The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic services to consumer 1 April 2022. The original VAT Act containing the obligation was passed in 2013, but the Ghana Revenue Authority did not have the resources
7.6% February inflation prompts temporary VAT until end May 2022; electricity VAT cut till Jun 2023 North Macedonia experienced its highest inflation in almost fifteen years. This was up from 6.7% in January. Transport reached 19.4% annual inflation. Other European cuts on VAT on fuel
Swiss referendum on digital streaming ‘Lex Netflix’ levy where foreign services do not invest in local production Swiss voters on 15 May agreed to introduce a 4% levy on providers of digital streaming services such as Amazon, Disney+ and Netflix. This is expected to generate
Withdrawal of €22 low value consignment exemption and new IOSS return success; 8,000+ IOSS registrations; Council backs VAT in the Digital Age further reforms The European Commission has confirmed that EU member states have collected €1.9 billion between July and December 2021, the first six
UK extends MTD digital record-keeping and filing obligations to 1.1 million taxpayers from 1 April 2022; builds on phase II, April 2021 The requirements around digital VAT record keeping and submissions through MTD-compatible software to HMRC are to be extended to around 1.1 million small
18% VAT liabilities on non-resident B2C providers of streaming media, gaming and software Rwanda’s Revenue Authority is considering a proposal to levy Value Added Tax on the providers of digital or electronic services to consumers. This would particularly target non-resident steaming and download media, app’s
Uber imposes 20% VAT following High Court employment case upheld it as a contractor rather than agent Ride sharing platform, Uber, will start to impose 20% Value Added Tax from 23:55 on 14 March 2022. This follows a December 2021 UK High Court ruling on
E-tržby or EET certified VAT cash registers The Czech Republic (Czechia) Ministry of Finance has cancelled the reintroduction of its EEU online VAT cash registers due to the ongoing COVID-19 emergency. The requirement was suspended two years ago, and was to be reintroduced on 1 January 2023.
The role of digital platforms in the taxation of the gig and sharing economy New Zealand has launched a consultation on taxing gig and sharing economies. Get our global VAT and GST free news emails, sign-up here. Options to tax the new digital platforms and
