Preparations begin for July 2028 Extension of OSS return for cross-border movement of own goods: B2C e-commerce; and B2B call-off stock Harmonisation of B2B reverse charge. But extension of marketplace ‘deemed supplier’ to EU sellers proposal now dropped The full EU VAT in the Digital
Pillar 2 of ViDA, ride & accommodation platforms becoming deemed supplier Voluntary from 1 July 2028; mandatory 1 January 2030 As part of the EU VAT in the Digital Age reforms, ride and accommodation marketplaces / digital platforms will take on the deemed supplier for
President drops 2025 tax reform bill introducing 18% VAT on non-resident providers of e-services The Caribbean island state of Dominican Republic has withdrawn plans to implement VAT liabilities for foreign providers of digital services for local consumers. The President was unable to gather enough political
Technical specification issues delay Crea y Crece e-invoicing to at least 2027 or later Doubt on technical specifications being ready soon for the proposed Spanish B2B e-invoicing mandate means the tax authorities, Agency Estatal de Administracion Tributaria) will not pursue a launch before 2027. There
FIRS to implement B2B and B2C e-invoicing platform to double VAT revenues The Nigerian tax authority, Federal Inland Revenue Service (FIRS) has reconfirmed its intention to introduce mandatory e-invoicing. This is part of its 2024 Emerging Tax Matters review. This will include a new “FIRS
Oct 2024 VAT rise postponed again; Oct 2025 potential next date The Thai cabinet on 17 September 2024 confirmed that the scheduled rise in VAT from 7% to 10% will not go ahead on 1 October 2024. VAT was cut from 10% to 7% in
Legislature mandatory e-invoicing completes El Salvador’s rollout of mandatory e-invoicing completed on 1 July 2024 following a phased launch from 2022. Salvadoran electronic invoicing (Electronic Tax Documents (DTE)) covers: invoices; delivery notes; debit and credit notes; delivery notes; settlement receipts; withholding receipts; and tax credit
DIAN extends e-invoicing to range of new supplies Sept to Nov 2024 Colombia’s National Directorate of Taxes and Customs, DIAN, has extending its pre-clearance e-invoicing mandate to a new range of services over the Autumn. The timetable for roll out of mandatory electronic invoicing is:
President considering extending 19% VAT obligations to ride, gig and betting digital platforms Columbia’s proposed 2025 budget may be modified to include an extension of VAT collection obligations to digital platforms and marketplaces. This would include gig economy (e.g. Uber) and accommodation sharing (e.g. Airbnb).
Foreign VAT obligations; administered via Swiss tax authorities The Principality of Liechtenstein imposed Value Added Tax on digital or electronic services in 2010. There is a global income VAT registration threshold of CHF100,000. Liechtenstein and Switzerland have a common VAT policy, therefore the rules concerning
