KPMG’s summary of taxation of the digital economy developments [PDF 2.85 MB] (last updated 27 June 2022)
KPMG’s summary of e-invoicing and digital reporting developments [PDF 2.5 MB] (last updated 1 August 2022)
Recent Articles
August 2022
10 Aug - Australia: Draft update to GST treatment of cross-border supplies, digital currency
8 Aug - United States: Retail delivery fee imposed on taxable tangible personal property (Colorado)
5 Aug - France: Status of windfall profits tax proposal
5 Aug - South Africa: Tax authority targets e-service suppliers and VAT compliance
5 Aug - Spain: Proposal for windfall profit taxes on energy companies and banks
4 Aug - Vietnam: VAT measures relating to real estate transfers, power plants, and investment projects
3 Aug - Bahrain: VAT violations identified during field inspections
2 Aug - Botswana: Temporary reductions in VAT rates
2 Aug - Poland: Draft bill to implement EU single-use plastics directive
2 Aug - Poland: Summary of recent indirect tax developments
1 Aug - Malaysia: Guidance on service tax exemption for digital payment services by local non-bank providers
1 Aug - Indonesia: Guidance regarding taxation of coal mining sector, including VAT
July 2022
29 Jul - Dominica: Tax measures in 2022-2023 budget, including customs and VAT
29 Jul - Lithuania: VAT relief to support Ukraine
28 Jul - KPMG report: Global overview of environmental taxes, incentives and grants (table)
26 Jul - Bolivia: Measures regarding persons conducting business but not registered for VAT purposes
26 Jul - Poland: Real estate tax rates on land and buildings; tax-deductible costs of sale of real estate
26 Jul - Romania: Summary of recent tax law changes, including VAT and excise tax
25 Jul - UK: “Windfall tax” on extraordinary oil and gas profits receives Royal Assent
25 Jul - United States: Sales and use taxes on marketplace facilitator (Tennessee)
22 Jul - Malaysia: Indirect tax bills presented to Parliament
22 Jul - Slovenia: Increased “fire fee” rate, effective 1 October 2022
21 Jul - Canada: Luxury tax on aircraft effective 1 September 2022
19 Jul - Poland: Pre-consultation on assumptions for digital platform owners (DAC7)
18 Jul - Czech Republic: Tax priorities of the Czech EU Presidency
18 Jul - Czech Republic: Waiver of default interest on VAT granted (Supreme Administrative Court decision)
14 Jul - Bulgaria: Changes in VAT, excise tax (duties), and fuel relief (compensation) legislation
14 Jul - Canada: Regulatory fee on business insurance coverage reduced (Alberta)
14 Jul - Mexico: List of 155 registered foreign providers of digital services (as of 30 June 2022)
13 Jul - Panama: Guidance on use of authorized fiscal equipment, electronic invoicing
12 Jul - Indonesia: Income tax and VAT treatment of crypto trading and fintech transactions
12 Jul - Indonesia: New implementing regulations of VAT law
12 Jul - Poland: Excise duty regulations compliant with EU directive, VAT on chain transactions (CJEU action)
12 Jul - Tanzania: Tax measures in Finance Act, 2022 include VAT and excise tax changes
11 Jul - India: Guidance on definition of virtual digital asset subject to new tax regime
11 Jul - India: Measures incorporating GST Council recommendations
11 Jul - Pakistan: Tax measures enacted in Finance Bill 2022
11 Jul - Philippines: Guidance regarding receipts and invoices
11 Jul - UAE: One-year time limit for claiming VAT refunds by tourists
11 Jul - United States: Changes to corporate net income tax laws, other tax changes (Pennsylvania)
8 Jul - Netherlands: Policy statement on VAT fixed establishments reflects position change
6 Jul - Gibraltar: Indirect tax measures in budget 2022
6 Jul - Hungary: Financial transaction tax extended to cross-border payment services
5 Jul - Uganda: VAT and excise tax proposals in budget 2022-2023
1 Jul - Cambodia: Supplemental guidance regarding VAT on tangible fixed assets
1 Jul - EU: Waiver of customs duties and VAT on import of “life-saving goods” to Ukraine
1 Jul - India: GST Council recommends rate rationalization and clarification measures
1 Jul - Netherlands: Temporary reduction in VAT on energy and excise duties on fuel
June 2022
30 Jun - Canada: 2022 federal budget bill enacted, includes luxury tax
30 Jun - Canada: New measures to harmonize with federal budget, including indirect tax measures (Quebec)
30 Jun - South Africa: VAT on indemnity payments not deductible (court decision)
29 Jun - Malaysia: Extension of payment period under voluntary disclosure program for indirect taxes
29 Jun - Slovakia: Proposed changes to VAT law
28 Jun - Belgium: Temporary VAT rate reduction for face masks, supplies of electricity, gas, and heat
28 Jun - KPMG report: Shipping and offshore tax update (June 2022)
27 Jun - Estonia: Reduced VAT on media outlets and excise duty on special-purpose diesel fuel
27 Jun - Serbia: Reminder of 1 July 2022 deadline for certain e-invoice obligations
27 Jun - UK: Draft legislation for “windfall tax” on extraordinary oil and gas profits
24 Jun - United States: IRS announces Superfund chemical excise tax rates
24 Jun - United States: IRS provides FAQs on the reinstated Superfund chemical excise tax
23 Jun - Canada: Reminder of provincial sales tax obligations of marketplace facilitators (British Columbia)
23 Jun - Denmark: New VAT rules regarding transport services
23 Jun - UAE: VAT imposed on gold items, jewelry
22 Jun - Australia: Property tax measures in 2022-2023 budget (New South Wales)
22 Jun - India: Uniform procedures for GST refund claims
21 Jun - Bangladesh: Indirect tax proposals in Finance Bill 2022
21 Jun - Malaysia: Sales tax exemption on purchase of passenger cars ends 30 June 2022
21 Jun - Poland: Update on mandatory e-invoicing, proposed extension of 0% VAT rate to support Ukraine
17 Jun - Belgium: FAQs on VAT treatment of furnished accommodations
17 Jun - Denmark: Interest surcharges for tax corrections, including for VAT, enacted
17 Jun - Sweden: Property tax investigation regarding industrial properties
16 Jun - Canada: 2022 federal budget passes third reading, includes luxury tax
16 Jun - Malaysia: Summary of income and stamp tax developments for second quarter 2022
15 Jun - Bolivia: Increased penalties regarding noncompliant invoices
14 Jun - Cambodia: Exchange rates for VAT-registered taxpayers
14 Jun - Portugal: VAT rate for elevator repairs and maintenance (CJEU judgment)
13 Jun - Belgium: Extension of VAT filing deadlines
13 Jun - Mexico: Electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 January 2023 (six-month extension)
10 Jun - Mexico: Extended deadline regarding rules for cancelling electronic invoices
10 Jun - Singapore: GST zero-rating for exported goods “hand-carried” by motor vehicle (court decision)
10 Jun - Singapore: Transitional issues arising from GST rate increase
9 Jun - Canada: PST requirements for marketplace facilitators enacted (British Columbia)
9 Jun - Panama: Exemption from selective consumption tax for electric vehicles
7 Jun - United States: Future of consumer and retail—indirect tax perspective
6 Jun - Vietnam: Deferral of tax payments, including VAT (COVID-19)
6 Jun - Australia: Land tax measures in 2022-2023 budget (South Australia)
2 Jun - Australia: Luxury car tax threshold rises for FY 2022-23
2 Jun - Saudi Arabia: Penalty waiver relaunched for all taxes, including VAT and excise tax
2 Jun - Switzerland: Possible revisions of VAT law include measures affecting electronic platforms
1 Jun - Malaysia: Updated sales tax, excise duties and customs orders
May 2022
31 May - Germany: Summary of VAT developments
31 May - India: Service tax payable on secondment of employee from foreign affiliate
31 May - Poland: Fixed establishment of German entity under VAT law (court decision)
31 May - Australia: Land tax relief measures in 2022-2023 budget (Tasmania)
27 May - Australia: Guidance under stamp duty act (New South Wales)
27 May - Greece: Extension of deadline for submission of sales and purchases data
27 May - Thailand: Excise tax and customs incentives for electric vehicles
27 May - UK: “Windfall tax” on extraordinary oil and gas profits announced
24 May - Australia: Stamp duty act enacted (New South Wales)
24 May - Netherlands: New policy statement on insurance premium tax
23 May - Denmark: Legislative proposals regarding interest surcharges for tax corrections, including for VAT
23 May - UAE: Voluntary disclosure penalties under revised tax-related penalty regime
20 May - Bolivia: Taxpayer billing information systems, registration rules
20 May - Trinidad and Tobago: Property tax implementation expected in 2022
19 May - New Zealand: Extension of fuel tax reduction measures in budget 2022
18 May - Bahrain: Extended implementation dates for digital stamp regime for tobacco
17 May - Cambodia: Guidance on VAT reverse-charge mechanism for e-commerce transactions
12 May - Mexico: Requirement to include consignment note complement with electronic invoices
12 May - Switzerland: VAT analysis of tokenized commodities trading
11 May - Spain: Details about tax on landfill, waste incineration
11 May - Vietnam: Recommended focus on tax audit and inspection of high-risk industries and areas (invoices)
10 May - Belgium: Extension of VAT deadline
10 May - Bolivia: Extension of VAT deadlines for April 2022
10 May - Poland: Deadline for notification about payments to whitelist of VAT taxpayers remains extended
9 May - Greece: Obligations to submit sales and purchases data
6 May - Mexico: Validation of data in electronic invoices
6 May - Belgium: Update on VAT refund procedures and temporary measure for demolition and reconstruction
5 May - France: Revised guidelines on VAT exemption for insurance and related services
5 May - Canada: Budget bill receives first reading; indirect tax measures from 2022 budget
4 May - Australia: Overview of indirect tax measures in 2022-2023 budget (Victoria)
4 May - Colombia: Customs and VAT effects of extension of health emergency
2 May - Germany: “Leasing” of virtual land in online game not subject to VAT; other VAT developments
April 2022
28 Apr - Spain: Excise taxes on non-reusable plastic packaging, landfills
28 Apr - Spain: Requirements for invoicing computer software and standardized record format
27 Apr - Bahrain: Updated list of goods subject to excise tax
27 Apr - EU: Recommendation to strengthen VAT cooperation with Norway
26 Apr - Greece: Extension of deadline for building constructors to submit to VAT suspension regime
26 Apr - Greece: Guidance on intra-community transactions, or “quick fixes,” for VAT purposes
26 Apr - Poland: Online purchases via foreign sites taxable; VAT on invoices
25 Apr - Chile: Recent VAT developments
25 Apr - United States: Use tax on promotional items (Texas)
22 Apr - Philippines: Updated VAT guidance regarding export enterprises
21 Apr - Bahrain: Taxpayers required to complete survey regarding invoicing
21 Apr - Kenya: VAT proposals concerning online transactions, digital marketplaces in finance bill
19 Apr - Sweden: Bank tax measure, reduced energy tax for farmers in spring budget
18 Apr - United States: “Sale for resale” exemption from sales tax (Texas)
15 Apr - United States: Superfund excise taxes, relief regarding failure to deposit penalties
14 Apr - Bolivia: Further extension of VAT deadlines
14 Apr - EU: Directive on reduced rates of VAT
14 Apr - Poland: New VAT-R form template; exemption from excise tax on energy products (CJEU judgment)
14 Apr - Serbia: VAT refunds to foreign taxpayers for 2021
14 Apr - Canada: Investment limited partnerships’ annual GST/HST and QST returns due 30 June 2022
13 Apr - Canada: Real estate-related tax measures in 2022 budget (Manitoba)
13 Apr - Bahrain: Digital stamp regime for tobacco
12 Apr - Bolivia: Extension of certain VAT and tax deadlines
12 Apr - EU: Excise tax rates for alcohol; public consultation and request for comments
12 Apr - Malaysia: Guidance on sales tax exemption on importation of pallets
12 Apr - Philippines: Guidance concerning VAT certifications, other measures
11 Apr - Kenya: Indirect tax measures in budget 2022-2023
11 Apr - Latvia: Information about denied VAT refund claims, other tax matters made publicly available
11 Apr - Latvia: No VAT on delivery of goods to Ukraine
8 Apr - Canada: Indirect tax provisions in federal budget for 2022
8 Apr - Canada: Relief from retail sales tax on home insurance in 2022 budget (Newfoundland and Labrador)
8 Apr - Saint Lucia: Certain stock transfers not subject to stamp tax (duty)
8 Apr - South Africa: VAT treatment of leasing of aircraft engines
8 Apr - United States: Digital advertising services tax, estimated tax payment form is released (Maryland)
7 Apr - Brazil: Extension of excise tax (IPI), products imported under new Mercosur common nomenclature
7 Apr - Brazil: State-level sales tax (ICMS) reporting by banks and financial institutions
7 Apr - Canada: Expansion of, increase in non-resident home buyers tax (Ontario)
7 Apr - Belgium: Guidance regarding amended VAT exemption for medical professions and hospitals
4 Apr - Malaysia: Excise tax on pre-mixed beverages (including certain coffees and teas) postponed
1 Apr - Canada: Provincial sales tax changes, effective 1 April 2022 (Saskatchewan)
1 Apr - Poland: Update on mandatory use of electronic invoices, VAT implications
March 2022
31 Mar - Australia: Energy-related tax measures pass parliament
31 Mar - Canada: Indirect tax measures in 2022 budget (Nova Scotia)
31 Mar - Germany: VAT relief measures in response to war in Ukraine
31 Mar - Italy: New energy tax measures including windfall profits tax; Ukraine-related tax relief measures
31 Mar - India: GST amnesty program for Maharashtra State
29 Mar - India: Procedures for examining GST returns for FY 2017-18 and FY 2018-19
29 Mar - Australia: Indirect tax measures in 2022 federal budget
29 Mar - Canada: Proposed luxury tax on vehicles, boats, and aircraft
29 Mar - Poland: New structure of electronic form for VAT invoices
29 Mar - Switzerland: Reminder to claim VAT refund for 2021 before June 2022 deadline
25 Mar - North Macedonia: VAT and excise tax changes
25 Mar - Canada: Reminder of 30 April 2022 deadline, tax on cross-border insurance
24 Mar - Canada: Provincial sales tax measures in 2022 budget (Saskatchewan)
23 Mar - Brazil: Rate changes regarding tax on financial transactions (IOF)
21 Mar - Namibia: Indirect tax measures in budget 2022-2023
21 Mar - UK: VAT incurred in selling shares may be recoverable (tribunal decision)
21 Mar - Belgium: Temporary tolerance for VAT deduction for mixed-use cars (COVID-19)
18 Mar - Belgium: Temporary VAT tolerance for donations to Ukraine
17 Mar - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2022
17 Mar - Australia: Fuel tax credit available for business use
17 Mar - Chile: New procedures for simplified VAT regime for digital services
16 Mar - Barbados: Indirect tax measures in 2022 budget
16 Mar - Italy: New rules for recovery of VAT with credit notes
16 Mar - Philippines: VAT guidance regarding export enterprises
15 Mar - Thailand: Tax relief to support trading in digital assets and investment in start-ups
11 Mar - Ireland: Stamp tax changes in “Spring Finance Bill”
11 Mar - Sweden: Proposals regarding fees for licensing of gaming software
8 Mar - Australia: Navigating stamp tax (duty) rules in 2022
8 Mar - Bermuda: Indirect tax measures in 2022-2023 budget
7 Mar - New Zealand: GST measures in pending bill
7 Mar - Poland: VAT, tax relief measures related to conflict in Ukraine
7 Mar - United States: Taxable data processing services (Texas)
4 Mar - Czech Republic: Adequate proof, VAT exemption for supplies of goods to EU customers (court decision)
4 Mar - Dominican Republic: Proposal to impose VAT on digital services provided from abroad
4 Mar - Portugal: Fees for consultation, registration for medical procedures exempt from VAT
4 Mar - UK: Consultation concerning proposal for online sales tax
4 Mar - Vietnam: Guidance concerning e-commerce websites and activities
3 Mar - Bahrain: Proposed VAT payment relief for traders
2 Mar - Belgium: Temporary reduction of VAT rate, electricity for residential use
February 2022
28 Feb - United States: IT protective services subject to sales tax (New York State)
25 Feb - Canada: Indirect tax measures in 2022 budget (Prince Edward Island)
25 Feb - South Africa: Extension of carbon tax in budget 2022
24 Feb - Germany: Rules for VAT groups addressed by CJEU Advocate General; other VAT developments
24 Feb - Kenya: VAT regulations held invalid (court decision)
24 Feb - KPMG report: Guide to taxes on real estate in Central and Eastern Europe
24 Feb - Philippines: Input VAT guidance from Bureau of Internal Revenue
23 Feb - Panama: Updated guidelines on electronic invoicing
23 Feb - UAE: Updated voluntary disclosure user guide for VAT and excise tax
22 Feb - Mexico: New guidelines for issuing electronic invoices
22 Feb - United States: Comments opposing Canada’s digital services tax proposal
22 Feb - Zimbabwe: VAT and indirect tax measures in Finance Act 2021
21 Feb - Bulgaria: VAT provisions effective in February 2022
21 Feb - Luxembourg: Real estate-related tax obligations of selected investment fund vehicles
21 Feb - Nigeria: Stock-in-trade not limited to raw materials for claiming input VAT (tribunal decision)
21 Feb - Poland: VAT correction benefiting from bad-debt relief allowed (court decision)
21 Feb - Singapore: GST and other indirect tax measures in budget 2022
21 Feb - United States: Rental tax on leases (Alabama); sales tax on vehicle financing (Pennsylvania)
17 Feb - Australia: ATO guidance on GST reverse-charge provisions for financial services, insurance
17 Feb - KPMG report: Benefits of shared service centers in tax processes such as indirect tax
17 Feb - Sweden: Tax exemption for industrial activities under energy tax law
17 Feb - India: Blocking of electronic credit ledger does not equal seizure of property (court decision)
16 Feb - India: Tax withheld reduced by “equalization levy” (digital services tax) paid (court decision)
10 Feb - Cyprus: Installment payments of VAT available for period ending 31 December 2021
10 Feb - Guyana: Indirect tax measures proposed in 2022 budget
10 Feb - Switzerland: Possible referendum on reform of withholding and stamp taxes
9 Feb - Bolivia: VAT deadline extensions
9 Feb - Sweden: Proposals to amend measures under “chemical tax”
7 Feb - Czech Republic: Proving internet advertising expenses
4 Feb - Slovenia: VAT amendments effective in 2022
3 Feb - Bahrain: Tax authority issues VAT return guidance
3 Feb - Cambodia: Guidance on VAT adjustments
3 Feb - Qatar: New passenger air ticket tax
2 Feb - Ireland: Potential VAT compliance changes
2 Feb - Serbia: Rules concerning VAT invoices
1 Feb - Brazil: Pending tax measures would replace, revise current indirect taxes
1 Feb - India: Indirect tax measures in budget 2022-2023
1 Feb - Switzerland: Increased private share for company cars, considerations for VAT returns
January 2022
31 Jan - Sweden: Refunds of input VAT on acquisitions used in EU sales
31 Jan - Poland: Reduced VAT rates on certain goods, through 31 July 2022
28 Jan - Poland: National e-invoicing system effective 1 January 2022
28 Jan - Vietnam: VAT rate reduction; corporate income tax deduction of certain COVID-19-related expenses
26 Jan - Bahrain: VAT rate increase to 10%; treatment of imports during one-year transitional period
25 Jan - India: Salary costs allocated to branch offices subject to GST
25 Jan - Poland: Reduced VAT rates on natural gas and electricity, ending January 2022
25 Jan - Qatar: VAT regime now expected in 2022
21 Jan - Brazil: Constitutionality of ICMS rate differential in 2022
21 Jan - Italy: Review of indirect tax measures in 2022 budget law
20 Jan - France: Foreign head offices providing services to French branches subject to VAT
20 Jan - Montenegro: Tax amendments include reduced VAT rates
20 Jan - South Africa: Updated tax invoice requirements for VAT-registered electronic services suppliers
19 Jan - Albania: VAT, excise tax changes in legislation effective 2022
19 Jan - Kazakhstan: Indirect tax changes effective January 2022
19 Jan - Mexico: List of 129 registered foreign providers of digital services (as of 31 December 2021)
18 Jan - Poland: Deadline to submit real estate tax returns is 31 January 2022
18 Jan - Taiwan: Draft amendment of tax registration rules for e-commerce
18 Jan - Vietnam: Recent corporate income tax and VAT guidance
14 Jan - Czech Republic: VAT changes in 2022
13 Jan - Canada: GST/HST and QST obligations for pension plans due 31 January 2022
13 Jan - Canada: Indirect tax relief from interest, penalties in Ontario
13 Jan - Chile: Proposed changes to VAT law, other VAT developments
13 Jan - Switzerland: Proposed VAT rate increase, to fund Swiss pension system
11 Jan - Bolivia: Extension of deadlines regarding VAT documentation
10 Jan - Brazil: Overview of indirect tax changes effective in 2022
10 Jan - Bulgaria: Reduced VAT rate extended through 2022
10 Jan - Puerto Rico: Program for taxpayers to resolve unpaid real property taxes offers relief, discounts
7 Jan - Bahrain: Transition rules for VAT rate change
7 Jan - Belgium: VAT amendments enacted
6 Jan - Malta: Reporting requirements for goods transported within EU
6 Jan - Oman: VAT guide for oil and gas sector
5 Jan - Malaysia: Service tax guidance concerning food and beverages, motor vehicles, brokerage services
5 Jan - Nigeria: VAT treatment of interest income, proceeds from disposals of bonds and securities
5 Jan - Pakistan: Sales tax, other measures in pending legislation (mini budget)
4 Jan - Greece: VAT and real estate transfer tax measures
4 Jan - Mexico: Payroll and indirect tax measures (Nayarit)
3 Jan - Serbia: Property tax legislative changes effective in 2022
2021 Articles
December 2021
30 Dec - Malaysia: Voluntary disclosure program for indirect taxes opens in 2022
29 Dec - Cambodia: VAT and e-commerce transactions
29 Dec - Mexico: Transition period for e-invoices with bill of lading component
27 Dec - Bahrain: VAT rate increase to 10% is finalized
27 Dec - Oman: Transactions involving excise tax warehouses, when excise tax is suspended
23 Dec - Belgium: Circular concerning VAT treatment of charging facilities and charging of electric vehicles
22 Dec - Canada: Details of proposed digital services tax (3%)
22 Dec - Canada: CRA revised policy on GST-exemption of insurance intermediation by “incidental sellers”
22 Dec - Netherlands: No VAT recovery, certain promotional gifts or staff benefits
21 Dec - Netherlands: “Climate tax” proposals include energy tax measures
21 Dec - Belgium: Guidance clarifying VAT exemption for medical and hospital care
21 Dec - Germany: Guidance regarding VAT treatment of consignment stock
20 Dec - Cambodia: Investment incentives include exemptions from customs duty, special tax and VAT
20 Dec - Italy: VAT measures for 2022, converted into law
20 Dec - Sweden: Relief proposals to allow businesses to defer remittances of VAT
17 Dec - UK: Cryptocurrency platforms potentially within scope of digital services tax
16 Dec - Canada: New “sweetened beverage tax” enacted (Newfoundland and Labrador)
15 Dec - Canada: Digital services tax legislative proposal; other tax measures in 2021 fall economic update
15 Dec - Bahrain: VAT rate to increase to 10% in 2022
15 Dec - Mexico: Tax on digital platforms for distribution and delivery of goods and food (Mexico City)
15 Dec - Sweden: Update on risk tax for credit institutions (bank tax)
15 Dec - United States: Updated FAQs regarding craft beverage modernization and tax reform
14 Dec - United States: Airline’s claims for refunds of ticket-related security fees from TSA (D.C. Circuit)
14 Dec - United States: Excise taxes reimposed, list of “Superfund” taxable chemical substances
14 Dec - Cyprus: Temporary reduction of VAT rate for certain supplies of electricity
14 Dec - Mexico: Updated version for online digital tax receipts
13 Dec - Austria: Deduction of input VAT when acquiring rented real property
13 Dec - Czech Republic: VAT guidance regarding electricity and gas, and for tour operators
13 Dec - Nigeria: Stamp tax audits, oil and gas sector
13 Dec - United States: Nexus for online retailer (Massachusetts)
10 Dec - United States: Due date for tax returns, payments for alcohol industry annual filers
10 Dec - Canada: Review of GST/HST and other indirect tax changes for 2021
10 Dec - Indonesia: Carbon tax, corporate tax measures enacted in new law
10 Dec - Nigeria: Indirect tax measures in Finance Bill, 2021
9 Dec - Canada: Deferral of filing by platform operators of GST/HST information returns for 2021
9 Dec - Canada: Retail sales tax measures clarified for online platform operators (Manitoba)
7 Dec - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline
7 Dec - EU: Agreement to allow reduced rates of VAT
7 Dec - UAE: Input VAT recovery and mobile phone packages provided employees for business use
3 Dec - Belgium: Additional VAT amendments
3 Dec - Italy: Implementation of VAT “quick fixes” directive
3 Dec - Spain: VAT actions required by 31 December 2021 deadline
2 Dec - EU: VAT gap statistics for 2019
1 Dec - France: Implications of revised VAT reverse-charge on imports
November 2021
30 Nov - Estonia: VAT and excise tax measures effective in 2022
30 Nov - Papua New Guinea: Indirect tax measures in budget 2022
30 Nov - United States: Corporate franchise tax (North Carolina)
26 Nov - Zimbabwe: VAT and indirect tax measures in 2022 budget
24 Nov - United States and India: Agreement regarding “equalization levy” (digital services tax)
24 Nov - Saudi Arabia: Measures regarding e-invoicing under VAT implementation rules
22 Nov - Hungary: Postponement of e-VAT system
22 Nov - India: Effects of GST returns and portal
22 Nov - United States and Turkey: Digital services tax agreement
18 Nov - Bahrain: Status of planned increase to VAT rate
18 Nov - Italy: Tax authority issues ruling, recognizing UK VAT groups after Brexit
18 Nov - Slovakia: VAT amendment requires reporting of bank accounts by 30 November 2021
17 Nov - Chile: VAT treatment of audiovisual services, newspaper subscriptions, financing operations
16 Nov - Singapore: GST zero-rating for sales of exported goods
15 Nov - Mexico: List of 122 registered foreign providers of digital services (as of 31 October 2021)
15 Nov - Poland: Proposal to postpone effective date, requirement for electronic excise tax records
15 Nov - Sri Lanka: Indirect tax proposals in 2022 budget
12 Nov - Nigeria: VAT amendments, revised definitions intended to provide relief for certain sectors
12 Nov - South Africa: Update on carbon tax
11 Nov - Nigeria: Simplified VAT regime for goods or services sold via electronic or digital platforms
10 Nov - Malaysia: Indirect tax measures in Finance Bill 2021
10 Nov - Panama: Required filing of monthly sales and services report
9 Nov - Czech Republic: Bill for digital services tax not approved
8 Nov - Spain: Tax on increase in value of municipal land held unconstitutional (court decision)
4 Nov - Belgium: Proposed VAT measures pending in draft law
4 Nov - Dominican Republic: VAT treatment of e-book sales
4 Nov - Netherlands: Broader application of VAT exemption for asset management fund exemption
1 Nov - Malaysia: Indirect tax proposals in budget for 2022
1 Nov - Puerto Rico: New consolidated form for monthly reporting of sales and use tax and tax on imports
1 Nov - Vietnam: Guidance regarding cross-border e-commerce activities; website registration rules
October 2021
29 Oct - South Africa: Carbon tax licence renewal applications due before 30 November 2021
29 Oct - Switzerland: VAT treatment of vouchers (court decision)
28 Oct - Canada: Extension of sales tax rebate for certain machinery and equipment (British Columbia)
28 Oct - Canada: Online platform operators required to register and collect sales tax (Manitoba)
28 Oct - Saudi Arabia: Guidance regarding VAT and e-commerce transactions
28 Oct - UK: Tax measures proposed in Autumn Budget include banking surcharge, property developer tax
27 Oct - Belgium: FAQs provide guidance on tax on securities accounts
27 Oct - OECD: Review of carbon pricing and carbon taxes in G20 economies
27 Oct - UAE: Revised VAT rules regarding “designated zones” and goods sold via electronic platforms
26 Oct - Australia: Fuel tax credit; substantiation using GPS technology
26 Oct - Saudi Arabia: VAT and government contracts; amendments are generally effective 1 November 2021
25 Oct - Oman: VAT guide for real estate sector
25 Oct - United States: Tax obligations of marketplace facilitators (Illinois)
22 Oct - Canada: Online platforms, providers of streaming services must collect retail sales tax (Manitoba)
22 Oct - Czech Republic: Waiver of VAT on certain electricity and gas supplies
22 Oct - Ireland: VAT and indirect tax measures in Finance Bill 2021
21 Oct - India: Refund claims of GST by “special economic zone” unit
20 Oct - United States: State and local tax, technology-related developments (table, third quarter 2021)
20 Oct - Australia: ATO guidance on preparing for GST assurance reviews
19 Oct - Australia: Status of legislation to implement a reporting regime for the "sharing economy"
19 Oct - Nigeria: Extension of VAT exemption for certain goods and services
19 Oct - Philippines: Tax treatment of payments to "social influencers"
19 Oct - Poland: Legislation requiring e-invoices by 2023
18 Oct - Oman: VAT guide for “special zones”
15 Oct - Vietnam: Taxation of e-commerce and digital-based transactions
14 Oct - Trinidad and Tobago: VAT measures proposed in 2022 budget
13 Oct - Czech Republic: Burden of proof, taxable and VAT-exempt services
13 Oct - Czech Republic: Customer liability for VAT when payment made to unpublished bank account
13 Oct - France: VAT and mandatory e-invoicing; new effective date of 1 July 2024
12 Oct - Chile: VAT treatment of digital services from abroad
12 Oct - Ireland: VAT proposals in budget 2022
11 Oct - Singapore: GST administrative concession removed, recovery of overseas brokerage fees and costs
11 Oct - United States: Property tax exemption for solar property (California)
7 Oct - Saudi Arabia: Draft VAT legislation proposes changes for e-invoicing
7 Oct - United States: Revised R&D rules for sales tax exemption or franchise tax credit purposes (Texas)
6 Oct - Bahrain: Proposal to increase VAT rate to 10%
6 Oct - Czech Republic: Proposed implementation of directive for income earned by digital platforms (DAC7)
6 Oct - Malaysia: Carbon tax part of plan to achieve net-zero carbon emission
6 Oct - Malaysia: Tourism tax on premises booked via digital platform service providers postponed to 2023
September 2021
30 Sep - Canada: Reminder, investment plans must request details from investors for GST/HST compliance
30 Sep - United States: Washington State high court upholds B&O tax surcharge on banks
30 Sep - Vietnam: Proposals for VAT relief measures in 2021
29 Sep - Ireland: Digital gaming tax credit, overview
29 Sep - Germany: Interest rate of 6% for tax deficiencies, refunds held unconstitutional (VAT aspects)
27 Sep - Germany: Status of property tax reform
24 Sep - Cambodia: VAT and e-commerce
24 Sep - France: VAT measures in finance bill for 2022
24 Sep - Poland: Packaging and fee on single-use plastic products; waste management obligations
23 Sep - Bahrain: FAQs on conciliation used to resolve VAT evasion cases
22 Sep - Netherlands: Budget Day and VAT measures for 2022
21 Sep - Brazil: Tax on financial transactions (IOF), increased rates
21 Sep - Cyprus: Effective date of tour operators’ margin scheme (court decision)
20 Sep - Austria: Approaching deadline of 30 September for VAT refunds
20 Sep - Singapore: Determining when certain machinery is excluded from property tax (court decision)
20 Sep - Sweden: VAT and indirect tax measures proposed in 2022 budget bill
17 Sep - Czech Republic: Vacation rentals via online marketplace held business activity, not property lease
15 Sep - Chile: Recent VAT developments
15 Sep - China: Local tax supplementing VAT and consumption tax
15 Sep - Nigeria: Rivers State government asks high court to dismiss order staying VAT enforcement
15 Sep - Spain: Deadline to claim VAT refund for 2020 is 30 September 2021
15 Sep - United States: IRS extends dyed diesel fuel penalty relief in Louisiana, response to hurricanes
14 Sep - United States: Leasing company entitled to use lower wholesale franchise tax rate (Texas)
14 Sep - Mexico: Indirect tax reform proposals in economic package for 2022
13 Sep - Nigeria: Court of Appeal orders Nigerian states to maintain status quo on VAT administration
13 Sep - United States: Marketplace facilitator updates (California, Illinois, Texas)
10 Sep - Australia: Property tax measures in 2021-2022 budget (Western Australia)
10 Sep - Nigeria: Authority of states to collect stamp taxes (duties)
9 Sep - New Zealand: Draft legislation proposes changes to GST and income tax
8 Sep - Nigeria: VAT legislation introduced (Lagos State)
7 Sep - Nigeria: Implementation of state VAT law (Rivers State)
7 Sep - Ukraine: Draft legislation concerning the digital economy
2 Sep - Canada: Investors to share data with investment plans for GST/HST compliance
2 Sep - Malaysia: Study of special voluntary disclosure program for indirect tax
1 Sep - Kazakhstan: “Pilot project” on electronic VAT invoicing exemption
1 Sep - Serbia: Rules relating to electronic invoicing (e-invoicing)
1 Sep - United States: IRS to waive dyed fuel penalty in Louisiana; hurricane-related relief
August 2021
30 Aug - Nigeria: VAT, other taxes outside jurisdiction of federal government (Federal High Court)
30 Aug - Thailand: Reduction of VAT; extended tax deadlines and waiver or reduction of penalties
26 Aug - Malaysia: Clarification of service tax exemption for hotels, accommodation operators
25 Aug - Australia: Proposed reporting requirements for the "sharing economy"
23 Aug - Canada: Federal luxury tax proposals for vehicles, aircraft, and boats
23 Aug - Thailand: VAT registration for providers of e-services and electronic platform operators
19 Aug - Canada: Proposal for border carbon adjustments, consultation phase
19 Aug - Canada: Proposal for federal 1% tax on “underused” or vacant homes owned by non-residents
19 Aug - Malaysia: Tourism tax and digital platform service providers and accommodation premise operators
18 Aug - South Africa: Fees imposed, foreign collective investment schemes
17 Aug - Ireland: Six-month report card on Brexit; VAT and customs implications
17 Aug - Singapore: Updated GST guidance, treatment of termination expenses
16 Aug - Belgium: Real estate taxation and property located in other countries
16 Aug - Nigeria: Tax treatment of statutory levy to support research and development
16 Aug - United States: Excise tax on software (Hawaii); erroneous sales tax collection (Pennsylvania)
16 Aug - United States: Tax updates for facilitators of accommodations (New Hampshire, Virginia)
13 Aug - Malaysia: Service tax and exemption for certain banking digital services
12 Aug - Netherlands: VAT liability of boards of directors, supervisory officers
11 Aug - Argentina: VAT billing systems requirements under simplified regime
10 Aug - Ireland: Changes to local property tax
9 Aug - Ireland: Stamp tax and “bulk purchases” of houses
9 Aug - Italy: VAT rules for zero-rating of ocean-going vessels, pleasure boats
6 Aug - Malaysia: Sales tax exemption
2 Aug - United States: Marketplace facilitator updates (Alabama, Missouri, New Mexico)
July 2021
29 Jul - Belgium: Circular provides guidance for VAT on e-commerce transactions
28 Jul - Bahrain: VAT implications of commercial register “rental” arrangements
28 Jul - Hungary: Delayed implementation date, tentative VAT returns prepared by tax authority
28 Jul - Lithuania: VAT rate reduction for catering services, cultural and sports events
28 Jul - Mexico: List of 110 registered foreign providers of digital services (as of 30 June 2021)
27 Jul - Cyprus: Proposed deferral of VAT payments
23 Jul - Costa Rica: VAT and cross-border digital services
23 Jul - Hungary: Construction-related products subject to EKAER notification
22 Jul - Malaysia: Extension of time, sales and services tax reporting
22 Jul - Pakistan: Expanded sales tax on services (Balochistan)
21 Jul - China: Facilitating development of bonded refurbishment of medical equipment
20 Jul - Belgium: Extension of VAT relief measures
20 Jul - Serbia: Excise tax on alcoholic beverages, revised measures
19 Jul - Bangladesh: Income tax, VAT measures in Finance Act 2021
19 Jul - United States: Temporary rental of digital data subject to transaction privilege tax (Arizona)
15 Jul - Czech Republic: Guidance on VAT and e-commerce, pending transposition of EU VAT Directive revision
14 Jul - Belgium: Amendments to VAT exemption for medical and hospital care
13 Jul - Kenya: Digital services tax measures enacted in Finance Act, 2021
13 Jul - Sweden: Energy tax and changes to sustainability notices
13 Jul - Thailand: Guide regarding VAT and electronic services provided by non-residents
13 Jul - Vietnam: Update on tax treatment of e-commerce and digital transactions
9 Jul - South Africa: Carbon tax for 2020 is due 29 July 2021
8 Jul - Cambodia: Reminder to register for e-commerce license, permit
8 Jul - Russia: New requirements for foreign IT companies; VAT and tax implications
7 Jul - Montenegro: Amendments to VAT, individual income tax and labor laws
6 Jul - Australia: Review of GST and low-value imported goods
6 Jul - Malaysia: No sales tax on certain duty-free purchases at international airports
2 Jul - Belgium: Update on VAT law amendments
1 Jul - Germany: Place of supply of events for VAT purposes
1 Jul - Ireland: Reduced VAT rate for tourism and hospitality through August 2022
June 2021
30 Jun - Malaysia: Clarification of extended service tax relief for hotels, accommodation operators
29 Jun - South Africa: Transfer pricing adjustments and implications for VAT purposes
28 Jun - EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021
28 Jun - Ukraine: Income tax and VAT implications of intra-group services
25 Jun - Austria: The right to use software can qualify as VAT-exempt asset management (CJEU judgment)
25 Jun - Belgium: Proposed extension of VAT relief measures
24 Jun - Botswana: Amnesty for resolving VAT, corporate and individual income tax liabilities
24 Jun - Canada: QST measures introduced for non-resident businesses, platform operators (Quebec)
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 - 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 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
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: 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 - 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
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
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