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,
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
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
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
France plans to introduce the concept of a VAT Group from 1 January 2023. This provides the option for related companies to form a single VAT person, with just 1
Withdrawal of Value Added Tax exemption on imports below $75 Israel is set to follow many countries be implementing VAT on low-value goods consignments sold to its consumers from 1
Non-resident sellers and marketplaces liable to VAT obligations on e-services 2022 Ukraine is to impose on non-resident providers of digital services to its consumers the obligation to VAT register from
Two new data requirements on country of origin and the recipient introduced from 1 January 2022 The EU’s reporting regime for the movement of goods between member states, Intrastat, is
Tanzania has implemented its Value Added Tax regime on digital and electronic services since July 2015. However, foreign providers or marketplaces supplying consumers are not able to VAT register. For
Malaysia has extended the exemption from 5% Service Tax for hotels and overnight accommodation. The existing temporary cut was due to expire on 1 July 2021. It will now apply
Updated rules post-Brexit for non-resident providers of electronic services to UK consumers The UK introduced Value Added Tax obligations on foreign providers and marketplaces of electronic or digital services to
Ecuador has withdrawn the option to use withholding VAT on digital services purchased via non-resident marketplaces or payment aggregators. This updates the 16 September 2020 introduction of indirect taxes on
Delayed electronic invoicing gets 2022 go-ahead Vietnam General Department of Taxation (GDT) is planning to implement mandatory pre-clearance e-invoicing from 1 July 2022. It has already been delayed from 1
6-month VAT rate cut to help soften inflation Cyprus is the latest EU state to cut electricity VAT rates. It will move domestic supplies of electricity from the standard VAT
Lowered annual e-Fatura and e-Arşiv thresholds for all B2B businesses; e-commerce and property attract special requirements Turkey has added new requirements to its government pre-clearance e-Fatura e-invoice regime in the past
Mainland China places the Value Added Tax responsibilities for non-resident sourced digital or electronic onto the Chinese resident customer. This applies to both B2C and B2B. There is no facility
Poland joins 18 other EU member states with VAT group simplification option Poland has signed into law a range of tax measures (Polski Ład) to help promote business innovation and
e-publications allowed same VAT rate as paper-versions Romania is to reduce the Value Added Tax rate on e-books from 1 January 2022. This will include audio books, blogs, electronic newspaper
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