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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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Recent Articles

July 2019

19 Jul - Australia: Excise tax rates on beer updated; refund opportunities 

17 Jul - United States: Excise tax on high-cost employer-sponsored health coverage (“Cadillac tax”); U.S. House votes to repeal

16 Jul - Canada: Distributed investment plans, investor information collection by October 2019 (GST/HST and QST requirements)

15 Jul - Australia: Ride-sharing services not eligible for FBT exemption

15 Jul - Germany: Key features of VAT group rules

15 Jul - United States: States impose tax collection for marketplace facilitators (California, Connecticut, Illinois, Indiana, Pennsylvania, Wisconsin)

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

1 Jul - Costa Rica: Reduced VAT rate for pharmaceuticals

1 Jul - United States: Sales tax collection requirements for remote sellers, marketplace facilitators (California, Connecticut, Maine, Utah)

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

24 Jun - United States: Senate Finance Committee leaders' letter concerning France’s proposed digital services tax

24 Jun - United States: States imposing tax collection obligations on remote sellers (Louisiana, Nevada, New Hampshire)

20 Jun - Hungary: Legislative proposals include VAT amendments

19 Jun - Canada: Proposal to repeal sales tax on auto insurance premiums (Newfoundland and Labrador)

18 Jun - Germany: Copyright “formal warning” enforcement actions subject to VAT

17 Jun - Ireland: VAT treatment of activities of public bodies, certain vouchers

17 Jun - Kenya: Indirect tax measures proposed in 2019 budget

17 Jun - Uganda: Indirect tax measures proposed in 2019 budget

17 Jun - United States: Market-based sourcing rules, sales of intangibles (Vermont)

14 Jun - Canada: Pension plans to file GST/HST returns, rebates by 30 June

14 Jun - EU: Update on financial transaction tax

14 Jun - Netherlands: VAT status of supervisory directors and officers (CJEU judgment)

14 Jun - Poland: Proposal to require VAT split-payment mechanism

13 Jun - Czech Republic: VAT corrections and refunds, insolvent customers

13 Jun - Czech Republic: VAT treatment of employer-provided meal vouchers

13 Jun - India: Plans for transitioning to new, simplified GST returns

12 Jun - Pakistan: Budget 2019, direct and indirect tax proposals

11 Jun - Costa Rica: VAT regulations include measures concerning digital transactions

11 Jun - Mauritius: VAT provisions in budget 2019-2020

10 Jun - Philippines: Guidelines for processing VAT refund claims

10 Jun - United States: Expanded scope of sales and use tax, rate increase (Connecticut)

10 Jun - United States: Sales tax obligations of marketplaces, remote sellers (Arizona, Illinois, New York, Tennessee, Vermont)

7 Jun - Canada: Transitional rules, rate reduction of Manitoba’s retail sales tax

6 Jun - Austria: VAT rules for travel agents (EC referral to CJEU)

6 Jun - Canada: GST/HST annual information returns due 30 June 2019

5 Jun - Bahrain: Update of VAT measures

5 Jun - Oman: Updates about excise tax

5 Jun - Saudi Arabia: Excise tax on drinks, electronic cigarettes

5 Jun - UAE: VAT refunds relating to Expo 2020; tax treaty update

4 Jun - New Zealand: Update on GST for imports, loss ring-fencing

4 Jun - Vietnam: VAT issues addressed in official letters (guidance)

3 Jun - Ghana: Tax data card for 2019

3 Jun - United States: Sales tax on software (Alabama); sales tax exemption (Ohio)

3 Jun - United States: Tax collection requirements, remote sellers (Colorado, Maryland, Oklahoma, Tennessee, Texas)

May 2019

29 May - Canada: Proposal to repeal portions of Alberta’s carbon tax

29 May - United States: Financial institution excise tax, reform legislation (Alabama)

29 May - Australia: Victoria state government’s proposed excise tax changes for fixtures, for the absentee owner surcharge

28 May - Australia: Victoria’s budget includes land tax proposals, to address reduction in stamp duty collection

28 May - Chile: VAT and exported services

28 May - Nigeria: Audits of deposit money banks, stamp duty collection investigation

27 May - South Africa: Carbon tax update, effective 1 June 2019

27 May - Canada: Monthly reporting requirements for fuel producers, distributors, certain users in provinces and territories

24 May - Canada: Proposed GST / HST rule changes for partnerships, trusts used as holding vehicles 

24 May - India: Input tax credit for GST purposes, construction services; FAQs on GST for real estate sector

24 May - Sweden: Tax on chemicals used in electronic products; possible expansion

23 May - OECD: Declining tax revenue from transport fuel taxes; considerations for distance-based levies

20 May - Czech Republic: Excise tax rate increases proposed for tobacco products, spirits, gambling

20 May - United States: OIRA review of proposed regulations, distilled spirits standards, malt beverage labeling rules

20 May - United States: Remote sellers collecting tax (Louisiana, Virginia)

17 May - Austria: VAT measures proposed as part of tax reform 2019-2020

17 May - Belgium: VAT implications of pharma research program

17 May - Czech Republic: VAT changes proposed for 2020

17 May - New Zealand: Proposed GST changes expected, telecommunications services

16 May - South Africa: Carbon tax effective June 2019; first tax payment postponed until July 2020

15 May - EU: New system to address VAT fraud, allows for cross-border data exchanges

15 May - Germany: Input VAT refund procedures, VAT on company cars transferred to employees (CJEU referrals)

13 May - United States: Sales tax collection obligations of marketplace facilitators (Colorado, Georgia, Indiana, Kansas)

10 May - Argentina: VAT rate increase for certain imports; increased import fee

10 May - Australia: Western Australia budget delivered, no changes to stamp taxes (duties) or land tax regime

10 May - Canada: Certain businesses outside Quebec must collect QST beginning 1 September 2019

10 May - Indonesia: VAT rate of 0% extended for additional export services

10 May - UK: Tribunal decision on stamp duty land tax (SDLT) rules; may affect commercially driven transactions or structuring

10 May - UK: Updated VAT rules for “making tax digital” allow supplier statements, include other changes

10 May - United States: Property tax exemption opportunities, pollution control property (Texas Supreme Court decision)

9 May - Hungary: VAT reverse-charge mechanism, input VAT deduction (CJEU judgments)

8 May - UK: Details about proposed digital services tax

8 May - United States: Sourcing rules for corporate income tax; marketplace facilitators to collect sales tax (Indiana)

7 May - Greece: VAT voucher requirements in new law

6 May - Switzerland: VAT-registered foreign companies not required to declare worldwide turnover

6 May - United States: Economic nexus legislation, remote sales (Georgia, South Carolina, Tennessee)

3 May - Singapore: GST reverse-charge mechanism on imported services, effective January 2020

2 May - Czech Republic: Proposal for digital services tax

2 May - Italy: VAT reporting requirement, remote sales of goods and electronics

2 May - Luxembourg: Reduced VAT rates passed by Parliament; effective date of 1 May 2019

April 2019

30 Apr - Slovakia: Repeal of special tax levy on supermarket chains

29 Apr - Russia: Full input VAT recovery on export of services, work

29 Apr - Switzerland: Stamp transfer tax obligations of securities dealers

Apr 29 - United States: Economic nexus legislative update for remote sellers (California, Colorado)

26 Apr - India: Update on GST notifications, circulars

25 Apr - Serbia: Environmental protection levy based on pollution levels, types of pollutants

24 Apr - Sweden: Reduced property tax on wind turbines, state aid issue (Supreme Administrative Court decision)

23 Apr - India: Interest payable on gross GST liability; input tax credit available only when returns filed

23 Apr - United States: Changes to bank franchise tax, excise tax on video programming services, economic nexus for sales tax (Kentucky)

22 Apr - United States: Taxpayer providing services not subject to rental tax (Alabama)

17 Apr - Germany: Sale and lease-back implications for input VAT

16 Apr - Canada: Newfoundland and Labrador 2019 budget; repeal of 13% retail sales tax on automobile insurance premiums proposed

15 Apr - India: Deputed employee salaries not subject to service tax

15 Apr - Indonesia: Regulation imposing VAT on e-commerce transactions revoked

15 Apr - United States: Economic nexus, marketplace providers collecting tax (Arkansas, Idaho, Indiana)

12 Apr - Sweden: VAT treatment of courses and seminars (CJEU)

12 Apr - UK: Sale and leaseback treated as separate transactions, thus allowing clawback of VAT

11 Apr - Canada: GST risks of financial institutions 

11 Apr - United States: Gross receipts tax changes in New Mexico

10 Apr - United States: Congressional tax committee leaders express support for OECD efforts, digital services taxes

10 Apr - Czech Republic: VAT measures effective 1 April 2019

8 Apr - Mexico: VAT, tax incentives extended for “northern border region”

8 Apr - Netherlands: VAT policy statement, specific state supervision of investment funds

8 Apr - United States: Economic nexus update, marketplace facilitators’ tax collection obligations

5 Apr - Costa Rica: Ultimate beneficial owner registry; monthly VAT returns

5 Apr - India: GST election by builders, developers due 10 May 2019

4 Apr - Italy: Proposed expansion of VAT information reporting, electronic marketplace sales

2 Apr - Italy: Transition rule if “no-deal” Brexit; VAT and other taxes

2 Apr - Slovakia: EC investigation of special tax on food retail sector

2 Apr - United States: Reduced tax rates or tax credits for certain imports of alcoholic beverages

1 Apr - Namibia: VAT and excise tax proposals in 2019-2020 budget

1 Apr - United States: Sales and use tax economic nexus (Kentucky); tangible property sales subject to business tax (Tennessee)

1 Apr - United States: State legislative actions, sales and use tax guidance (CA, KY, NY, ND, VA)

March 2019

29 Mar - UK: Certain VAT registered businesses must comply with “Making Tax Digital” rules beginning April 2019

28 Mar - Poland: VAT return to be replaced, effective July 2019

28 Mar - Canada: Exemption from “speculation and vacancy tax” for British Columbia property owners, 31 March deadline

28 Mar - United States: Sales and use tax, excise tax changes enacted in Kentucky

27 Mar - Costa Rica: New guidelines for electronic receipts

25 Mar - Africa: Summaries of indirect tax regimes, VAT/GST compliance issues in 20 African countries

25 Mar - China: New VAT policies, implementation rules reflect international “best practices”

25 Mar - United States: Local sales tax voluntary disclosure agreement program (Louisiana)

25 Mar - United States: State sales tax nexus legislation update (Nebraska, North Carolina, North Dakota)

22 Mar - OECD: New rules endorsed, collection of VAT/GST from online marketplaces

20 Mar - Germany: Prize money from television show not subject to VAT

20 Mar - United States: Economic nexus bill enacted; remote retailers and marketplaces affected (Washington State)

19 Mar - Canada: Indirect tax measures in federal budget 2019

19 Mar - India: No input tax credit available for post-supply discounts

19 Mar - United States: Personal property used in a business, renditions due 1 April 2019 (Texas)

19 Mar - United States: No fuel tax by Washington State on Native American tribe

18 Mar - Costa Rica: VAT exemption for basic food products

18 Mar - United States: Marketplace provider qualifies as vendor, required to collect sales tax (New York)

18 Mar - United States: State legislative actions, sales and use tax for marketplace facilitators

15 Mar - Sri Lanka: VAT and indirect tax proposals in 2019 budget

13 Mar - Czech Republic: VAT and meal vouchers, discount vouchers

12 Mar - EU: Implementing new VAT collection rules for online sales

12 Mar - EU: Status of digital advertising tax

12 Mar - United States: Comments requested, fuel excise tax regulations related to power take-off

11 Mar - Canada: Electronic platforms must collect and remit Quebec sales tax (QST) on taxable supplies of intangibles, services

11 Mar - Egypt: Electronic VAT declarations required monthly

11 Mar - South Africa: New VAT registration requirements, non-resident suppliers of e-services

11 Mar - United States: Sales and use tax, telecommunication services (Massachusetts); resale exemption, credit card processing terminals (Michigan)

8 Mar - Canada: Sales tax rate reduced to 7% (from 8%) in Manitoba’s 2019 budget

8 Mar - India: GST treatment of sales promotions; GST amnesty in Maharashtra

7 Mar - Ireland: VAT update, changes to rates for certain items

6 Mar - France: Draft proposal for digital services tax

6 Mar - Luxembourg: 2019 budget bill, extension of “super-reduced” VAT rate (3%)

5 Mar - China: VAT rate reductions announced

5 Mar - Saudi Arabia: VAT compliance measures

4 Mar - United States: More state actions, economic nexus for remote sales

4 Mar - United States: Rental car “surcharge” (Arizona); sales tax on purchases of ISP equipment (Kansas)

1 Mar - Malta: Guidelines on VAT treatment of yacht leasing

February 2019

28 Feb - Italy: Clarifications about VAT, e-commerce sales of electronics

28 Feb - Iceland: VAT, indirect taxes in 2019

28 Feb - China: “VAT general taxpayer” status for entities in comprehensive bonded zone areas

26 Feb - Germany: Co-ownership by defined shares, not “VAT trader”

26 Feb - India: Input tax credit, pre-fabricated structure; amnesty for pre-GST liabilities

26 Feb - Ireland: VAT accounting if “no deal” Brexit

25 Feb - United States: Firearms and ammunition excise tax return is updated

25 Feb - United States: Receipts from services provided to customers located in Florida

25 Feb - United States: State actions, economic nexus for remote sales

25 Feb - South Africa: Carbon tax implementation expected June 2019

22 Feb - UK: Upper Tribunal decision addresses VAT-exempt financial services and asset management businesses

21 Feb - South Africa: VAT rates, thresholds for 2019

19 Feb - Canada: Provincial sales tax (PST) requirements of businesses located outside Saskatchewan

19 Feb - Costa Rica: Electronic invoices

19 Feb - Singapore: Budget 2019 and goods and services tax, stamp duty rates

18 Feb - Czech Republic: Unpaid VAT and customer’s entitlement to VAT deduction

18 Feb - EU: Brexit “no-deal” preparedness and customs, indirect tax implications

18 Feb - Indonesia: VAT and e-commerce transactions, customs duty

18 Feb - United States: Sales tax exemption (Illinois); location of sales (Ohio); sales apportionment formula (Virginia)

18 Feb - United States: State legislative proposals, economic nexus for retailers

15 Feb - Australia: GST and home health-care services

15 Feb - UK: Proposed 1% stamp duty land tax on acquisition of dwellings by non-UK resident buyers

14 Feb - Czech Republic: Reduced VAT rate for certain goods in pending legislation

14 Feb - South Africa: Carbon tax update; expected effective date June 2019

13 Feb - Italy: Remote sales of certain electronics, VAT measures

12 Feb - EU: Input VAT recovery, head office and branch in separate countries

11 Feb - EU: “VAT quick fixes” to simplify international trade (effective 2020)

11 Feb - Korea: Changes affecting input VAT deductions

11 Feb - Qatar: VAT regime now expected in 2020

11 Feb - United States: Location where service is received (Iowa); tax rates for wholesaler vs. food service provider (Washington State)

8 Feb - Nigeria: Excise tax rates for certain beverages, effective 4 June 2019

8 Feb - United States: Senate Finance leadership’s position, proposed EU digital services tax

7 Feb - Botswana: No tax changes in budget 2019/2020; summary of current indirect taxes provided

6 Feb - India: Kerala budget proposal for “calamity cess”

6 Feb - India: Stamp tax proposals in interim budget 2019

4 Feb - United States: Sales tax (Missouri), resale exemption (Texas), economic presence (Philadelphia)

1 Feb - India: Guidance implementing GST measures

1 Feb - Malta: Income tax, VAT measures in budget implementation legislation

January 2019

28 Jan - Russia: Looming VAT registration deadline for business-to-business (B2B) e-services

28 Jan - United States: Legislation proposed in states focuses on “Wayfair” issues (HI, IA, MA, ND, OK, RI, WI)

28 Jan - United States: Sales and use tax on custom storage solutions (Utah)

25 Jan - France: VAT recovery on basis of cross-border use costs (CJEU judgment)

25 Jan - Italy: Tax authorities clarify mandatory e-invoicing rules, VAT implications

24 Jan - EU: CJEU referrals relating to VAT, indirect tax (Germany, Italy, UK)

24 Jan - Finland: Insurance premium tax, location of risk (CJEU judgment)

23 Jan - Canada: Deadline for 2018 speculation tax exemption is 31 March 2019 for British Columbia property owners

23 Jan - India: Service tax audit allowed, despite enactment of GST law

23 Jan - Malta: Reduced VAT rate on e-books, reduced rate on transfers of property extended to 2019

23 Jan - Mexico: Tax offset rules for 2019 apply regarding VAT

21 Jan - Bulgaria: VAT measures effective in 2019

21 Jan - Colombia: VAT, indirect tax measures included in new tax law

21 Jan - Qatar: Excise tax on tobacco, certain beverages in 2019

21 Jan - United States: Resale exemption (Georgia), sales tax exemption (Missouri)

21 Jan - United States: States follow up with action to Wayfair” decision (sales tax liability of remote sellers)

18 Jan - UK: Stamp duty surcharge, unintended consequence for flat (apartment) owners

17 Jan - Czech Republic: Receivables transferred under factoring contract subject to VAT

17 Jan - India: Recommendations for GST registration

16 Jan - Mexico: Income tax, VAT incentives to promote investment in northern border region

16 Jan - Panama: Tax incentive amendments for Panama-Pacific special economic zone

15 Jan - Canada: VAT challenges for the digital economy

15 Jan - Poland: VAT amendments effective beginning 2019

14 Jan - United States: More states respond to “Wayfair” decision; sales tax liability of remote sellers

11 Jan - Sweden: Challenges in complying with new “gambling tax” (excise tax)

10 Jan - Netherlands: New VAT rules for vouchers, stamps, tokens

9 Jan - Albania: VAT measures effective beginning in 2019

9 Jan - United States: Coal excise tax, lower tax rates beginning January 2019

8 Jan - Canada: Summary of GST, indirect tax and customs changes

8 Jan - Canada: Reminder of 11 February 2019 deadline, GST/HST election by investment limited partnerships (ILPs)

7 Jan - United States: State, local responses to “Wayfair” decision (DC, GA, IA, NE, UT, WV)

7 Jan - United States: Iowa (sales tax, installation services); Louisiana (online retailer); Missouri (sales tax refund claim)

4 Jan - India: Update on GST circulars, orders and notification

4 Jan - UK: VAT “making tax digital” six-month deferral requires HMRC confirmation

3 Jan - United States: “Oil spill” excise tax has expired

3 Jan - Vietnam: Paper invoices (VAT) allowed through October 2020

3 Jan - Netherlands: Corrections for final VAT return for 2018

2 Jan - Italy: “Web tax” update; no changes to VAT rates

2 Jan - Spain: Use tax reporting, tourism-related services for holiday property rentals

2018 Articles

December 2018

31 Dec - United States: Interim guidance, excise tax imposed for excess remuneration paid by tax-exempt organizations

28 Dec - United States: Safe harbors, business taxpayer payments to charity for state, local tax credits

20 Dec - Italy: Proposal for “web tax” on electronically supplied services

19 Dec - Czech Republic: Changes to VAT law proposed for 2019

18 Dec - Australia: GST on acquisitions and supplies in retail banking sector

18 Dec - Poland: VAT and commercial real estate transactions

17 Dec - Costa Rica: Tax reform law enacts new VAT regime

17 Dec - United States: State and local responses to “Wayfair” case, sales tax liability of remote sellers

17 Dec - United States: Chicago (tax collection by facilitators); Missouri (sales tax exemption for pharmaceutical compounding)

13 Dec - China: Cross-border e-commerce rules, retail imports

10 Dec - Costa Rica: Summary of tax reform changes, new VAT system

10 Dec - India: GST annual return, due date extended to 31 March 2019

10 Dec - United States: Sales tax sourcing rules, guidance extending grace period (Colorado)

10 Dec - Canada: Certain businesses outside Quebec must collect QST beginning in 2019

7 Dec - Canada: Speculation and vacancy tax, residential property in British Columbia

7 Dec - UK: VAT and excise tax guidance intended to help businesses prepare for a “no deal” Brexit

6 Dec - New Zealand: Proposals for GST on low-value imports

5 Dec - Bulgaria: VAT changes relating to vouchers, VAT deferral, online sales

5 Dec - Costa Rica: VAT legislative changes effective July 2019

5 Dec - Puerto Rico: Transition to unified digital system (SURI), sales and use tax and excise tax platform

4 Dec - EU: Proposal to limit scope of digital services tax considered by ECOFIN

4 Dec - Mexico: VAT amendments included in tax legislation

3 Dec - United States: State responses to “Wayfair” case, sales tax liability of remote sellers

3 Dec - United States: Custom software (Indiana); resale exemption (Ohio); economic nexus (San Francisco)

November 2018

28 Nov - China: Three-year VAT exemption, bond interest for foreign institutional investors

28 Nov - Zimbabwe: Intermediated money transfer tax of 2% in budget 2019

26 Nov - Netherlands: VAT “zero rate” seagoing vessels, changes in 2019

23 Nov - Hungary: Tax legislative changes concerning VAT

19 Nov - Malaysia: Budget 2019 includes service tax on digital products, excise tax on sweetened beverages 

19 Nov - United States: State and local follow-up to “Wayfair” decision (DC, LA, WY)

16 Nov - India: VAT on telecom towers

16 Nov - Spain: Draft bill for financial transactions tax

15 Nov - Colombia: Legislation includes VAT measures, corporate rate reduction, investment incentives

15 Nov - Canada: Quebec's phase-out of input tax refund restrictions in 2019

15 Nov - Germany: VAT treatment of consignment stock, deadline extended through 2019

15 Nov - South Africa: VAT registration, non-residents supplying services electronically

12 Nov - Denmark: Purpose of sale of shares may limit VAT refund (CJEU judgment)

12 Nov - Nigeria: VAT registration certificates must be displayed at business premises

12 Nov - United States: Sales tax, water utility services (Arkansas); sales of prewritten computer software (Massachusetts); satellite television sourcing (South Carolina)

8 Nov - Italy: VAT grouping regime, clarifying guidance from tax authority

7 Nov - India: GST on supplies, tax withheld at source

6 Nov - Australia: New South Wales to index stamp tax (duty) brackets

6 Nov - EU: Update on digital services tax; ECOFIN negotiations for sunset clause and limited scope

6 Nov - United States: Form 4720 filing requirement for Chapter 42 excise taxes, abatement (proposed regulations)

5 Nov - Malaysia: Tax policy changes following election include repeal of GST

5 Nov - United States: Bank tax is a franchise tax (South Carolina); effect of trade-ins on sales price (Washington State)

5 Nov - United States: More state reactions to “Wayfair” decision (NJ, NC, SC, SD, WY)

5 Nov - United States: Self-insured health insurance annual fee (excise tax), IRS Notice 2018-85

1 Nov - Canada: GST/HST measures in federal budget bill

1 Nov - U.S. Federal Circuit: Alcohol fuel mixture credit reduces gasoline excise tax

1 Nov - United States: FASB changes to lessor accounting for sales and similar taxes

October 2018

29 Oct - UK: Digital services tax proposal in Autumn Budget 2018

29 Oct - United States: Sales tax, crowdfunding campaign (Arkansas); utility receipt tax not an excise tax (Massachusetts)

29 Oct - United States: Update on state actions responding to “Wayfair” decision (CA, CO, LA, UT, VA)

25 Oct - India: GST on complimentary tickets

25 Oct - Italy: VAT measures concerning format, recording of invoices

23 Oct - Canada: Proposed relief, “speculation tax” on residential property in British Columbia

23 Oct - Malta: VAT measures included in 2019 budget

22 Oct - U.S. states respond to “Wayfair” decision (CA, OK, TX)

22 Oct - United States: Sales tax nexus, online retailer (Rhode Island); no sales tax for online education courses (Texas)

22 Oct - UK: Partial VAT recovery, costs related to hire-purchase agreements (CJEU judgment)

19 Oct - New Zealand: GST on “low-value” imported goods, details and timing

18 Oct - EU: VAT and the digital economy; certain measures effective 1 January 2019

18 Oct - France: VAT and software and cash desk systems conformity, update

18 Oct - Ireland: VAT recovery also permissible for unsuccessful acquisition (CJEU judgment)

18 Oct - Germany: Referral to CJEU, VAT liability of EU subsidies

17 Oct - Zambia: Budget 2019 proposal to replace VAT with sales tax

16 Oct - Uruguay: New tax compliance guidance for digital economy includes VAT measures

16 Oct - U.S. guidance on claiming tax credits, reduced tax rates (imported spirits, beer, wine)

15 Oct - Canada: Investment limited partnerships to consider new GST/HST election for 2018 fiscal year

15 Oct - Costa Rica: VAT and excise tax, exempt assets acquired domestically

15 Oct - South Africa: VAT registration proposal for foreign suppliers of e-services

15 Oct - Switzerland: VAT changes for imports of low-value goods, effective 2019

15 Oct - United States: IRS waives dyed diesel fuel penalty, Hurricane Michael-related shortages

15 Oct - United States: Sales tax exemption in Missouri; franchise tax nexus in Texas

15 Oct - United States: State actions concerning “Wayfair” decision (AL, CO, DC)

11 Oct - Kenya: Revised Finance Bill 2018 enacted; revenue measures include VAT on petroleum products

10 Oct - Costa Rica: Free trade zone companies not exempt from stamp tax

10 Oct - EU: Transition measures, short-term adjustments for new “definitive” VAT system

10 Oct - EU: VAT rate on e-books, “quick fixes” and reverse-charge mechanism

9 Oct - Bahrain: VAT regime is effective beginning 1 January 2019

9 Oct - Ireland: Budget proposals concerning property tax and indirect tax

9 Oct - Qatar: Possible considerations, VAT and the retail sector

9 Oct - United States: Economic nexus threshold for remote sellers, certain marketplaces to collect tax on sales (New Jersey)

8 Oct - India: Securities transaction tax, and equity shares; medicines subject to goods and services tax (GST)

8 Oct - United States: Update on state actions responding to “Wayfair” decision (CA, GA, NV, NJ, WV)

5 Oct - EU: Rules to harmonize VAT treatment of vouchers across EU Member States, effective 2019

5 Oct - Oman: VAT system possibly deferred to second half of 2019

5 Oct - Qatar: VAT expected to be implemented in 2019

5 Oct - Sri Lanka: Levy on banks and financial institutions; VAT amendments and changes to “nation building tax” exemptions

4 Oct - France: VAT cross-border pro rata, costs incurred by fixed establishment (CJEU Advocate General opinion)

4 Oct - Australia: Discussion paper, taxing the digital economy

3 Oct - Belgium: Optional VAT regime for business-related real estate rentals, effective 1 January 2019

3 Oct - Netherlands: VAT cost-sharing exemption continues for financial services sector

2 Oct - Australia: Goods and services tax (GST) reform announced

2 Oct - Estonia: VAT changes for transfers of land, effective October 2018

1 Oct - United States: Follow-up state actions, “Wayfair” decision (DC, IL, MD, MA, NE, NJ, NM, SC, SD)

1 Oct - United States: Sales and use tax exclusion for telephone lines (California), and for advertising and promotional materials (New York)

September 2018

26 Sep - Korea: Tax revision legislation for 2019 including VAT changes

25 Sep - India: GST rates for tax collection-at-source

24 Sep - United States: Deadline for 2017 biodiesel and alternative fuel incentives is 29 September 2018

24 Sep - United States: Minnesota (sales tax exemption); Texas (online retailer)

21 Sep - EU: Implementation of VAT action plan in January 2019

21 Sep - UK: VAT implications for businesses affected by “making tax digital” measures in April 2019

19 Sep - India: GST update, form and guidance

19 Sep - Nigeria: VAT challenges for electricity industry

18 Sep - United States: IRS waives dyed diesel fuel penalty, Hurricane Florence-related shortages

17 Sep - United States: Follow-up actions by states on “Wayfair” holding (CA, CO, IL, NV, SD, TX, WI)

17 Sep - United States: Out-of-state bookseller not required to collect Alabama use tax

17 Sep - United States: “Single taxpayer” rules for excise tax credits, reduced rates on beer, wine, distilled spirits

14 Sep - United States: IRS guidance for September 2018 deposits of oil spill liability tax

11 Sep - EU: ECOFIN considers proposals for digital services tax

11 Sep - India: GST forms, inventory converted into capital assets

11 Sep - Netherlands: VAT recovery, professional expenses for sale of a participation (CJEU Advocate General opinion in Danish case)

10 Sep - Germany: Court’s revised position, invoice requirement for input VAT deduction

10 Sep - United States: Federal excise tax opportunity; drawback for taxed alcohol, manufacture of nonbeverage products

10 Sep - United States: State responses to “Wayfair” (IN, MD, NJ, OK, SD)

6 Sep - United States: Excise tax relief, RICs with section 965 inclusions

6 Sep - India: Guidance on GST rules and procedures, GST refunds

5 Sep - India: Service tax liability and “revenue neutrality” defense

5 Sep - OECD: VAT and excise taxes referenced in report on tax reform

4 Sep - France: VAT collection updated guidelines, software and cash desk systems

August 2018

29 Aug - India: Non-payment of service tax

27 Aug - United States: More states respond or update initial reactions to “Wayfair” decision (AR, CO, NV, SC, SD, TN, TX)

22 Aug - India: GST disclosures; GST on services provided by corporate office to other units

21 Aug - Czech Republic: Burden of proof, VAT exemption on cross-border supplies (Supreme Administrative Court decision)

21 Aug - Czech Republic: VAT amendments effective 2019; pending questions and issues

20 Aug - United States: Sales and use tax developments (Colorado, Oregon, Texas)

20 Aug - United States: Two more states respond to “Wayfair” decision (NJ, SC)

17 Aug - Chile: Liability for VAT, when seller not VAT-registered

15 Aug - U.S. Treasury, CBP interim final rule; alcohol excise tax refunds

14 Aug - Canada: Carbon tax in Manitoba; reporting begins in 2019

13 Aug - Austria: Court decisions on tax groups, loss recognition, VAT

13 Aug - United States: More states respond or update initial reactions to “Wayfair” decision (AR, CA, LA, ME, MD, MS, NC, SD, WY)

13 Aug - United States: Indiana (standing for refund claim); Wyoming (what constitutes a sale)

13 Aug - United States: Appeals court holds tribual manufacturer is liable for federal excise tax on tobacco products

10 Aug - Canada: Proposed GST/HST rules for holding companies

10 Aug - India: GST amendment bills introduced

9 Aug - India: GST guidelines

9 Aug - Malaysia: Sales and service tax regime, proposed effective September 2018

7 Aug - Belgium: Relief from certain penalties under new VAT penalty policy

6 Aug - India: Deductible expenses if non-withholding; effects of discounts on GST

6 Aug - United States: Update of reaction by states to “Wayfair” decision (KY, MI, NE, SD, WA)

3 Aug - Greece: Changes to income tax, VAT, real estate tax laws

3 Aug - UK: “Bridging software” for preparing VAT returns by April 2019 deadline

2 Aug - India: GST on lapsed reward points; tax treaty with Israel

2 Aug - Ireland: VAT treatment of services in connection with immovable property

1 Aug - Canada: Additonal information on British Columbia property transfer tax returns, beginning 17 September

July 2018

30 Jul - United States: Follow-up actions of various states, “Wayfair” decision

27 Jul - Luxembourg: VAT group regime, effective 1 August 2018

27 Jul - Singapore: GST on imported services beginning 2020

24 Jul - India: GST on reimbursements to liaison office

24 Jul - Mauritius: VAT, indirect tax proposals in finance bill

23 Jul - Canada: GST/HST liabilities of general partners for past management services

23 Jul - United States: Compilation of state responses to “Wayfair”

23 Jul - United States: State responses to “Wayfair” decision

23 Jul - United States: Texas (manufacturing exemption, software); Wisconsin (taxable laundry services)

20 Jul - UK: HMRC guidance; VAT digital records and returns using functional compatible software

20 Jul - United States: Excise tax, transfers of beer between breweries not of same ownership

19 Jul - Romania: Reduced VAT rate for water and sewer services, agricultural irrigation

19 Jul - Serbia: VAT amendments, customs duties on imported equipment

18 Jul - Canada: Guidance on British Columbia’s employer health tax

18 Jul - Germany: VAT changes proposed in annual tax legislation

17 Jul - Barbados: VAT changes proposed

17 Jul - Germany: VAT liability proposed for online marketplaces

16 Jul - Australia: Federal Court decision regarding interest on overpaid GST

16 Jul - United States: Increased taxation relating to San Francisco commercial real estate (California); bank franchise tax rate reduction (Missouri)

Jul 16 - United States: More states indicate responses to “Wayfair”

12 Jul - Czech Republic: Proposed VAT amendments for 2019

12 Jul - United States: Financial reporting implications of “Wayfair” decision

11 Jul - Singapore: Increased stamp taxes (duties) for residential real estate transactions

10 Jul - United States: New excise tax on compensation exceeding $1 million, paid by tax-exempt organizations

9 Jul - Chile: VAT, confirming and real estate transactions

9 Jul - United States: States continue to react to “Wayfair” decision, taxation of remote sales

5 Jul - Hong Kong: Proposed tax on “vacant properties” (unoccupied for six months each year)

5 Jul - Malaysia: Transition from GST to SST (sales and services tax)

3 Jul - Italy: Guidance clarifying mandatory “e-invoicing” and rules for VAT-registered persons

2 Jul - Canada: Carbon emission allowances; purchasers now required to remit GST/HST

2 Jul - Kenya: VAT rate changes proposed in Finance Bill 2018

2 Jul - Mexico: Tax treatment of expenses during pre-operative period, hydrocarbon industry

2 Jul - United States: More states respond to U.S. Supreme Court decision in "Wayfair" case, remote sales

2 Jul - United States: Sales and use tax rate (Louisiana)

June 2018

29 Jun - Italy: Mandatory e-invoice delayed to 2019, business-to-business fuel supplies

28 Jun - Hungary: Tax legislative proposals concerning VAT

28 Jun - United States: Refunds of excise tax on imported beer, wine, distilled spirits (pursuant to new tax law)

28 Jun - United States: Calculating effective tax rates for distilled spirits products (pursuant to new tax law)

26 Jun - Brazil: ICMS withholding guidance (São Paulo)

26 Jun - Switzerland: Pension funds may unnecessarily be paying VAT

25 Jun - Germany: Input VAT deduction, court decision on timing of supply

25 Jun - Poland: VAT “split payment” mechanism effective 1 July 2018

25 Jun - United States: Response by states to U.S. Supreme Court’s decision in “Wayfair” case

25 Jun - United States: Sales tax on pre-written computer software (Rhode Island), on personal shopping service fees (Virginia)

25 Jun - EU: Certain annual VAT recovery rate adjustments for 2017 due by 23 July 2018

22 Jun - EU: New measures to address VAT fraud

21 Jun - United States: Supreme Court decision in remote sales case, sales and use tax on internet sales

15 Jun - Colombia: VAT registration proposed for non-resident service providers, digital services

15 Jun - UK: Liability for stamp duty land tax (SDLT) despite claims of alternative financing arrangements

14 Jun - Canada: GST/HST and QST returns of pension entities required by 30 June

12 Jun - Czech Republic: Amendments to VAT law expected to advance

11 Jun - UK: Certain VAT-registered businesses must maintain digital records, effective April 2019

11 Jun - United States: Sales and use tax reporting (Pennsylvania); economic nexus standard, sales and use tax (Connecticut, Hawaii, Illinois, Louisiana)

5 Jun - Ireland: VAT updates (June 2018)

4 Jun - United States: Optional vehicle lease “add-ons” and warranties subject to sales tax (Missouri)

4 Jun - United States: Tax holiday for "back to school" purchases (Puerto Rico)

May 2018

31 May - Australia: New GST rules for property developers

31 May - United States: Treasury offers expanded relief for producers claiming wine production credit

29 May - Uruguay: Taxation of the digital economy, implementing decree

28 May - Malta: New rules for VAT grouping

25 May - EU: Proposal for new single VAT system

25 May - EU: Proposed changes to excise tax on alcohol

24 May - Germany: Input VAT deduction following an audit

21 May - Chile: New guidelines concerning VAT reporting and withholding

21 May - United States: “White glove” delivery services create substantial nexus for seller (Washington State)

18 May - EU: Outlook for digital tax proposals

18 May - United States: Sales and use tax broadened, clarified by legislation (Iowa)

17 May - Barbados: Re-registration of taxpayers required in June 2018; VAT rate for tourism sector

16 May - Australia: Increased surcharge tax rate, residential property acquired by foreign individuals in Western Australia

15 May - EU: Special VAT regime for tax agents; possibilities for reform

14 May - United States: Economic nexus standards adopted for purposes of general excise tax (Hawaii)

9 May - Canada: GST/HST and QST annual information returns of businesses, due 30 June 2018

9 May - Serbia: VAT legislative changes effective July 2018

7 May - Ireland: Is VAT on acquisitions deductible? (CJEU Advocate General opinion)

4 May - Netherlands: VAT applies to loan under hire-purchase agreement (CJEU Advocate General’s opinion)

4 May - UK: HMRC “Making Tax Digital” for VAT expected in April 2019

3 May - Australia: ATO focus on tax risk management and governance, now includes indirect tax (GST and excise tax)

3 May - New Zealand: Proposal for GST on “low-value” imports

2 May - Turkey: VAT registration, business-to-customer (B2C) sales of “e-services”

April 2018

30 Apr - United States: Exemption from sales and use tax, telecommunications equipment (New York)

28 Apr - Pakistan: Budget 2018 proposes increased rate of sales tax, for supplies made to persons not registered

27 Apr - India: Reminder to digital sector, GST compliance

26 Apr - South Africa: Retention payments and VAT

26 Apr - United States: IRS extends temporary relief, taxable fuel removals from certain Wisconsin terminals

25 Apr - United States: Appeals court rehearing on Alabama’s tax regime for diesel fuel

24 Apr - Ireland: EC approves Ireland’s sugar-sweetened drinks tax

24 Apr - Kenya: VAT changes among other measures in pending legislation

20 Apr - Chile: Effective date for VAT changes; other developments

20 Apr - EU: VAT on telecommunications, broadcasting, and electronic services

19 Apr - Czech Republic: Electronic reporting of sales and VAT proposals

19 Apr - Singapore: GST changes in budget 2018

18 Apr - United States: Supreme Court hears oral arguments in state tax case to overturn “Quill”

18 Apr - Canada: Businesses in British Columbia required to impose PST on delivery charges

18 Apr - Canada: Real estate taxes; relief from speculation tax in British Columbia

18 Apr - Germany: VAT treatment of bitcoin, virtual currencies and transactions

17 Apr - Brazil: Tax compliance program (São Paulo)

16 Apr -  Luxembourg: Proposed VAT group regime, would be effective 31 July 2018

16 Apr - United States: Use tax on rentals of tangible property, exclusive control factor (Indiana)

13 Apr - Italy: Input VAT on fuel purchases; VAT grouping rule decree

12 Apr - Canada: GST/HST and QST returns for selected listed financial institutions with 31 December year-end due 30 June 2018

12 Apr - Canada: Insurance companies must issue refunds of Saskatchewan provincial sales tax to policyholders by 30 June 2018

11 Apr - Austria: Ministerial draft proposes VAT, real estate transfer tax, insurance tax changes

11 Apr - Myanmar: No income tax rate changes in 2018 tax legislation; amendments concern goods and services tax and commercial tax

11 Apr - Canada: Saskatchewan 2018 budget to repeal certain exemptions from provincial sales tax

10 Apr - Philippines: VAT registration; businesses with gross income below threshold may “unregister” before 30 April 2018

9 Apr - Canada: Proposal to require businesses outside Quebec to register for and collect QST beginning 1 January 2019

9 Apr - United States: Simplified sellers use tax (Alabama); multistate service providers (Arizona); sale and use tax proposals (Georgia)

6 Apr - France: Software and cash-desk conformity measures, VAT collection and reporting

4 Apr - EU: Proposals to allow EU Member States to apply reduced VAT rates; summary of VAT-related developments

3 Apr - Italy: Overview of tax system, including VAT and excise tax regimes

3 Apr - KPMG reports: Digest of articles, updates on indirect tax

2 Apr - United States: “Software as a service” exempt from sales tax (Indiana); local sales tax collection required, online marketplace (Louisiana)

March 2018

29 Mar - Canada: General partners of investment limited partnerships, remit GST/HST by 31 March 2018

29 Mar - China: Reduced rates of VAT effective 1 May 2018; changes to VAT registration thresholds

29 Mar - Japan: Tax reform bills passed by Diet; include consumption tax measures

29 Mar - Malta: Reduced rate of tax (duty) extended through September 2018, transfers of family businesses

28 Mar - Brazil: ICMS imposed on electronic commerce, digital goods (São Paulo)

27 Mar - Belgium: Optional VAT regime for leases of real estate used for business purposes (generally effective 1 October 2018)

27 Mar - Canada: Quebec budget includes QST collection on e-commerce transactions

26 Mar - United States: Sales tax on amusements, entertainment, and recreational facilities (Arkansas)

23 Mar - Netherlands: VAT exemption not applicable on instruction to transfer money (CJEU Advocate General opinion)

23 Mar - UK: Tribunal dismissed taxpayer’s arguments that digital newspapers are “newspapers” under UK’s zero-rating

21 Mar - EU: Proposals for taxation of digital businesses

21 Mar - Serbia: VAT refunds are available, 30 June 2018 

21 Mar - Spain: Electronic reporting system for VAT

20 Mar - Russia: New VAT rules for e-services, effective 2019

20 Mar - South Africa: VAT rate increase “checklist” before 1 April 2018

19 Mar - United States: Special fuel tax refunds (Kentucky); sales tax on streaming subscription services (Texas)

16 Mar - China: Proposal to reduce existing VAT rates from three to two; focus on reducing VAT burdens on manufacturing and transport

16 Mar - Romania: VAT payable-related accounts, domestic transactions and imports

15 Mar - Montenegro: VAT refund requests for 2017 due by end of June 2018

15 Mar - Czech Republic: Burden of proof when VAT fraud asserted

15 Mar - Czech Republic: Liability of supply recipient for unpaid VAT

13 Mar - Brazil: Increased rate of tax, foreign exchange transfers

13 Mar - UK: No new tax measures introduced in Spring Statement; consultations include taxation of digital economy

12 Mar - EU: VAT treatment of certain UK commodity markets

12 Mar - Dominican Republic: New “tax receipt” rules effective May 2018

12 Mar - United States: Use tax on free meals (Arkansas); manufacturing exemption from use tax (Indiana)

8 Mar - EU: Infringement procedures against Cyprus, Greece, Malta; VAT on yachts

7 Mar - Panama: Relief from municipal taxes in Panama-Pacific special economic zone

7 Mar - United States: Biodiesel, renewable fuel credits for 2017, one-time claim; oil spill liability tax safe harbor

6 Mar - South Africa: Regulation would expand scope of taxable electronic services

5 Mar - United States: Temporary relief for producers claiming the wine production credit under new tax law

2 Mar - Australia: FAQs about goods and services tax (GST) on low-value imported goods, effective July 2018

2 Mar - Canada: New real estate tax measures in British Columbia; implications for real estate developers

2 Mar - Turkey: Draft law changes for VAT; electronically supplied services

1 Mar - Bangladesh: VAT law postponed; corporate tax changes for industrial sectors

1 Mar - Gulf Cooperation Council (GCC): VAT in Saudi Arabia, UAE, Oman, Qatar, Kuwait; excise tax in Bahrain

1 Mar - South Africa: VAT rate increase on sales of fixed property

1 Mar - Sri Lanka: New tax law effective 1 April 2018, includes VAT and “nation building tax” measures

January 2018

31 Jan - Canada: Carbon tax legislative, regulatory proposals would bring provincial systems up to federal level

29 Jan - Thailand: Legislative amendments, second draft VAT and foreign e-commerce transactions

29 Jan - United States: Equipment exempt from sales tax (Ohio); franchise tax refund (Texas)

26 Jan - Cyprus: Guidance on VAT treatment of holding companies

25 Jan - Philippines: Documentary stamp tax guidance

24 Jan - Canada: New hotel taxes in Ontario

24 Jan - United States: Medical device excise tax moratorium once again extended, through 2019

24 Jan - United States: State and local tax, technology-related guidance (table, fourth quarter 2017) 

23 Jan - Brazil: Tax law changes, incentives for oil and gas industry

23 Jan - Thailand: Revised legislative proposals, VAT and foreign e-commerce transactions

22 Jan - Czech Republic: VAT penalty relief, electronic reporting of sales

22 Jan - United States: Nexus for sales tax (Texas); use tax notice and reporting in multiple states

19 Jan - Czech Republic: VAT refund opportunities for real property acquisitions

19 Jan - Italy: New rules, VAT on pharmaceutical “paybacks”

18 Jan - Bulgaria: Excise tax measures effective beginning 2018

18 Jan - EU: Proposals for VAT rates, rules to help small businesses with cross-border transactions

18 Jan - Hungary: Online invoicing takes effect 1 July 2018

17 Jan - United States: Notice 2018-10, failure-to-deposit penalty relief relating to medical device excise tax

15 Jan - United States: Sales tax on coal (Arkansas); use tax on medical instruments (California)

12 Jan - United States: Certiorari granted in South Dakota case seeking to overturn “Quill”

8 Jan - Cyprus: VAT on leasing of immovable property

8 Jan - United States: Manufacturing exemption from sales tax (Indiana); use tax on electronic gaming (Kansas)

5 Jan - Latvia: VAT applied on construction industry

5 Jan - UK: Draft VAT “making tax digital” regulations, consultation

4 Jan - Italy: New VAT measures, effective beginning 2018

4 Jan - Taiwan: Foreign e-services provided to Taiwan customers, income tax and VAT 

3 Jan - EU: Retroactive transfer pricing adjustments and EU customs valuation

3 Jan - United States: “Oil spill” excise tax has expired; possible issues for refiners, importers

2 Jan - United States: Medical device excise tax resumes, moratorium has expired

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