Indirect Tax
Indirect Tax
TaxNewsFlash-Indirect Tax — KPMG's reports of developments about indirect tax including VAT, GST, excise taxes, sales and use taxes, and others
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KPMG’s summary of taxation of the digital economy developments [PDF 2.4 MB] (last updated 22 June 2021)
KPMG’s summary of e-invoicing and digital reporting developments [PDF 1.2 MB] (last updated 18 May 2021)
Recent Articles
June 2021
24 Jun - Botswana: Amnesty for resolving VAT, corporate and individual income tax liabilities
23 Jun - Australia: Land tax measures included in 2021 budget (South Australia)
23 Jun - Australia: Property tax measures in 2021-2022 budget (New South Wales)
23 Jun - United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers
22 Jun - OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”
21 Jun - Chile: VAT and real estate leases
21 Jun - Italy: New VAT rules for ocean-going vessels, pleasure boats
21 Jun - Italy: VAT relief and plastics tax delayed as part of support relief for businesses
18 Jun - Puerto Rico: “Back to school” sales and use tax exemption
17 Jun - Hungary: “Green tax” on plastic shopping bags set to increase 1 July 2021
17 Jun - Malaysia: Sales tax exemption for certain petroleum sector goods
14 Jun - Pakistan: Indirect tax measures in Finance Bill 2021
11 Jun - Belgium: Extended deadlines for filing VAT returns
11 Jun - Spain: Final rules for digital services tax; first declaration is due July 2021
10 Jun - Canada: New GST/HST rules for non-resident businesses, effective 1 July 2021
9 Jun - Czech Republic: Status of digital services tax legislation
9 Jun - Ireland: Proposed changes to local property tax
7 Jun - Belgium: VAT and cross-border B2C e-commerce activities; VAT registration
7 Jun - Puerto Rico: Reduced sales and use tax for prepared foods involving marketplace facilitators
7 Jun - Saudi Arabia: Guidelines and standards for e-invoices
7 Jun - Ukraine: VAT on digital services supplied by non-residents
3 Jun - Malaysia: Penalty relief for late payment of GST; service tax exemption for joint development area
3 Jun - Mexico: Changes to taxation of sales of goods made abroad
3 Jun - South Africa: Agent-principal relationships and VAT
3 Jun - India: GST Council recommends reducing compliance burden
3 Jun - Nigeria: Taxpayers must file VAT returns electronically
2 Jun - United States: Tariffs suspended on goods from six countries, digital services tax investigations
May 2021
28 May - Ireland: Proposed 10% stamp tax on bulk purchases of residential housing
27 May - Italy: Amendments to VAT “bad debt” relief rules
27 May - Poland: Pending legislation concerning VAT on e-commerce
27 May - Singapore: Charities liable for GST on certain charitable donations received
27 May - Slovakia: VAT proposed amendments to require public listing of bank accounts
25 May - Oman: Second phase of mandatory VAT registration, due date of 31 May 2021
25 May - Sweden: Revised proposal for a bank tax
24 May - Australia: Stamp tax, land tax measures in 2021-2022 budget (Victoria)
24 May - Sri Lanka: Income tax and VAT legislation measures
24 May - Tanzania: VAT and practical challenges associated with rebates, volume discounts
24 May - Thailand: Income tax, VAT relief for donations of imported medicine and medical supplies
24 May - United States: Economic nexus threshold, remote sellers and marketplace facilitators (Missouri)
20 May - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2021
20 May - India: Amendments to GST refund rules and procedures
20 May - Kenya: Digital services tax and VAT measures in Finance Bill, 2021
19 May - Switzerland: Implications of Germany’s real estate transfer tax for Swiss funds
18 May - Cyprus: Certain educational services exempt from VAT
17 May - Mexico: List of registered foreign providers of digital services
13 May - Serbia: New electronic invoicing law, VAT implications
13 May - United States: IRS offers dyed diesel fuel penalty relief in certain states
12 May - Czech Republic: VAT and imported goods involving e-commerce transactions
12 May - Netherlands: No VAT liability for boards of directors, supervisory officers
11 May - Australia: Trade and indirect tax measures in federal budget
11 May - Kazakhstan: Program allowing deferral and installment payments of property tax
11 May - Nigeria: Tax collection agents reminded to remit VAT collected by deadline
10 May - Serbia: VAT rules are unified, include amendments
10 May - United States: Sales tax exemptions under high performance incentive program (Kansas)
7 May - Belgium: Overview of proposed changes to VAT law
7 May - Cyprus: Proposed penalty relief for deferral of certain VAT payments in 2021
7 May - UK: Proposal for “residential property developer tax”
6 May - EU: Resolution of European Parliament on taxing digital economy
6 May - Cyprus: Legislative changes allowing VAT-related write-offs
4 May - United States: Legislature overrides veto, adopts marketplace facilitator provisions (Kansas)
3 May - United States: Hearings regarding U.S. investigations of digital services taxes
3 May - UAE: VAT refunds for business visitors; refund opportunities
April 2021
30 Apr - Germany: Measures to tighten real estate transfer tax involving share deals
30 Apr - Nigeria: Guidelines for VAT on tolls, paid parking, parks and entertainment
27 Apr - Nigeria: VAT treatment of services provided by financial institutions
26 Apr - Belgium: Temporary reduction of rate of VAT, restaurant and catering services
26 Apr - Poland: “Ready-to-eat meals” subject to reduced VAT rate (CJEU judgment)
26 Apr - United States: R&D activities tax credit for franchise tax purposes (Texas)
22 Apr - EU: Review of deemed supply rules for online marketplaces, effective 1 July 2021
21 Apr - EU: One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces
21 Apr - Uganda: VAT and indirect tax proposals in pending legislation
21 Apr - United States: Sales tax economic nexus, marketplace provider laws enacted (Florida)
20 Apr - United States: Taxation of software, digital equivalents by state and local authorities
20 Apr - Cambodia: VAT and e-commerce transactions
20 Apr - Canada: Digital services tax among measures in 2021 federal budget
20 Apr - Poland: VAT penalty of 20% held incompatible with EU law (CJEU judgment)
20 Apr - EU: VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021
19 Apr - EU: Status update on carbon tax proposal, option under carbon border adjustment mechanism
19 Apr - Germany: Insurance premium tax for seagoing vessels (CJEU judgment)
19 Apr - OECD: VAT policy regarding sharing and gig economy
19 Apr - United States: Tobacco tax (Florida); purchases for resale (Maryland)
16 Apr - Argentina: List of entities for digital services tax purposes, Buenos Aires
16 Apr - Belgium: Update on VAT relief measures
16 Apr - Kazakhstan: Electronic sales by foreign entities via internet subject to VAT beginning in 2022
16 Apr - Switzerland: VAT refund claims due by 30 June 2021
15 Apr - Luxembourg: VAT exemption, legal services for adults lacking legal capacity (CJEU judgment)
14 Apr - Argentina: New digital services tax procedures for Buenos Aires
14 Apr - Brazil: Review of digital services tax proposals
14 Apr - UK: Freeports reintroduced; simplified import procedures, suspended customs tariffs and import VAT
13 Apr - Czech Republic: “One-stop-shop” (OSS) for VAT on remote sales, options for platforms
13 Apr - Netherlands: Acquisition of real estate legal entity subject to real estate transfer tax
12 Apr - Chile: Summary of recent VAT developments
12 Apr - EU: Proposed VAT exemption for certain goods and services
9 Apr - Poland: Proposed amendments to excise tax law
8 Apr - Canada: Reminder of 30 April 2021 deadline, tax on cross-border insurance
8 Apr - Canada: Online marketplaces, platforms, streaming services to collect sales tax (Manitoba)
8 Apr - Hungary: Real-time invoice reporting extension, self-billing invoices
8 Apr - Italy: Relief measures suspend tax collection, extend digital services tax deadlines
8 Apr - Poland: Rate of property tax, real estate not used in business activity (tribunal decision)
8 Apr - UAE: Consolidated export verification report process, expedited VAT refunds
7 Apr - Malaysia: Tourism tax postponed, digital platform service providers
6 Apr - Oman: Guidance concerning administrative tax disputes and VAT zero-rating for medicines
5 Apr - Bahrain: New information about excise tax and foreign-relations tax on updated website
5 Apr - Malaysia: Tourism tax regulations address digital platforms
5 Apr - Saudi Arabia: Regulations to implement tax benefits in special economic zone
March 2021
31 Mar - Italy: VAT requirements for cash registers again postponed
30 Mar - Italy: VAT online registration portal, reporting cross-border sales and transactions
30 Mar - Belgium: VAT relief measures
30 Mar - Hungary: VAT base reduced by bad debts; five-year limitations period (CJEU judgment)
29 Mar - Saudi Arabia: Consultation on e-invoicing proposal
26 Mar - United States: Next steps in digital services tax investigations
26 Mar - Switzerland: Proposal for tonnage tax regime; consultation ends 31 May 2021
26 Mar - France: Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities
25 Mar - France: VAT and e-invoicing; implementation effective 1 January 2023
24 Mar - Italy: Guidance on application and administration of digital services tax
24 Mar - Spain: VAT treatment of intra-group services; possible implications of CJEU judgment
22 Mar - United States: Update on digital advertising tax (Maryland, Texas, West Virginia)
19 Mar - Bermuda: Indirect tax measures in 2021-2022 budget
19 Mar - Poland: EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment)
19 Mar - Singapore: GST changes in budget 2021
18 Mar - Australia: Fringe benefits tax return, instructions for 2021
18 Mar - Costa Rica: VAT relief for construction-related services
18 Mar - Fiji: Indirect tax measures in 2020-2021 budget
18 Mar - Malaysia: Indirect tax incentives included in economic package to support businesses
18 Mar - Saudi Arabia: Tax incentives for entities in logistics bonded zones
18 Mar - Hungary: VAT reverse-charge for employee leasing services limited to construction projects
17 Mar - Hungary: Tax on advertisement upheld (CJEU judgment)
17 Mar - Malaysia: Digital platforms subject to tourism tax, effective July 2021
16 Mar - Poland: Tax on retail sector upheld (CJEU judgment)
16 Mar - Russia: Draft legislation would expand when VAT payable by tax agents
15 Mar - Mexico: Registration reminder for foreign providers of digital services
15 Mar - UK: Stamp duty land tax relief for “Freeports”
15 Mar - UK: Stamp duty land tax surcharge for overseas buyers of residential property
12 Mar - Canada: GST/HST rules for platform operators, scheduled effective 1 July 2021
12 Mar - EU: Treatment of small losses of goods under call-off stock arrangements
12 Mar - Kenya: Bank service fees held exempt from VAT, excise tax (appellate tribunal decision)
12 Mar - Spain: Proposed tax on non-reusable plastic containers
11 Mar - India: Next phase for mandatory e-invoice issuance, beginning 1 April 2021
10 Mar - Italy: Extended deadlines for digital services tax
10 Mar - Serbia: Amendments concerning customs declarations and application of VAT rules
9 Mar - Belgium: VAT deduction for mixed-use cars; adjustment to calculation for 2020
9 Mar - Czech Republic: “Deemed supplier” concept, e-commerce and VAT
8 Mar - Pakistan: Sales tax measures enacted
8 Mar - Saudi Arabia: VAT guidelines for e-commerce
5 Mar - Nigeria: Hotel and restaurant consumption tax (Lagos State)
5 Mar - Spain: VAT refund deadline of 31 March 2021, for UK traders
5 Mar - UK: Indirect tax measures proposed in 2021 budget
3 Mar - Botswana: Indirect tax and VAT measures in 2021-2022 budget
3 Mar - Canada: Provincial sales tax, carbon tax measures (British Columbia)
3 Mar - Kazakhstan: New retail tax regime
2 Mar - Cyprus: Extended deadlines for VAT payments
1 Mar - Germany: VAT on cross-border provisions of company vehicles to employees (CJEU judgment)
February 2021
26 Feb - China: VAT essentials guide for 2021
26 Feb - South Africa: Carbon tax measures included in budget 2021
25 Feb - Hong Kong: Increased rate of stamp tax on stock transfers proposed in budget 2021-2022
25 Feb - Panama: Guidance for issuing electronic tax receipts and invoices
24 Feb - Cyprus: Guidance on VAT representation after Brexit
23 Feb - Malaysia: Update, taxation of digital services by foreign service providers
22 Feb - Argentina: Tax benefits under regime to promote digital “knowledge” economy
22 Feb - EU: Update on proposal for financial transaction tax
19 Feb - United States: IRS announces waiver of dyed fuel penalty in Texas
19 Feb - Poland: General ruling, proper classification of transactions using fuel cards for VAT purposes
18 Feb - France: Deferral of payment of civil aviation tax by airlines
18 Feb - Slovakia: VAT and e-commerce, measures effective 1 July 2021
17 Feb - Singapore: Goods and services tax measures in budget 2021
17 Feb - Thailand: VAT requirements for foreign providers of electronic services
17 Feb - UAE: VAT registration for sole proprietorships
15 Feb - Luxembourg: Reduced rate of subscription tax, investments in sustainable assets
15 Feb - United States: Tax on digital advertising services is enacted (Maryland)
12 Feb - Belgium: Tax on securities accounts
11 Feb - Russia: Clarifications concerning VAT exemption for licenses of software and databases
9 Feb - Czech Republic: Expanded scope of VAT “mini-one-stop-shop” (MOSS) regime
9 Feb - Czech Republic: Waiver of VAT on medical items
8 Feb - Denmark: VAT relief measures
8 Feb - Thailand: Extended VAT return filing, payment deadlines; reduced land and building tax
5 Feb - Italy: Review of indirect tax measures in 2021 budget law
4 Feb - Norway: New VAT return, electronic filing expected in 2022
4 Feb - Estonia: Increased excise tax rate for tobacco products in 2021
3 Feb - Italy: VAT registration by UK businesses (post-Brexit)
2 Feb - Oman: VAT registration via online portal, open 1 February 2021
January 2021
29 Jan - United States: Federal excise tax return filing dates for 2021
29 Jan - Serbia: Amendments to property tax law, effective 2021
29 Jan - Serbia: Guidance clarifying issuance of electronic invoices (e-invoices)
27 Jan - Kenya: Digital services tax, first return and payment expected in February 2021
27 Jan - Poland: Concession fee, offshore wind farms not subject to real estate tax
27 Jan - UAE: Preparing for VAT annual input tax apportionment
26 Jan - Bahrain: Updates to VAT general guide
26 Jan - India: Breach of employment contract payment subject to GST at 18% rate
26 Jan - Qatar: VAT regime expected to be announced in 2021
26 Jan - Saudi Arabia: Expanded exemptions from real estate transaction tax
25 Jan - Saudi Arabia: Extended penalty waiver for VAT returns, payments
22 Jan - Malaysia: FAQs on tourism tax and bookings via online platforms
21 Jan - Canada: GST/HST and QST obligations for pension plans due 31 January 2021
20 Jan - Switzerland: VAT returns require electronic filing beginning 2021, new e-filing platform
20 Jan - Albania: Corporate income tax, VAT changes effective 2021
20 Jan - Philippines: VAT withholding on government payments, changes effective 2021
19 Jan - Cambodia: Stamp tax on transfers of property, company shares
19 Jan - EU: Taxation of digital economy, public consultation launched
19 Jan - Italy: Implementing decree for digital services tax; new deadlines
19 Jan - Netherlands: New policy statement on VAT fixed establishments
19 Jan - South Africa: VAT implication of employee secondments
15 Jan - Czech Republic: Default interest on VAT, user fees waived
15 Jan - Czech Republic: VAT and leases of residential real estate
15 Jan - Hungary: VAT reporting under electronic system, EKAER and real-time reporting
15 Jan - Italy: Deadlines for digital services tax extended
14 Jan - Italy: Reduction in excise tax on fuel in northeast region (CJEU judgment)
14 Jan - Canada: Insurance premium tax increased to 4% (Yukon)
14 Jan - UAE: Temporary VAT rate of 0% for medical equipment
14 Jan - United States: Investigations of digital services taxes in Austria, Spain, United Kingdom
13 Jan - Nigeria: Stamp tax on teller deposits, electronic transfers by banks
12 Jan - Serbia: VAT amendments effective 1 January 2021
11 Jan - Bahrain: VAT registrations must be updated for companies converting to “with limited liability”
11 Jan - Mexico: Follow-up on income tax and VAT incentives in border regions
11 Jan - Mexico: Fourth list of foreign providers of digital services subject to VAT (for 2020)
11 Jan - Mexico: Tax legislative changes for 2021 and digital services
11 Jan - United States: Air transportation excise taxes (text of final regulations)
11 Jan - United States: Extended deadline for sales tax returns (Maryland); sales tax on rentals (Missouri)
8 Jan - Albania: New e-invoicing rules, procedures
8 Jan - United States: Craft beverage measures effective January 2021
7 Jan - United States: Findings from investigations of digital services taxes in India, Italy, Turkey
7 Jan - UK: Tax implications of free trade agreement with the EU
7 Jan - Canada: Large businesses may claim all QST; phaseout of input tax refund restrictions (Quebec)
7 Jan - Oman: VAT rules and registration, effective date of 16 April 2021
5 Jan - Bahrain: Amended VAT place-of-supply rules for telecommunication services
5 Jan - Italy: VAT registration process for non-established UK businesses (post-Brexit)
2020 Articles
December 2020
29 Dec - United States: Permanent reduction of excise tax rates for beer and spirits, tax credits for wine
28 Dec - Belgium: Temporary VAT relief measures; medical supply and real estate and construction sectors
28 Dec - Serbia: VAT measures effective beginning 1 January 2021
23 Dec - France: VAT and complex transactions, postponed effective date for remote sales, VAT group regime
23 Dec - Serbia: Excise tax changes regarding cigarettes, amendments to refund processes
22 Dec - Bulgaria: VAT measures effective beginning in 2021
22 Dec - United States: Extension of temporary dyed fuel tax relief, Wisconsin terminals
21 Dec - Bahrain: Recoverable input VAT incurred on capital asset
18 Dec - United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers (COVID-19)
18 Dec - Kenya: Digital services tax regulations provide details; scheduled effective date of 2021
18 Dec - UK: Post-Brexit indirect tax, direct tax changes expected in 2021
17 Dec - Bulgaria: Tax administrative measures, VAT amendments effective 1 January 2021
17 Dec - Germany: Supply of heat to property owners is subject to VAT (CJEU judgment)
17 Dec - Germany: VAT treatment of transfer of business as a going concern
17 Dec - Italy: Draft decree to implement digital services tax, consultation open through 31 December
17 Dec - Malaysia: Indirect tax bills presented to Parliament
16 Dec - Spain: Rules for post-Brexit recovery of VAT paid in UK
15 Dec - Spain: Proposals for regulations to implement the digital services tax
15 Dec - Bangladesh: Overview of tax measures, including VAT and other changes made in 2020
15 Dec - Canada: Review of GST/HST and other indirect tax changes for 2020
14 Dec - Canada: Updated sales tax guidelines for e-marketplace facilitators and sellers (Saskatchewan)
14 Dec - Netherlands: VAT relief for COVID-19 vaccines and test kits, proposed to apply into 2021
14 Dec - UK: Post-Brexit customs, VAT and excise tax measures proposed for Northern Ireland
11 Dec - Cambodia: Change to e-VAT refund system, effective 2021
11 Dec - Canada: Proposal for non-resident vendors and e-platform operators to be subject to GST / HST
11 Dec - Saudi Arabia: Recovery of input VAT by real estate developers
11 Dec - United States: Due date for tax returns, payments for alcohol industry annual filers
10 Dec - Bahrain: VAT relief for construction and real estate sector
10 Dec - Canada: Temporary relief from GST/HST for imports of face masks and shields
10 Dec - Vietnam: Guidance on VAT, mandatory e-invoicing delayed to 1 July 2022
9 Dec - Poland: Retail sales tax, no further delay expected; effective 1 January 2021
7 Dec - Romania: Reduced VAT rate of 5% for certain residential properties in 2021
7 Dec - Saudi Arabia: Regulations on e-invoicing and VAT
4 Dec - Spain: Deadline for certain VAT elections required by 30 December 2020
3 Dec - Russia: VAT requirements under new system for tracing goods
2 Dec - France: Requirements for mandatory e-invoices beginning 2023
1 Dec - Canada: GST/HST and employer-sponsored pension plans, 31 December deadline
1 Dec - Canada: Non-resident businesses, platform operators to register for GST/HST
1 Dec - EU: Tax transparency rules to be extended to digital platforms
1 Dec - Germany: Opportunity in verifying rate of VAT on categories of goods
1 Dec - Luxembourg: VAT implications of Brexit for supplies of goods and services
1 Dec - Mexico: Reduced income tax and VAT rates as incentives for the northern and southern border regions
1 Dec - Saudi Arabia: Deadline of 31 December 2020 for waiver of penalties for VAT and excise tax
November 2020
30 Nov - Hong Kong: Reduction of stamp tax (duty) on commercial property sales
30 Nov - UK: Indirect tax developments (late November 2020)
30 Nov - UK: Lower rates of stamp duty land tax, mixed residential and non-residential property purchases
27 Nov - France: Input VAT deductions, services provided by head office to branches (Conseil d’Etat decision)
25 Nov - Austria: VAT exemption for COVID-19 vaccine, reduced VAT rate for other items
25 Nov - Bahrain: VAT treatment of medical coverage provided by insurance companies to their employees
25 Nov - Hungary: VAT rate on takeaway meals temporarily reduced to 5% (COVID-19)
24 Nov - South Africa: Clarification of VAT apportionment calculations
20 Nov - Malaysia: Updated guides for sales tax and services tax
19 Nov - Hungary: Proposed temporary reduction of VAT rate of 5%, residential units
18 Nov - Belgium: Property tax reductions for assets during “unproductive” periods (COVID-19)
18 Nov - Sri Lanka: Indirect tax proposals in 2021 budget
18 Nov - UAE: VAT obligations of real estate management entities in Dubai
17 Nov - Australia: Single property tax proposed in New South Wales budget for 2020-2021
17 Nov - Egypt: Summary of 2020 tax decrees, laws including indirect tax items
16 Nov - Spain: VAT-related elections for 2021 require action in November 2020
16 Nov - Belgium: Possible changes for periodic VAT return
13 Nov - Belgium: Extension of reduced VAT rate for residential demolition and reconstruction
13 Nov - India: Certain taxpayers must issue e-invoices beginning in 2021
12 Nov - Ireland: Postponed VAT accounting for imports
12 Nov - Spain: Details of digital services tax
11 Nov - Czech Republic: Transposition of rules for VAT quick fixes, intra-Community supply of goods
11 Nov - Poland: Legislative measures implementing EU VAT directives for e-commerce transactions
9 Nov - Mexico: Taxation of digital services, enactment expected for January 2021 effective date
9 Nov - Myanmar: Relief for company directors unable to comply with residence requirements (COVID-19)
9 Nov - South Africa: VAT apportionment calculations for “mixed supplies” and dividends
6 Nov - Cyprus: VAT payments, extended deadlines
3 Nov - Czech Republic: Consideration for marketing services rendered abroad subject to VAT
3 Nov - Italy: Updates on e-invoicing, tax receipt lottery, daily payments
3 Nov - Slovakia: Right to input VAT deduction by importer (CJEU judgment)
2 Nov - Bahrain: Reimbursements subject to VAT and non-taxable disbursements
2 Nov - UK: Indirect tax developments (late October 2020)
2 Nov - United States: Property tax (California); throw-back rule (Indiana)
October 2020
30 Oct - Belgium: VAT regime for vouchers
29 Oct - EU: Effects of and considerations about VAT rate reductions (COVID-19)
29 Oct - Lithuania: Change to VAT refund process effective 1 January 2021
28 Oct - Germany: Guidance on VAT corrections with retroactive effect
28 Oct - Germany: Method for calculating tolls on trans-European road network (CJEU judgment)
28 Oct - Oman: English translation of VAT law
28 Oct - Spain: Use of cost-sharing agreements to recover input VAT
27 Oct - Italy: VAT paid by companies for pre-paid SIM cards used by employees; refund opportunities
27 Oct - Portugal: Postponed deadline; certified invoicing software used by VAT-registered entities
27 Oct - Saudi Arabia: Services related to tangible goods subject to VAT at 15% rate
23 Oct - GCC countries: Comparison of VAT regimes in Bahrain, Oman, Saudi Arabia, UAE
22 Oct - Mexico: Taxation of digital services, legislative update
21 Oct - Malta: VAT measures in budget 2021
21 Oct - Spain: Digital services tax finalized, effective in January 2021
20 Oct - Nigeria: Tribunal holds commercial rent is subject to VAT; conflicting opinion
20 Oct - Poland: Expanded scope of VAT bad-debt relief (CJEU judgment)
19 Oct - France: Digital services tax to be paid in December 2020
19 Oct - United States: Exception from franchise and excise tax for financial institutions (Tennessee)
19 Oct - Oman: VAT law is published; VAT implementing regulations expected before October 2021
19 Oct - UK: Indirect tax developments (October 2020)
15 Oct - Hungary: Advertisement tax, no infringement of EU state aid rules (CJEU Advocate General’s opinion)
15 Oct - Italy: VAT exemption for services supplied by cost-sharing group to VAT group
15 Oct - Luxembourg: Indirect tax, VAT measures in 2021 budget
14 Oct - Oman: VAT regime, effective date of April 2021
14 Oct - Spain: Update on financial transaction tax on transfers of shares in large companies
14 Oct - UAE: Clarifications of VAT rules
13 Oct - France: Introduction of VAT group regime
13 Oct - Ireland: VAT, indirect tax measures in budget 2021
12 Oct - Romania: Referral to CJEU, concept of fixed establishment for VAT purposes
9 Oct - Cambodia: Procedures for e-commerce licence or permit; e-commerce service providers and exemptions
9 Oct - Czech Republic: Status of digital tax proposal
9 Oct - Saudi Arabia: Details of real estate transaction tax
9 Oct - United States: Alcohol industry, third quarter excise tax returns due 14 October
8 Oct - Spain: VAT e-commerce rules, update
7 Oct - Belgium: Electronic invoicing (e-invoicing) by 2025
7 Oct - Ireland: Possible indirect tax considerations, budget 2021
7 Oct - Malta: VAT and cross-border sales of goods and services
6 Oct - Malaysia: Sales tax exemption expansion
5 Oct - Belgium: VAT deduction for publicity and brokerage costs of real estate developers (CJEU judgment)
5 Oct - India: Tax withholding at rate of 1% on transactions with e-commerce operators
5 Oct - Saudi Arabia: Real estate transaction tax
1 Oct - Canada: Indirect tax measures in Newfoundland and Labrador budget
1 Oct - Myanmar: Changes to special goods tax rates for certain consumer products
September 2020
30 Sep - Bahrain: VAT refund application form for non-resident businesses
30 Sep - EU: Review of the proposal for plastic tax, environmental-related measures
30 Sep - Hungary: Real-time invoice reporting of VAT; “grace period” until 31 March 2021
30 Sep - Mexico: Relief from payments of ticket tax for certain public performances (Mexico City)
30 Sep - Oman: Update on proposed VAT measures
29 Sep - Costa Rica: Update on VAT and cross-border digital services
29 Sep - Germany: Digital VAT package and distance sales proposals; other VAT developments
28 Sep - Malaysia: Service tax and disbursements vs. reimbursements
28 Sep - Netherlands: VAT exemption for asset management services (pending before Supreme Court)
28 Sep - Saudi Arabia: Draft regulations on electronic invoicing
25 Sep - Mexico: Reform initiative to reduce VAT refund timing
24 Sep - Canada: Plans to tax large digital companies
23 Sep - Canada: PST rebate for machinery and equipment purchases (British Columbia)
23 Sep - Philippines: Proposed legislation for taxation of digital services
22 Sep - Vietnam: VAT, foreign contractor tax developments
21 Sep - Switzerland: Mandatory e-filing of VAT returns beginning in 2021
21 Sep - United States: Motor vehicle use tax, rental car company (Oregon)
18 Sep - Thailand: VAT rate reduction, social security contribution rate reduction
18 Sep - United States: Excise tax on college net investment income (final regulations)
17 Sep - Canada: Carbon tax, PST changes for beverages postponed to 2021 (British Columbia)
16 Sep - Costa Rica: Temporary VAT exemption for construction services
16 Sep - Nigeria: Rental income not subject to VAT (tribunal decision)
15 Sep - EU: Recovery package, multi-year budget including environment-related measures and “plastic tax”
14 Sep - Bahrain: VAT and transfers of going-concern; zero-rated VAT for expenses prior to building permit
14 Sep - Mexico: Second bi-monthly list, foreign providers of digital services subject to VAT
14 Sep - United States: Extra semi-monthly excise tax periods, five due dates in September 2020
11 Sep - Mexico: Proposed legislative changes regarding digital services tax, VAT, excise tax on fuel
10 Sep - EU: Report of VAT gap for 2018
10 Sep - Bahrain: VAT assessment process and appeals procedures (FAQs)
10 Sep - Greece: Deadline for VAT payments apparently extended to 30 April 2021 (COVID-19)
8 Sep - Australia: Land tax relief in South Australia, six-month extension
7 Sep - UK: Indirect tax updates (August, September 2020)
4 Sep - Greece: New indirect tax and VAT measures
3 Sep - Italy: Claims for VAT refunds do not require bank guarantees
2 Sep - Portugal: VAT “quick fixes” transposed into domestic law
2 Sep - Belgium: VAT ruling, copyright transferred to company by individual director
1 Sep - Malaysia: Updated service tax policies reflect digital services tax measures
August 2020
31 Aug - Poland: Sugar tax on beverages; legislation enacted
27 Aug - Argentina: Electronic registration, VAT portal
27 Aug - Canada: Indirect tax measures enacted in British Columbia
27 Aug - Canada: Investors to share data with investment plans for GST/HST compliance
26 Aug - Poland: Proposed amendments intended to simplify VAT law
26 Aug - UAE: VAT treatment of e-commerce sales
25 Aug - India: Security transfer tax on equity shares; service tax liability of banks
25 Aug - Singapore: GST legislative proposal
24 Aug - Italy: Recovery of late-charged input VAT following self-disclosure
24 Aug - United States: Sales tax, cellular equipment (Nebraska)
20 Aug - Malaysia: Guide on taxation of digital services by foreign service providers
19 Aug - Canada: Extended relief from interest, penalties for Ontario business indirect taxes
19 Aug - Ireland: Summary of indirect tax developments (summer 2020)
18 Aug - Hungary: Tax legislative measures include changes to local tax and VAT
17 Aug - Ecuador: Digital services subject to VAT
14 Aug - EU: Tax on plastic, CO2 emissions proposed in environment-related measures
13 Aug - Czech Republic: Rate of interest payable to taxpayers on excess VAT
13 Aug - United States: IRS reminder of heavy highway use tax deadline
12 Aug - Philippines: Proposed legislation, taxation of digital economy
10 Aug - Oman: Guidance regarding excise tax imposed on certain beverages, products
10 Aug - United States: Arizona (airport trip fees); Maryland (premium-receipts tax)
6 Aug - United States: Property tax increase in California pending in November ballot initiative
6 Aug - South Africa: Guidance for VAT ruling applications
5 Aug - South Africa: Proposal to limit mining tax incentives to those owning mining rights
5 Aug - Turkey: VAT rate reductions for certain services
4 Aug - Belgium: VAT considerations for services provided by Belgian companies to UK customers
4 Aug - Costa Rica: VAT on cross-border digital services; credit, debit card issuers
4 Aug - Russia: VAT exemption available for certain software and database providers
4 Aug - Zimbabwe: Money transfer tax, other indirect measures in 2020 mid-term budget
3 Aug - Malaysia: Stamp tax, real property gains tax exemptions for certain residential property transfers
July 2020
31 Jul - United States: Distilled spirits plant, resources for determining excise tax owed
30 Jul - EU: Agreement for new rules regarding excise taxes on alcohol
30 Jul - Italy: Place of supply, VAT rules for pleasure boats used outside EU
30 Jul - Mexico: Changes to VAT rules, other tax provisions
29 Jul - Brazil: Proposal to replace PIS and COFINS with new federal VAT; would capture digital transactions
29 Jul - Nigeria: Stamp tax (duty) on leases
28 Jul - India: Web-related services not taxable fees under tax treaty with United States
28 Jul - Ireland: Temporary VAT rate reduction in July jobs stimulus package
27 Jul - Russia: VAT and sales of software, digital technology
27 Jul - South Africa: Securities transfer tax implications of Brexit
27 Jul - UK: VAT scope extended, income tax start date announced (making tax digital)
24 Jul - EU: Postponement of e-commerce VAT to 1 July 2021
24 Jul - South Africa: Carbon offset administration system for carbon tax
23 Jul - Belgium: VAT measures included in third package of stimulus measures
23 Jul - Oman: Update on VAT
23 Jul - Slovakia: VAT law changes proposed
22 Jul - Malaysia: Amendment to final GST return due by 31 August 2020
22 Jul - Mexico: Guidance on remitting withholding taxes related to digital services
22 Jul - Romania: Changes to instructions for VAT exemptions
22 Jul - United States: Senate Finance Committee leaders' statement on UK’s digital services tax
21 Jul - Nigeria: Rules to clarify application of stamp taxes
17 Jul - Indonesia: Guidance implementing VAT on offshore e-commerce transactions
16 Jul - Switzerland: Modified VAT definition with respect to electronically supplied services
16 Jul - Germany: Guidance on temporary VAT rate reduction, through December 2020
15 Jul - Belgium: Proposal for digital services tax
15 Jul - EU: New tax package proposed; tax treatment of digital platforms addressed
15 Jul - France: Possible transposition of VAT group regime into French law
15 Jul - Malaysia: Indirect tax exemptions described in FAQs
14 Jul - Kenya: Digital services tax, effective date 1 January 2021
14 Jul - Mexico: Official list of foreign providers of digital services subject to VAT
13 Jul - UK: A step closer to enacting digital services tax
13 Jul - United States: Sales tax, transfer tax (California, Illinois)
13 Jul - Italy: Proof of delivery requirements under VAT “quick fixes” regime
13 Jul - South Africa: Correction of disclosures on VAT returns
13 Jul - UK: Stamp duty land tax holiday through March 2021
10 Jul - UK: House of Commons passes digital services tax legislation
10 Jul - UK: Temporary rate reduction, VAT for hospitality and tourism sector (COVID-19)
9 Jul - Canada: Proposed provincial sales tax rules in Saskatchewan for e-commerce platforms
8 Jul - United States: Oregon’s taxation of railroad intangible property held discriminatory (Ninth Circuit)
7 Jul - Brazil: Proposed COFINS regime for digital sector taxpayers
7 Jul - Canada: Extensions of time for filing Manitoba retail sales tax, payroll tax returns
7 Jul - Finland: VAT treatment of “co-location services” (CJEU judgment)
7 Jul - OECD: Global tax reporting framework for digital platforms
6 Jul - Kazakhstan: Legislation on taxation of digital sales
6 Jul - Oman: VAT expected in early 2021
6 Jul - UK: IT services provided single fund management service not exempt from VAT (CJEU judgment)
2 Jul - Bulgaria: Ruling on application of reduced VAT rate
1 Jul - Cambodia: One-year exemption, fees for tourism license renewal
1 Jul - Netherlands: Recovery of VAT on “running costs” of vacant property
June 2020
30 Jun - Netherlands: Complaints advisory committee members not subject to VAT (Supreme Court decision)
26 Jun - Chile: Simplified VAT regime, registration by non-residents providing digital services
26 Jun - South Africa: Regulations implementing carbon tax
25 Jun - Nigeria: Guidance on goods exempt from VAT
24 Jun - Cambodia: VAT on sales of long-term tangible assets
24 Jun - Vietnam: Taxation of e-commerce, withholding rules effective in 2021
24 Jun - United States: Extension of relief from notice requirement for destruction of beer
23 Jun - United States: Postponed deadline, federal excise tax for sports fishing, archery equipment
22 Jun - Belgium: Stock exchange tax upheld by Constitutional Court
22 Jun - Bulgaria: Temporary VAT rate reduction
22 Jun - Malaysia: Expedited GST refunds
22 Jun - Nigeria: Digital activities subject to tax, “significant economic presence” of foreign companies
22 Jun - Saudi Arabia: Increased customs duties effective 20 June 2020
22 Jun - United States: Food delivery service provider considered marketplace facilitator (Arkansas)
22 Jun - United States: Remote sellers and marketplace facilitators update (Colorado, Louisiana, Mississippi)
19 Jun - United States: Treasury Secretary seeks “pause” in OECD Pillar 1 discussions of digital economy
19 Jun - United States: Tobacco industry’s special occupation tax due 1 July
18 Jun - Italy: VAT rules and use of pleasure boats outside EU
18 Jun - OECD: Statement about ongoing negotiations, taxation of digital economy
18 Jun - Germany: Supermarket discount model “membership” subject to standard VAT rate
18 Jun - Mexico: VAT and digital services, foreign residents without permanent establishment
17 Jun - United States: Reports of withdrawal from talks with EU on digitial services tax
16 Jun - France: VAT refund deadline extended to 30 September 2020
16 Jun - Hungary: Retail tax measures enacted
16 Jun - Mexico: Proposal to reduce VAT rate to 10%
16 Jun - Nigeria: VAT payable by telecommunications operators
15 Jun - Costa Rica: VAT on cross-border digital services
15 Jun - India: Extensions of indirect-related tax periods
15 Jun - Pakistan: Budget 2020 and indirect tax proposals
12 Jun - Oman: Excise tax of 100% on alcohol, other consumer products
11 Jun - Canada: Reminder, 30 June deadline for GST/HST and QST
11 Jun - Czech Republic: Reduction of VAT, road tax rates
11 Jun - India: GST on remuneration paid to directors-employees
10 Jun - Kazakhstan: Legislative proposal for regulation of digital technologies
10 Jun - Philippines: VAT exemption for imported health-care equipment
9 Jun - Germany: Temporary reduction of VAT rates
9 Jun - Hungary: VAT penalty relief, invoice reporting requirements effective 1 July 2020
9 Jun - Poland: Extension of scope of bad-debt relief for VAT purposes (CJEU Advocate General)
8 Jun - Italy: Guidance on reporting remote sales by marketplace operators
8 Jun - United States: Self-insured health insurance annual excise tax
8 Jun - Romania: VAT implications after receiving subsequent price discounts (CJEU judgment)
4 Jun - Saudi Arabia: VAT refund for non-residents requires action by 30 June 2020
3 Jun - Canada: Pensions, financial entities reminded to file GST/HST and QST returns by 30 June 2020
2 Jun - Poland: Electronic reporting of VAT postponed to 1 October 2020
2 Jun - United States: Investigation of digital services taxes
1 Jun - Saudi Arabia: Increased customs duties, effective 10 June 2020
1 Jun - United States: Excise taxes on alcoholic beverages (TTB final regulations)
May 2020
29 May - Indonesia: Offshore e-commerce transactions subject to 10% VAT
26 May - Costa Rica: VAT rate of 4% for engineering, architectural, construction services
26 May - France: Expanded VAT exemption for funds management operations
21 May - Mexico: VAT on digital services provided by foreign residents without permanent establishment
21 May - Italy: VAT relief, other tax relief measures
21 May - Nigeria: VAT exemption for food clarified
21 May - Saudi Arabia: VAT rate increase, transitional provisions
20 May - Canada: Investment limited partnerships now required to file GST/HST returns
20 May - United States: Real property tax impermissibly discriminates against railroads (Fourth Circuit)
19 May - Germany: VAT relief included in draft legislation
19 May - Netherlands: Transfer of leased building by developer, not “going concern” for VAT purposes
18 May - Saudi Arabia: Q&As on VAT rate increase
18 May - United States: TTB guidance, tax-free withdrawal of distilled spirits for hand sanitizers
15 May - United States: FAQs on aviation excise tax holiday under CARES Act
14 May - Czech Republic: Proposal for VAT on mail-order goods
14 May - Vietnam: Letters of credit are subject to VAT
13 May - Luxembourg: VAT administrative tolerance revoked as of 12 May 2020
12 May - South Africa: VAT implications for landlords with rental income reductions
11 May - UAE: No changes to VAT rate
11 May - Saudi Arabia: VAT rate to increase to 15%
8 May - India: Postponed filing deadline for GST return, GST actions
8 May - Poland: Determining whether there is a “fixed establishment” for VAT purposes (CJEU judgment)
7 May - Italy: Notice on deferral of VAT return, payment due dates
7 May - Australia: Land tax relief in New South Wales and other states
6 May - Switzerland: VAT refund claims due June 2020
4 May - Nigeria: Medical supplies exempted from VAT and import duty
4 May - United States FAQs on destruction of beer, recovery of taxes paid
4 May - United States: Subscription revenue sourced to customer location, for Texas franchise tax purposes
1 May - Canada: Annual GST/HST returns of certain financial institutions due 30 June
April 2020
30 Apr - Germany: VAT group rules referred to CJEU
30 Apr - Norway: Proposed amendments to petroleum tax regime
29 Apr - Nigeria: VAT treatment of contract cancellations, bad debts
28 Apr - Cambodia: Fringe benefit tax on employee loans with below-market interest
28 Apr - Cyprus: Monthly VAT return requirement
28 Apr - UAE: Guidance on VAT treatment of real estate transactions
27 Apr - Hungary: Expedited refunds of VAT
27 Apr - UAE: VAT refund opportunities for foreign businesses
24 Apr - Australia: State governments provide land tax relief
24 Apr - Costa Rica: VAT and excise tax payments, relief guidance
23 Apr - Canada: Indirect tax liabilities and rent or lease payment deferrals
23 Apr - Canada: Sales tax relief, property insurance contracts in Manitoba
22 Apr - South Africa: Carbon tax return filing, payment deadline extended
21 Apr - Turkey: Digital services tax, a primer
21 Apr - UAE: Extended VAT return, VAT payment deadline
20 Apr - Hong Kong: Taxation of digital assets
20 Apr - OECD: Use of digitalization by “subnational governments” to enhance tax revenue
20 Apr - Sweden: Proposed expansion of chemical tax regarding clothes and shoes
20 Apr - Sweden: Proposed expansion of chemical tax to business-to-consumer sales
20 Apr - United States: Sales tax on gift wrap charges (Colorado); taxation of web-blog (Virginia)
20 Apr - United States: Excise tax relief, distilled spirits used to produce hand sanitizers
16 Apr - Canada: Deadline for tax on cross-border insurance is 30 April 2020
15 Apr - Indonesia: Taxation of e-commerce transactions
15 Apr - OECD: Draft reporting rules for platform operators in sharing and gig economy, comments received
15 Apr - UK: HMRC guidance, registration rules for digital services tax
8 Apr - Canada: PST relief measures updated in Saskatchewan
8 Apr - Canada: Reminder for businesses of indirect tax obligations
8 Apr - South Africa: VAT and exchange rates and currency fluctuations
7 Apr - France: Joint liability for VAT of online platforms
6 Apr - EU: Customs duties and VAT waived, imported medical equipment
3 Apr - Canada: GST/HST and QST relief
3 Apr - Hong Kong: Revised guidance, taxation of digital economy and intersection with transfer pricing
2 Apr - Trinidad and Tobago: VAT measures in new legislation
1 Apr - United States: Postponed payment, reporting date for TTB excise taxes
March 2020
31 Mar - Canada: Carbon tax in New Brunswick, effective 1 April 2020
31 Mar - Netherlands: VAT recovery allowed a bank, based on actual use
30 Mar - France: Draft administrative regulations, scope of digital services tax
27 Mar - South Africa: VAT relief for zero-rated goods (COVID-19)
26 Mar - United States: Regulations pending OIRA review: Excise tax on tax-exempt organization compensation
25 Mar - Nigeria: Excess dividend tax applies to income exempt from tax (appellate tribunal decision)
24 Mar - India: Digital taxation, enlarging the scope of “equalisation levy”
23 Mar - Italy: Tax procedure-related bank guarantees are refundable (Supreme Court decision)
23 Mar - Nigeria: VAT filing, collection is automated, effective 1 April 2020
23 Mar - South Africa: Carbon tax registrations and possible effect of coronavirus (COVID-19)
23 Mar - United States: Property tax exemption (Georgia); taxation of digital advertising (Maryland)
21 Mar - Canada: Provincial sales tax (PST) refunds for mining companies in Saskatchewan
21 Mar - UK: Digital services tax, effective date set for 1 April 2020
20 Mar - Norway: VAT relief measures, responding to coronavirus (COVID-19)
20 Mar - South Africa: VAT considerations in light of coronavirus (COVID-19)
20 Mar - Turkey: Digital services tax, update
19 Mar - Bulgaria: VAT considerations in response to coronavirus (COVID-19)
19 Mar - Germany: VAT treatment of business activities of supervisory board members
18 Mar - Malaysia: Indirect tax challenges, coronavirus (COVID-19)
18 Mar - OECD: Work on taxation of the digitalised economy continues during coronavirus (COVID-19) crisis
16 Mar - Spain: Digital services tax legislation, update
12 Mar - Italy: VAT on staff secondment, incompatible with EU VAT directive (CJEU judgment)
11 Mar - UK: Digital services tax proposal in budget; rate of 2% to be introduced from April 2020
11 Mar - Czech Republic: VAT treatment of benefit cards
11 Mar - Canada: Reduced property tax rates, fuel tax in New Brunswick’s 2020 budget
11 Mar - Panama: Equipment used to produce tax receipts
10 Mar - Nigeria: Effective date of recently enacted VAT measures
9 Mar - Dominican Republic: VAT relief included in special tax regime for public-private alliance projects
9 Mar - Italy: Electronic invoicing (e-invoicing) guidance, new technical specifications
9 Mar - Persian Gulf: VAT expected in 2020 (Qatar); monthly VAT filing guidelines (Bahrain)
5 Mar - Bermuda: Increased ship passenger tax included in 2020-2021 budget
5 Mar - Malaysia: Service tax on imported services, policy updates
5 Mar - Spain: Tax on financial transactions in draft legislation
4 Mar - Australia: Stamp tax relief for bushfire victims in New South Wales
4 Mar - Netherlands: Acquisition of legal ownership of real estate entities not subject to transfer tax
4 Mar - Sweden: Details about plastic bag tax
3 Mar - Cambodia: Tax relief for garment, tourism sectors concern VAT and stamp duty
3 Mar - Cambodia: VAT and basic food items
3 Mar - Germany: Tax rules during Brexit transition period; group exemption from real estate transfer tax
3 Mar - Hungary: “Special taxes” on telecommunications, retail sectors upheld (CJEU judgment)
2 Mar - Italy: “Letters of intent” procedures, VAT relief for habitual exporters
February 2020
28 Feb - Cambodia: Invoice rules concerning format, issuance, language, invoice number, VAT credit
28 Feb - Canada: Sales tax, indirect tax measures in 2020 budget, Alberta
28 Feb - Poland: Sugar tax, alcohol and food measures included in legislation
28 Feb - United States: House passes health-related bill, includes proposed excise tax on vaping products
27 Feb - Venezuela: Additional VAT rate, goods and services paid for in foreign currency
27 Feb - South Africa: VAT, indirect tax measures included in budget 2020-2021
27 Feb - United States: No alternative tax credit under section 6426 for butane (federal district court)
26 Feb - Canada: Partnership exemption from property tax of foreign buyers, British Columbia
26 Feb - Hong Kong: Property tax, stamp tax measures in 2020-2021 budget
26 Feb - New Zealand: GST rule changes are proposed
25 Feb - Austria: Update on digital services tax
25 Feb - Nigeria: Stamp tax collection by tax authority clarified
25 Feb - Sweden: Tax on plastic bags effective 1 May 2020
24 Feb - Australia: Expanded director penalties related to GST liabilities
24 Feb - United States: Claiming retroactively reinstated renewable fuel incentives
24 Feb - United States: Communications sales tax liability for video streaming services (Florida)
21 Feb - Kenya: VAT refunds and “bad debts”
21 Feb - Norway: VAT on e-commerce
19 Feb - Canada: Provincial sales tax registration required of foreign sellers, British Columbia
19 Feb - Germany: Retroactive correction of invoices allowed, VAT refund judicial proceedings
19 Feb - OECD: Draft reporting rules for platform operators in sharing and gig economy
19 Feb - Singapore: GST rate increase is postponed, budget 2020
19 Feb - Spain: Draft legislative proposal for digital services tax
18 Feb - Cambodia: Basis for application of specific tax on certain merchandise
18 Feb - Costa Rica: Real estate tax, exemption amount for 2020
17 Feb - OECD: “BEPS 2.0” and taxation of digitalised economy, in a nutshell
17 Feb - United States: Bank’s claim for sales tax refunds (Michigan); public utility excise tax (Ohio)
14 Feb - Dominican Republic: Services provided by investment fund administrators exempt from VAT
13 Feb - Uzbekistan: VAT rules for e-services
13 Feb - EU: Increased risk of fixed establishment for VAT purposes
13 Feb - KPMG report: Insights on OECD’s revised “Unified Approach” to tax challenges of digitalisation
13 Feb - KPMG report: OECD transfer pricing (final) guidance on financial transactions: Initial impressions
13 Feb - OECD: Webcast on tax challenges of digitalisation; Pillar One and Pillar Two proposals
12 Feb - Czech Republic: Updates on VAT “quick fixes” and VAT on fuel cards
12 Feb - Portugal: Car registration tax referred to CJEU
10 Feb - United States: Nexus, taxation of remote sales, marketplace facilitators (GA, NE, NC, WV)
7 Feb - Belgium: Stock exchange tax on transactions abroad compatible with EU law (CJEU judgment)
7 Feb - Italy: Overview of digital services tax
6 Feb - Canada: Exemption from British Columbia property tax, 31 March deadline
6 Feb - Turkey: Tax administration’s draft guidance on digital services tax
5 Feb - Nigeria: Uncertainty about effective date of VAT rate increase
4 Feb - India: Indirect tax measures in Union Budget 2020
3 Feb - Poland: Proposed VAT relief for payments using split-payment mechanism
3 Feb - United States: Sales tax, telecommunications provider (Kansas)
January 2020
31 Jan - OECD: Update on digital economy tax issues; “Pillar One” possible safe harbour
31 Jan - UK: HMRC updates stamp duty land tax guidance, for step transactions
31 Jan - United States: Online marketplace not a “dealer” required to collect local sales taxes (Louisiana)
31 Jan - Uzbekistan: VAT rules for foreign suppliers of e-services
29 Jan - India: GST levied on ocean freight transportation held unconstitutional
29 Jan - Italy: Certain wealth tax measures under rules concerning non-commercial partnerships, entities
29 Jan - Oman: VAT implementation expected in 2021
28 Jan - United States: Medical device excise tax repealed, other healthcare-related tax changes
27 Jan - South Africa: Guidance implementing carbon tax rules
27 Jan - United States: IRS reminder, first oil spill liability tax due by 29 January 2020
27 Jan - United States: Remote sellers and marketplace facilitators update (AR, GA, LA, NC)
27 Jan - United States: “Substitution drawbacks” of wine companies (trade court opinion)
23 Jan - Thailand: VAT proposed regulations include e-commerce measures
21 Jan - France: Update on digital services tax
21 Jan - Italy: Details of digital services tax
20 Jan - Czech Republic: Insurance tax amendments; excise tax rates on alcohol and tobacco
20 Jan - Czech Republic: Tax administration clarifies VAT amendments
20 Jan - France: Online platforms, XML format for reporting before 31 January 2020
20 Jan - United States: Tax treatment of online research services (Washington State)
17 Jan - Malaysia: Service tax policy updated to reflect digital services
17 Jan - Switzerland: Campione d’Italia now part of EU Customs Union; new consumption tax
17 Jan - United States: Inflation adjustment factors, Indian coal production credits for 2018 and 2019
17 Jan - United States: Extension of temporary dyed fuel tax relief, Wisconsin terminals (Notice 2020-4)
16 Jan - Canada: Reminder for employers, indirect tax on employee benefits
15 Jan - France: Public listing of non-cooperative online platforms
15 Jan - Netherlands: Private use of company cars, clarified VAT treatment
15 Jan - Slovenia: VAT measures effective in 2020
15 Jan - United States: Biodiesel, renewable fuel credits for 2018-2019
15 Jan - United States: Financial institutions-related tax changes effective 2020 (Alabama, Ohio)
14 Jan - France: Tax compliance, reporting obligations of online platforms (31 January 2020 action date)
13 Jan - United States: Sales tax liability of remote sellers and marketplace facilitators (Alaska, Illinois)
10 Jan - UK: VAT treatment of digital newspapers (Upper Tribunal decision)
9 Jan - Mexico: VAT withholding, digital services taxation measures included in 2020 tax resolution
9 Jan - United States: Sales tax relief for taxpayers affected by January 2020 earthquakes in Puerto Rico
8 Jan - Croatia: VAT measures effective 1 January 2020
8 Jan - Italy: VAT provisions, digital services tax effective 1 January 2020
8 Jan - United States: Corporate tax rate reduction, sales tax changes (Utah)
8 Jan - United States: Reminder of energy-related excise tax extenders enacted in late 2019
7 Jan - Colombia: Rules for determining VAT basis of certain goods in free trade zones
6 Jan - Algeria: Indirect tax, VAT measures in Finance Law 2020
6 Jan - United States: Public hearing concerning France’s digital services tax
6 Jan - United States: Sales tax obligations of marketplace facilitators (Michigan, Missouri, Florida)
6 Jan - United States: TTB reminder, federal excise tax return filing dates for 2020
3 Jan - India: GST amendments effective 1 January 2020
2 Jan - Oman: 2020 budget and indirect tax proposals
2 Jan - United States: State and local tax, technology-related guidance (table, fourth quarter 2019)
2019 Articles
December 2019
30 Dec - United States: Craft beverage excise tax provisions extended through 2020; wine credit transfers
26 Dec - Japan: Consumption tax measures in outline of tax reform proposals
20 Dec - EU: Explanatory notes for VAT quick fixes regime in 2020
20 Dec - EU: VAT quick fixes; valid VAT identification number
20 Dec - India: Deadline for GST return, reconciliation statement extended
20 Dec - United States: Franchise tax, economic nexus rule (Texas)
19 Dec - Canada: Overview of GST and customs changes in 2019
19 Dec - Canada: Reduced tax rate on aviation fuel (Ontario)
19 Dec - Canada: Reminder for investor information compliance by 31 December 2019 (GST/HST purposes)
19 Dec - Italy: Digital services tax, changes made during legislative process
19 Dec - Mexico: Digital tax measures include in tax reform legislation for 2020
18 Dec - EU: VAT quick fixes; uniform rules to simplify chain transactions
18 Dec - Myanmar: New penalty measures, stamp tax applying to documents
17 Dec - Poland: Changes to VAT standard audit file rules, effective April 2020
16 Dec - Bulgaria: VAT measures effective in 2020
16 Dec - EU: Tonnage tax, maritime transport incentives approved for five countries
16 Dec - India: Electronic invoicing required for certain business-to-business supplies
12 Dec - Ecuador: Electronic invoice requirements
12 Dec - Germany: VAT relief for “small undertakings” and start-ups
12 Dec - Canada: Relief to ease deductions for mining taxes to be proposed
11 Dec - Costa Rica: Proposal for VAT collection mechanism, cross-border or intangible digital services
11 Dec - Czech Republic: Bill proposing digital services tax presented to legislature
11 Dec - Czech Republic: Enactment of VAT “quick fixes” not expected before 2020
11 Dec - EU: Amended financial transaction tax proposal
11 Dec - Turkey: Digital services tax enacted, effective date of March 2020
11 Dec - United States: IRS and TTB agree to whistleblower process regarding federal excise taxes
10 Dec - Belgium: Car taxation changes effective in 2020, challenges for companies with car fleets
10 Dec - India: Sales tax, place where contract for time-charter agreement entered
9 Dec - Canada: Federal carbon charge measures, effective in Alberta beginning 2020
9 Dec - EU: VAT quick fixes; simplified treatment for call-off stock
6 Dec - Italy: Financial transaction tax is challenged (CJEU Advocate General opinion)
6 Dec - UK: No company car tax, electric or hybrid vehicles
4 Dec - Netherlands: Reduced transfer tax, office building converted into residential apartments
4 Dec - Papua New Guinea: Excise tax measures included in 2020 budget
4 Dec - OECD responds to U.S. Treasury’s letter on digital services tax
4 Dec - United States: Treasury opposition to digital services tax initiatives, support for Pillar One
3 Dec - EU: VAT quick fixes; simplified proof for intra-Community supplies
2 Dec - China: VAT legislative proposals covered in draft consultation
2 Dec - U.S. conclusions, trade-related investigation of France’s digital services tax
November 2019
26 Nov - Poland: Excise tax exemption for coal and gas referred to CJEU
26 Nov - Kenya: VAT, excise tax and digital tax measures included in Finance Act, 2019
26 Nov - South Africa: Retroactive approval of alternative VAT apportionment method
25 Nov - Costa Rica: VAT and certain wire transfers
25 Nov - Dominican Republic: Expanded application of VAT to online, digital services
22 Nov - UK: Residential property owned by foreign landlords, HMRC compliance project
21 Nov - EU: VAT directive concerning payment service providers
21 Nov - Czech Republic: Digital services tax, update
21 Nov - Germany: Reduced VAT rate for e-publications; other VAT amendments
19 Nov - Mexico: Constitutionality of rules limiting tax, VAT offsets
18 Nov - Ghana: VAT and indirect tax measures in 2020 budget
18 Nov - Korea: VAT-related rulings, court decisions
15 Nov - Japan: Overview of tax system includes description of indirect tax
15 Nov - Nigeria: Service provided to related non-resident company subject to VAT
15 Nov - United States: TTB voluntary disclosure program for unreported changes in control or proprietorship
15 Nov - Zimbabwe: VAT and indirect tax proposals in 2020 budget
14 Nov - Australia: Employer-provided parking under proposed fringe benefit tax changes
14 Nov - Hungary: Bad debts and VAT refund opportunities
14 Nov - Italy: VAT measures in advance of budget law 2020
13 Nov - Czech Republic: Lessor denied reduced VAT deduction for air conditioning repairs
13 Nov - Czech Republic: Rules for rounding regarding VAT calculations, payments
13 Nov - United States: Market-based sourcing and marketplace-facilitator legislation (North Carolina)
12 Nov - Hungary: Tax authority must grant taxpayer access to records (CJEU judgment in VAT case)
11 Nov - Chile: VAT proposed for digital services
11 Nov - Hungary: VAT “quick fixes” applicable beginning 2020
8 Nov - Canada: Tax rate on aviation fuel for certain northern regions of Ontario
8 Nov - EU: VAT payment data, reporting to address fraud in e-commerce sector
8 Nov - South Africa: Change to policy concerning VAT rulings issued by SARS
7 Nov - Lithuania: VAT reverse-charge mechanism, computers and mobile phones; other VAT developments
5 Nov - Mexico: Tax reform 2020, VAT on services provided from digital platforms
5 Nov - Kazakhstan: VAT-related “pilot projects”
5 Nov - Turkey: Legislative proposal for digital services tax
4 Nov - Portugal: VAT amendments adjust deadlines for payments, reporting
4 Nov - United States: Sales tax on rental real estate (Florida); land transfer taxes (Maryland)
4 Nov - United States: TTB excise tax penalty relief for industry affected by California wildfires
1 Nov - Indonesia: VAT and duty relief for certain imports of goods
October 2019
31 Oct - Australia: GST collection by offshore providers of hotel room sales
30 Oct - Italy: Digital services tax, update
30 Oct - Italy: New VAT measures
30 Oct - Sweden: VAT treatment of supply between VAT group and branch (referral to CJEU)
29 Oct - Austria: Legislation introducing digital services tax
29 Oct - Malaysia: Tax incentives, indirect tax measures included in 2020 budget
29 Oct - Netherlands: New VAT small businesses system, effective 1 January 2020
29 Oct - Taiwan: Invoice requirements for foreign e-commerce suppliers, effective January 2020
29 Oct - Luxembourg: Potential implications of Brexit on Luxembourg direct tax, VAT
29 Oct - UK: Potential Brexit implications for taxation of luxury assets, private aircraft
25 Oct - Portugal: Stamp tax guidance
24 Oct - Canada: GST/HST registration required before acquisition or reorganization
24 Oct - United States: Proposed excise tax on nicotine used in vaping
24 Oct - Australia: Proposed expanded land tax base, New South Wales
24 Oct - China: Expanded opportunities for foreign insurance companies, banks may trigger VAT issues
22 Oct - Belgium: Constitutional Court annuls annual tax on securities accounts
22 Oct - Germany: VAT liability of digital platforms; EC infringement proceedings initiated
22 Oct - Mexico: Crediting VAT on imported goods if no withholding
22 Oct - Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU)
21 Oct - Poland: VAT split-payment and netting rules
21 Oct - Serbia: Amendments to VAT law; generally effective in 2020
21 Oct - United States: Marketplace facilitators and sellers (Boulder, Colorado); franchise tax nexus (Texas)
17 Oct - Italy: Digital services tax proposed to apply beginning 1 January 2020
16 Oct - Czech Republic: Electronic reporting of sales; 10% VAT on food services, e-books
16 Oct - Czech Republic: Legislation to implement VAT “quick fixes” effective 2020
15 Oct - Kazakhstan: CFC rules; defining large taxpayers; VAT amendments
14 Oct - Indonesia: Upstream oil and gas activities, VAT and land tax relief
14 Oct - Kenya: Withholding VAT credits; offsets against other tax liabilities
14 Oct - Panama: Exemption from real estate transfer tax for certain residential transactions
14 Oct - United States: Marketplace guidance, sales and use tax (California, Maine, Massachusetts, Texas)
11 Oct - Canada: Employers and pension plans; GST/HST and QST requirements
11 Oct - Hungary: Deductibility of input VAT on dual-use car rentals
11 Oct - Russia: Deadline for input VAT recovery, services supplied outside Russia (Q3 2019)
10 Oct - Australia: Fuel tax credits, ATO’s position in decision impact statement
10 Oct - Hungary: EC’s referral to CJEU regarding excise tax on cigarettes
9 Oct - France: Proposed changes, scope of funds eligible for VAT-exempt management (draft finance law 2020)
9 Oct - OECD: Proposal to address digital economy tax issues, “Pillar One” approach
8 Oct - France: Indirect tax measures in finance bill for 2020
8 Oct - Ireland: Indirect tax measures in budget 2020
8 Oct - Nigeria: Budget proposals for 2020; expenditures financed by VAT rate increase
7 Oct - Germany: Services related to ATM operations not exempt from VAT
Oct 7 - United States: Marketplace guidance, sales and use tax (Maryland, Wisconsin)
4 Oct - Italy: VAT amendments; action steps before 1 January 2020 effective date
3 Oct - Nigeria: Lagos State’s hotel and restaurant consumption tax, authority is upheld
2 Oct - Switzerland: Proposed reform of withholding tax, stamp tax regimes
1 Oct - Indonesia: VAT exemption, “temporary imports” used in providing taxable services from overseas
1 Oct - Zambia: VAT, excise tax proposals included in 2020 budget
September 2019
30 Sep - Mexico: Proposals for taxation of digital platforms
30 Sep - Oman: Guidance clarifying and implement excise tax on certain products
27 Sep - France: Electronic invoices mandatory for business-to-business transactions; proposed effective 2023
27 Sep - UAE: Excise tax on sweetened beverages, smoking devices and products
26 Sep - Sweden: 2020 budget proposes changes to advertising tax, VAT on e-commerce, bank tax
26 Sep - United States: Appeals court upholds denial of alternative fuel mixture credits
25 Sep - Hungary: Real-time invoice data reporting, effective April 2020
24 Sep - Poland: VAT mandatory split-payment mechanism from 1 November 2019
20 Sep - Canada: Reminder, investment plan information sharing required in October 2019; GST/HST compliance
20 Sep - South Africa: VAT treatment of tax compliance services provided to employees
19 Sep - Bangladesh: VAT measures introduce new concepts
18 Sep - Austria: Court decisions on VAT treatment of lease contracts, roaming charges, rental real property
18 Sep - Germany: Implementation of EU “quick fixes” in VAT law for 2020
18 Sep - New Zealand: Proposal to revise taxation of certain real estate sales
17 Sep - Venezuela: Net worth tax for certain taxpayers, 30 November 2019 deadline
16 Sep - Hong Kong: Special rates, vacant “first-hand” private residential units
16 Sep - Mexico: Digital economy tax measures, VAT items included in economic package for 2020
13 Sep - Nigeria: Companies to contribute 0.005% of net profit to police trust fund
12 Sep - Czech Republic: Tax on selected digital services advances
12 Sep - Czech Republic: VAT measures proposed, compliance with CJEU judgment
11 Sep - EU: “VAT mini one stop shop” statistics; telecommunications, broadcasting, electronic services
11 Sep - Nigeria: Proposal to increase VAT rate to 7.2%
10 Sep - Ireland: VAT and customs considerations if “no deal” Brexit
9 Sep - United States: Bad debt deductions for sales tax purposes (Georgia)
9 Sep - United States: Remote sellers and marketplace nexus guidance (updates from numerous states)
6 Sep - United States: South Dakota use tax preempted for certain Indian tribal transactions
5 Sep - EU: Report on “VAT gap” for 2017
4 Sep - France: Tax breaks for rum produced in French overseas territories (EC public consultation)
4 Sep - Netherlands: EC approves changes to tonnage tax regime
4 Sep - Switzerland: “Intermediary services” and VAT; implications for financial services sector
3 Sep - United States: Annual fee imposed on health insurance providers for 2020
3 Sep - United States: IRS to waive dyed fuel penalty in Florida; hurricane-related relief
August 2019
29 Aug - France: Tax-related reporting requirements for online platforms
29 Aug - Myanmar: Tax procedures concerning change to financial year-end
27 Aug - Australia: Fuel tax credit; decision of Full Federal Court
27 Aug - Belgium: Guidance relating to VAT claims
27 Aug - United States: Extended statute of limitations for sales and use tax refunds (Missouri)
26 Aug - United States, France reportedly reach agreement on digital services tax
26 Aug - Nigeria: Vessels subject to 2% surcharge on payments under oil and gas drilling contracts
22 Aug - Costa Rica: No VAT liability for company directors
22 Aug - Italy: Remote sales reporting requirements; first deadline 31 October 2019
21 Aug - Costa Rica: VAT registry form
20 Aug - Cyprus: Retirement home services, VAT exemption for not-for-profits
19 Aug - Middle East and South Asia: Overview of VAT and excise tax in 14 MESA countries
19 Aug - Norway: New VAT registration process proposed, online retailers and marketplaces
15 Aug - Ghana: Luxury vehicle tax repeal, increased communication service tax in mid-year budget
15 Aug - Zimbabwe: Proposed excise tax increase; no change to VAT registration threshold
14 Aug - Nigeria: Withholding tax, VAT on commissions and rebates for distributors, dealers, agents
13 Aug - Czech Republic: Guidance concerning VAT treatment of vouchers
12 Aug - Canada: Guide to real estate tax
12 Aug - United States: Franchise tax nexus, proposed changes (Texas)
9 Aug - Lithuania: Electronics subject to VAT reverse-charge mechanism
9 Aug - Switzerland: Real estate tax in Geneva, implications of tax reform
8 Aug - Bahamas: Overview of VAT, real estate property tax
8 Aug - Czech Republic: Amendment to asset-valuation law, reflecting market value
8 Aug - Germany: Electronic solutions to VAT compliance
6 Aug - Slovakia: VAT legislative proposals, effective date January 2020
5 Aug - United States: Remote seller registration (Kansas); marketplace facilitators (Massachusetts)
1 Aug - United States: Heavy highway vehicle use tax return (Form 2290) due 3 September 2019
1 Aug - Indonesia: Withholding tax, sales tax changes, “luxury residential” transactions
July 2019
31 Jul - Brazil: Full ICMS credit for sugar, ethanol mills (São Paulo)
31 Jul - Canada: Quebec to harmonize with proposed GST/HST rules for holding corporations
31 Jul - South Africa: Possible tax on single-use plastics
30 Jul - Mauritius: VAT and indirect tax measures enacted in Finance Act 2019
29 Jul - India: GST rate reduction, electric vehicles
26 Jul - Pakistan: Indirect tax changes in three provinces (Punjab, Sindh and Khyber Pakhtunkhwa)
26 Jul - United States: “Carbon fee” proposed in legislation
25 Jul - United States: Proposed regulations concerning university excise tax
25 Jul - France: Digital versions of invoices allowed, tax recordkeeping purposes
25 Jul - France: Digital services tax (3%) is enacted
25 Jul - New Zealand: Update on digital services tax consultation
24 Jul - Australia: Proposal to make director personally liable for company’s GST
24 Jul - Vietnam: Taxation of e-commerce transactions, implications for banks
22 Jul - G7 finance ministers, agreement on taxation of digital economy
22 Jul - United States: States impose tax collection for marketplace facilitators (Ohio, Wisconsin)
22 Jul - United States: Optional liability coverage on rental property not subject to sales tax (Kentucky)
19 Jul - Australia: Excise tax rates on beer updated; refund opportunities
15 Jul - Australia: Ride-sharing services not eligible for FBT exemption
15 Jul - Germany: Key features of VAT group rules
12 Jul - Austria: Update on proposals for digital services tax
12 Jul - Nigeria: Drilling rigs not vessels, not subject to 2% surcharge
12 Jul - UK: Initial impressions of digital services tax draft legislation
12 Jul - UK: Stamp duty anti-avoidance rule extended to unlisted shares transferred to connected companies
11 Jul - UK: Proposal for digital services tax, in draft Finance Bill
11 Jul - Costa Rica: Moratorium on VAT penalties
11 Jul - France: Digital services tax approved by parliament
10 Jul - UK: No VAT recovery for university’s investment activities (CJEU judgment)
10 Jul - United States: Section 301 investigation of France’s proposed digital services tax
9 Jul - Costa Rica: VAT developments (July 2019)
9 Jul - Netherlands: VAT group rules broadly interpreted by Dutch Supreme Court
8 Jul - Czech Republic: Update on digital services tax
5 Jul - Bulgaria: VAT refunds when premature termination of lease agreement (CJEU judgment)
5 Jul - Costa Rica: VAT returns, VAT related to exports
5 Jul - EU: Implications of EU General Court judgments, Hungarian advertisement tax and Polish retail tax
3 Jul - Norway: VAT on cross-border sales; repeal VAT exemption for low-value goods
2 Jul - Italy: VAT rules for invoices, clarifications concerning e-invoicing
2 Jul - Vietnam: Taxation of e-commerce transactions, remote digital sales
June 2019
27 Jun - France: Update on digital services tax; enactment anticipated
27 Jun - Hungary: Advertisement tax not state aid, concluded EU General Court
27 Jun - Puerto Rico: Sales and use tax holiday, school uniforms and supplies
26 Jun - Canada: Quebec and QST harmonization measures with GST/HST
26 Jun - United States: New York legislation revises “Wayfair” economic nexus threshold for the state
25 Jun - Hungary: New invoice numbering regime, tariff and VAT rules
25 Jun - Nigeria: Reminder, expiration of VAT exemption on stock exchange transactions
25 Jun - Costa Rica: Guidance for food producers and exporters, reduced VAT rate
24 Jun - Costa Rica: VAT exemption for construction services
24 Jun - India: GST annual returns, filing due date extended
24 Jun - Nigeria: VAT on satellite-network services provided by non-resident company
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