There are currently no Brazilian consumption taxes on non-resident provided digital or electronic services. The Brazilian indirect tax system is highly complex, and overlapping, with many conflicted state, federal and
How non-VAT registered UK sellers can use OSS for Northern Ireland – EU sales The UK’s HMRC has issued updated guidance on Value Added Tax reporting of B2C sales from
Australia is proposing to require gig & sharing electronic marketplaces and platforms report on their third-party Goods and Services (GST) transactions and payments. The draft legislation was passed by the
Kenya continues with its DST despite OECD agreement for 2023 global corporate tax reforms The latest Kenyan Finance Act has limited the application of the 1.5% Digital Services Tax (DST)
Global marketplaces and car sharing brought into VAT / GST review The Organisation for Economic Cooperation and Development has extended the sector coverage for its model framework for tax authorities’
Sweden mandatory PEPPOL e-invoicing? The Swedish tax authority, Skatteverket, and Ministry of Finance will be reviewing introducing Digital Reporting Requirements (DRR) for VAT invoice reporting to help tackle VAT fraud and
Pre-clearance electronic invoice model – Continuous Transaction Controls CTR Slovakia has become the latest European e-invoice candidate with the launching of a public consultation and plans to extend the existing
The German Ministry of Finance has highlighted a very low uptake of the new Import One-Stop Shop (IOSS) scheme to report sales of imported goods to EU consumers. IOSS is
Lithuania, one of the three EU Baltic states is building out its i-MAS digital reporting requirement. This is enabling the digitisation of transactional reporting for more efficient audits and to
The West Indies Island state of the Bahamas imposed VAT obligations on non-resident providers and digital marketplaces for digital and electronic services to consumers from 1 December 2019. There is
EU Parliament highlight disproportionate cost for small businesses; EU VAT rate could be cut to 15% if reduced rates withdrawn An EU Parliamentary Research Service study has highlighted that the
Panama’s General Revenue Directorate ‘DGI’ completed a revised e-invoicing project at the start of 2021. It originally launched the Panamanian Electronic Invoicing System (SFEP) in 2016. Part of the aim
Parliament reviews changes to VAT Act Belgium’s Parliament is reviewing a range of Value Added Tax amendments to the existing VAT Act. Most would come into effect in January 2022.
Czechia’ Ministry of Finance wants to raise its Value Added Tax registration threshold from CZK 1million to CZK 2million (approx €79,000) from 1 January 2021. This will lift over 100,000
Online sellers and electronic interfaces to charge GST once over registration threshold The Channel Islands territory of Jersey will impose Goods and Services Tax collections and reporting obligations on non-resident
Mexico has proposed two changes to the Value Added Tax obligations on foreign providers of digital services to its consumers: Move from quarterly VAT returns to monthly reporting Raise fines
Algeria imposed its Value Added Tax on foreign providers to consumers of digital or electronic services from 1 January 2020. This is subject to the reduced VAT rate of 9%
Oman implemented its 5% Value Added Tax regime on 16 April 2021, including making electronic or digital services providers and electronic marketplaces liable to tax on B2C supplies. There is
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