KPMG’s summary of taxation of the digital economy developments [PDF 2.6 MB] (last updated 29 October 2021)

KPMG’s summary of e-invoicing and digital reporting developments [PDF 2 MB] (last updated 11 August 2021)

November 2021

30 Nov - Estonia: VAT and excise tax measures effective in 2022

30 Nov - Papua New Guinea: Indirect tax measures in budget 2022

30 Nov - United States: Corporate franchise tax (North Carolina)

26 Nov - Zimbabwe: VAT and indirect tax measures in 2022 budget

24 Nov - United States and India: Agreement regarding “equalization levy” (digital services tax)

24 Nov - Saudi Arabia: Measures regarding e-invoicing under VAT implementation rules

22 Nov - Hungary: Postponement of e-VAT system

22 Nov - India: Effects of GST returns and portal

22 Nov - UK: HMRC guidance on capital allowance, structures and buildings allowance, and stamp duty land tax reliefs available in freeport tax sites

22 Nov - United States and Turkey: Digital services tax agreement

22 Nov - United States: Voters reject sales and use tax commission (Louisiana); franchise tax based on corporation’s net worth (North Carolina)

18 Nov - Bahrain: Status of planned increase to VAT rate

18 Nov - Italy: Tax authority issues ruling, recognizing UK VAT groups after Brexit

18 Nov - Romania: Cancellation and reissuance of invoice, no implications for VAT refund period (CJEU judgment)

18 Nov - Slovakia: VAT amendment requires reporting of bank accounts by 30 November 2021

17 Nov - Chile: VAT treatment of audiovisual services, newspaper subscriptions, financing operations

16 Nov - Singapore: GST zero-rating for sales of exported goods

15 Nov - Mexico: List of 122 registered foreign providers of digital services (as of 31 October 2021)

15 Nov - Poland: Proposal to postpone effective date, requirement for electronic excise tax records

15 Nov - Sri Lanka: Indirect tax proposals in 2022 budget

15 Nov - United States: Marketplace facilitators (Arkansas); sales tax and food tours (Arkansas and Colorado); sales tax refunds (Illinois); taxable information services (Texas)

12 Nov - Nigeria: VAT amendments, revised definitions intended to provide relief for certain sectors

12 Nov - South Africa: Update on carbon tax

11 Nov - Italy: New VAT compliance rules, e-invoicing extended to cross-border transactions effective January 2022

11 Nov - Nigeria: Simplified VAT regime for goods or services sold via electronic or digital platforms

10 Nov - Malaysia: Indirect tax measures in Finance Bill 2021

10 Nov - Panama: Required filing of monthly sales and services report

9 Nov - Czech Republic: Bill for digital services tax not approved

9 Nov - Hungary: Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes

8 Nov - Spain: Tax on increase in value of municipal land held unconstitutional (court decision)

8 Nov - United States: Apportionment rules and Bitcoin (Illinois); marketplace facilitator vs. online retailer (Illinois); clarifying marketplace facilitator guidance (Kansas)

4 Nov - Belgium: Proposed VAT measures pending in draft law

4 Nov - Dominican Republic: VAT treatment of e-book sales

4 Nov - Netherlands: Broader application of VAT exemption for asset management fund exemption

1 Nov - Malaysia: Indirect tax proposals in budget for 2022

1 Nov - Puerto Rico: New consolidated form for monthly reporting of sales and use tax and tax on imports

1 Nov - United States: Web hosting services not subject to sales and used tax (Iowa); tax treatment of marketplace mobile app (Texas)

1 Nov - Vietnam: Guidance regarding cross-border e-commerce activities; website registration rules

October 2021

29 Oct - South Africa: Carbon tax licence renewal applications due before 30 November 2021

29 Oct - Switzerland: VAT treatment of vouchers (court decision)

28 Oct - Canada: Extension of sales tax rebate for certain machinery and equipment (British Columbia)

28 Oct - Canada: Online platform operators required to register and collect sales tax (Manitoba)

28 Oct - Saudi Arabia: Guidance regarding VAT and e-commerce transactions

28 Oct - UK: Tax measures proposed in Autumn Budget include banking surcharge, property developer tax

27 Oct - Belgium: FAQs provide guidance on tax on securities accounts

27 Oct - OECD: Review of carbon pricing and carbon taxes in G20 economies

27 Oct - UAE: Revised VAT rules regarding “designated zones” and goods sold via electronic platforms

26 Oct - Australia: Fuel tax credit; substantiation using GPS technology

26 Oct - Saudi Arabia: VAT and government contracts; amendments are generally effective 1 November 2021

25 Oct - Oman: VAT guide for real estate sector

25 Oct - United States: Tax obligations of marketplace facilitators (Illinois) 

22 Oct - Canada: Online platforms, providers of streaming services must collect retail sales tax (Manitoba)

22 Oct - Czech Republic: Waiver of VAT on certain electricity and gas supplies

22 Oct - Ireland: VAT and indirect tax measures in Finance Bill 2021

21 Oct - United States: Treasury statement regarding digital services taxes imposed by Austria, France, Italy, Spain, United Kingdom

21 Oct - India: Refund claims of GST by “special economic zone” unit

20 Oct - United States: State and local tax, technology-related developments (table, third quarter 2021)

20 Oct - Australia: ATO guidance on preparing for GST assurance reviews

19 Oct - Australia: Status of legislation to implement a reporting regime for the "sharing economy"

19 Oct - Nigeria: Extension of VAT exemption for certain goods and services

19 Oct - Philippines: Tax treatment of payments to "social influencers"

19 Oct - Poland: Legislation requiring e-invoices by 2023

19 Oct - United States: Proposed reinstatement of superfund taxes; three excise taxes for petroleum and chemicals industries, but double the rates

18 Oct - United States: Sole employee engaged in back-office customer service creates sale and use and franchise tax nexus (Texas)

18 Oct - Oman: VAT guide for “special zones”

15 Oct - Vietnam: Taxation of e-commerce and digital-based transactions

14 Oct - Trinidad and Tobago: VAT measures proposed in 2022 budget

13 Oct - Czech Republic: Burden of proof, taxable and VAT-exempt services

13 Oct - Czech Republic: Customer liability for VAT when payment made to unpublished bank account

13 Oct - France: VAT and mandatory e-invoicing; new effective date of 1 July 2024

12 Oct - Chile: VAT treatment of digital services from abroad

12 Oct - Ireland: VAT proposals in budget 2022

11 Oct - Singapore: GST administrative concession removed, recovery of overseas brokerage fees and costs

11 Oct - United States: Property tax exemption for solar property (California)

7 Oct - Saudi Arabia: Draft VAT legislation proposes changes for e-invoicing

7 Oct - United States: Revised R&D rules for sales tax exemption or franchise tax credit purposes (Texas)

6 Oct - Bahrain: Proposal to increase VAT rate to 10%

6 Oct - Czech Republic: Proposed implementation of directive for income earned by digital platforms (DAC7)

6 Oct - Malaysia: Carbon tax part of plan to achieve net-zero carbon emission

6 Oct - Malaysia: Tourism tax on premises booked via digital platform service providers postponed to 2023

4 Oct - United States: Separate reporting of in-store sales vs. online sales (Massachusetts); sales tax treatment of software, computer equipment (Mississippi)

1 Oct - Oman: VAT guide for real estate sector

September 2021

30 Sep - Canada: Reminder, investment plans must request details from investors for GST/HST compliance

30 Sep - United States: Washington State high court upholds B&O tax surcharge on banks

30 Sep - Vietnam: Proposals for VAT relief measures in 2021

29 Sep - Ireland: Digital gaming tax credit, overview

29 Sep - Germany: Interest rate of 6% for tax deficiencies, refunds held unconstitutional (VAT aspects)

27 Sep - Germany: Status of property tax reform

27 Sep - United States: Local billboard tax (Ohio); taxation of remote-help supply services (Pennsylvania); heavy equipment rental tax (Washington State)

24 Sep - Cambodia: VAT and e-commerce

24 Sep - France: VAT measures in finance bill for 2022 

24 Sep - Poland: Packaging and fee on single-use plastic products; waste management obligations

23 Sep - Bahrain: FAQs on conciliation used to resolve VAT evasion cases

22 Sep - Netherlands: Budget Day and VAT measures for 2022

21 Sep - Brazil: Tax on financial transactions (IOF), increased rates

21 Sep - Cyprus: Effective date of tour operators’ margin scheme (court decision)

21 Sep - Panama: Tax on transfers of personal property and services; minimum amount to trigger withholding agent rules

20 Sep - Austria: Approaching deadline of 30 September for VAT refunds

20 Sep - Singapore: Determining when certain machinery is excluded from property tax (court decision)

20 Sep - Sweden: VAT and indirect tax measures proposed in 2022 budget bill

20 Sep - United States: Partial sales tax exemption, farming equipment (California); local franchise fees for streaming services (Nevada)

17 Sep - Czech Republic: Vacation rentals via online marketplace held business activity, not property lease

15 Sep - Chile: Recent VAT developments

15 Sep - China: Local tax supplementing VAT and consumption tax

15 Sep - Nigeria: Rivers State government asks high court to dismiss order staying VAT enforcement

15 Sep - Spain: Deadline to claim VAT refund for 2020 is 30 September 2021

15 Sep - United States: IRS extends dyed diesel fuel penalty relief in Louisiana, response to hurricanes

14 Sep - United States: Leasing company entitled to use lower wholesale franchise tax rate (Texas)

14 Sep - Mexico: Indirect tax reform proposals in economic package for 2022

13 Sep - Nigeria: Court of Appeal orders Nigerian states to maintain status quo on VAT administration

13 Sep - United States: Marketplace facilitator updates (California, Illinois, Texas)

13 Sep - United States: Online learning platforms (Colorado); plastic bag tax (Virginia and Washington State); streaming services (West Virginia)

10 Sep - Australia: Property tax measures in 2021-2022 budget (Western Australia)

10 Sep - Nigeria: Authority of states to collect stamp taxes (duties)

9 Sep - New Zealand: Draft legislation proposes changes to GST and income tax

8 Sep - Nigeria: VAT legislation introduced (Lagos State)

7 Sep - Nigeria: Implementation of state VAT law (Rivers State)

7 Sep - Ukraine: Draft legislation concerning the digital economy

2 Sep - Canada: Investors to share data with investment plans for GST/HST compliance

2 Sep - Malaysia: Study of special voluntary disclosure program for indirect tax

1 Sep - Kazakhstan: “Pilot project” on electronic VAT invoicing exemption

1 Sep - Serbia: Rules relating to electronic invoicing (e-invoicing)

1 Sep - United States: IRS to waive dyed fuel penalty in Louisiana; hurricane-related relief

August 2021

30 Aug - Nigeria: VAT, other taxes outside jurisdiction of federal government (Federal High Court)

30 Aug - Thailand: Reduction of VAT; extended tax deadlines and waiver or reduction of penalties

26 Aug - Malaysia: Clarification of service tax exemption for hotels, accommodation operators

25 Aug - Australia: Proposed reporting requirements for the "sharing economy"

23 Aug - Canada: Federal luxury tax proposals for vehicles, aircraft, and boats

23 Aug - Thailand: VAT registration for providers of e-services and electronic platform operators

23 Aug - United States: Sourcing for asset management services, for satellite ratio service (North Carolina, Texas)

19 Aug - Canada: Proposal for border carbon adjustments, consultation phase

19 Aug - Canada: Proposal for federal 1% tax on “underused” or vacant homes owned by non-residents

19 Aug - Malaysia: Tourism tax and digital platform service providers and accommodation premise operators

18 Aug - South Africa: Fees imposed, foreign collective investment schemes

17 Aug - Ireland: Six-month report card on Brexit; VAT and customs implications

17 Aug - Singapore: Updated GST guidance, treatment of termination expenses

16 Aug - Belgium: Real estate taxation and property located in other countries

16 Aug - Nigeria: Tax treatment of statutory levy to support research and development

16 Aug - United States: Excise tax on software (Hawaii); erroneous sales tax collection (Pennsylvania)

16 Aug - United States: Tax updates for facilitators of accommodations (New Hampshire, Virginia)

13 Aug - Malaysia: Service tax and exemption for certain banking digital services

12 Aug - Netherlands: VAT liability of boards of directors, supervisory officers

12 Aug - Canada: Requirement to provide GST/HST registration numbers to non-resident suppliers, platform operators

11 Aug - Argentina: VAT billing systems requirements under simplified regime

10 Aug - Ireland: Changes to local property tax

9 Aug - Ireland: Stamp tax and “bulk purchases” of houses

9 Aug - Italy: VAT rules for zero-rating of ocean-going vessels, pleasure boats

9 Aug - Unites States: Non-taxable cable television services (Colorado); sales tax relief for food establishments (Connecticut); retail sales tax nexus for out-of-state seller (Washington State)

6 Aug - Malaysia: Sales tax exemption

2 Aug - United States: Easy return shipping labels and logo set-up fees subject to sales and use tax (Virginia)

2 Aug - United States: Marketplace facilitator updates (Alabama, Missouri, New Mexico)

July 2021

30 Jul - Brazil: Temporary increased rate of social contribution on net income of banks, financial institutions

30 Jul - Pakistan: Sales tax and other indirect tax measures in provincial tax laws 2021 (Punjab, Khyber Pakhtunkhwa, Balochistan)

29 Jul - Belgium: Circular provides guidance for VAT on e-commerce transactions

28 Jul - Bahrain: VAT implications of commercial register “rental” arrangements

28 Jul - Hungary: Delayed implementation date, tentative VAT returns prepared by tax authority

28 Jul - India: Reimbursed discount or rebate subject to GST; maintenance fees received by housing cooperative subject to GST

28 Jul - Lithuania: VAT rate reduction for catering services, cultural and sports events

28 Jul - Mexico: List of 110 registered foreign providers of digital services (as of 30 June 2021)

27 Jul - Cyprus: Proposed deferral of VAT payments

26 Jul - United States: Franchise fee litigation, video services (Indiana); advertising materials not subject to use tax (Michigan)

26 Jul - United States: Marketplace facilitator legislation (Alaska, Colorado, Florida, Illinois, Kansas, Missouri)

23 Jul - Costa Rica: VAT and cross-border digital services

23 Jul - Hungary: Construction-related products subject to EKAER notification

22 Jul - Malaysia: Extension of time, sales and services tax reporting

22 Jul - Pakistan: Expanded sales tax on services (Balochistan)

21 Jul - China: Facilitating development of bonded refurbishment of medical equipment

20 Jul - Belgium: Extension of VAT relief measures

20 Jul - Serbia: Excise tax on alcoholic beverages, revised measures

19 Jul - Bangladesh: Income tax, VAT measures in Finance Act 2021

19 Jul - United States: Temporary rental of digital data subject to transaction privilege tax (Arizona)

15 Jul - Czech Republic: Guidance on VAT and e-commerce, pending transposition of EU VAT Directive revision

14 Jul - Belgium: Amendments to VAT exemption for medical and hospital care

13 Jul - Kenya: Digital services tax measures enacted in Finance Act, 2021

13 Jul - Sweden: Energy tax and changes to sustainability notices

13 Jul - Thailand: Guide regarding VAT and electronic services provided by non-residents

13 Jul - Vietnam: Update on tax treatment of e-commerce and digital transactions

9 Jul - South Africa: Carbon tax for 2020 is due 29 July 2021

8 Jul - Cambodia: Reminder to register for e-commerce license, permit

8 Jul - Russia: New requirements for foreign IT companies; VAT and tax implications

7 Jul - Montenegro: Amendments to VAT, individual income tax and labor laws

6 Jul - Australia: Review of GST and low-value imported goods

6 Jul - Malaysia: No sales tax on certain duty-free purchases at international airports

2 Jul - Belgium: Update on VAT law amendments

1 Jul - Germany: Place of supply of events for VAT purposes

1 Jul - Ireland: Reduced VAT rate for tourism and hospitality through August 2022

1 Jul - Spain: Services supplied by agent for performing artists, transactions subject to VAT (CJEU judgment)

June 2021

30 Jun - Malaysia: Clarification of extended service tax relief for hotels, accommodation operators

29 Jun - South Africa: Transfer pricing adjustments and implications for VAT purposes

28 Jun - EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021

28 Jun - Ukraine: Income tax and VAT implications of intra-group services

28 Jun - United States: Tangible personal property includes digital goods (Colorado); sales tax of restaurants (Connecticut); sales tax holiday (Florida)

25 Jun - Austria: The right to use software can qualify as VAT-exempt asset management (CJEU judgment)

25 Jun - Belgium: Proposed extension of VAT relief measures

24 Jun - Botswana: Amnesty for resolving VAT, corporate and individual income tax liabilities

24 Jun - Canada: QST measures introduced for non-resident businesses, platform operators (Quebec)

23 Jun - Australia: Land tax measures included in 2021 budget (South Australia)

23 Jun - Australia: Property tax measures in 2021-2022 budget (New South Wales)

23 Jun - United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers

22 Jun - Austria: No fixed establishment for VAT purposes, foreign person without Austrian staff (CJEU judgment)

22 Jun - OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”

21 Jun - Chile: VAT and real estate leases

21 Jun - Italy: New VAT rules for ocean-going vessels, pleasure boats

21 Jun - Italy: VAT relief and plastics tax delayed as part of support relief for businesses

21 Jun - United States: Manufacturing exemption for gas, electricity (Illinois); marketplace facilitator, tickets and admissions (Texas)

18 Jun - Puerto Rico: “Back to school” sales and use tax exemption

17 Jun - Hungary: “Green tax” on plastic shopping bags set to increase 1 July 2021

17 Jun - Malaysia: Sales tax exemption for certain petroleum sector goods

14 Jun - Pakistan: Indirect tax measures in Finance Bill 2021

14 Jun - United States: Marketplace facilitator, food and beverages (Colorado); mining excise tax (Nevada); taxable meal facilitator (Vermont)

11 Jun - Belgium: Extended deadlines for filing VAT returns

11 Jun - Spain: Final rules for digital services tax; first declaration is due July 2021

10 Jun - Canada: New GST/HST rules for non-resident businesses, effective 1 July 2021

9 Jun - Czech Republic: Status of digital services tax legislation

9 Jun - Czech Republic: VAT amendments regarding cross-border e-commerce; VAT refunds to UK entities post-Brexit

9 Jun - Ireland: Proposed changes to local property tax

7 Jun - Belgium: VAT and cross-border B2C e-commerce activities; VAT registration

7 Jun - Puerto Rico: Reduced sales and use tax for prepared foods involving marketplace facilitators

7 Jun - Saudi Arabia: Guidelines and standards for e-invoices

7 Jun - Ukraine: VAT on digital services supplied by non-residents

7 Jun  - United States: Ancillary to sale (New Jersey); digital advertising services (Maryland); sales tax holiday (Tennessee)

3 Jun - Malaysia: Penalty relief for late payment of GST; service tax exemption for joint development area

3 Jun - Mexico: Changes to taxation of sales of goods made abroad

3 Jun - South Africa: Agent-principal relationships and VAT

3 Jun - India: GST Council recommends reducing compliance burden

3 Jun - Nigeria: Taxpayers must file VAT returns electronically

2 Jun - United States: Tariffs suspended on goods from six countries, digital services tax investigations

May 2021

28 May - Ireland: Proposed 10% stamp tax on bulk purchases of residential housing

27 May - Italy: Amendments to VAT “bad debt” relief rules

27 May - Poland: Pending legislation concerning VAT on e-commerce

27 May - Singapore: Charities liable for GST on certain charitable donations received

27 May - Slovakia: VAT proposed amendments to require public listing of bank accounts

25 May - Oman: Second phase of mandatory VAT registration, due date of 31 May 2021

25 May - Sweden: Revised proposal for a bank tax

24 May - Australia: Stamp tax, land tax measures in 2021-2022 budget (Victoria)

24 May - Brazil: State-level sales tax (ICMS) and implications for calculating social contributions (PIS and COFINS)

24 May - Sri Lanka: Income tax and VAT legislation measures

24 May - Tanzania: VAT and practical challenges associated with rebates, volume discounts

24 May - Thailand: Income tax, VAT relief for donations of imported medicine and medical supplies

24 May - United States: Economic nexus threshold, remote sellers and marketplace facilitators (Missouri)

20 May - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2021

20 May - India: Amendments to GST refund rules and procedures

20 May - Kenya: Digital services tax and VAT measures in Finance Bill, 2021

19 May - Switzerland: Implications of Germany’s real estate transfer tax for Swiss funds

18 May - Cyprus: Certain educational services exempt from VAT

17 May - Mexico: List of registered foreign providers of digital services

17 May - United States: No sales tax on cloud-based software (Arkansas); single-sales factor formula (Maryland)

13 May - Serbia: New electronic invoicing law, VAT implications

13 May - United States: IRS offers dyed diesel fuel penalty relief in certain states

12 May - Czech Republic: VAT and imported goods involving e-commerce transactions

12 May - Netherlands: No VAT liability for boards of directors, supervisory officers

11 May - Australia: Trade and indirect tax measures in federal budget

11 May - Kazakhstan: Program allowing deferral and installment payments of property tax

11 May - Nigeria: Tax collection agents reminded to remit VAT collected by deadline

10 May - Serbia: VAT rules are unified, include amendments

10 May - United States: Sales tax exemptions under high performance incentive program (Kansas)

7 May - Belgium: Overview of proposed changes to VAT law

7 May - Cyprus: Proposed penalty relief for deferral of certain VAT payments in 2021

7 May - UK: Proposal for “residential property developer tax”

6 May - EU: Resolution of European Parliament on taxing digital economy

6 May - Cyprus: Legislative changes allowing VAT-related write-offs

4 May - Kenya: Marketing support services for non-resident entities, zero-rated for VAT purposes (tribunal decision)

4 May - United States: Legislature overrides veto, adopts marketplace facilitator provisions (Kansas)

3 May - United States: Hearings regarding U.S.  investigations of digital services taxes

3 May - United States: Sales tax exemption, machinery and equipment (Arkansas); excise tax on sales of long-term assets of individual taxpayers (Washington State)

3 May - Switzerland: Proposal to amend withholding tax and transfer tax regimes regarding bonds, certain dividends

3 May - UAE: VAT refunds for business visitors; refund opportunities

April 2021

30 Apr - Germany: Measures to tighten real estate transfer tax involving share deals

30 Apr - Nigeria: Guidelines for VAT on tolls, paid parking, parks and entertainment

27 Apr - Nigeria: VAT treatment of services provided by financial institutions

26 Apr - Belgium: Temporary reduction of rate of VAT, restaurant and catering services

26 Apr - Poland: “Ready-to-eat meals” subject to reduced VAT rate (CJEU judgment)

26 Apr - United States: R&D activities tax credit for franchise tax purposes (Texas)

22 Apr - EU: Review of deemed supply rules for online marketplaces, effective 1 July 2021

21 Apr - EU: One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces

21 Apr - Uganda: VAT and indirect tax proposals in pending legislation

21 Apr - United States: Sales tax economic nexus, marketplace provider laws enacted (Florida)

20 Apr - United States: Taxation of software, digital equivalents by state and local authorities

20 Apr - Cambodia: VAT and e-commerce transactions

20 Apr - Canada: Digital services tax among measures in 2021 federal budget

20 Apr - Poland: VAT penalty of 20% held incompatible with EU law (CJEU judgment)

20 Apr - EU: VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021

19 Apr - EU: Status update on carbon tax proposal, option under carbon border adjustment mechanism

19 Apr - Germany: Insurance premium tax for seagoing vessels (CJEU judgment)

19 Apr - OECD: VAT policy regarding "sharing and gig economy"

19 Apr - United States: Tobacco tax (Florida); purchases for resale (Maryland)

16 Apr - Argentina: List of entities for digital services tax purposes, Buenos Aires

16 Apr - Belgium: Update on VAT relief measures

16 Apr - Kazakhstan: Electronic sales by foreign entities via internet subject to VAT beginning in 2022

16 Apr - Switzerland: VAT refund claims due by 30 June 2021

15 Apr - Luxembourg: VAT exemption, legal services for adults lacking legal capacity (CJEU judgment)

15 Apr - United States: Taxation of digital advertising services; sales and use tax on digital products and services (Maryland)

14 Apr - Argentina: New digital services tax procedures for Buenos Aires

14 Apr - Brazil: Review of digital services tax proposals

14 Apr - UK: Freeports reintroduced; simplified import procedures, suspended customs tariffs and import VAT

13 Apr - Czech Republic: “One-stop-shop” (OSS) for VAT on remote sales, options for platforms

13 Apr - Netherlands: Acquisition of real estate legal entity subject to real estate transfer tax

12 Apr - Chile: Summary of recent VAT developments

12 Apr - EU: Proposed VAT exemption for certain goods and services

12 Apr - United States: Digital advertising tax (Maryland); location of service performance (New York City); sales of intellectual property rights (Ohio); sale factor apportionment (West Virginia)

9 Apr - Poland: Proposed amendments to excise tax law

8 Apr - Canada: Reminder of 30 April 2021 deadline, tax on cross-border insurance

8 Apr - Canada: Online marketplaces, platforms, streaming services to collect sales tax  (Manitoba)

8 Apr - Hungary: Real-time invoice reporting extension, self-billing invoices

8 Apr - Italy: Relief measures suspend tax collection, extend digital services tax deadlines

8 Apr - Poland: Rate of property tax, real estate not used in business activity (tribunal decision)

8 Apr - UAE: Consolidated export verification report process, expedited VAT refunds

7 Apr - Malaysia: Tourism tax postponed, digital platform service providers

6 Apr - Oman: Guidance concerning administrative tax disputes and VAT zero-rating for medicines

5 Apr - Bahrain: New information about excise tax and foreign-relations tax on updated website

5 Apr - Malaysia: Tourism tax regulations address digital platforms

5 Apr - Saudi Arabia: Regulations to implement tax benefits in special economic zone

1 Apr - United States: Reasonable cause, penalty for failure to remit sufficient advance sales tax payment (Massachusetts)

March 2021

31 Mar - Italy: VAT requirements for cash registers again postponed

30 Mar - Italy: VAT online registration portal, reporting cross-border sales and transactions

30 Mar - Belgium: VAT relief measures

30 Mar - Hungary: VAT base reduced by bad debts; five-year limitations period (CJEU judgment)

30 Mar - United States: Hearings announced, comments requested about investigations of digital services taxes (Austria, India, Italy, Spain, UK, Turkey)

29 Mar - United States: Munitions disposal services subject to gross receipts tax (New Mexico); no sales tax for emergency road services (Wyoming)

29 Mar - EU: European Parliament ECON committee vote on digital economy resolution; reporting requirements for digital businesses (DAC7)

29 Mar - Saudi Arabia: Consultation on e-invoicing proposal

26 Mar - United States: Next steps in digital services tax investigations

26 Mar - Germany: VAT treatment of license granted by underwriting agent to insurer and insurance mediation services (CJEU judgment)

26 Mar - Switzerland: Proposal for tonnage tax regime; consultation ends 31 May 2021

26 Mar - United States: Advance payments required for sales and use tax, room occupancy tax, and certain other taxes in April 2021 (Massachusetts)

26 Mar - France: Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities

25 Mar - France: VAT and e-invoicing; implementation effective 1 January 2023

24 Mar - Italy: Guidance on application and administration of digital services tax

24 Mar - Spain: VAT treatment of intra-group services; possible implications of CJEU judgment

22 Mar - United States: Update on digital advertising tax (Maryland, Texas, West Virginia)

22 Mar - United States: Short-term rental excise tax (Arkansas); sales tax exemption for personal protective equipment (Virginia)

19 Mar - Bermuda: Indirect tax measures in 2021-2022 budget

19 Mar - Poland: EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment)

19 Mar - Singapore: GST changes in budget 2021

18 Mar - Costa Rica: VAT relief for construction-related services

18 Mar - Fiji: Indirect tax measures in 2020-2021 budget

18 Mar - Malaysia: Indirect tax incentives included in economic package to support businesses

18 Mar - Saudi Arabia: Tax incentives for entities in logistics bonded zones

18 Mar - Hungary: VAT reverse-charge for employee leasing services limited to construction projects

17 Mar - Hungary: Tax on advertisement upheld (CJEU judgment)

17 Mar - Malaysia: Digital platforms subject to tourism tax, effective July 2021

16 Mar - Poland: Tax on retail sector upheld (CJEU judgment)

16 Mar - Russia: Draft legislation would expand when VAT payable by tax agents

15 Mar - Mexico: Registration reminder for foreign providers of digital services

15 Mar - UK: Stamp duty land tax relief for “Freeports”

15 Mar - UK: Stamp duty land tax surcharge for overseas buyers of residential property

12 Mar - Canada: GST/HST rules for platform operators, scheduled effective 1 July 2021

12 Mar - EU: Treatment of small losses of goods under call-off stock arrangements

12 Mar - Kenya: Bank service fees held exempt from VAT, excise tax (appellate tribunal decision)

12 Mar - Spain: Proposed tax on non-reusable plastic containers

12 Mar - Sweden: VAT on services provided by head office to fixed establishment involving VAT group (CJEU judgment)

11 Mar - India: Next phase for mandatory e-invoice issuance, beginning 1 April 2021

10 Mar - Italy: Extended deadlines for digital services tax

10 Mar - Serbia: Amendments concerning customs declarations and application of VAT rules

10 Mar - United States: Guidance on digital products and streaming tax; SaaS determined to be taxable (Maryland)

9 Mar - Belgium: VAT deduction for mixed-use cars; adjustment to calculation for 2020

9 Mar - Czech Republic: “Deemed supplier” concept, e-commerce and VAT

8 Mar - United States: Proposed new state-level taxes on financial transactions, wealth and investment income

8 Mar - Pakistan: Sales tax measures enacted

8 Mar - Saudi Arabia: VAT guidelines for e-commerce

5 Mar - Nigeria: Hotel and restaurant consumption tax (Lagos State)

5 Mar - Spain: VAT refund deadline of 31 March 2021, for UK traders

5 Mar - UK: Indirect tax measures proposed in 2021 budget

3 Mar - Botswana: Indirect tax and VAT measures in 2021-2022 budget

3 Mar - Canada: Provincial sales tax, carbon tax measures (British Columbia)

3 Mar - Kazakhstan: New retail tax regime

2 Mar - Cyprus: Extended deadlines for VAT payments

1 Mar - Germany: VAT on cross-border provisions of company vehicles to employees (CJEU judgment)

1 Mar - United States: Sales tax, cell phones (Maine); digital advertising (Massachusetts); resale, sales tax (New York State); sales tax, professional dues (Tennessee)

February 2021

26 Feb - China: VAT essentials guide for 2021

26 Feb - South Africa: Carbon tax measures included in budget 2021

25 Feb - Hong Kong: Increased rate of stamp tax on stock transfers proposed in budget 2021-2022

25 Feb - Panama: Guidance for issuing electronic tax receipts and invoices

24 Feb - Cyprus: Guidance on VAT representation after Brexit

23 Feb - Malaysia: Update, taxation of digital services by foreign service providers

22 Feb - Argentina: Tax benefits under regime to promote digital “knowledge” economy

22 Feb - EU: Update on proposal for financial transaction tax

22 Feb - United States: Sales tax owed on assets acquired under purchase agreement (New York State); voluntary compliance program for retailers (Pennsylvania)

19 Feb - United States: IRS announces waiver of dyed fuel penalty in Texas

19 Feb - Poland: General ruling, proper classification of transactions using fuel cards for VAT purposes

18 Feb - France: Deferral of payment of civil aviation tax by airlines

18 Feb - Slovakia: VAT and e-commerce, measures effective 1 July 2021

17 Feb - Singapore: Goods and services tax measures in budget 2021

17 Feb - Thailand: VAT requirements for foreign providers of electronic services

17 Feb - UAE: VAT registration for sole proprietorships

15 Feb - Luxembourg: Reduced rate of subscription tax, investments in sustainable assets

15 Feb - United States: Franchise tax sales factor (Louisiana); sales tax when operator provided with rental equipment (New York State)

15 Feb - United States: Tax on digital advertising services is enacted (Maryland)

12 Feb - Belgium: Tax on securities accounts

11 Feb - Russia: Clarifications concerning VAT exemption for licenses of software and databases

9 Feb - Czech Republic: Expanded scope of VAT “mini-one-stop-shop” (MOSS) regime

9 Feb - Czech Republic: Waiver of VAT on medical items

8 Feb - Denmark: VAT relief measures

8 Feb - Thailand: Extended VAT return filing, payment deadlines; reduced land and building tax

8 Feb - United States: Medical services, tangible personal property (California); marketplace facilitators (Illinois); excise tax or surtax, CEO compensation (many state proposals)

5 Feb - Italy: Review of indirect tax measures in 2021 budget law

4 Feb - Poland: Proposed levy or advertising contribution, would apply for traditional and online advertising

4 Feb - Norway: New VAT return, electronic filing expected in 2022

4 Feb - Estonia: Increased excise tax rate for tobacco products in 2021

3 Feb - Italy: VAT registration by UK businesses (post-Brexit)

2 Feb - Oman: VAT registration via online portal, open 1 February 2021

1 Feb - United States: Amusement tax and personal property lease tax (Chicago); digital advertising analysis services, taxable information services (New York State)

1 Feb - United States: States proposing taxation of online ads, personal data, social media companies (CT, IN, NY, OR, WA)

January 2021

29 Jan - United States: Federal excise tax return filing dates for 2021

29 Jan - Serbia: Amendments to property tax law, effective 2021

29 Jan - Serbia: Guidance clarifying issuance of electronic invoices (e-invoices)

27 Jan - Kenya: Digital services tax, first return and payment expected in February 2021

27 Jan - Poland: Concession fee, offshore wind farms not subject to real estate tax

27 Jan - UAE: Preparing for VAT annual input tax apportionment

26 Jan - Bahrain: Updates to VAT general guide

26 Jan - India: Breach of employment contract payment subject to GST at 18% rate

26 Jan - Qatar: VAT regime expected to be announced in 2021

26 Jan - Saudi Arabia: Expanded exemptions from real estate transaction tax

25 Jan - Saudi Arabia: Extended penalty waiver for VAT returns, payments

25 Jan - United States: Sales tax exemption for food products (Louisiana); integrated email services and online educational services not subject to sales tax (New York State)

22 Jan - Malaysia: FAQs on tourism tax and bookings via online platforms

21 Jan - Canada: GST/HST and QST obligations for pension plans due 31 January 2021

20 Jan - Switzerland: VAT returns require electronic filing beginning 2021, new e-filing platform

20 Jan - Albania: Corporate income tax, VAT changes effective 2021

20 Jan - Philippines: VAT withholding on government payments, changes effective 2021

19 Jan - Cambodia: Stamp tax on transfers of property, company shares

19 Jan - EU: Taxation of digital economy, public consultation launched

19 Jan - Italy: Implementing decree for digital services tax; new deadlines

19 Jan - Netherlands: New policy statement on VAT fixed establishments

19 Jan - South Africa: VAT implication of employee secondments

15 Jan - Czech Republic: Default interest on VAT, user fees waived

15 Jan - Czech Republic: VAT and leases of residential real estate

15 Jan - Hungary: VAT reporting under electronic system, EKAER and real-time reporting

15 Jan - Italy: Deadlines for digital services tax extended

14 Jan - Italy: Reduction in excise tax on fuel in northeast region (CJEU judgment)

14 Jan - Canada: Insurance premium tax increased to 4% (Yukon)

14 Jan - UAE: Temporary VAT rate of 0% for medical equipment

14 Jan - United States: Investigations of digital services taxes in Austria, Spain, United Kingdom

13 Jan - Nigeria: Stamp tax on teller deposits, electronic transfers by banks

12 Jan - Netherlands: Adjustments to VAT return for employer-provided gifts, benefits, private use of company cars

12 Jan - Serbia: VAT amendments effective 1 January 2021

11 Jan - Bahrain: VAT registrations must be updated for companies converting to “with limited liability”

11 Jan - Mexico: Follow-up on income tax and VAT incentives in border regions

11 Jan - Mexico: Fourth list of foreign providers of digital services subject to VAT (for 2020)

11 Jan - Mexico: Tax legislative changes for 2021 and digital services

11 Jan - United States: Air transportation excise taxes (text of final regulations)

11 Jan - United States: Excise tax on excess compensation, parachute payments made by tax-exempt organizations (text of final regulations)

11 Jan - United States: Extended deadline for sales tax returns (Maryland); sales tax on rentals (Missouri)

8 Jan - Albania: New e-invoicing rules, procedures

8 Jan - United States: Craft beverage measures effective January 2021

8 Jan - United States: Section 4611(b) excise tax on domestic crude oil exports violates Export Clause (federal district court)

7 Jan - United States: Additional customs duties on imports from France suspended, digital services tax investigation

7 Jan - United States: Findings from investigations of digital services taxes in India, Italy, Turkey

7 Jan - UK: Tax implications of free trade agreement with the EU

7 Jan - Canada: Large businesses may claim all QST; phaseout of input tax refund restrictions (Quebec)

7 Jan - Oman: VAT rules and registration, effective date of 16 April 2021

5 Jan - Bahrain: Amended VAT place-of-supply rules for telecommunication services

5 Jan - Italy: VAT registration process for non-established UK businesses (post-Brexit)

5 Jan - United States: Additional U.S. customs duties expected effective 6 January 2021; response to French digital services tax

4 Jan - Malaysia: Indirect tax measures, Finance Act 2020

2020 Articles

December 2020

29 Dec - United States: Permanent reduction of excise tax rates for beer and spirits, tax credits for wine

28 Dec - Belgium: Temporary VAT relief measures; medical supply and real estate and construction sectors

28 Dec - Serbia: VAT measures effective beginning 1 January 2021

23 Dec - France: VAT and complex transactions, postponed effective date for remote sales, VAT group regime

23 Dec - Serbia: Excise tax changes regarding cigarettes, amendments to refund processes

22 Dec - Bulgaria: VAT measures effective beginning in 2021

22 Dec - United States: Extension of temporary dyed fuel tax relief, Wisconsin terminals

21 Dec - Bahrain: Recoverable input VAT incurred on capital asset

21 Dec - United States: Inventory tax credit, property taxes (Louisiana); accelerated sales tax payment dates (Massachusetts); sales tax, final purchasers (South Carolina)

18 Dec - United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers (COVID-19)

18 Dec - France: Revised approach to determining permanent establishment; income tax and VAT consequences (Conseil d’Etat decision)

18 Dec - Kenya: Digital services tax regulations provide details; scheduled effective date of 2021

18 Dec - UK: Post-Brexit indirect tax, direct tax changes expected in 2021

17 Dec - Bulgaria: Tax administrative measures, VAT amendments effective 1 January 2021

17 Dec - Germany: Supply of heat to property owners is subject to VAT (CJEU judgment)

17 Dec - Germany: VAT treatment of transfer of business as a going concern

17 Dec - Italy: Draft decree to implement digital services tax, consultation open through 31 December

17 Dec - Malaysia: Indirect tax bills presented to Parliament

17 Dec - OECD: Compendium of comments on “Blueprints” concerning tax challenges from digitalisation of the economy

16 Dec - Spain: Rules for post-Brexit recovery of VAT paid in UK

15 Dec - Spain: Proposals for regulations to implement the digital services tax

15 Dec - Bangladesh: Overview of tax measures, including VAT and other changes made in 2020

15 Dec - Canada: Review of GST/HST and other indirect tax changes for 2020

14 Dec - Canada: Updated sales tax guidelines for e-marketplace facilitators and sellers (Saskatchewan)

14 Dec - Netherlands: VAT relief for COVID-19 vaccines and test kits, proposed to apply into 2021 

14 Dec - Spain: VAT implications of manufacturing and distribution agreement; permanent establishment of non-resident company

14 Dec - UK: Post-Brexit customs, VAT and excise tax measures proposed for Northern Ireland

14 Dec - United States: Property tax, transfers between legal entities (California); sales tax on software (Indiana); taxable storage services (New York State)

11 Dec - Cambodia: Change to e-VAT refund system, effective 2021

11 Dec - Canada: Proposal for non-resident vendors and e-platform operators to be subject to GST / HST

11 Dec - Saudi Arabia: Recovery of input VAT by real estate developers

11 Dec - United States: Due date for tax returns, payments for alcohol industry annual filers

10 Dec - Bahrain: VAT relief for construction and real estate sector

10 Dec - Canada: Temporary relief from GST/HST for imports of face masks and shields

10 Dec - Vietnam: Guidance on VAT, mandatory e-invoicing delayed to 1 July 2022

9 Dec - Poland: Retail sales tax, no further delay expected; effective 1 January 2021

7 Dec - Romania: Reduced VAT rate of 5% for certain residential properties in 2021

7 Dec - Saudi Arabia: Regulations on e-invoicing and VAT

7 Dec - United States: Taxation of cloud computing and computer software (Chicago); treatment of internet sales (Multistate Tax Commission)

4 Dec - Spain: Deadline for certain VAT elections required by 30 December 2020

3 Dec - Russia: VAT requirements under new system for tracing goods

2 Dec - EU: ECOFIN agreement on reporting requirements for digital businesses (DAC7), views on international issues including the digital economy

2 Dec - France: Requirements for mandatory e-invoices beginning 2023

1 Dec - Canada: GST/HST and employer-sponsored pension plans, 31 December deadline

1 Dec - Canada: Non-resident businesses, platform operators to register for GST/HST

1 Dec - EU: Tax transparency rules to be extended to digital platforms

1 Dec - Germany: Opportunity in verifying rate of VAT on categories of goods

1 Dec - Luxembourg: VAT implications of Brexit for supplies of goods and services

1 Dec - Mexico: Reduced income tax and VAT rates as incentives for the northern and southern border regions

1 Dec - Saudi Arabia: Deadline of 31 December 2020 for waiver of penalties for VAT and excise tax

November 2020

30 Nov - Hong Kong: Reduction of stamp tax (duty) on commercial property sales

30 Nov - UK: Indirect tax developments (late November 2020)

30 Nov - UK: Lower rates of stamp duty land tax, mixed residential and non-residential property purchases

27 Nov - France: Input VAT deductions, services provided by head office to branches (Conseil d’Etat decision)

25 Nov - Austria: VAT exemption for COVID-19 vaccine, reduced VAT rate for other items

25 Nov - Bahrain: VAT treatment of medical coverage provided by insurance companies to their employees

25 Nov - Hungary: VAT rate on takeaway meals temporarily reduced to 5% (COVID-19)

24 Nov - South Africa: Clarification of VAT apportionment calculations

23 Nov - United States: Sales tax on mobile devices and wireless services (California); timing of sales tax remittances (Massachusetts)

20 Nov - Malaysia: Updated guides for sales tax and services tax

19 Nov - Hungary: Proposed temporary reduction of VAT rate of 5%, residential units

18 Nov - Belgium: Property tax reductions for assets during “unproductive” periods (COVID-19)

18 Nov - Sri Lanka: Indirect tax proposals in 2021 budget

18 Nov - UAE: VAT obligations of real estate management entities in Dubai

17 Nov - Australia: Single property tax proposed in New South Wales budget for 2020-2021

17 Nov - Egypt: Summary of 2020 tax decrees, laws including indirect tax items

17 Nov - Portugal: VAT deductions on professional services related to unrealized acquisition, capital set-aside (CJEU judgment)

16 Nov - United States: Sales and use tax, digital advertising receipts, computer software (New York); sales and use tax exemption for industrial manufacturing (Virginia)

16 Nov - Spain: VAT-related elections for 2021 require action in November 2020

16 Nov - Belgium: Possible changes for periodic VAT return

13 Nov - Belgium: Extension of reduced VAT rate for residential demolition and reconstruction

13 Nov - India: Certain taxpayers must issue e-invoices beginning in 2021

12 Nov - Ireland: Postponed VAT accounting for imports

12 Nov - Spain: Details of digital services tax

11 Nov - Czech Republic: Transposition of rules for VAT quick fixes, intra-Community supply of goods

11 Nov - Poland: Legislative measures implementing EU VAT directives for e-commerce transactions

10 Nov - South Africa: Proposed change to VAT treatment of cross-border leases of ships, aircraft, rolling stock

9 Nov - Mexico: Taxation of digital services, enactment expected for January 2021 effective date

9 Nov - Myanmar: Relief for company directors unable to comply with residence requirements (COVID-19)

9 Nov - South Africa: VAT apportionment calculations for “mixed supplies” and dividends

6 Nov - Cyprus: VAT payments, extended deadlines

5 Nov - Belgium: Tax on securities accounts; specific anti-abuse measure effective retroactively (30 October 2020)

3 Nov - Czech Republic: Consideration for marketing services rendered abroad subject to VAT

3 Nov - Italy: Updates on e-invoicing, tax receipt lottery, daily payments

3 Nov - Slovakia: Right to input VAT deduction by importer (CJEU judgment)

2 Nov - Bahrain: Reimbursements subject to VAT and non-taxable disbursements

2 Nov - UK: Indirect tax developments (late October 2020)

2 Nov - United States: Property tax (California); throw-back rule (Indiana)

October 2020

30 Oct - Belgium: VAT regime for vouchers

29 Oct - EU: Effects of and considerations about VAT rate reductions (COVID-19)

29 Oct - Lithuania: Change to VAT refund process effective 1 January 2021

28 Oct - Germany: Guidance on VAT corrections with retroactive effect

28 Oct - Germany: Method for calculating tolls on trans-European road network (CJEU judgment)

28 Oct - Oman: English translation of VAT law

28 Oct - Spain: Use of cost-sharing agreements to recover input VAT

27 Oct - Italy: VAT paid by companies for pre-paid SIM cards used by employees; refund opportunities

27 Oct - Portugal: Postponed deadline; certified invoicing software used by VAT-registered entities

27 Oct - Saudi Arabia: Services related to tangible goods subject to VAT at 15% rate

23 Oct - GCC countries: Comparison of VAT regimes in Bahrain, Oman, Saudi Arabia, UAE

22 Oct - Mexico: Taxation of digital services, legislative update

21 Oct - Malta: VAT measures in budget 2021

21 Oct - Spain: Digital services tax finalized, effective in January 2021

20 Oct - Nigeria: Tribunal holds commercial rent is subject to VAT; conflicting opinion

20 Oct - Poland: Expanded scope of VAT bad-debt relief (CJEU judgment)

19 Oct - France: Digital services tax to be paid in December 2020

19 Oct - United States: Exception from franchise and excise tax for financial institutions (Tennessee)

19 Oct - Oman: VAT law is published; VAT implementing regulations expected before October 2021

19 Oct - UK: Indirect tax developments (October 2020)

15 Oct - Hungary: Advertisement tax, no infringement of EU state aid rules (CJEU Advocate General’s opinion)

15 Oct - Italy: VAT exemption for services supplied by cost-sharing group to VAT group

15 Oct - Luxembourg: Indirect tax, VAT measures in 2021 budget

15 Oct - Poland: Tax on retail sector, no infringement of EU state aid rules (CJEU Advocate General’s opinion)

14 Oct - Oman: VAT regime, effective date of April 2021

14 Oct - Spain: Update on financial transaction tax on transfers of shares in large companies

14 Oct - UAE: Clarifications of VAT rules

13 Oct - France: Introduction of VAT group regime

13 Oct - Ireland: VAT, indirect tax measures in budget 2021

12 Oct - Romania: Referral to CJEU, concept of fixed establishment for VAT purposes

12 Oct - United States: Sourcing rules for sales of personal property (Arizona); corporate excise tax (Massachusetts); commercial rent tax (New York City); marketplace facilitators (Vermont)

9 Oct - Cambodia: Procedures for e-commerce licence or permit; e-commerce service providers and exemptions

9 Oct - Czech Republic: Status of digital tax proposal

9 Oct - Saudi Arabia: Details of real estate transaction tax

9 Oct - United States: Alcohol industry, third quarter excise tax returns due 14 October

8 Oct - Montenegro: Measures requiring e-filing of VAT returns, changes to items subject to “reduced VAT rate”

8 Oct - Spain: VAT e-commerce rules, update

7 Oct - Belgium: Electronic invoicing (e-invoicing) by 2025

7 Oct - Ireland: Possible indirect tax considerations, budget 2021

7 Oct - Malta: VAT and cross-border sales of goods and services

6 Oct - Malaysia: Sales tax exemption expansion

5 Oct - Belgium: VAT deduction for publicity and brokerage costs of real estate developers (CJEU judgment) 

5 Oct - India: Tax withholding at rate of 1% on transactions with e-commerce operators

5 Oct - Saudi Arabia: Real estate transaction tax

5 Oct - United States: Market-based sourcing rules, sales of intangible personal property (California); local business license tax (South Carolina)

1 Oct - Canada: Indirect tax measures in Newfoundland and Labrador budget

1 Oct - Myanmar: Changes to special goods tax rates for certain consumer products

September 2020

30 Sep - Bahrain: VAT refund application form for non-resident businesses

30 Sep - EU: Review of the proposal for plastic tax, environmental-related measures

30 Sep - Hungary: Real-time invoice reporting of VAT; “grace period” until 31 March 2021

30 Sep - Mexico: Relief from payments of ticket tax for certain public performances (Mexico City)

30 Sep - Oman: Update on proposed VAT measures

29 Sep - Costa Rica: Update on VAT and cross-border digital services

29 Sep - Germany: Digital VAT package and distance sales proposals; other VAT developments

28 Sep - Malaysia: Service tax and disbursements vs. reimbursements

28 Sep - Netherlands: VAT exemption for asset management services (pending before Supreme Court)

28 Sep - Saudi Arabia: Draft regulations on electronic invoicing

28 Sep - United States: Sales and use tax obligations of online travel company (Arkansas) and of software service provider (Colorado)

25 Sep - Mexico: Reform initiative to reduce VAT refund timing

24 Sep - Canada: Plans to tax large digital companies

23 Sep - Canada: PST rebate for machinery and equipment purchases (British Columbia)

23 Sep - Philippines: Proposed legislation for taxation of digital services

22 Sep - Vietnam: VAT, foreign contractor tax developments

21 Sep - Switzerland: Mandatory e-filing of VAT returns beginning in 2021

21 Sep - United States: Motor vehicle use tax, rental car company (Oregon)

21 Sep - United States: Remote seller, marketplace facilitator update (Colorado, Illinois, Mississippi, Tennessee)

18 Sep - Thailand: VAT rate reduction, social security contribution rate reduction

18 Sep - United States: Excise tax on college net investment income (final regulations)

17 Sep - Canada: Carbon tax, PST changes for beverages postponed to 2021 (British Columbia)

16 Sep - Costa Rica: Temporary VAT exemption for construction services

16 Sep - Nigeria: Rental income not subject to VAT (tribunal decision)

15 Sep - EU: Recovery package, multi-year budget including environment-related measures and “plastic tax”

14 Sep - Bahrain: VAT and transfers of going-concern; zero-rated VAT for expenses prior to building permit

14 Sep - Mexico: Second bi-monthly list, foreign providers of digital services subject to VAT

14 Sep - United States: Extra semi-monthly excise tax periods, five due dates in September 2020

14 Sep - United States: Sales tax enforcement action against online grocery delivery platform (District of Columbia)

11 Sep - Mexico: Proposed legislative changes regarding digital services tax, VAT, excise tax on fuel

10 Sep - EU: Report of VAT gap for 2018

10 Sep - Bahrain: VAT assessment process and appeals procedures (FAQs)

10 Sep - Greece: Deadline for VAT payments apparently extended to 30 April 2021 (COVID-19)

8 Sep - Australia: Land tax relief in South Australia, six-month extension

7 Sep - UK: Indirect tax updates (August, September 2020)

4 Sep - Greece: New indirect tax and VAT measures

3 Sep - Italy: Claims for VAT refunds do not require bank guarantees

2 Sep - Portugal: VAT “quick fixes” transposed into domestic law

2 Sep - Belgium: VAT ruling, copyright transferred to company by individual director

1 Sep - Malaysia: Updated service tax policies reflect digital services tax measures

August 2020

31 Aug - Poland: Sugar tax on beverages; legislation enacted

27 Aug - Argentina: Electronic registration, VAT portal

27 Aug - Canada: Indirect tax measures enacted in British Columbia

27 Aug - Canada: Investors to share data with investment plans for GST/HST compliance

26 Aug - Poland: Proposed amendments intended to simplify VAT law

26 Aug - UAE: VAT treatment of e-commerce sales

25 Aug - India: Security transfer tax on equity shares; service tax liability of banks

25 Aug - Singapore: GST legislative proposal

24 Aug - Italy: Recovery of late-charged input VAT following self-disclosure

24 Aug - United States: Sales tax, cellular equipment (Nebraska)

20 Aug - Malaysia: Guide on taxation of digital services by foreign service providers

19 Aug - Canada: Extended relief from interest, penalties for Ontario business indirect taxes

19 Aug - Ireland: Summary of indirect tax developments (summer 2020)

18 Aug - Hungary: Tax legislative measures include changes to local tax and VAT

17 Aug - Ecuador: Digital services subject to VAT

17 Aug - United States: Sales tax exemption for computers, high-tech companies (Georgia); sales tax on amusement (Missouri)

14 Aug - EU: Tax on plastic, CO2 emissions proposed in environment-related measures

13 Aug - Czech Republic: Rate of interest payable to taxpayers on excess VAT

13 Aug - United States: IRS reminder of heavy highway use tax deadline

12 Aug - Philippines: Proposed legislation, taxation of digital economy

10 Aug - Oman: Guidance regarding excise tax imposed on certain beverages, products

10 Aug - United States: Arizona (airport trip fees); Maryland (premium-receipts tax)

7 Aug - United States: Postponed deadline, federal excise tax for sports fishing, archery equipment (COVID-19)

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

29 Jul - UK: Possible expansion of qualifying expenditure for R&D tax credits to include data, cloud computing costs

29 Jul - United States: Excise taxes on air transportation of persons or property; aircraft management services exemption

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

20 Jul - United States: Sales tax, advertising (D.C.); electric vehicle charging stations, sales tax (Georgia and South Carolina);  electronic information services (Ohio)

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

14 Jul - United States: French digital services tax; additional 25% customs duties suspended until January 2021

13 Jul - UK: A step closer to enacting digital services tax

13 Jul - United States: Sales tax, transfer tax (California, Illinois)

13 Jul - United States: Remote seller, marketplace facilitator update (Mississippi, North Carolina, Rhode Island, Tennessee) 

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: No sales tax for contractor (Arkansas); sales tax, remote sales (Louisiana); no sales tax when no ownership (Missouri); no consolidated excise tax permitted (Tennessee)

8 Jun - United States: Self-insured health insurance annual excise tax

8 Jun - Romania: VAT implications after receiving subsequent price discounts (CJEU judgment)

5 Jun - United States: Excise tax on excess compensation, parachute payments made by tax-exempt organizations (proposed regulations)

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 - Nigeria: Foreign companies having “significant economic presence” for tax purposes, including those deriving income through digital means

1 Jun - Saudi Arabia: Increased customs duties, effective 10 June 2020

1 Jun - United States: Excise taxes on alcoholic beverages (TTB final regulations)

1 Jun - United States: Sourcing of services (Michigan), sales tax on software and related training (South Carolina)

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

19 May - Portugal: VAT deduction limitation when capital for new investment is set aside (CJEU Advocate General’s opinion)

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

13 May - United States: Additional B&O tax imposed on financial institutions violates Commerce Clause (Washington State)

12 May - South Africa: VAT implications for landlords with rental income reductions

11 May - UAE: No changes to VAT rate

11 May  - United States: Source of sales, military aircraft (Texas); internet taxation barred by federal law (Virginia)

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: Storage use tax exemption (Illinois); digital advertising tax (New York); membership fees, sales tax (South Carolina)

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 - 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

27 Apr - United States: Manufacturing exemption (Arkansas); bank tax (South Carolina); taxable data processing (Texas); internet sales (multistates)

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

13 Apr - United States: Sales tax refund electricity (New York); franchise tax (Texas); restaurant platforms, sales tax (Utah)

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

6 Apr - United States: Sales tax liabilities of marketplace facilitators (South Carolina, Tennessee, Washington State)

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

30 Mar - United States: Online platform for short-term rentals (Florida); taxable rental of tangible personal property (Missouri); resale exemption (Missouri)

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 - United States: Excise tax relief, distilled spirits used to produce hand sanitizers (responding to 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

17 Mar - Netherlands: VAT treatment of composite services, fund management (CJEU Advocate General opinion in UK referral)

16 Mar - Spain: Digital services tax legislation, update

16 Mar - United States: Sales tax on digital products (Maryland); digital tax on advertising, proposal (New York)

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)

9 Mar - United States: Sales tax nexus (Indiana); resale exemption, gym equipment (Texas); sales tax and ticket sales (Utah)

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)

3 Mar - Hungary: Tax on advertising not precluded, but penalty regime held incompatible with EU law (CJEU judgment)

2 Mar - Italy: “Letters of intent” procedures, VAT relief for habitual exporters

2 Mar - Malaysia: Service tax and digital services

2 Mar - United States: Source of revenue, online platforms (Florida); property tax exemption for manufacturers (Louisiana); sales tax refunds (Washington State)

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: Digital media and animation tax credits, excise taxes on tobacco and vaping products (Nova Scotia)

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)

10 Feb - United States: Sales tax liability of vehicle-sharing service (Colorado); sales tax on pre-written software (Massachusetts)

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: Repeal of legislation expanding sales tax base, increased sales and use tax rate (Utah)

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)

27 Jan - United States: Use tax on trailers (Arkansas), sales tax remittances (Massachusetts), tax on data-related income (New York)

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

21 Jan - United States: State high court allows home improvement retailer bad debt deduction concerning sales, B&O tax (Washington State)

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: Remote sellers and marketplace facilitators update (D.C., Georgia, Iowa, Kansas, Maryland, Nebraska)

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)

15 Jan - United States: Proposed regulations on cloud-computing, digital-content transactions; public hearing scheduled

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)

13 Jan - United States: Use tax, licensing agreements (Colorado); telecommunication, municipal license tax (Missouri)

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 - Austria: Tax plans of newly inaugurated government; possible increased airline ticket and gasoline taxes

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 collected for online sales, remitted to state instead of local tax authority (Louisiana)

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

16 Dec - United States: Sales tax-related guidance and court decisions (Pennsylvania, Texas, Washington State)

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

9 Dec - United States: Sales tax changes or indirect tax-related items (California, Chicago, South Carolina, Washington State)

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 

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