COVID-19 crisis means postponed VAT returns and payment deadlines The Portuguese tax authority, Autoridade Tributária e Aduaneira (AT), has extended both monthly and quarterly VAT return filings and payment deadlines. This
Monthly electronic fiscal file portal upgraded under SPED Brazil has upgraded the record-keeping portal for ICMS and IPI indirect taxes. The new version comes into effect from 1 January 2022.
Georgia has implemented Value Added Tax obligation on non-resident providers of digital or electronic, broadcast and telecommunications services from 1 October 2021. It was delayed from 1 July 2021. This
Cameroon imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers and marketplace operators from 1 January 2020. This covers any supplies
January 2022 – only $100,000 sales threshold test remote sellers or marketplaces The US state of Maine is to withdraw the 200 transactions threshold for the obligation by out-of-state (non-resident)
2022 continued rollout of electronic invoicing 2022 will see new categories of businesses being mandated to adopt FEL, the national online electronic invoicing system. The new groups are: Suppliers to
EU Finance Ministers agree reduced VAT rate freedoms at December ECOFIN; 2025 implementation deadline but states may proceed early 2022 A new proposal for more use of reduced VAT rates
Uber ruling in High Court may influence HMRC review if VAT should be charged by private hire companies, including ride-hailing services for the first time The UK High Court yesterday
States disharmonies on sales tax for digital goods and services There is no federal-level Sales Tax in the United States. 45 (and District of Columbia) of the 50 US states
VAT liabilities on paid-for content and related promotions Egypt has extended the Value Added Tax charging and collection obligations to creators of online content. This includes participants on YouTube, Facebook
Electronic invoices ‘Introduction’ now live 4 Dec 2021; full ‘Integration’ from 1 Jan 2023 The Kingdom of Saudi Arabia (KSA) has now launched B2B and B2C electronic invoices in this
Over 4,600 sellers had registered for IOSS at the start of October 2021 Update: the EU is proposing the €150 threshold for use of IOSS be withdrawn from 1 March
Turkey introduced Value Added Tax liabilities on non-resident providers of digital services to its consumers from January 2018. There is no VAT registration threshold, but there is a simplified registration
January 2020 four reforms to improve efficiency of B2B EU VAT regime Since 1 January 2020, the EU introduced four changes to EU B2B compliance system to help harmonise the
E-services by non-residents subject to 13% VAT collections The Central American country of Costa Rica implemented Value Added Tax on non-resident providers and intermediaries of digital or electronic services from
Six-month postponement for live e-invoicing extension to cross border transactions; Esterometro fling withdrawal Italy is extending its Sistema di Interscambio (SdI) live e-invoicing regime to cover cross-border transactions from 1
Norway operates a simplified Value Added Tax compliance regime for foreign sellers of electronic / digital services to its consumers. This is known as VAT on Electronic Services (VOES), introduced
Latest estimate on lost EU VAT shows €6.6bn shrinkage – but COVID-19 effect won’t show till next year The European Union member states are estimated to be losing €134 billion
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