France introduced a local version of the OECD’s SAF-T harmonised tax data reporting schema. The French version, FEC (Fichier des Écritures Comptable). The new regime comes into effect from 1 January 2014. France e-invoicing will be introduced from 2024 following a 1-year delay. Learn more about
Coalition new leaders confirm electronic invoice reporting system as soon as possible to fight VAT fraud; backing for EU definitive VAT system; import VAT reforms The new German government coalition of the SPD, Free Democratic Party (FDP) and Green Party have now confirmed on 24
Missouri is to become the last of the sales taxing states to impose collections obligations on remote or foreign sellers. This will come into effect from 1 January 2023. South Dakota vs Wayfair economic nexus sales tax trigger 45 states plus Washington DC operate a
Andorra introduced Value Added Tax liabilities on the providers of digital or electronic services from 1 January 2013. The current VAT rate in Andorra is 4.5% The Pyrenees state, locked between France and Spain, followed the European Union scheduled model, imposing VAT on the country
Mix of VAT, withholding tax and royalty tax can apply Tunisia imposes a mix of Value Added Tax, Withholding VAT and software 5% royalty (Digital Services Tax) taxes on non-resident sellers or marketplaces providing digital services to consumers. B2C transactions are generally zero-rated, with the
Finance Ministers set to review finalised text on reduced VAT rate freedoms at December ECOFIN meeting. July 2022 implementation still open Talks are advancing this week on giving EU member states more freedoms around setting reduced VAT rates on a wider ranges of goods and
Intrastat and EC Sales List in France to follow standard EU practise From January 2022, France is to split its Déclaration d’Echanges de Biens (‘DEB’) monthly additional filing into two, following the usual model for EU member states: Intrastat – for declaring the taxpayer’s movement
The EU e-commerce VAT package launch on 1 July 2021 aimed to simplify Value Added Tax reporting for sellers, but also reduce fraud and give marketplaces a new role taking on VAT obligations of their sellers. The reforms implemented captured non-EU sellers and marketplaces selling to EU
Since the introduction of Angola VAT on 1 October 2019, certain taxpayers have been subject to the Standard Audit File for Tax SAF-T requirements. This includes businesses with an annual turnover above AOA 50million and those registered with Repartição Fiscal dos Grandes Contribuintes (RFGC) Check
B2B mandatory electronic invoicing to combat €3.6 billion in missing VAT The Belgian Ministry of Finance has confirmed this month the 2022 budget plan’s statement on rollowing out a B2B / B2C e-invoicing regime. Draft legislation will be issued in 2022 for consultation. It is
