Delayed withdrawal of services export charge finally goes ahead Argentina is to withdraw the service export customs duties tax of 5% from 1 January 2022. The tax was introduced in 2018 at effectively 12% had already been cut to 5% in 2020 in order to
The European Union’s Transaction Network Analysis services is a tool shared by member states to gather and compare VAT transactional data to help detect fraud. It was launched by Belgium with other Benelux states in 2014 as a pilot, and grew to ten states by
Additional non-residents required to register for VAT on electronic services The Indonesian Directorate General of Tax has co-opted a further ten new non-resident providers of digital services to tax on the role of VAT collector. In a communique, it confirmed the following for the latest
Global pioneer in electronic invoicing now being copied around the world Chile’s Servicio de Impuestos (SII) tax authority introduced its VAT electronic invoice regime in 2001, and mandated it for most taxpayers from March 2018. DTE (Documentos Tributarios Electrónicos) covers a total of ten various
Electronic invoicing 2021 phased introduction Albania has rolled out its mandatory electronic invoice regime in 2021 in the following stages: 1 Jan 2021 – B2G transactions 1 Jul 2021 – B2B transactions 1 Sep 2021 – B2C transactions Eligible taxpayers must use government certified invoice
Home renters to provide more platform sales VAT info In last week’s Norwegian 2022 budget, the government is proposing obliging homeowners renting out their properties on digital platforms to share transaction details. This includes sundry services alongside any rental income details. This is to help
Sales e-invoice reporting goes ahead; purchase reporting to follow from 1 Jan 2022 Greece’s Ministry of Finance and Greek tax office, AADE, started the voluntary the rollout of its VAT transactional reporting from 1 July 2021 via e-invoice and e-book reporting. Sales invoice reporting started
Fifth of the six Gulf states to implement VAT The Arab Gulf state of Kuwait is considering a plan to implement Value Added Tax (excise duties 2022) on 1 January 2023 – but Parliamentary opposition remains high This will be part of the plan agreed
Electronic services by non-residents come into VAT net Kazakhstan has made foreign providers and marketplaces for digital or electronic services liable to Value Added Tax collection obligations from 1 January 2022. There is no VAT registration threshold, but there is a simplified registration process. Online
Another Canadian province imposes Provincial Sales Tax on non-resident providers The Canadian province of Manitoba is to levy 7% Provincial Sales Tax (PST) on streaming media (video and music) and online house or flat sharing services. This will include platforms that provide these services. The
