Richard Asquith - vatcalc.com

UK continues Northern Ireland border check freeze despite EU infringement proceedings

19 September 2022 in

Brexit

UK informs EU it will continue not to impose checks on goods movements between Great Britain and Northern Ireland following EU legal warning; signs of settlement by April 2023 Following the EU’s launching of a third set of Northern Ireland Protocol infringement proceedings in July,

Global 2022 VAT / GST changes

18 September 2022 in

Global VAT changes

Get our free global VAT and GST news emails, sign-up here. Or check global VAT rates in over 300 jurisdictions here Future changes Past changes Sign up to our FREE VAT newsletter Future global VAT / GST changes Date Country VAT / GST changes (click for

VAT TV September 2022 news

15 September 2022 in

Goods and Services Tax

Want to join the VAT TV subscription list? Sign-up here. September 2022 VAT & GST news and views

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

Author: Richard Asquith