VAT News

Saudi Arabia-VAT registration deadline

The Saudi tax authorities have given a deadline for businesses to register for VAT

August 15, 2017
Romania-Split payment method proposed

The Romanian tax authority has proposed legislation which would see taxpayers collect VAT in a specified VAT bank account

August 15, 2017
UAE-Release of federal law on tax procedures

The UAE authorities have released details of the federal law on tax procedured that will apply to VAT

August 3, 2017
Saudi Arabia-VAT update

The latest VAT information from the Saudi authorities has now been released

July 20, 2017
ECJ case-Payment of 8th directive claims

The ECJ has decided on a case where the Romanian authorities rejected payment of an 8th directive claim

July 20, 2017
UAE-Further details announced on VAT introduction

The UAE authorities have recently released further details on how the new VAT system will operate

July 7, 2017
EU-Cross-border ruling pilot extended

The pilot scheme for cross-border VAT rulings has been extended

July 3, 2017
Reduced VAT rate for e-Books back in the news

The EU's Economic & Financial Affairs Council ("ECOFIN") has announced that they have not been able to come to an agreement regarding reduced VAT rates on e-Books to match printed books

July 3, 2017
Netherlands-Telecommunications reverse charge

The Dutch government has introduced a new reverse charge rule for telecommunications services.

June 5, 2017
Saudi Arabia-Draft VAT law introduced

Saudi Arabia has become the first GCC member state to release its draft VAT legislation

June 1, 2017
Switzerland-VAT reduced rated e-publications

Switzerland plans to apply the reduced rate to e-publications

June 1, 2017
Italy-VAT rate increase

The Italian authorities have announced increases in VAT rates from 2018

May 11, 2017
Australia-Removal of low value consignment relief potentially delayed

Removal of relief could possibly be delayed by a year

May 10, 2017
Isle of Man-VAT registration thresholds amended

The VAT registration thresholds in the Isle of Man have been amended.

May 4, 2017
EU-Reduced rating for e-books draws closer

The reduced rating of e-books moved a step closer after a recent vote

May 4, 2017
Qatar-VAT system edges closer

The implementation of VAT in Qatar is a step closer

May 10, 2017
France-Fiscal representation requirements

The French authorities have amended the list of countries where businesses will require fiscal representation to be VAT registered

April 5, 2017
UK-Consultation into reverse charge in the construction industry

HMRC have announced a consultation into the introduction of a new reverse charge mechanism in the construction industry

March 28, 2017
Canada-PST increase

The PST rate in the province of Saskatchewan is due to increase

March 28, 2017
Estonia-Increased VAT threshold

Estonia has been granted permission to increase its VAT registration threshold

March 28, 2017
UK-Uber facing challenge over unpaid VAT

Legal action is being brought against Uber regarding unpaid UK VAT

March 21, 2017
UAE-VAT update

Introduction of VAT in the UAE drawing ever closer

March 19, 2017
Introduction of Immediate Information System (SII) in Spain

The Spanish VAT authorities are implementing rigorous new reporting requirements from from July 1st 2017. Not all businesses will be obligated to adhere to the rules, but those that are eligible should take the necessary steps now to ensure they will be compliant

March 14, 2017
GCC VAT update

Further updates regarding the introduction of VAT in the GCC countries

March 8, 2017
UK-VAT registration threshold increased

Following the UK budget, the UK VAT registration threshold for UK established entities will rise

March 8, 2017
ECJ opinion on e-book reduced rating

The ECJ has given a further interpretation on whether reduced VAT rates might be applicable to e-books.

March 8, 2017
Hungary-local sales and purchase listing

Changes to the Hungarian rules from 1 July 2017

March 1, 2017
Australia-Changes to low value import rules

Australia is removing a GST exemption for low value goods

March 1, 2017
ECJ Case-Zero rated intra-community supplies

A recent ECJ case found in favour of a taxpayer who made zero rated intra-community supplies

March 1, 2017
Belgium-Abolition of quarterly prepayments

Belgian rules concerning prepayments for quarterly filers are being removed

February 27, 2017
Australia-Uber drivers must now charge GST

The Australian courts have confirmed that the services of Uber drivers match those of taxi and limousine services

February 22, 2017
Switzerland-registration reminder

The Swiss VAT law changed with effect from 1.1.17 concerning the VAT registration threshold

February 17, 2017
Saudi Arabia-GCC VAT framework approved

Saudi Arabia has become the first GCC country to officially approve the GCC VAT framework

February 8, 2017
Taiwan-E-services VAT registration

Taiwan is the latest country to introduce new rules around sales of e-services

February 3, 2017
Serbia-B2C e-services

Serbia has followed the EU in implementing new rules around B2C supplies of e-services

February 3, 2017
Argentina-Tourists to no longer bear VAT on hotel stays

The Argentian government has made moves to increase tourism to the country

January 27, 2017
Portugal-Import VAT deferment

The recently approved 2017 Portuguese budget featured changes concerning import VAT

January 20, 2017
Reminder-Norway import VAT

The rules around payment of import VAT in Norway changed from 1 January 2017

January 20, 2017
France-possible increase in VAT rate on 'unhealthy' foods

The VAT rate applicable to certain foods supplied in France may be set to increase

January 20, 2017
Poland-Possible lowering of VAT rates for e-books

The Polish tax authority have launched a public consultation regarding the VAT rates applied to digital books and similar items

January 6, 2017
Romanian VAT rate decrease

A new Romanian VAT rate has been introduced.

January 4, 2017
HMRC reports increase in online seller registrations

More overseas online sellers are registering for UK VAT

December 22, 2016
Bulgaria to implement TOMS for wholesale supplies

The Bulgarian authorities have announced the introduction of TOMS for wholesale supplies, in line with EU law.

December 9, 2016
Major proposals for e-commerce businesses

The EC has recently released a paper outlining proposals which radically change VAT obligations for e-commerce businesses.

December 2, 2016
Customs changes impact imports into Germany

With the introduction of the UCC in May 2016, non-EU businesses will face more barriers when trying to import goods into the EU - specifically into Germany, who have changed their enforcement of the rules relating to importer of record status

November 30, 2016
India-New digital service tax introduced

The Indian government will implement a new digital service tax from 1 December 2016

November 18, 2016
Amazon suspending seller accounts

Following UK law changes, Amazon are suspending Amazon accounts of non-compliant sellers

November 18, 2016
Netherlands-Reduced rate applicable to toothpaste and sun cream

The Dutch supreme court has issued a ruling on the VAT rate applicbale to sales of toothpaste and sun cream.

November 15, 2016
Croatian VAT proposals

The Croatian tax authorities have proposed changes to the VAT rates in uses in Croatia

November 14, 2016
Response to European Commission consultation on e-publications

A report has been published concerning responses to the commission's consultation on VAT rates applicable to e-publications.

November 10, 2016
Changes to Greek registration rules

The Greek authorities have introduced changes making VAT compliance easier for EU entities.

November 4, 2016
Simplify Global Selling-A new pilot scheme from Amazon

Amazon are launching a pilot scheme aimed at easing VAT compliance for sellers.

November 3, 2016
Proposed compliance changes in Italy

The Italian government has proposed changes to VAT reporting.

November 1, 2016
Amazon outlaws incentivised reviews

Amazon has recently amended its guidelines in respect of products provided in exchange for reviews.

October 21, 2016
CJEU decisions on VAT invoicing

Recent CJEU cases have provided taxpayers with support for input tax deduction.

October 18, 2016
Evidence required for intra-community supply of goods

The Belgian authorities have confirmed that a certified destination document can be used as evidence to make an exempt intra-community supply of goods.

October 11, 2016
New Lithuanian reporting requirements

The Lithuanian government has introduced new requirements for taxpayers.

September 29, 2016
UK Finance bill 2016 enacted

The UK Finance bill 2016 became law with effect from this week, and contains legislation applicable to online traders.

September 16, 2016
2014 VAT gap figures

The European commission has recently announced the VAT gap figures for 2014.

September 7, 2016
Egyptian VAT rate set at 13%

The Egyptian government has approved a VAT rate of 13% for the 2016-17 fiscal year

September 2, 2016
Norway-new VAT return format

From 2017, a new extended VAT return featuring 19 rather than 11 boxes will be introduced in Norway.

September 1, 2016
Reminder-New Zealand GST

Non-established businesses selling certain electronic services B2C to customers in New Zealand are required to charge GST from 1 October 2016.

September 1, 2016
Sweden VAT threshold

Sweden considering the introduction of a registration threshold for resident businesses.

August 10, 2016
Netherlands bad debt relief proposals

Netherlands looking to update process for claiming bad debt relief

August 10, 2016
Hungary propose to cut VAT on internet access

Hungary may apply the reduced rate to supplies of internet services

August 10, 2016
China delays new e-commerce tax regime

China is to postpone the full implementation of the new VAT regime on goods purchased by consumers from aboard.

September 16, 2016
Israel VAT bill on foreign digital services

Non-resident providers of these services will be required to VAT register in Israel, collect and remit VAT. Digital services provided to Israeli businesses will be taxed under the reverse charge regime.

August 7, 2016