ECJ rules that Indirect Representative not liable for VAT; only customs duties The Court of Justice of the European Union has ruled the mandatory indirect representatives are not jointly and
Place of supply rules change for income from B2C online live conferences, training, concerts The EU is to update the Value Added Tax rules for determining in which country VAT
List of VAT compliance foreign providers of digital services grows to 154 The Mexican Servicio de Administración Tributaria, SAT tax authorities has published an extended list of non-resident digital or
Plan eliminate reduced rate as part of wider 2030 tax simplification plans Vietnam is to consolidating its reduced rate of 5% with the standard rate of 10%. The reduced rate
171 countries have implemented VAT or GST as at May 2022 Since the first introduction of a Value Added Tax in France in 1968 (initial version 1950’s), it has now
Questions around marketplace deemed supplier obligation as part of VAT in the Digital EU review Following the ending of the public consultation of the EU VAT in the Digital reforms, a
VAT filing deadline extended; payment date unchanged The Belgian Federal Public Service-Finance has extended the quarter 3 Value Added Tax return deadline. The filing date is now 25 October instead
Right to claim delayed VAT payments as pandemic continues to disrupt The Chilean tax authorities, Internal Revenue, has provided a number of reliefs on Value Added Tax payments. These include
2022 Budget introduces VAT rise on certain imports to fund foodstuffs rate cut The Revised 2021-22 Fiji Budget has raised VAT from 9% to 15% on certain companies and imported
Bhutan Integrated Taxation System (BITS) platform delays means Sales Tax replacement will not launch 1 July 2022 Bhutan has delayed again the implementation of its Goods and Services Tax beyond
Legislator endorses continuation of anti-VAT fraud measure and Quick Reaction Mechanism until 31 December 2025 The European Union Parliament has voted to retain the VAT reverse charge mechanism to help
Sistem E-Faktura B2G electronic invoices May 2022; B2B January 2023 Serbia has confirmed the 2022 mandated Sistem E-Faktura e-invoices requirement for B2G transactions from 1 May 2022 (previously 1 January 2022). B2B
Only state or VERI*FACTU approved invoicing software may be used to prepare and submit invoices Spain is to formalise from 1 January 2024 the rules on invoices and their production
Romania eFactură electronic invoices now open to registrations; phased launch 2022-23 Eligible businesses may now register for Romania’s new B2B RO e-invoicing regime. The first phase of mandated e-invoices is for
Payments for digital properties within online games outside scope of VAT The German Federal Tax Court, BFH, has ruled that sales or leasing for consideration of virtual buildings or land
Stringent COVID-19 lockdowns lead to VAT break The Chinese Ministry of Finance and State Taxation Administration have confirmed that delivery services will be zero-rated between 1 May and 31 December
VAT liabilities on mining, exchange and consideration role for cryptocurrencies and similar crypto-assets Ireland’s tax authorities, the Revenue, has confirmed the VAT and other tax obligations on virtual digital currencies,
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