KPMG’s summary of taxation of the digital economy developments [PDF 2.85 MB] (last updated 27 June 2022)

KPMG’s summary of e-invoicing and digital reporting developments [PDF 2.5 MB] (last updated 1 August 2022)

Recent Articles

August 2022

10 Aug - Australia: Draft update to GST treatment of cross-border supplies, digital currency

10 Aug - Korea: Tax reform proposals for 2022 include VAT measures, postponed tax on financial investment income 

8 Aug - United States: Retail delivery fee imposed on taxable tangible personal property (Colorado)

5 Aug - France: Status of windfall profits tax proposal

5 Aug - South Africa: Tax authority targets e-service suppliers and VAT compliance

5 Aug - Spain: Proposal for windfall profit taxes on energy companies and banks

4 Aug - United States: Credit for renewable fuels reduces excise tax, but deduction limited to excise tax actually paid (court decision)

4 Aug - Vietnam: VAT measures relating to real estate transfers, power plants, and investment projects

3 Aug - Bahrain: VAT violations identified during field inspections

2 Aug - Botswana: Temporary reductions in VAT rates

2 Aug - Hong Kong: Intra-group share transfer involving UK LLPs eligible for stamp duty relief (court decision)

2 Aug - Poland: Draft bill to implement EU single-use plastics directive

2 Aug - Poland: Summary of recent indirect tax developments

2 Aug - Malaysia: Proposed measures for sales tax on low-value goods include new requirements for online sellers

1 Aug - Malaysia: Guidance on service tax exemption for digital payment services by local non-bank providers

1 Aug - Indonesia: Guidance regarding taxation of coal mining sector, including VAT

1 Aug - United States: No exemption from sales and use tax for container-recycling machines (Michigan); franchise tax credit for R&D activities (Texas)

July 2022

29 Jul - Dominica: Tax measures in 2022-2023 budget, including customs and VAT

29 Jul - Lithuania: VAT relief to support Ukraine

28 Jul - KPMG report: Global overview of environmental taxes, incentives and grants (table)

26 Jul - Bolivia: Measures regarding persons conducting business but not registered for VAT purposes

26 Jul - Poland: Real estate tax rates on land and buildings; tax-deductible costs of sale of real estate

26 Jul - Romania: Summary of recent tax law changes, including VAT and excise tax

25 Jul - India: Guidance that deferred payments for road construction not exempt from GST held invalid (high court decision)

25 Jul - UK: “Windfall tax” on extraordinary oil and gas profits receives Royal Assent

25 Jul - United States: Sales and use taxes on marketplace facilitator (Tennessee)

22 Jul - EU: Infringement procedures against UK for not complying with parts of Ireland / Northern Ireland Protocol including excise and VAT rules

22 Jul - Malaysia: Indirect tax bills presented to Parliament

22 Jul - Slovenia: Increased “fire fee” rate, effective 1 October 2022

21 Jul - Canada: Luxury tax on aircraft effective 1 September 2022

20 Jul - Mexico: Condition provided in procedure file 85/CFF relating to CFDI held unconstitutional (court decision)

20 Jul - United States: State and local sales tax, technology-related tax developments for online marketplaces, broadband equipment (second quarter 2022)

19 Jul - Poland: Pre-consultation on assumptions for digital platform owners (DAC7)

19 Jul - Poland: Remarks to draft VAT bill; consultation on VAT groupings; proposed amendments to excise tax guarantee provisions

18 Jul - Czech Republic: Tax priorities of the Czech EU Presidency

18 Jul - Czech Republic: Waiver of default interest on VAT granted (Supreme Administrative Court decision)

18 Jul - United States: Applicability of litter fee (New Jersey); sales and B&O tax treatment of NFTs (Washington State)

14 Jul - Bulgaria: Changes in VAT, excise tax (duties), and fuel relief (compensation) legislation

14 Jul - Canada: Regulatory fee on business insurance coverage reduced (Alberta)

14 Jul - Mexico: List of 155 registered foreign providers of digital services (as of 30 June 2022)

13 Jul - Panama: Guidance on use of authorized fiscal equipment, electronic invoicing

12 Jul - Indonesia: Income tax and VAT treatment of crypto trading and fintech transactions

12 Jul - Indonesia: New implementing regulations of VAT law

12 Jul - Poland: Excise duty regulations compliant with EU directive, VAT on chain transactions (CJEU action)

12 Jul - Tanzania: Tax measures in Finance Act, 2022 include VAT and excise tax changes

11 Jul - India: Guidance on definition of virtual digital asset subject to new tax regime

11 Jul - India: Guidance on tax withholding on transfers of virtual digital assets other than through an exchange

11 Jul - India: Measures incorporating GST Council recommendations

11 Jul - India: Supplier entitled to refund of accumulated input tax credit under inverted tax structure (high court decision)

11 Jul - Pakistan: Tax measures enacted in Finance Bill 2022

11 Jul - Philippines: Guidance regarding receipts and invoices

11 Jul - UAE: One-year time limit for claiming VAT refunds by tourists

11 Jul - United States: Changes to corporate net income tax laws, other tax changes (Pennsylvania)

8 Jul - Netherlands: Policy statement on VAT fixed establishments reflects position change

7 Jul - Italy: Withholding tax on services provided by property intermediation platform via internet (CJEU Advocate General opinion)

6 Jul - Gibraltar: Indirect tax measures in budget 2022

6 Jul - Hungary: Financial transaction tax extended to cross-border payment services

5 Jul - France: Tax authorities issue revised guidelines regarding VAT “option to tax” for financial services

5 Jul - Tanzania: Tax proposals in budget 2022-2023 include tax on digital services provided by non-residents

5 Jul - Uganda: VAT and excise tax proposals in budget 2022-2023

1 Jul - Cambodia: Supplemental guidance regarding VAT on tangible fixed assets

1 Jul - EU: Waiver of customs duties and VAT on import of “life-saving goods” to Ukraine

1 Jul - India: GST Council recommends rate rationalization and clarification measures

1 Jul - Netherlands: Temporary reduction in VAT on energy and excise duties on fuel

June 2022

30 Jun - Canada: 2022 federal budget bill enacted, includes luxury tax

30 Jun - Canada: New measures to harmonize with federal budget, including indirect tax measures (Quebec)

30 Jun - South Africa: VAT on indemnity payments not deductible (court decision)

29 Jun - Bahrain: Updated list of goods subject to excise tax; shipment of cigarettes with excise digital stamps

29 Jun - Malaysia: Extension of payment period under voluntary disclosure program for indirect taxes

29 Jun - Slovakia: Proposed changes to VAT law

28 Jun - Belgium: Temporary VAT rate reduction for face masks, supplies of electricity, gas, and heat

28 Jun - KPMG report: Shipping and offshore tax update (June 2022)

28 Jun - United States: Procedures for requesting that substances be added or removed from Superfund list (Rev. Proc. 2022-26)

27 Jun - Estonia: Reduced VAT on media outlets and excise duty on special-purpose diesel fuel

27 Jun - Serbia: Reminder of 1 July 2022 deadline for certain e-invoice obligations

27 Jun - UK: Draft legislation for “windfall tax” on extraordinary oil and gas profits

27 Jun - United States: Sales and use tax changes (Iowa); certiorari denied in case concerning VoIP collection of E-911 tax (Oregon); Seattle payroll expense tax upheld, certiorari denied in case concerning B&O tax surcharge financial institutions (Washington State)

24 Jun - United States: IRS announces Superfund chemical excise tax rates

24 Jun - United States: IRS provides FAQs on the reinstated Superfund chemical excise tax

23 Jun - Canada: Reminder of provincial sales tax obligations of marketplace facilitators (British Columbia)

23 Jun - Denmark: New VAT rules regarding transport services

23 Jun - UAE: VAT imposed on gold items, jewelry

22 Jun - Australia: Property tax measures in 2022-2023 budget (New South Wales)

22 Jun - India: Uniform procedures for GST refund claims

21 Jun - Bangladesh: Indirect tax proposals in Finance Bill 2022

21 Jun - Malaysia: Sales tax exemption on purchase of passenger cars ends 30 June 2022

21 Jun - Poland: Update on mandatory e-invoicing, proposed extension of 0% VAT rate to support Ukraine

17 Jun - Belgium: FAQs on VAT treatment of furnished accommodations

17 Jun - Denmark: Interest surcharges for tax corrections, including for VAT, enacted

17 Jun - Sweden: Property tax investigation regarding industrial properties

16 Jun - Canada: 2022 federal budget passes third reading, includes luxury tax

16 Jun - Canada: New QST annual information return for distribution platform operators due 30 June 2022 (Quebec)

16 Jun - Malaysia: Summary of income and stamp tax developments for second quarter 2022

15 Jun - Bolivia: Increased penalties regarding noncompliant invoices

15 Jun - United States: Proposed changes to R&D regulations, sales tax exemption or franchise tax credit (Texas)

14 Jun - Cambodia: Exchange rates for VAT-registered taxpayers

14 Jun - Hungary: New "extra profit" surtaxes, financial transaction taxes, and other miscellaneous tax increases

14 Jun - Poland: Extension of anti-inflation measures, including VAT, sales and excise tax rate reductions and exemptions

14 Jun - Portugal: VAT rate for elevator repairs and maintenance (CJEU judgment)

14 Jun - Czech Republic: VAT perspective on early termination of energy supplies; VAT treatment of promotional events

13 Jun - Czech Republic: Proposed increase in VAT registration limit, income limit for applying lump-sum tax regime

13 Jun - Belgium: Extension of VAT filing deadlines

13 Jun - United States: Sales tax holiday for food (Tennessee); corporate payment card management not taxable data processing (Texas); conducting business in-state without physical presence, pre-Wayfair (Wisconsin)

13 Jun - Mexico: Electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 January 2023 (six-month extension)

10 Jun - Mexico: Extended deadline regarding rules for cancelling electronic invoices

10 Jun - Singapore: Deferment of GST administrative concession removal for recovery of overseas brokerage fees and costs

10 Jun - Singapore: GST zero-rating for exported goods “hand-carried” by motor vehicle (court decision)

10 Jun - Singapore: Transitional issues arising from GST rate increase

9 Jun - Canada: PST requirements for marketplace facilitators enacted (British Columbia)

9 Jun - Panama: Exemption from selective consumption tax for electric vehicles

7 Jun - Netherlands: Transfers of real property qualified as transfers of going concern for VAT purposes (court decisions)

7 Jun - United States: Future of consumer and retail—indirect tax perspective

6 Jun - United States: Apportioning sales and use tax for software used in more than one state (Massachusetts); nexus and VoIP (Oregon) and online marketplace (Washington State)

6 Jun - Poland: Reduced interest rate on voluntary payments, exchange rate for corrective VAT invoices (court decisions)

6 Jun - Vietnam: Deferral of tax payments, including VAT (COVID-19)

6 Jun - Australia: Land tax measures in 2022-2023 budget (South Australia)

2 Jun - Australia: Luxury car tax threshold rises for FY 2022-23

2 Jun - Saudi Arabia: Penalty waiver relaunched for all taxes, including VAT and excise tax

2 Jun - Switzerland: Possible revisions of VAT law include measures affecting electronic platforms

1 Jun - Malaysia: Updated sales tax, excise duties and customs orders

May 2022

31 May - Germany: Summary of VAT developments

31 May - India: Service tax payable on secondment of employee from foreign affiliate

31 May - Poland: Fixed establishment of German entity under VAT law (court decision)

31 May - Australia: Land tax relief measures in 2022-2023 budget (Tasmania)

27 May - Australia: Guidance under stamp duty act (New South Wales)

27 May - Greece: Extension of deadline for submission of sales and purchases data

27 May - Thailand: Excise tax and customs incentives for electric vehicles

27 May - UK: “Windfall tax” on extraordinary oil and gas profits announced

24 May - Australia: Stamp duty act enacted (New South Wales)

24 May - Netherlands: New policy statement on insurance premium tax

23 May - Denmark: Legislative proposals regarding interest surcharges for tax corrections, including for VAT

23 May - India: No GST payable by Indian importer on reverse charge on ocean freight paid by foreign seller (Supreme Court decision)

23 May - Poland: National e-invoicing system; contractual penalties for VAT withdrawal; VAT grouping provisions

23 May - UAE: Voluntary disclosure penalties under revised tax-related penalty regime

20 May - Bolivia: Taxpayer billing information systems, registration rules

20 May - Trinidad and Tobago: Property tax implementation expected in 2022

19 May - New Zealand: Extension of fuel tax reduction measures in budget 2022

18 May - Bahrain: Extended implementation dates for digital stamp regime for tobacco

17 May - Cambodia: Guidance on VAT reverse-charge mechanism for e-commerce transactions

17 May - Poland: Proposed extension through 31 July 2022 of anti-inflation measures, including sales and excise tax exemptions and reductions

16 May - United States: Retail delivery fee (Colorado); sales tax on passed-through costs (Kansas); sales tax legislative updates (multiple states)

12 May - Mexico: Requirement to include consignment note complement with electronic invoices

12 May - Switzerland: VAT analysis of tokenized commodities trading

11 May - Spain: Details about tax on landfill, waste incineration

11 May - Vietnam: Recommended focus on tax audit and inspection of high-risk industries and areas (invoices)

10 May - Belgium: Extension of VAT deadline

10 May - Bolivia: Extension of VAT deadlines for April 2022

10 May - Czech Republic: Temporary reduction in fuel excise duties, VAT treatment of fuel cards, interest on retained VAT deductions

10 May - Poland: Deadline for notification about payments to whitelist of VAT taxpayers remains extended

9 May - Greece: Obligations to submit sales and purchases data

9 May - Mexico: Third modification to miscellaneous tax resolution 2022 and tool for validation of electronic invoices data

6 May - Mexico: Validation of data in electronic invoices

6 May - Belgium: Update on VAT refund procedures and temporary measure for demolition and reconstruction

5 May - France: Revised guidelines on VAT exemption for insurance and related services

5 May - Canada: Budget bill receives first reading; indirect tax measures from 2022 budget

4 May - Australia: Overview of indirect tax measures in 2022-2023 budget (Victoria)

4 May - Colombia: Customs and VAT effects of extension of health emergency

2 May - Germany: “Leasing” of virtual land in online game not subject to VAT; other VAT developments

2 May - United States: Credit card surcharges subject to sales tax (Minnesota); free gift cards and sales tax (New York);  expanded marketplace facilitator definition (Oklahoma)

April 2022

28 Apr - Spain: Excise taxes on non-reusable plastic packaging, landfills

28 Apr - Spain: Requirements for invoicing computer software and standardized record format

27 Apr - Bahrain: Updated list of goods subject to excise tax

27 Apr - Belgium: Requirement to report information about tourist accommodations not contrary to EU law (CJEU judgment)

27 Apr - EU: Recommendation to strengthen VAT cooperation with Norway

26 Apr - Greece: Extension of deadline for building constructors to submit to VAT suspension regime

26 Apr - Greece: Guidance on intra-community transactions, or “quick fixes,” for VAT purposes

26 Apr - Poland: Online purchases via foreign sites taxable; VAT on invoices

25 Apr - Chile: Recent VAT developments

25 Apr - United States: Use tax on promotional items (Texas)

22 Apr - United States: Tax credit applied against fuel excise tax reduces excise tax liability (Sixth Circuit)

22 Apr - Philippines: Updated VAT guidance regarding export enterprises

21 Apr - Bahrain: Taxpayers required to complete survey regarding invoicing

21 Apr - Kenya: VAT proposals concerning online transactions, digital marketplaces in finance bill

19 Apr - Poland: Real estate reporting; taxpayer information sharing; tax-deductible costs; auxiliary services and VAT

19 Apr - Sweden: Bank tax measure, reduced energy tax for farmers in spring budget

18 Apr - United States: “Sale for resale” exemption from sales tax (Texas)

15 Apr - United States: Superfund excise taxes, relief regarding failure to deposit penalties

15 Apr - United States: New services subject to sales and use tax; excise tax on motor vehicles rentals or sharing; tax on electric vehicle charging (Kentucky)

14 Apr - Bolivia: Further extension of VAT deadlines

14 Apr - EU: Directive on reduced rates of VAT

14 Apr - Poland: New VAT-R form template; exemption from excise tax on energy products (CJEU judgment)

14 Apr - Serbia: VAT refunds to foreign taxpayers for 2021

14 Apr - Canada: Investment limited partnerships’ annual GST/HST and QST returns due 30 June 2022

13 Apr - Canada: Real estate-related tax measures in 2022 budget (Manitoba)

13 Apr - Bahrain: Digital stamp regime for tobacco

12 Apr - Bolivia: Extension of certain VAT and tax deadlines

12 Apr - Czech Republic: VAT considerations regarding donations to Ukraine, leaseback transactions, one-stop-shop (OSS) regime

12 Apr - EU: Excise tax rates for alcohol; public consultation and request for comments

12 Apr - Malaysia: Guidance on sales tax exemption on importation of pallets

12 Apr - Philippines: Guidance concerning VAT certifications, other measures

11 Apr - Kenya: Indirect tax measures in budget 2022-2023

11 Apr - Latvia: Information about denied VAT refund claims, other tax matters made publicly available

11 Apr - Latvia: No VAT on delivery of goods to Ukraine

8 Apr - Canada: Indirect tax provisions in federal budget for 2022

8 Apr - Canada: Relief from retail sales tax on home insurance in 2022 budget (Newfoundland and Labrador)

8 Apr - Romania: Determining VAT liability when affiliated entity or subsidiary provides services and resources (CJEU judgment)

8 Apr - Saint Lucia: Certain stock transfers not subject to stamp tax (duty)

8 Apr - South Africa: VAT treatment of leasing of aircraft engines

8 Apr - United States: Digital advertising services tax, estimated tax payment form is released (Maryland)

7 Apr - Netherlands: Update on bill to implement EU Directive on reporting obligations of digital platforms (DAC7)

7 Apr - Brazil: Extension of excise tax (IPI), products imported under new Mercosur common nomenclature

7 Apr - Brazil: State-level sales tax (ICMS) reporting by banks and financial institutions

7 Apr - Canada: Expansion of, increase in non-resident home buyers tax (Ontario)

7 Apr - Belgium: Guidance regarding amended VAT exemption for medical professions and hospitals

6 Apr - EU: Implementing regulation on VAT and e-commerce transactions; guidance for payment service providers

4 Apr - Malaysia: Excise tax on pre-mixed beverages (including certain coffees and teas) postponed

4 Apr - United States: Items subject to sales tax; rental car excise tax; fees for electric charging stations (Kentucky)

1 Apr - Canada: Provincial sales tax changes, effective 1 April 2022 (Saskatchewan)

1 Apr - France: Administrative guidance regarding digital services tax held invalid (Conseil d'Etat decision)

1 Apr - Poland: Update on mandatory use of electronic invoices, VAT implications

March 2022

31 Mar - Australia: Energy-related tax measures pass parliament

31 Mar - Belgium: Temporary VAT rate reduction for supplies of electricity, gas, solar panels and heaters, face masks

31 Mar - Canada: Indirect tax measures in 2022 budget (Nova Scotia)

31 Mar - Germany: VAT relief measures in response to war in Ukraine

31 Mar - Italy: New energy tax measures including windfall profits tax; Ukraine-related tax relief measures

31 Mar - India: GST amnesty program for Maharashtra State

29 Mar - India: Procedures for examining GST returns for FY 2017-18 and FY 2018-19

29 Mar - Australia: Indirect tax measures in 2022 federal budget

29 Mar - Canada: Proposed luxury tax on vehicles, boats, and aircraft

29 Mar - Poland: New structure of electronic form for VAT invoices

29 Mar - Switzerland: Reminder to claim VAT refund for 2021 before June 2022 deadline

28 Mar - United States: Butane not eligible for tax credit; tax on exports of domestic crude oil held unconstitutional (Fifth Circuit)

28 Mar - United States: Reporting by online marketplaces (Colorado); sales tax of software (Iowa); sales tax and digital clubs (Missouri); sales tax and transactions involving virtual currency (New Jersey)

25 Mar - United States: Comptroller’s sourcing position in satellite radio case rejected by state’s high court (Texas)

25 Mar - North Macedonia: VAT and excise tax changes

25 Mar - Canada: Reminder of 30 April 2022 deadline, tax on cross-border insurance

25 Mar - Canada: Reminder of 31 March deadline, sales tax rebate for machinery and equipment (British Columbia)

24 Mar - Canada: Provincial sales tax measures in 2022 budget (Saskatchewan)

23 Mar - Brazil: Rate changes regarding tax on financial transactions (IOF)

21 Mar - Namibia: Indirect tax measures in budget 2022-2023

21 Mar - UK: VAT incurred in selling shares may be recoverable (tribunal decision) 

21 Mar - United States: Computer software exempt from sales and use tax (Ohio); interest in painting purchased for resale, qualifying for sales tax exemption (New York State)

21 Mar - Belgium: Temporary tolerance for VAT deduction for mixed-use cars (COVID-19)

18 Mar - Belgium: Temporary VAT tolerance for donations to Ukraine

17 Mar - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2022

17 Mar - Australia: Fuel tax credit available for business use

17 Mar - Chile: New procedures for simplified VAT regime for digital services

16 Mar - Barbados: Indirect tax measures in 2022 budget

16 Mar - Italy: New rules for recovery of VAT with credit notes

16 Mar - Philippines: VAT guidance regarding export enterprises

15 Mar - Thailand: Tax relief to support trading in digital assets and investment in start-ups

14 Mar - United States: Single-sales factor apportionment and market-based sourcing for receipts from certain sales (Idaho)

11 Mar - Ireland: Stamp tax changes in “Spring Finance Bill”

11 Mar - Sweden: Proposals regarding fees for licensing of gaming software

8 Mar - Australia: Navigating stamp tax (duty) rules in 2022

8 Mar - Bermuda: Indirect tax measures in 2022-2023 budget

7 Mar - New Zealand: GST measures in pending bill

7 Mar - Poland: VAT, tax relief measures related to conflict in Ukraine

7 Mar - United States: Taxable data processing services (Texas)

4 Mar - Czech Republic: Adequate proof, VAT exemption for supplies of goods to EU customers (court decision)

4 Mar - Dominican Republic: Proposal to impose VAT on digital services provided from abroad

4 Mar - Portugal: Fees for consultation, registration for medical procedures exempt from VAT

4 Mar - UK: Consultation concerning proposal for online sales tax

4 Mar - Vietnam: Guidance concerning e-commerce websites and activities

3 Mar - Bahrain: Proposed VAT payment relief for traders

2 Mar - Belgium: Temporary reduction of VAT rate, electricity for residential use

February 2022

28 Feb - United States: IT protective services subject to sales tax (New York State)

25 Feb - Canada: Indirect tax measures in 2022 budget (Prince Edward Island)

25 Feb - Canada: Proposal to require online marketplaces to collect tourism tax for short-term rentals (Alberta)

25 Feb - South Africa: Extension of carbon tax in budget 2022

24 Feb - Germany: Rules for VAT groups addressed by CJEU Advocate General; other VAT developments

24 Feb - Kenya: VAT regulations held invalid (court decision)

24 Feb - KPMG report: Guide to taxes on real estate in Central and Eastern Europe

24 Feb - Philippines: Input VAT guidance from Bureau of Internal Revenue

23 Feb - Canada: Measures in 2022 budget requiring marketplace facilitators to collect tax on sales, leases (British Columbia)

23 Feb - Panama: Updated guidelines on electronic invoicing

23 Feb - UAE: Updated voluntary disclosure user guide for VAT and excise tax

22 Feb - Mexico: New guidelines for issuing electronic invoices

22 Feb - United States: Comments opposing Canada’s digital services tax proposal

22 Feb - Zimbabwe: VAT and indirect tax measures in Finance Act 2021

21 Feb - Bulgaria: VAT provisions effective in February 2022

21 Feb - Luxembourg: Real estate-related tax obligations of selected investment fund vehicles

21 Feb - Nigeria: Stock-in-trade not limited to raw materials for claiming input VAT (tribunal decision)

21 Feb - Poland: VAT correction benefiting from bad-debt relief allowed (court decision)

21 Feb - Singapore: GST and other indirect tax measures in budget 2022

21 Feb - United States: Rental tax on leases (Alabama); sales tax on vehicle financing (Pennsylvania)

17 Feb - Australia: ATO guidance on GST reverse-charge provisions for financial services, insurance

17 Feb - KPMG report: Benefits of shared service centers in tax processes such as indirect tax

17 Feb - Sweden: Tax exemption for industrial activities under energy tax law

17 Feb - India: Blocking of electronic credit ledger does not equal seizure of property (court decision)

16 Feb - India: Tax withheld reduced by “equalization levy” (digital services tax) paid (court decision)

16 Feb - United States: “Unprotected” activities resulting in internet sellers losing P.L. 86-272 protection clarified (California)

10 Feb - Cyprus: Installment payments of VAT available for period ending 31 December 2021

10 Feb - Guyana: Indirect tax measures proposed in 2022 budget

10 Feb - Switzerland: Possible referendum on reform of withholding and stamp taxes

9 Feb - Bolivia: VAT deadline extensions

9 Feb - Sweden: Proposals to amend measures under “chemical tax”

7 Feb - Czech Republic: Proving internet advertising expenses

7 Feb - United States: Taxable information services (New York State); end-user for sales tax purposes (Wisconsin)

4 Feb - Slovenia: VAT amendments effective in 2022

3 Feb - Bahrain: Tax authority issues VAT return guidance

3 Feb - Cambodia: Guidance on VAT adjustments

3 Feb - Qatar: New passenger air ticket tax

2 Feb - Ireland: Potential VAT compliance changes

2 Feb - Serbia: Rules concerning VAT invoices

1 Feb - Brazil: Pending tax measures would replace, revise current indirect taxes

1 Feb - India: Indirect tax measures in budget 2022-2023

1 Feb - Switzerland: Increased private share for company cars, considerations for VAT returns

January 2022

31 Jan - Sweden: Refunds of input VAT on acquisitions used in EU sales

31 Jan - Poland: Reduced VAT rates on certain goods, through 31 July 2022

28 Jan - Poland: National e-invoicing system effective 1 January 2022

28 Jan - Vietnam: VAT rate reduction; corporate income tax deduction of certain COVID-19-related expenses

26 Jan - Bahrain: VAT rate increase to 10%; treatment of imports during one-year transitional period

25 Jan - India: Salary costs allocated to branch offices subject to GST

25 Jan - Poland: Reduced VAT rates on natural gas and electricity, ending January 2022

25 Jan - Qatar: VAT regime now expected in 2022

24 Jan - United States: Sales tax on delivery charges (Michigan); corporate franchise tax (North Carolina); sales tax, public artwork (Virginia)

21 Jan - Brazil: Constitutionality of ICMS rate differential in 2022

21 Jan - Italy: Review of indirect tax measures in 2022 budget law

20 Jan - France: Foreign head offices providing services to French branches subject to VAT

20 Jan - Cambodia: Delayed implementation of VAT on e-commerce transactions; VAT state-charge for “basic daily food”

20 Jan - Montenegro: Tax amendments include reduced VAT rates

20 Jan - South Africa: Updated tax invoice requirements for VAT-registered electronic services suppliers

19 Jan - Albania: VAT, excise tax changes in legislation effective 2022

19 Jan - Kazakhstan: Indirect tax changes effective January 2022

19 Jan - Mexico: List of 129 registered foreign providers of digital services (as of 31 December 2021)

18 Jan - Poland: Deadline to submit real estate tax returns is 31 January 2022

18 Jan - Taiwan: Draft amendment of tax registration rules for e-commerce

18 Jan - Vietnam: Recent corporate income tax and VAT guidance

14 Jan - Czech Republic: VAT changes in 2022

13 Jan - Canada: GST/HST and QST obligations for pension plans due 31 January 2022

13 Jan - Canada: Indirect tax relief from interest, penalties in Ontario

13 Jan - Chile: Proposed changes to VAT law, other VAT developments

13 Jan - Switzerland: Proposed VAT rate increase, to fund Swiss pension system

11 Jan - Bolivia: Extension of deadlines regarding VAT documentation

10 Jan - Brazil: Overview of indirect tax changes effective in 2022

10 Jan - Bulgaria: Reduced VAT rate extended through 2022

10 Jan - Puerto Rico: Program for taxpayers to resolve unpaid real property taxes offers relief, discounts

10 Jan - United States: E-911 tax, VoIP (Oregon); sales tax exemption for manufacturers (Pennsylvania and Texas); computer software subject to sales tax (Tennessee)

7 Jan - Bahrain: Transition rules for VAT rate change

7 Jan - Belgium: VAT amendments enacted

6 Jan - Malta: Reporting requirements for goods transported within EU

6 Jan - Oman: VAT guide for oil and gas sector

5 Jan - Malaysia: Service tax guidance concerning food and beverages, motor vehicles, brokerage services

5 Jan - Nigeria: VAT treatment of interest income, proceeds from disposals of bonds and securities

5 Jan - Pakistan: Sales tax, other measures in pending legislation (mini budget)

4 Jan - Greece: VAT and real estate transfer tax measures

4 Jan - Mexico: Payroll and indirect tax measures (Nayarit)

3 Jan - Serbia: Property tax legislative changes effective in 2022

3 Jan - Ukraine: VAT on digital services (20%)

2021 Articles

December 2021

30 Dec - Malaysia: Voluntary disclosure program for indirect taxes opens in 2022

29 Dec - Cambodia: VAT and e-commerce transactions

29 Dec - Mexico: Transition period for e-invoices with bill of lading component

29 Dec - Thailand: Measures to support e-tax invoices and e-receipts; relief from residential property transfer fees

27 Dec - Bahrain: VAT rate increase to 10% is finalized

27 Dec - Oman: Transactions involving excise tax warehouses, when excise tax is suspended

23 Dec - Belgium: Circular concerning VAT treatment of charging facilities and charging of electric vehicles

22 Dec - Canada: Details of proposed digital services tax (3%)

22 Dec - Canada: CRA revised policy on GST-exemption of insurance intermediation by “incidental sellers”

22 Dec - Netherlands: No VAT recovery, certain promotional gifts or staff benefits

21 Dec - Netherlands: “Climate tax” proposals include energy tax measures

21 Dec - Belgium: Guidance clarifying VAT exemption for medical and hospital care

21 Dec - Germany: Guidance regarding VAT treatment of consignment stock

20 Dec - Cambodia: Investment incentives include exemptions from customs duty, special tax and VAT

20 Dec - Italy: VAT measures for 2022, converted into law

20 Dec - Sweden: Relief proposals to allow businesses to defer remittances of VAT

20 Dec - United States: Sales and use tax, further processing exclusion (Louisiana); advance remittances of sales tax (Massachusetts); B&O tax (Washington State)

17 Dec - UK: Cryptocurrency platforms potentially within scope of digital services tax

16 Dec - Canada: New “sweetened beverage tax” enacted (Newfoundland and Labrador)

15 Dec - Canada: Digital services tax legislative proposal; other tax measures in 2021 fall economic update

15 Dec - Bahrain: VAT rate to increase to 10% in 2022

15 Dec - Mexico: Tax on digital platforms for distribution and delivery of goods and food (Mexico City)

15 Dec - Sweden: Update on risk tax for credit institutions (bank tax)

15 Dec - United States: Updated FAQs regarding craft beverage modernization and tax reform

14 Dec - United States: Airline’s claims for refunds of ticket-related security fees from TSA (D.C. Circuit)

14 Dec - United States: Excise taxes reimposed, list of “Superfund” taxable chemical substances

14 Dec - Cyprus: Temporary reduction of VAT rate for certain supplies of electricity

14 Dec - Mexico: Updated version for online digital tax receipts

13 Dec - Austria: Deduction of input VAT when acquiring rented real property

13 Dec - Czech Republic: VAT guidance regarding electricity and gas, and for tour operators

13 Dec - Nigeria: Stamp tax audits, oil and gas sector

13 Dec - United States: Nexus for online retailer (Massachusetts)

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

10 Dec - Canada: Review of GST/HST and other indirect tax changes for 2021

10 Dec - Indonesia: Carbon tax, corporate tax measures enacted in new law

10 Dec - Nigeria: Indirect tax measures in Finance Bill, 2021

9 Dec - Canada: Deferral of filing by platform operators of GST/HST information returns for 2021

9 Dec - Canada: Retail sales tax measures clarified for online platform operators (Manitoba)

7 Dec - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline

7 Dec - EU: Agreement to allow reduced rates of VAT

7 Dec - Netherlands: VAT recovery based on bank’s “actual use method” (opinion of Advocate General to Supreme Court)

7 Dec - UAE: Input VAT recovery and mobile phone packages provided employees for business use

6 Dec - United States: Excise tax, electric vehicle charging stations (Illinois); sales and use tax of website hosting (New York State)

3 Dec - Belgium: Additional VAT amendments

3 Dec - Italy: Implementation of VAT “quick fixes” directive

3 Dec - Spain: VAT actions required by 31 December 2021 deadline

2 Dec - EU: VAT gap statistics for 2019

1 Dec - France: Implications of revised VAT reverse-charge on imports

1 Dec - Zambia: VAT measures in 2022 budget

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 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

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

October 2020

30 Oct - Belgium: VAT regime for vouchers

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

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

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

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

28 Oct - Oman: English translation of VAT law

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

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

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

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

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

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

21 Oct - Malta: VAT measures in budget 2021

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

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

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

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

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

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

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

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

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

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

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