E-commerce sales of goods to Northern Ireland (NI) from the rest of the UK (Great Britain or GB) now have special rules following the 1 July introduction of the EU’s
VAT compliance simplifications; new tax collections role for marketplaces On 1 July 2021, the European Union introduced three key reforms to simplify their B2C e-commerce VAT regime, and help eliminate
The EU e-commerce VAT package has now come into force on 1 July 2021, including the introduction of the new pan-EU Import One-Stop Ship (IOSS) return. May 2023 update: The
As part of the 1 July 2021 EU e-commerce reform package, online platforms (electronic interface) now take on the VAT obligations of certain transaction of their third-party sellers. Although their
The July 2021 EU ecommerce VAT package imposes obligations on EU and non-EU sellers making imports to consumer to charge VAT in the checkout on sales not exceeding €150. However,
From 1 July 2021, new VAT rules apply for sellers and marketplaces serving European Union consumers under the EU ecommerce VAT package. This will include complex invoice obligations imposed by
The EU e-commerce package and UK e-commerce reforms have imposed from 1 July 2021 the obligation on sellers and marketplaces to charge VAT in their checkouts for transactions not exceeding
The EU has now withdrawn its e-commerce distance selling thresholds from 1 July 2021. This is part of its e-commerce VAT package reforms. EU or non-EU sellers will have to
The Greek finance ministry has announced that the reduced Value Added Tax rates enjoyed by Chios, Kos, Leros, Lesbos and Samos have been extended indefinitely. As locations for refugee centres
The US state of Kansas has become one of the last states to impose a threshold (safe harbour) on sales tax collection obligations on remote or foreign sellers. At the
As a result of the COVID-19 pandemic, the island of Cyprus is to reduce Value Added Tax rates on hotels and certain transport. The changes involve a range of services
The Indian Goods and Services Tax latest filings deadlines have been extend in light of the emergency COVID-19 situation. Indian GST was introduced in 2017. The following extensions were provided
The Paraguayan government has extended the reduction Value Added Tax rate on hotel and overnight accommodation, tourism and tourist transport, and catering services. It may be applied by hotels, travel
The Netherlands is to apply a retrospective Value Added Tax registration threshold of €20,000 per annum. This will apply from 1 January 2020 based on the Decree No. 2021-12740 issues
Uruguay has extended its reduced Value Added Tax rate for tourism services as the economic effects of the coronavirus continue. VAT on hospitality services is normally 22%. This was cut
The Mediterranean island of Malta is to introduce VAT group regime from 1 June 2018. This would enable connected companies to be registered as a single VAT payer, and reduce
The Baltic state of Lithuania is to temporarily cut its Value Added Tax rate from 21% to 9% until 31 December 2022 on the following services: Restaurants and cafes (excluding
European Finance Minister meeting at ECOFIN on 18th June failed to agree on a compromise to enable more reduced rate setting freedoms for member states. Countries such as Germany, France
VAT automation products that simplify your international VAT determination, invoicing and reporting