22nd January 2022 – Non-residents may no longer charge VAT on local B2B supplies or VAT register – aim is to cut VAT fraud via compulsory Article 194 VAT Directive Slovenia’s National Assembly has completed this week its approval of the adoption of Article 194
From 1 July 2021, Russia has imposed obligations to establish a Russian representative office on non-resident websites, marketplaces, payment providers and data processors. This will trigger local Russian Value Added Tax and other tax obligations. Many obligations are delayed until 1 January 2022, and penalties
Slovakia is launching public register of the bank account of VAT registered businesses from 2022. Failure by customers to then check these accounts would result in joint and several VAT liabilities. The aim is to require customers to ensure they only pay any VAT into
The Indian Goods and Services Tax Council (GSTN) is considering bringing fuel into the GST net. Since the implementation of GST in 2017, it has been excluded and left to local states to tax. The GSTN is reviewing a single India-wide rate. This would require
Indonesia has put forward a proposal to raise its standard VAT rate from the current 10% to up to 15%. This is aimed at stablishing government deficits which have widened during the coronavirus crisis. The government deficit is now exceeding 6% of GDP. The exact
Serbia implemented Value Added Tax obligations on foreign providers and marketplaces for digital or electronic services to consumers from 1 April 2017. There is a VAT registration threshold of RSD 8million (approx €68,000) per annum sales (to be confirmed on non-residents). The current VAT rate
Foreign providers of electronic or digital B2B and B2C VAT obligations Zimbabwe imposed Value Added Tax on digital and broadcast services provided by non-resident providers or marketplaces to its consumers and businesses from 1 January 2020. This requires a VAT registration once over the VAT
Spiralling global electricity and gas prices force another European country to introduce VAT subsidy The Baltic state of Latvia is considering reassigning domestic electricity supplies from the standard VAT rate to 5% for 2023. The bill is now with Parliament. Any cut would include gas
COVID-19 disruption means delays on electronic invoicing obligations and SAF-T reporting QR Code Jan 2022; ATCUD invoice delayed Jan 2023; PDF e-invoices permitted until July 2022 (UPDATE: since delayed to 2023) SAF-T Accounting Jan 2022 Portugal implemented the requirement for resident taxpayers to produce sales
The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic services to consumer from 1 January 2014. There is a VAT registration threshold of GHS 200,000 per annum (approx €28,000). The current VAT rate in Ghana is
