Potential annual reporting of certain intra-community movements of goods Czechia has introduced from 1 January 2022 a new simplified Intrastat reporting regime. This is comes with a reporting threshold of CZK 20m (approx. €820,000) for both dispatched and arrivals of goods from other EU member
VAT cut may be announced prior to 7 Feb price cap rise The UK government is coming under pressure to cut the reduced VAT rate on domestic fuel from 5% to zero as inflation hits a 30-year high. Any change is likely to be announced
VAT reduction to 7% on supplies in hotels, cafes and restaurants The east European state of Montenegro has cut the Value Added Tax rate on food and non-alcoholic drinks served at cafes, hotels and restaurants. Since 8 January 2022, the rate has been reallocated from
Banking system pre-clearance on mandated import export electronic invoicing to fight fraud From 1 February 2022, imports or exports of goods from Nigeria must include a pre-clearance of an electronic invoice. Invoices must be submitted to any Authorised Dealer Bank for certification on the Trade
Withholding VAT and INR collections both due on non-resident digital services Paraguay has launched a new INR (income tax on digital services) registration and reporting regime for non-resident providers of e-services to consumers. This applies from 1 January 2022. This is in addition to Withholding
Phase 2 of electronic invoicing April to July 2022 Following the November 2021 launch of e-invoicing in six cities, it will be extended to further 57 cities of Vietnam between 1 April and 1 July 2022. This will include the option to transmit electronic invoices
El Salvador’s General Directorate of Internal Taxes DGII launched an e-invocing pilot in 2019 for around 50 large taxpayers. This is still underway with delays in completion due to the COVID-19 pandemic. The pilot should complete by the end of this year, with 2022 as
The Cambodian General Department of Taxation is to compel non-resident providers of goods and electronic / digital services to its consumers. The implementation date is 31 March 2022; registrations under the simplified regime should be completed by 1 April 2022. This is the second delay
B2C Non-resident distance selling merchants must register from June 2022 The east European country of Belarus is to impose the obligation to VAT register for non-residents selling goods (B2C) from abroad (‘distance selling’) to Belarussian consumers from 1 June 2022. There is a Value Added
