Governing body of Streamlined Sales and Use Tax calls out 3 states The Streamlined Sales Tax Governing Board (SST) found Georgia, Nebraska, and Ohio non-compliant with the Streamlined Sales and
VAT rules updates as country readies for EU membership The east European state of Montenegro is continuing to harmonise its Value Added Tax regime with that of the European Union.
January 2025 threshold for cash simplification reporting €250,000 per annum Small businesses and entrepreneurs will be able to opt for the cash-based VAT reporting option from 1 January 2025 if
Ending Covid-related reduced VAT rate cuts from 1 January 2025 The Baltic state of Estonia is to unwind two reduced VAT rate cuts from 2022. The two reduced rate changes
Marketplace facilitators must switch to purchaser-based sales tax calculation Tennessee has changed from 1 July the basis under which marketplace facilitators must calculate sales tax. Previously, this was based on
New guidance on using OSS to report Northern Ireland to EU B2C sales The UK’s HMRC has provided new guidance on how UK or other sellers selling goods B2C between
Compliance simplification: Ending forms Ba and Bs reports on sales and purchase transactions Turkey’s Revenue Administration has announced a significant regulatory change regarding tax reporting requirements for businesses. A draft
1 January 2025: Romanian SAF-T monthly transaction reporting extended to VAT registered non-residents The Romanian National Agency for Fiscal Administration (ANAF) is extending its monthly Standard Audit File for Tax
Aug 2024 direct deductions on B2C transactions The Somali Ministry of Finance has imposed a type of Sales Tax split payments from 18th August 2024. The Somali Sales Tax rate
European Court of Justice confirms receiving services from linked supplier in another EU country does not constitute VAT Fixed Establishment On June 13, 2024, the Court of Justice of the
1st October 2024: Preliminary hearings of certain VAT, excise and customs cases redirected to General Court The EU Parliament and Council of the EU have agreed to that VAT cases
175 countries have implemented VAT or GST – August 2024 Since the first introduction of a Value Added Tax in France in 1954, it has now been adopted by 175
Harmonise sales tax rate rules for sellers shipping goods from outside Illinois The Illinois Governor has signed into January 2025 law changes to the sales tax sourcing regime for out-of-state
3-waves mandatory e-invoicing from 2024 Following the passing of a Bill to mandate e-CF e-invoices, the Dominican Republic’s General Directorate of Internal Taxes (Dirección General de Impuestos Internos (DGII) has
Baltic state to increase threshold from €45,000 to €55,000 – fifth highest in the EU Lithuania has drawn up legislation to increase the annual sales threshold for VAT registration. From
Appeal against Prudential VAT group ruling that VAT due if payment made after member leaves UK VAT Group The UK Supreme Court is to permit Prudential to appeal the March
Fraud by shoppers reselling tax-free goods prompts reform Japan is planning to revise its Consumption Tax exemption system for foreign visitors to curb the resale of tax-free goods within the
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