VAT News

Norway-SAF-T postponed

Previously the Norwegian tax authorities had announced that the standard audit file for tax ("SAF-T") requirements for taxpayers was to become mandatory from 1 January 2018, however the relevant legislation is still awaiting formal approval.

Subsequently the implementation date is now expected to be 1 January 2019 at the earliest.

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South Dakota vs Wayfair Inc.

To combat the inequality, South Dakota brought a case against Wayfair Inc which said that even if the supplier had no physical nexus in the classic sense, they should still collect and remit sales tax on online sales, to level the playing field with suppliers who do have a nexus.

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Russia-VAT rate increase

The Russian standard rate is to increase

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Malta-VAT grouping

Multiple entities can now form VAT groups in Malta

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