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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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Developments summary – Taxation of the digitalized economy
KPMG’s developments summary provides—in table format—information on direct and indirect taxes related to the digital economy.
Read KPMG’s Taxation of the digitalized economy – Developments summary [PDF 2 MB] (last updated 5 August 2020)
Recent Articles
August 2020
10 Aug - Oman: Guidance regarding excise tax imposed on certain beverages, products
10 Aug - United States: Arizona (airport trip fees); Maryland (premium-receipts tax)
6 Aug - United States: Property tax increase in California pending in November ballot initiative
6 Aug - South Africa: Guidance for VAT ruling applications
5 Aug - South Africa: Proposal to limit mining tax incentives to those owning mining rights
5 Aug - Turkey: VAT rate reductions for certain services
4 Aug - Belgium: VAT considerations for services provided by Belgian companies to UK customers
4 Aug - Costa Rica: VAT on cross-border digital services; credit, debit card issuers
4 Aug - Russia: VAT exemption available for certain software and database providers
4 Aug - Zimbabwe: Money transfer tax, other indirect measures in 2020 mid-term budget
3 Aug - Malaysia: Stamp tax, real property gains tax exemptions for certain residential property transfers
July 2020
31 Jul - United States: Distilled spirits plant, resources for determining excise tax owed
30 Jul - EU: Agreement for new rules regarding excise taxes on alcohol
30 Jul - Italy: Place of supply, VAT rules for pleasure boats used outside EU
30 Jul - Mexico: Changes to VAT rules, other tax provisions
29 Jul - Brazil: Proposal to replace PIS and COFINS with new federal VAT; would capture digital transactions
29 Jul - Nigeria: Stamp tax (duty) on leases
28 Jul - India: Web-related services not taxable fees under tax treaty with United States
28 Jul - Ireland: Temporary VAT rate reduction in July jobs stimulus package
27 Jul - Russia: VAT and sales of software, digital technology
27 Jul - South Africa: Securities transfer tax implications of Brexit
27 Jul - UK: VAT scope extended, income tax start date announced (making tax digital)
24 Jul - EU: Postponement of e-commerce VAT to 1 July 2021
24 Jul - South Africa: Carbon offset administration system for carbon tax
23 Jul - Belgium: VAT measures included in third package of stimulus measures
23 Jul - Oman: Update on VAT
23 Jul - Slovakia: VAT law changes proposed
22 Jul - Malaysia: Amendment to final GST return due by 31 August 2020
22 Jul - Mexico: Guidance on remitting withholding taxes related to digital services
22 Jul - Romania: Changes to instructions for VAT exemptions
22 Jul - United States: Senate Finance Committee leaders' statement on UK’s digital services tax
21 Jul - Nigeria: Rules to clarify application of stamp taxes
17 Jul - Indonesia: Guidance implementing VAT on offshore e-commerce transactions
16 Jul - Switzerland: Modified VAT definition with respect to electronically supplied services
16 Jul - Germany: Guidance on temporary VAT rate reduction, through December 2020
15 Jul - Belgium: Proposal for digital services tax
15 Jul - EU: New tax package proposed; tax treatment of digital platforms addressed
15 Jul - France: Possible transposition of VAT group regime into French law
15 Jul - Malaysia: Indirect tax exemptions described in FAQs
14 Jul - Kenya: Digital services tax, effective date 1 January 2021
14 Jul - Mexico: Official list of foreign providers of digital services subject to VAT
13 Jul - UK: A step closer to enacting digital services tax
13 Jul - United States: Sales tax, transfer tax (California, Illinois)
13 Jul - Italy: Proof of delivery requirements under VAT “quick fixes” regime
13 Jul - South Africa: Correction of disclosures on VAT returns
13 Jul - UK: Stamp duty land tax holiday through March 2021
10 Jul - UK: House of Commons passes digital services tax legislation
10 Jul - UK: Temporary rate reduction, VAT for hospitality and tourism sector (COVID-19)
9 Jul - Canada: Proposed provincial sales tax rules in Saskatchewan for e-commerce platforms
8 Jul - United States: Oregon’s taxation of railroad intangible property held discriminatory (Ninth Circuit)
7 Jul - Brazil: Proposed COFINS regime for digital sector taxpayers
7 Jul - Canada: Extensions of time for filing Manitoba retail sales tax, payroll tax returns
7 Jul - Finland: VAT treatment of “co-location services” (CJEU judgment)
7 Jul - OECD: Global tax reporting framework for digital platforms
6 Jul - Kazakhstan: Legislation on taxation of digital sales
6 Jul - Oman: VAT expected in early 2021
6 Jul - UK: IT services provided single fund management service not exempt from VAT (CJEU judgment)
2 Jul - Bulgaria: Ruling on application of reduced VAT rate
1 Jul - Cambodia: One-year exemption, fees for tourism license renewal
1 Jul - Netherlands: Recovery of VAT on “running costs” of vacant property
June 2020
30 Jun - Netherlands: Complaints advisory committee members not subject to VAT (Supreme Court decision)
26 Jun - Chile: Simplified VAT regime, registration by non-residents providing digital services
26 Jun - South Africa: Regulations implementing carbon tax
25 Jun - Nigeria: Guidance on goods exempt from VAT
24 Jun - Cambodia: VAT on sales of long-term tangible assets
24 Jun - Vietnam: Taxation of e-commerce, withholding rules effective in 2021
24 Jun - United States: Extension of relief from notice requirement for destruction of beer
23 Jun - United States: Postponed deadline, federal excise tax for sports fishing, archery equipment
22 Jun - Belgium: Stock exchange tax upheld by Constitutional Court
22 Jun - Bulgaria: Temporary VAT rate reduction
22 Jun - Malaysia: Expedited GST refunds
22 Jun - Nigeria: Digital activities subject to tax, “significant economic presence” of foreign companies
22 Jun - Saudi Arabia: Increased customs duties effective 20 June 2020
22 Jun - United States: Food delivery service provider considered marketplace facilitator (Arkansas)
22 Jun - United States: Remote sellers and marketplace facilitators update (Colorado, Louisiana, Mississippi)
19 Jun - United States: Treasury Secretary seeks “pause” in OECD Pillar 1 discussions of digital economy
19 Jun - United States: Tobacco industry’s special occupation tax due 1 July
18 Jun - Italy: VAT rules and use of pleasure boats outside EU
18 Jun - OECD: Statement about ongoing negotiations, taxation of digital economy
18 Jun - Germany: Supermarket discount model “membership” subject to standard VAT rate
18 Jun - Mexico: VAT and digital services, foreign residents without permanent establishment
17 Jun - United States: Reports of withdrawal from talks with EU on digitial services tax
16 Jun - France: VAT refund deadline extended to 30 September 2020
16 Jun - Hungary: Retail tax measures enacted
16 Jun - Mexico: Proposal to reduce VAT rate to 10%
16 Jun - Nigeria: VAT payable by telecommunications operators
15 Jun - Costa Rica: VAT on cross-border digital services
15 Jun - India: Extensions of indirect-related tax periods
15 Jun - Pakistan: Budget 2020 and indirect tax proposals
12 Jun - Oman: Excise tax of 100% on alcohol, other consumer products
11 Jun - Canada: Reminder, 30 June deadline for GST/HST and QST
11 Jun - Czech Republic: Reduction of VAT, road tax rates
11 Jun - India: GST on remuneration paid to directors-employees
10 Jun - Kazakhstan: Legislative proposal for regulation of digital technologies
10 Jun - Philippines: VAT exemption for imported health-care equipment
9 Jun - Germany: Temporary reduction of VAT rates
9 Jun - Hungary: VAT penalty relief, invoice reporting requirements effective 1 July 2020
9 Jun - Poland: Extension of scope of bad-debt relief for VAT purposes (CJEU Advocate General)
8 Jun - Italy: Guidance on reporting remote sales by marketplace operators
8 Jun - United States: Self-insured health insurance annual excise tax
8 Jun - Romania: VAT implications after receiving subsequent price discounts (CJEU judgment)
4 Jun - Saudi Arabia: VAT refund for non-residents requires action by 30 June 2020
3 Jun - Canada: Pensions, financial entities reminded to file GST/HST and QST returns by 30 June 2020
2 Jun - Poland: Electronic reporting of VAT postponed to 1 October 2020
2 Jun - United States: Investigation of digital services taxes
1 Jun - Saudi Arabia: Increased customs duties, effective 10 June 2020
1 Jun - United States: Excise taxes on alcoholic beverages (TTB final regulations)
May 2020
29 May - Indonesia: Offshore e-commerce transactions subject to 10% VAT
26 May - Costa Rica: VAT rate of 4% for engineering, architectural, construction services
26 May - France: Expanded VAT exemption for funds management operations
21 May - Mexico: VAT on digital services provided by foreign residents without permanent establishment
21 May - Italy: VAT relief, other tax relief measures
21 May - Nigeria: VAT exemption for food clarified
21 May - Saudi Arabia: VAT rate increase, transitional provisions
20 May - Canada: Investment limited partnerships now required to file GST/HST returns
20 May - United States: Real property tax impermissibly discriminates against railroads (Fourth Circuit)
19 May - Germany: VAT relief included in draft legislation
19 May - Netherlands: Transfer of leased building by developer, not “going concern” for VAT purposes
18 May - Saudi Arabia: Q&As on VAT rate increase
18 May - United States: TTB guidance, tax-free withdrawal of distilled spirits for hand sanitizers
15 May - United States: FAQs on aviation excise tax holiday under CARES Act
14 May - Czech Republic: Proposal for VAT on mail-order goods
14 May - Vietnam: Letters of credit are subject to VAT
13 May - Luxembourg: VAT administrative tolerance revoked as of 12 May 2020
12 May - South Africa: VAT implications for landlords with rental income reductions
11 May - UAE: No changes to VAT rate
11 May - Saudi Arabia: VAT rate to increase to 15%
8 May - India: Postponed filing deadline for GST return, GST actions
8 May - Poland: Determining whether there is a “fixed establishment” for VAT purposes (CJEU judgment)
7 May - Italy: Notice on deferral of VAT return, payment due dates
7 May - Australia: Land tax relief in New South Wales and other states
6 May - Switzerland: VAT refund claims due June 2020
4 May - Nigeria: Medical supplies exempted from VAT and import duty
4 May - United States FAQs on destruction of beer, recovery of taxes paid
4 May - United States: Subscription revenue sourced to customer location, for Texas franchise tax purposes
1 May - Canada: Annual GST/HST returns of certain financial institutions due 30 June
April 2020
30 Apr - Germany: VAT group rules referred to CJEU
30 Apr - Norway: Proposed amendments to petroleum tax regime
29 Apr - Nigeria: VAT treatment of contract cancellations, bad debts
28 Apr - Cambodia: Fringe benefit tax on employee loans with below-market interest
28 Apr - Cyprus: Monthly VAT return requirement
28 Apr - UAE: Guidance on VAT treatment of real estate transactions
27 Apr - Hungary: Expedited refunds of VAT
27 Apr - UAE: VAT refund opportunities for foreign businesses
24 Apr - Australia: State governments provide land tax relief
24 Apr - Costa Rica: VAT and excise tax payments, relief guidance
23 Apr - Canada: Indirect tax liabilities and rent or lease payment deferrals
23 Apr - Canada: Sales tax relief, property insurance contracts in Manitoba
22 Apr - South Africa: Carbon tax return filing, payment deadline extended
21 Apr - Turkey: Digital services tax, a primer
21 Apr - UAE: Extended VAT return, VAT payment deadline
20 Apr - Hong Kong: Taxation of digital assets
20 Apr - OECD: Use of digitalization by “subnational governments” to enhance tax revenue
20 Apr - Sweden: Proposed expansion of chemical tax regarding clothes and shoes
20 Apr - Sweden: Proposed expansion of chemical tax to business-to-consumer sales
20 Apr - United States: Sales tax on gift wrap charges (Colorado); taxation of web-blog (Virginia)
20 Apr - United States: Excise tax relief, distilled spirits used to produce hand sanitizers
16 Apr - Canada: Deadline for tax on cross-border insurance is 30 April 2020
15 Apr - Indonesia: Taxation of e-commerce transactions
15 Apr - OECD: Draft reporting rules for platform operators in sharing and gig economy, comments received
15 Apr - UK: HMRC guidance, registration rules for digital services tax
8 Apr - Canada: PST relief measures updated in Saskatchewan
8 Apr - Canada: Reminder for businesses of indirect tax obligations
8 Apr - South Africa: VAT and exchange rates and currency fluctuations
7 Apr - France: Joint liability for VAT of online platforms
6 Apr - EU: Customs duties and VAT waived, imported medical equipment
3 Apr - Canada: GST/HST and QST relief
3 Apr - Hong Kong: Revised guidance, taxation of digital economy and intersection with transfer pricing
2 Apr - Trinidad and Tobago: VAT measures in new legislation
1 Apr - United States: Postponed payment, reporting date for TTB excise taxes
March 2020
31 Mar - Canada: Carbon tax in New Brunswick, effective 1 April 2020
31 Mar - Netherlands: VAT recovery allowed a bank, based on actual use
30 Mar - France: Draft administrative regulations, scope of digital services tax
27 Mar - South Africa: VAT relief for zero-rated goods (COVID-19)
26 Mar - United States: Regulations pending OIRA review: Excise tax on tax-exempt organization compensation
25 Mar - Nigeria: Excess dividend tax applies to income exempt from tax (appellate tribunal decision)
24 Mar - India: Digital taxation, enlarging the scope of “equalisation levy”
23 Mar - Italy: Tax procedure-related bank guarantees are refundable (Supreme Court decision)
23 Mar - Nigeria: VAT filing, collection is automated, effective 1 April 2020
23 Mar - South Africa: Carbon tax registrations and possible effect of coronavirus (COVID-19)
23 Mar - United States: Property tax exemption (Georgia); taxation of digital advertising (Maryland)
21 Mar - Canada: Provincial sales tax (PST) refunds for mining companies in Saskatchewan
21 Mar - UK: Digital services tax, effective date set for 1 April 2020
20 Mar - Norway: VAT relief measures, responding to coronavirus (COVID-19)
20 Mar - South Africa: VAT considerations in light of coronavirus (COVID-19)
20 Mar - Turkey: Digital services tax, update
19 Mar - Bulgaria: VAT considerations in response to coronavirus (COVID-19)
19 Mar - Germany: VAT treatment of business activities of supervisory board members
18 Mar - Malaysia: Indirect tax challenges, coronavirus (COVID-19)
18 Mar - OECD: Work on taxation of the digitalised economy continues during coronavirus (COVID-19) crisis
16 Mar - Spain: Digital services tax legislation, update
12 Mar - Italy: VAT on staff secondment, incompatible with EU VAT directive (CJEU judgment)
11 Mar - UK: Digital services tax proposal in budget; rate of 2% to be introduced from April 2020
11 Mar - Czech Republic: VAT treatment of benefit cards
11 Mar - Canada: Reduced property tax rates, fuel tax in New Brunswick’s 2020 budget
11 Mar - Panama: Equipment used to produce tax receipts
10 Mar - Nigeria: Effective date of recently enacted VAT measures
9 Mar - Dominican Republic: VAT relief included in special tax regime for public-private alliance projects
9 Mar - Italy: Electronic invoicing (e-invoicing) guidance, new technical specifications
9 Mar - Persian Gulf: VAT expected in 2020 (Qatar); monthly VAT filing guidelines (Bahrain)
5 Mar - Bermuda: Increased ship passenger tax included in 2020-2021 budget
5 Mar - Malaysia: Service tax on imported services, policy updates
5 Mar - Spain: Tax on financial transactions in draft legislation
4 Mar - Australia: Stamp tax relief for bushfire victims in New South Wales
4 Mar - Netherlands: Acquisition of legal ownership of real estate entities not subject to transfer tax
4 Mar - Sweden: Details about plastic bag tax
3 Mar - Cambodia: Tax relief for garment, tourism sectors concern VAT and stamp duty
3 Mar - Cambodia: VAT and basic food items
3 Mar - Germany: Tax rules during Brexit transition period; group exemption from real estate transfer tax
3 Mar - Hungary: “Special taxes” on telecommunications, retail sectors upheld (CJEU judgment)
2 Mar - Italy: “Letters of intent” procedures, VAT relief for habitual exporters
February 2020
28 Feb - Cambodia: Invoice rules concerning format, issuance, language, invoice number, VAT credit
28 Feb - Canada: Sales tax, indirect tax measures in 2020 budget, Alberta
28 Feb - Poland: Sugar tax, alcohol and food measures included in legislation
28 Feb - United States: House passes health-related bill, includes proposed excise tax on vaping products
27 Feb - Venezuela: Additional VAT rate, goods and services paid for in foreign currency
27 Feb - South Africa: VAT, indirect tax measures included in budget 2020-2021
27 Feb - United States: No alternative tax credit under section 6426 for butane (federal district court)
26 Feb - Canada: Partnership exemption from property tax of foreign buyers, British Columbia
26 Feb - Hong Kong: Property tax, stamp tax measures in 2020-2021 budget
26 Feb - New Zealand: GST rule changes are proposed
25 Feb - Austria: Update on digital services tax
25 Feb - Nigeria: Stamp tax collection by tax authority clarified
25 Feb - Sweden: Tax on plastic bags effective 1 May 2020
24 Feb - Australia: Expanded director penalties related to GST liabilities
24 Feb - United States: Claiming retroactively reinstated renewable fuel incentives
24 Feb - United States: Communications sales tax liability for video streaming services (Florida)
21 Feb - Kenya: VAT refunds and “bad debts”
21 Feb - Norway: VAT on e-commerce
19 Feb - Canada: Provincial sales tax registration required of foreign sellers, British Columbia
19 Feb - Germany: Retroactive correction of invoices allowed, VAT refund judicial proceedings
19 Feb - OECD: Draft reporting rules for platform operators in sharing and gig economy
19 Feb - Singapore: GST rate increase is postponed, budget 2020
19 Feb - Spain: Draft legislative proposal for digital services tax
18 Feb - Cambodia: Basis for application of specific tax on certain merchandise
18 Feb - Costa Rica: Real estate tax, exemption amount for 2020
17 Feb - OECD: “BEPS 2.0” and taxation of digitalised economy, in a nutshell
17 Feb - United States: Bank’s claim for sales tax refunds (Michigan); public utility excise tax (Ohio)
14 Feb - Dominican Republic: Services provided by investment fund administrators exempt from VAT
13 Feb - Uzbekistan: VAT rules for e-services
13 Feb - EU: Increased risk of fixed establishment for VAT purposes
13 Feb - KPMG report: Insights on OECD’s revised “Unified Approach” to tax challenges of digitalisation
13 Feb - KPMG report: OECD transfer pricing (final) guidance on financial transactions: Initial impressions
13 Feb - OECD: Webcast on tax challenges of digitalisation; Pillar One and Pillar Two proposals
12 Feb - Czech Republic: Updates on VAT “quick fixes” and VAT on fuel cards
12 Feb - Portugal: Car registration tax referred to CJEU
10 Feb - United States: Nexus, taxation of remote sales, marketplace facilitators (GA, NE, NC, WV)
7 Feb - Belgium: Stock exchange tax on transactions abroad compatible with EU law (CJEU judgment)
7 Feb - Italy: Overview of digital services tax
6 Feb - Canada: Exemption from British Columbia property tax, 31 March deadline
6 Feb - Turkey: Tax administration’s draft guidance on digital services tax
5 Feb - Nigeria: Uncertainty about effective date of VAT rate increase
4 Feb - India: Indirect tax measures in Union Budget 2020
3 Feb - Poland: Proposed VAT relief for payments using split-payment mechanism
3 Feb - United States: Sales tax, telecommunications provider (Kansas)
January 2020
31 Jan - OECD: Update on digital economy tax issues; “Pillar One” possible safe harbour
31 Jan - UK: HMRC updates stamp duty land tax guidance, for step transactions
31 Jan - United States: Online marketplace not a “dealer” required to collect local sales taxes (Louisiana)
31 Jan - Uzbekistan: VAT rules for foreign suppliers of e-services
29 Jan - India: GST levied on ocean freight transportation held unconstitutional
29 Jan - Italy: Certain wealth tax measures under rules concerning non-commercial partnerships, entities
29 Jan - Oman: VAT implementation expected in 2021
28 Jan - United States: Medical device excise tax repealed, other healthcare-related tax changes
27 Jan - South Africa: Guidance implementing carbon tax rules
27 Jan - United States: IRS reminder, first oil spill liability tax due by 29 January 2020
27 Jan - United States: Remote sellers and marketplace facilitators update (AR, GA, LA, NC)
27 Jan - United States: “Substitution drawbacks” of wine companies (trade court opinion)
23 Jan - Thailand: VAT proposed regulations include e-commerce measures
21 Jan - France: Update on digital services tax
21 Jan - Italy: Details of digital services tax
20 Jan - Czech Republic: Insurance tax amendments; excise tax rates on alcohol and tobacco
20 Jan - Czech Republic: Tax administration clarifies VAT amendments
20 Jan - France: Online platforms, XML format for reporting before 31 January 2020
20 Jan - United States: Tax treatment of online research services (Washington State)
17 Jan - Malaysia: Service tax policy updated to reflect digital services
17 Jan - Switzerland: Campione d’Italia now part of EU Customs Union; new consumption tax
17 Jan - United States: Inflation adjustment factors, Indian coal production credits for 2018 and 2019
17 Jan - United States: Extension of temporary dyed fuel tax relief, Wisconsin terminals (Notice 2020-4)
16 Jan - Canada: Reminder for employers, indirect tax on employee benefits
15 Jan - France: Public listing of non-cooperative online platforms
15 Jan - Netherlands: Private use of company cars, clarified VAT treatment
15 Jan - Slovenia: VAT measures effective in 2020
15 Jan - United States: Biodiesel, renewable fuel credits for 2018-2019
15 Jan - United States: Financial institutions-related tax changes effective 2020 (Alabama, Ohio)
14 Jan - France: Tax compliance, reporting obligations of online platforms (31 January 2020 action date)
13 Jan - United States: Sales tax liability of remote sellers and marketplace facilitators (Alaska, Illinois)
10 Jan - UK: VAT treatment of digital newspapers (Upper Tribunal decision)
9 Jan - Mexico: VAT withholding, digital services taxation measures included in 2020 tax resolution
9 Jan - United States: Sales tax relief for taxpayers affected by January 2020 earthquakes in Puerto Rico
8 Jan - Croatia: VAT measures effective 1 January 2020
8 Jan - Italy: VAT provisions, digital services tax effective 1 January 2020
8 Jan - United States: Corporate tax rate reduction, sales tax changes (Utah)
8 Jan - United States: Reminder of energy-related excise tax extenders enacted in late 2019
7 Jan - Colombia: Rules for determining VAT basis of certain goods in free trade zones
6 Jan - Algeria: Indirect tax, VAT measures in Finance Law 2020
6 Jan - United States: Public hearing concerning France’s digital services tax
6 Jan - United States: Sales tax obligations of marketplace facilitators (Michigan, Missouri, Florida)
6 Jan - United States: TTB reminder, federal excise tax return filing dates for 2020
3 Jan - India: GST amendments effective 1 January 2020
2 Jan - Oman: 2020 budget and indirect tax proposals
2 Jan - United States: State and local tax, technology-related guidance (table, fourth quarter 2019)
2019 Articles
December 2019
30 Dec - United States: Craft beverage excise tax provisions extended through 2020; wine credit transfers
26 Dec - Japan: Consumption tax measures in outline of tax reform proposals
20 Dec - EU: Explanatory notes for VAT quick fixes regime in 2020
20 Dec - EU: VAT quick fixes; valid VAT identification number
20 Dec - India: Deadline for GST return, reconciliation statement extended
20 Dec - United States: Franchise tax, economic nexus rule (Texas)
19 Dec - Canada: Overview of GST and customs changes in 2019
19 Dec - Canada: Reduced tax rate on aviation fuel (Ontario)
19 Dec - Canada: Reminder for investor information compliance by 31 December 2019 (GST/HST purposes)
19 Dec - Italy: Digital services tax, changes made during legislative process
19 Dec - Mexico: Digital tax measures include in tax reform legislation for 2020
18 Dec - EU: VAT quick fixes; uniform rules to simplify chain transactions
18 Dec - Myanmar: New penalty measures, stamp tax applying to documents
17 Dec - Poland: Changes to VAT standard audit file rules, effective April 2020
16 Dec - Bulgaria: VAT measures effective in 2020
16 Dec - EU: Tonnage tax, maritime transport incentives approved for five countries
16 Dec - India: Electronic invoicing required for certain business-to-business supplies
12 Dec - Ecuador: Electronic invoice requirements
12 Dec - Germany: VAT relief for “small undertakings” and start-ups
12 Dec - Canada: Relief to ease deductions for mining taxes to be proposed
11 Dec - Costa Rica: Proposal for VAT collection mechanism, cross-border or intangible digital services
11 Dec - Czech Republic: Bill proposing digital services tax presented to legislature
11 Dec - Czech Republic: Enactment of VAT “quick fixes” not expected before 2020
11 Dec - EU: Amended financial transaction tax proposal
11 Dec - Turkey: Digital services tax enacted, effective date of March 2020
11 Dec - United States: IRS and TTB agree to whistleblower process regarding federal excise taxes
10 Dec - Belgium: Car taxation changes effective in 2020, challenges for companies with car fleets
10 Dec - India: Sales tax, place where contract for time-charter agreement entered
9 Dec - Canada: Federal carbon charge measures, effective in Alberta beginning 2020
9 Dec - EU: VAT quick fixes; simplified treatment for call-off stock
6 Dec - Italy: Financial transaction tax is challenged (CJEU Advocate General opinion)
6 Dec - UK: No company car tax, electric or hybrid vehicles
4 Dec - Netherlands: Reduced transfer tax, office building converted into residential apartments
4 Dec - Papua New Guinea: Excise tax measures included in 2020 budget
4 Dec - OECD responds to U.S. Treasury’s letter on digital services tax
4 Dec - United States: Treasury opposition to digital services tax initiatives, support for Pillar One
3 Dec - EU: VAT quick fixes; simplified proof for intra-Community supplies
2 Dec - China: VAT legislative proposals covered in draft consultation
2 Dec - U.S. conclusions, trade-related investigation of France’s digital services tax
November 2019
26 Nov - Poland: Excise tax exemption for coal and gas referred to CJEU
26 Nov - Kenya: VAT, excise tax and digital tax measures included in Finance Act, 2019
26 Nov - South Africa: Retroactive approval of alternative VAT apportionment method
25 Nov - Costa Rica: VAT and certain wire transfers
25 Nov - Dominican Republic: Expanded application of VAT to online, digital services
22 Nov - UK: Residential property owned by foreign landlords, HMRC compliance project
21 Nov - EU: VAT directive concerning payment service providers
21 Nov - Czech Republic: Digital services tax, update
21 Nov - Germany: Reduced VAT rate for e-publications; other VAT amendments
19 Nov - Mexico: Constitutionality of rules limiting tax, VAT offsets
18 Nov - Ghana: VAT and indirect tax measures in 2020 budget
18 Nov - Korea: VAT-related rulings, court decisions
15 Nov - Japan: Overview of tax system includes description of indirect tax
15 Nov - Nigeria: Service provided to related non-resident company subject to VAT
15 Nov - United States: TTB voluntary disclosure program for unreported changes in control or proprietorship
15 Nov - Zimbabwe: VAT and indirect tax proposals in 2020 budget
14 Nov - Australia: Employer-provided parking under proposed fringe benefit tax changes
14 Nov - Hungary: Bad debts and VAT refund opportunities
14 Nov - Italy: VAT measures in advance of budget law 2020
13 Nov - Czech Republic: Lessor denied reduced VAT deduction for air conditioning repairs
13 Nov - Czech Republic: Rules for rounding regarding VAT calculations, payments
13 Nov - United States: Market-based sourcing and marketplace-facilitator legislation (North Carolina)
12 Nov - Hungary: Tax authority must grant taxpayer access to records (CJEU judgment in VAT case)
11 Nov - Chile: VAT proposed for digital services
11 Nov - Hungary: VAT “quick fixes” applicable beginning 2020
8 Nov - Canada: Tax rate on aviation fuel for certain northern regions of Ontario
8 Nov - EU: VAT payment data, reporting to address fraud in e-commerce sector
8 Nov - South Africa: Change to policy concerning VAT rulings issued by SARS
7 Nov - Lithuania: VAT reverse-charge mechanism, computers and mobile phones; other VAT developments
5 Nov - Mexico: Tax reform 2020, VAT on services provided from digital platforms
5 Nov - Kazakhstan: VAT-related “pilot projects”
5 Nov - Turkey: Legislative proposal for digital services tax
4 Nov - Portugal: VAT amendments adjust deadlines for payments, reporting
4 Nov - United States: Sales tax on rental real estate (Florida); land transfer taxes (Maryland)
4 Nov - United States: TTB excise tax penalty relief for industry affected by California wildfires
1 Nov - Indonesia: VAT and duty relief for certain imports of goods
October 2019
31 Oct - Australia: GST collection by offshore providers of hotel room sales
30 Oct - Italy: Digital services tax, update
30 Oct - Italy: New VAT measures
30 Oct - Sweden: VAT treatment of supply between VAT group and branch (referral to CJEU)
29 Oct - Austria: Legislation introducing digital services tax
29 Oct - Malaysia: Tax incentives, indirect tax measures included in 2020 budget
29 Oct - Netherlands: New VAT small businesses system, effective 1 January 2020
29 Oct - Taiwan: Invoice requirements for foreign e-commerce suppliers, effective January 2020
29 Oct - Luxembourg: Potential implications of Brexit on Luxembourg direct tax, VAT
29 Oct - UK: Potential Brexit implications for taxation of luxury assets, private aircraft
25 Oct - Portugal: Stamp tax guidance
24 Oct - Canada: GST/HST registration required before acquisition or reorganization
24 Oct - United States: Proposed excise tax on nicotine used in vaping
24 Oct - Australia: Proposed expanded land tax base, New South Wales
24 Oct - China: Expanded opportunities for foreign insurance companies, banks may trigger VAT issues
22 Oct - Belgium: Constitutional Court annuls annual tax on securities accounts
22 Oct - Germany: VAT liability of digital platforms; EC infringement proceedings initiated
22 Oct - Mexico: Crediting VAT on imported goods if no withholding
22 Oct - Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU)
21 Oct - Poland: VAT split-payment and netting rules
21 Oct - Serbia: Amendments to VAT law; generally effective in 2020
21 Oct - United States: Marketplace facilitators and sellers (Boulder, Colorado); franchise tax nexus (Texas)
17 Oct - Italy: Digital services tax proposed to apply beginning 1 January 2020
16 Oct - Czech Republic: Electronic reporting of sales; 10% VAT on food services, e-books
16 Oct - Czech Republic: Legislation to implement VAT “quick fixes” effective 2020
15 Oct - Kazakhstan: CFC rules; defining large taxpayers; VAT amendments
14 Oct - Indonesia: Upstream oil and gas activities, VAT and land tax relief
14 Oct - Kenya: Withholding VAT credits; offsets against other tax liabilities
14 Oct - Panama: Exemption from real estate transfer tax for certain residential transactions
14 Oct - United States: Marketplace guidance, sales and use tax (California, Maine, Massachusetts, Texas)
11 Oct - Canada: Employers and pension plans; GST/HST and QST requirements
11 Oct - Hungary: Deductibility of input VAT on dual-use car rentals
11 Oct - Russia: Deadline for input VAT recovery, services supplied outside Russia (Q3 2019)
10 Oct - Australia: Fuel tax credits, ATO’s position in decision impact statement
10 Oct - Hungary: EC’s referral to CJEU regarding excise tax on cigarettes
9 Oct - France: Proposed changes, scope of funds eligible for VAT-exempt management (draft finance law 2020)
9 Oct - OECD: Proposal to address digital economy tax issues, “Pillar One” approach
8 Oct - France: Indirect tax measures in finance bill for 2020
8 Oct - Ireland: Indirect tax measures in budget 2020
8 Oct - Nigeria: Budget proposals for 2020; expenditures financed by VAT rate increase
7 Oct - Germany: Services related to ATM operations not exempt from VAT
Oct 7 - United States: Marketplace guidance, sales and use tax (Maryland, Wisconsin)
4 Oct - Italy: VAT amendments; action steps before 1 January 2020 effective date
3 Oct - Nigeria: Lagos State’s hotel and restaurant consumption tax, authority is upheld
2 Oct - Switzerland: Proposed reform of withholding tax, stamp tax regimes
1 Oct - Indonesia: VAT exemption, “temporary imports” used in providing taxable services from overseas
1 Oct - Zambia: VAT, excise tax proposals included in 2020 budget
September 2019
30 Sep - Mexico: Proposals for taxation of digital platforms
30 Sep - Oman: Guidance clarifying and implement excise tax on certain products
27 Sep - France: Electronic invoices mandatory for business-to-business transactions; proposed effective 2023
27 Sep - UAE: Excise tax on sweetened beverages, smoking devices and products
26 Sep - Sweden: 2020 budget proposes changes to advertising tax, VAT on e-commerce, bank tax
26 Sep - United States: Appeals court upholds denial of alternative fuel mixture credits
25 Sep - Hungary: Real-time invoice data reporting, effective April 2020
24 Sep - Poland: VAT mandatory split-payment mechanism from 1 November 2019
20 Sep - Canada: Reminder, investment plan information sharing required in October 2019; GST/HST compliance
20 Sep - South Africa: VAT treatment of tax compliance services provided to employees
19 Sep - Bangladesh: VAT measures introduce new concepts
18 Sep - Austria: Court decisions on VAT treatment of lease contracts, roaming charges, rental real property
18 Sep - Germany: Implementation of EU “quick fixes” in VAT law for 2020
18 Sep - New Zealand: Proposal to revise taxation of certain real estate sales
17 Sep - Venezuela: Net worth tax for certain taxpayers, 30 November 2019 deadline
16 Sep - Hong Kong: Special rates, vacant “first-hand” private residential units
16 Sep - Mexico: Digital economy tax measures, VAT items included in economic package for 2020
13 Sep - Nigeria: Companies to contribute 0.005% of net profit to police trust fund
12 Sep - Czech Republic: Tax on selected digital services advances
12 Sep - Czech Republic: VAT measures proposed, compliance with CJEU judgment
11 Sep - EU: “VAT mini one stop shop” statistics; telecommunications, broadcasting, electronic services
11 Sep - Nigeria: Proposal to increase VAT rate to 7.2%
10 Sep - Ireland: VAT and customs considerations if “no deal” Brexit
9 Sep - United States: Bad debt deductions for sales tax purposes (Georgia)
9 Sep - United States: Remote sellers and marketplace nexus guidance (updates from numerous states)
6 Sep - United States: South Dakota use tax preempted for certain Indian tribal transactions
5 Sep - EU: Report on “VAT gap” for 2017
4 Sep - France: Tax breaks for rum produced in French overseas territories (EC public consultation)
4 Sep - Netherlands: EC approves changes to tonnage tax regime
4 Sep - Switzerland: “Intermediary services” and VAT; implications for financial services sector
3 Sep - United States: Annual fee imposed on health insurance providers for 2020
3 Sep - United States: IRS to waive dyed fuel penalty in Florida; hurricane-related relief
August 2019
29 Aug - France: Tax-related reporting requirements for online platforms
29 Aug - Myanmar: Tax procedures concerning change to financial year-end
27 Aug - Australia: Fuel tax credit; decision of Full Federal Court
27 Aug - Belgium: Guidance relating to VAT claims
27 Aug - United States: Extended statute of limitations for sales and use tax refunds (Missouri)
26 Aug - United States, France reportedly reach agreement on digital services tax
26 Aug - Nigeria: Vessels subject to 2% surcharge on payments under oil and gas drilling contracts
22 Aug - Costa Rica: No VAT liability for company directors
22 Aug - Italy: Remote sales reporting requirements; first deadline 31 October 2019
21 Aug - Costa Rica: VAT registry form
20 Aug - Cyprus: Retirement home services, VAT exemption for not-for-profits
19 Aug - Middle East and South Asia: Overview of VAT and excise tax in 14 MESA countries
19 Aug - Norway: New VAT registration process proposed, online retailers and marketplaces
15 Aug - Ghana: Luxury vehicle tax repeal, increased communication service tax in mid-year budget
15 Aug - Zimbabwe: Proposed excise tax increase; no change to VAT registration threshold
14 Aug - Nigeria: Withholding tax, VAT on commissions and rebates for distributors, dealers, agents
13 Aug - Czech Republic: Guidance concerning VAT treatment of vouchers
12 Aug - Canada: Guide to real estate tax
12 Aug - United States: Franchise tax nexus, proposed changes (Texas)
9 Aug - Lithuania: Electronics subject to VAT reverse-charge mechanism
9 Aug - Switzerland: Real estate tax in Geneva, implications of tax reform
8 Aug - Bahamas: Overview of VAT, real estate property tax
8 Aug - Czech Republic: Amendment to asset-valuation law, reflecting market value
8 Aug - Germany: Electronic solutions to VAT compliance
6 Aug - Slovakia: VAT legislative proposals, effective date January 2020
5 Aug - United States: Remote seller registration (Kansas); marketplace facilitators (Massachusetts)
1 Aug - United States: Heavy highway vehicle use tax return (Form 2290) due 3 September 2019
1 Aug - Indonesia: Withholding tax, sales tax changes, “luxury residential” transactions
July 2019
31 Jul - Brazil: Full ICMS credit for sugar, ethanol mills (São Paulo)
31 Jul - Canada: Quebec to harmonize with proposed GST/HST rules for holding corporations
31 Jul - South Africa: Possible tax on single-use plastics
30 Jul - Mauritius: VAT and indirect tax measures enacted in Finance Act 2019
29 Jul - India: GST rate reduction, electric vehicles
26 Jul - Pakistan: Indirect tax changes in three provinces (Punjab, Sindh and Khyber Pakhtunkhwa)
26 Jul - United States: “Carbon fee” proposed in legislation
25 Jul - United States: Proposed regulations concerning university excise tax
25 Jul - France: Digital versions of invoices allowed, tax recordkeeping purposes
25 Jul - France: Digital services tax (3%) is enacted
25 Jul - New Zealand: Update on digital services tax consultation
24 Jul - Australia: Proposal to make director personally liable for company’s GST
24 Jul - Vietnam: Taxation of e-commerce transactions, implications for banks
22 Jul - G7 finance ministers, agreement on taxation of digital economy
22 Jul - United States: States impose tax collection for marketplace facilitators (Ohio, Wisconsin)
22 Jul - United States: Optional liability coverage on rental property not subject to sales tax (Kentucky)
19 Jul - Australia: Excise tax rates on beer updated; refund opportunities
15 Jul - Australia: Ride-sharing services not eligible for FBT exemption
15 Jul - Germany: Key features of VAT group rules
12 Jul - Austria: Update on proposals for digital services tax
12 Jul - Nigeria: Drilling rigs not vessels, not subject to 2% surcharge
12 Jul - UK: Initial impressions of digital services tax draft legislation
12 Jul - UK: Stamp duty anti-avoidance rule extended to unlisted shares transferred to connected companies
11 Jul - UK: Proposal for digital services tax, in draft Finance Bill
11 Jul - Costa Rica: Moratorium on VAT penalties
11 Jul - France: Digital services tax approved by parliament
10 Jul - UK: No VAT recovery for university’s investment activities (CJEU judgment)
10 Jul - United States: Section 301 investigation of France’s proposed digital services tax
9 Jul - Costa Rica: VAT developments (July 2019)
9 Jul - Netherlands: VAT group rules broadly interpreted by Dutch Supreme Court
8 Jul - Czech Republic: Update on digital services tax
5 Jul - Bulgaria: VAT refunds when premature termination of lease agreement (CJEU judgment)
5 Jul - Costa Rica: VAT returns, VAT related to exports
5 Jul - EU: Implications of EU General Court judgments, Hungarian advertisement tax and Polish retail tax
3 Jul - Norway: VAT on cross-border sales; repeal VAT exemption for low-value goods
2 Jul - Italy: VAT rules for invoices, clarifications concerning e-invoicing
2 Jul - Vietnam: Taxation of e-commerce transactions, remote digital sales
June 2019
27 Jun - France: Update on digital services tax; enactment anticipated
27 Jun - Hungary: Advertisement tax not state aid, concluded EU General Court
27 Jun - Puerto Rico: Sales and use tax holiday, school uniforms and supplies
26 Jun - Canada: Quebec and QST harmonization measures with GST/HST
26 Jun - United States: New York legislation revises “Wayfair” economic nexus threshold for the state
25 Jun - Hungary: New invoice numbering regime, tariff and VAT rules
25 Jun - Nigeria: Reminder, expiration of VAT exemption on stock exchange transactions
25 Jun - Costa Rica: Guidance for food producers and exporters, reduced VAT rate
24 Jun - Costa Rica: VAT exemption for construction services
24 Jun - India: GST annual returns, filing due date extended
24 Jun - Nigeria: VAT on satellite-network services provided by non-resident company
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)
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 - New Zealand: Digital services tax; discussion document released
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)
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)
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
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: 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)
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: Updated VAT rules for “making tax digital” allow supplier statements, include other changes
9 May - Hungary: VAT reverse-charge mechanism, input VAT deduction (CJEU judgments)
8 May - UK: Details about proposed digital services tax
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
23 Apr - India: Interest payable on gross GST liability; input tax credit available only when returns filed
22 Apr - United States: Taxpayer providing services not subject to rental tax (Alabama)
17 Apr - Germany: Sale and lease-back implications for input VAT
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 - 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: State legislative actions, sales and use tax guidance (CA, KY, NY, ND, VA)
March 2019
28 Mar - Poland: VAT return to be replaced, effective July 2019
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
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 - Egypt: Electronic VAT declarations required monthly
11 Mar - South Africa: New VAT registration requirements, non-resident suppliers of e-services
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)
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: 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
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: 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 - 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)
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
7 Jan - United States: State, local responses to “Wayfair” decision (DC, GA, IA, NE, UT, WV)
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
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
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
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
5 Nov - Malaysia: Tax policy changes following election include repeal of GST
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: 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 - 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
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
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)
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
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
10 Sep - Germany: Court’s revised position, invoice requirement for input VAT deduction
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
22 Aug - India: GST disclosures; GST on services provided by corporate office to other units
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: Indiana (standing for refund claim); Wyoming (what constitutes a sale)
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)
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