. This was due to end on 31 September; it

France VAT B2B e-invoicing and B2C e-reporting July 2024 – update

30 August 2022 in

e-invoice

French mandatory e-invoicing confirmed; fines regime The French Parliament has adopted the provisions of the Finance Law 2022, which includes the phased introduction of e-invoicing. A late addition to the rules is the penalty regime for missed e-invoices. This will be: For taxpayers: €15 per

Author: Richard Asquith