close
Share with your friends

Indirect Tax

Indirect Tax

TaxNewsFlash-Indirect Tax — KPMG's reports of developments about indirect tax including VAT, GST, excise taxes, sales and use taxes, and others

1000

Related content

TaxNewsFlash-Indirect Tax

Subscribe to TaxNewsFlash. Questions? Send an email.

>> Return to the TaxNewsFlash "global" homepage

>> Go to the TaxNewsFlash U.S. homepage

Recent Articles

June 2021

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

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 - Australia: Fringe benefits tax return, instructions for 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 - Cambodia: Fringe benefit tax on employee loans with below-market interest

28 Apr - Cyprus: Monthly VAT return requirement

28 Apr - UAE: Guidance on VAT treatment of real estate transactions

27 Apr - Hungary: Expedited refunds of VAT

27 Apr - UAE:  VAT refund opportunities for foreign businesses

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 

November 2019

26 Nov - Poland: Excise tax exemption for coal and gas referred to CJEU

26 Nov - Kenya: VAT, excise tax and digital tax measures included in Finance Act, 2019

26 Nov - South Africa: Retroactive approval of alternative VAT apportionment method

25 Nov - Costa Rica: VAT and certain wire transfers

25 Nov - Dominican Republic: Expanded application of VAT to online, digital services

25 Nov - United States: Sales factor and VAT (California), receipts included in sales factor (Illinois), responsible person for sales tax (Ohio)

22 Nov - UK: Residential property owned by foreign landlords, HMRC compliance project

21 Nov - EU: VAT directive concerning payment service providers

21 Nov - Czech Republic: Digital services tax, update

21 Nov - Germany: Reduced VAT rate for e-publications; other VAT amendments

19 Nov - Mexico: Constitutionality of rules limiting tax, VAT offsets

18 Nov - Ghana: VAT and indirect tax measures in 2020 budget

18 Nov - Korea: VAT-related rulings, court decisions

18 Nov - United States: Sales tax and digital downloads (Arkansas); computer software and sales tax (Indiana); sales tax on car subscription service (Tennessee)

15 Nov - Japan: Overview of tax system includes description of indirect tax

15 Nov - Nigeria: Service provided to related non-resident company subject to VAT

15 Nov - Poland: Subsidiary not just fixed establishment of parent company for VAT purposes (CJEU Advocate General opinion)

15 Nov - United States: TTB voluntary disclosure program for unreported changes in control or proprietorship

15 Nov - Zimbabwe: VAT and indirect tax proposals in 2020 budget

14 Nov - Australia: Employer-provided parking under proposed fringe benefit tax changes

14 Nov - Hungary: Bad debts and VAT refund opportunities

14 Nov - Italy: VAT measures in advance of budget law 2020

13 Nov - Czech Republic: Lessor denied reduced VAT deduction for air conditioning repairs

13 Nov - Czech Republic: Rules for rounding regarding VAT calculations, payments

13 Nov - United States: Market-based sourcing and marketplace-facilitator legislation (North Carolina)

12 Nov - Hungary: Tax authority must grant taxpayer access to records (CJEU judgment in VAT case)

11 Nov - Chile: VAT proposed for digital services

11 Nov - Hungary: VAT “quick fixes” applicable beginning 2020

11 Nov - United States: Sales tax for paper version of medical records (Indiana); penalty waiver for remote sellers (Nebraska); no sales tax for on-demand seminars (Wisconsin)

8 Nov - Canada: Tax rate on aviation fuel for certain northern regions of Ontario

8 Nov - EU: VAT payment data, reporting to address fraud in e-commerce sector

8 Nov - South Africa: Change to policy concerning VAT rulings issued by SARS

7 Nov - Lithuania: VAT reverse-charge mechanism, computers and mobile phones; other VAT developments

7 Nov - United States: Untaxed cigarettes manufactured by and sold on Indian reservation (Second Circuit decision)

5 Nov - Mexico: Tax reform 2020, VAT on services provided from digital platforms

5 Nov - Kazakhstan: VAT-related “pilot projects”

5 Nov - Turkey: Legislative proposal for digital services tax

4 Nov - Portugal: VAT amendments adjust deadlines for payments, reporting

4 Nov - United States: Sales tax on rental real estate (Florida); land transfer taxes (Maryland)

4 Nov - United States: TTB excise tax penalty relief for industry affected by California wildfires

1 Nov - Indonesia: VAT and duty relief for certain imports of goods

October 2019

31 Oct - Australia: GST collection by offshore providers of hotel room sales

30 Oct - Italy: Digital services tax, update

30 Oct - Italy: New VAT measures

30 Oct - Sweden: VAT treatment of supply between VAT group and branch (referral to CJEU)

29 Oct - Austria: Legislation introducing digital services tax

29 Oct - Malaysia: Tax incentives, indirect tax measures included in 2020 budget

29 Oct - Netherlands: New VAT small businesses system, effective 1 January 2020

29 Oct - Taiwan: Invoice requirements for foreign e-commerce suppliers, effective January 2020

29 Oct - Luxembourg: Potential implications of Brexit on Luxembourg direct tax, VAT

29 Oct - UK: Potential Brexit implications for taxation of luxury assets, private aircraft

28 Oct - United States: Guidance on nexus, taxation of remote sales by U.S. states (Arizona, Hawaii, Louisiana, Michigan, North Carolina, South Carolina)

25 Oct - Portugal: Stamp tax guidance

24 Oct - Canada: GST/HST registration required before acquisition or reorganization

24 Oct - United States: Proposed excise tax on nicotine used in vaping

24 Oct - Australia: Proposed expanded land tax base, New South Wales

24 Oct - China: Expanded opportunities for foreign insurance companies, banks may trigger VAT issues

23 Oct - Brazil: Guidance for determining, calculating social contributions (PIS and COFINS) and indirect taxes

22 Oct - Belgium: Constitutional Court annuls annual tax on securities accounts

22 Oct - Germany: VAT liability of digital platforms; EC infringement proceedings initiated

22 Oct - Mexico: Crediting VAT on imported goods if no withholding

22 Oct - Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU)

21 Oct - Poland: VAT split-payment and netting rules

21 Oct - Serbia: Amendments to VAT law; generally effective in 2020

21 Oct - United States: Marketplace facilitators and sellers (Boulder, Colorado); franchise tax nexus (Texas)

17 Oct - Italy: Digital services tax proposed to apply beginning 1 January 2020

16 Oct - Czech Republic: Electronic reporting of sales; 10% VAT on food services, e-books

16 Oct - Czech Republic: Legislation to implement VAT “quick fixes” effective 2020

15 Oct - Kazakhstan: CFC rules; defining large taxpayers; VAT amendments

14 Oct - Indonesia: Upstream oil and gas activities, VAT and land tax relief

14 Oct - Kenya: Withholding VAT credits; offsets against other tax liabilities

14 Oct - Panama: Exemption from real estate transfer tax for certain residential transactions

14 Oct - United States: Marketplace guidance, sales and use tax (California, Maine, Massachusetts, Texas)

11 Oct - Canada: Employers and pension plans; GST/HST and QST requirements

11 Oct - Hungary: Deductibility of input VAT on dual-use car rentals

11 Oct - Russia: Deadline for input VAT recovery, services supplied outside Russia (Q3 2019)

10 Oct - Australia: Fuel tax credits, ATO’s position in decision impact statement

10 Oct - Hungary: EC’s referral to CJEU regarding excise tax on cigarettes

9 Oct - France: Proposed changes, scope of funds eligible for VAT-exempt management (draft finance law 2020)

9 Oct - OECD: Proposal to address digital economy tax issues, “Pillar One” approach

8 Oct - France: Indirect tax measures in finance bill for 2020

8 Oct - Ireland: Indirect tax measures in budget 2020

8 Oct - Nigeria: Budget proposals for 2020; expenditures financed by VAT rate increase

7 Oct - Germany: Services related to ATM operations not exempt from VAT

Oct 7 - United States: Marketplace guidance, sales and use tax (Maryland, Wisconsin)

Oct 7 - United States: Kansas (remote sellers); Maryland (pre-merger NOLs); Massachusetts (interest limitation); Pennsylvania (economic nexus)

4 Oct - Italy: VAT amendments; action steps before 1 January 2020 effective date

3 Oct - Nigeria: Lagos State’s hotel and restaurant consumption tax, authority is upheld

2 Oct - Switzerland: Proposed reform of withholding tax, stamp tax regimes

1 Oct - Indonesia: VAT exemption, “temporary imports” used in providing taxable services from overseas

1 Oct - Zambia: VAT, excise tax proposals included in 2020 budget

September 2019

30 Sep - Mexico: Proposals for taxation of digital platforms

30 Sep - Oman: Guidance clarifying and implement excise tax on certain products

30 Sep - United States: Sales tax obligations of equipment leasing entity (Rhode Island); referral business not marketplace facilitator (Utah)

27 Sep - France: Electronic invoices mandatory for business-to-business transactions; proposed effective 2023

27 Sep - UAE: Excise tax on sweetened beverages, smoking devices and products

26 Sep - Sweden: 2020 budget proposes changes to advertising tax, VAT on e-commerce, bank tax

26 Sep - United States: Appeals court upholds denial of alternative fuel mixture credits

25 Sep - Hungary: Real-time invoice data reporting, effective April 2020

24 Sep - Poland: VAT mandatory split-payment mechanism from 1 November 2019

23 Sep - United States: Remote seller and marketplace guidance, sales and use tax (Alabama, Florida, Louisiana, Massachusetts)

23 Sep - United States: Use tax on computer equipment purchased and leased from taxpayer’s affiliate (Virginia)

20 Sep - Canada: Reminder, investment plan information sharing required in October 2019; GST/HST compliance

20 Sep - South Africa: VAT treatment of tax compliance services provided to employees

19 Sep - Bangladesh: VAT measures introduce new concepts

19 Sep - United States: Government agencies propose rule to implement 2% withholding tax on certain foreign payments

18 Sep - Austria: Court decisions on VAT treatment of lease contracts, roaming charges, rental real property

18 Sep - Germany: Implementation of EU “quick fixes” in VAT law for 2020

18 Sep - New Zealand: Proposal to revise taxation of certain real estate sales

17 Sep - Venezuela: Net worth tax for certain taxpayers, 30 November 2019 deadline

16 Sep - Hong Kong: Special rates, vacant “first-hand” private residential units

16 Sep - Mexico: Digital economy tax measures, VAT items included in economic package for 2020

16 Sep - United States: Rules for market-based sourcing, for marketplaces facilitating sales, and retailers and wholesalers (New Hampshire, South Carolina, Texas)

13 Sep - Nigeria: Companies to contribute 0.005% of net profit to police trust fund

12 Sep - Czech Republic: Tax on selected digital services advances

12 Sep - Czech Republic: VAT measures proposed, compliance with CJEU judgment

11 Sep - EU: “VAT mini one stop shop” statistics; telecommunications, broadcasting, electronic services

11 Sep - Nigeria: Proposal to increase VAT rate to 7.2%

10 Sep - Ireland: VAT and customs considerations if “no deal” Brexit

9 Sep - United States: Bad debt deductions for sales tax purposes (Georgia)

9 Sep - United States: Remote sellers and marketplace nexus guidance (updates from numerous states)

6 Sep - United States: South Dakota use tax preempted for certain Indian tribal transactions

5 Sep - EU: Report on “VAT gap” for 2017

4 Sep - France: Tax breaks for rum produced in French overseas territories (EC public consultation)

4 Sep - Netherlands: EC approves changes to tonnage tax regime

4 Sep - Switzerland: “Intermediary services” and VAT; implications for financial services sector

3 Sep - United States: Annual fee imposed on health insurance providers for 2020

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

August 2019

29 Aug - France: Tax-related reporting requirements for online platforms

29 Aug - Myanmar: Tax procedures concerning change to financial year-end

27 Aug - Australia: Fuel tax credit; decision of Full Federal Court

27 Aug - Belgium: Guidance relating to VAT claims

27 Aug - United States: Extended statute of limitations for sales and use tax refunds (Missouri)

26 Aug - United States, France reportedly reach agreement on digital services tax

26 Aug - Nigeria: Vessels subject to 2% surcharge on payments under oil and gas drilling contracts

22 Aug - Costa Rica: No VAT liability for company directors

22 Aug - Italy: Remote sales reporting requirements; first deadline 31 October 2019

21 Aug - Costa Rica: VAT registry form

20 Aug - Cyprus: Retirement home services, VAT exemption for not-for-profits

19 Aug - Middle East and South Asia:  Overview of VAT and excise tax in 14 MESA countries

19 Aug - Norway: New VAT registration process proposed, online retailers and marketplaces

19 Aug - United States: Exemption from sales tax, medical devices (Louisiana); sourcing rules for web-based support services (New York)

15 Aug - Ghana: Luxury vehicle tax repeal, increased communication service tax in mid-year budget

15 Aug - Zimbabwe: Proposed excise tax increase; no change to VAT registration threshold

14 Aug - Nigeria: Withholding tax, VAT on commissions and rebates for distributors, dealers, agents

13 Aug - Czech Republic: Guidance concerning VAT treatment of vouchers

12 Aug - Canada: Guide to real estate tax

12 Aug - United States: Franchise tax nexus, proposed changes (Texas)

9 Aug - Lithuania: Electronics subject to VAT reverse-charge mechanism

9 Aug - Switzerland: Real estate tax in Geneva, implications of tax reform

8 Aug - Bahamas: Overview of VAT, real estate property tax

8 Aug - Czech Republic: Amendment to asset-valuation law, reflecting market value

8 Aug - Germany: Electronic solutions to VAT compliance

6 Aug - Slovakia: VAT legislative proposals, effective date January 2020

5 Aug  - United States: Remote seller registration (Kansas); marketplace facilitators (Massachusetts)

1 Aug  - United States: Heavy highway vehicle use tax return (Form 2290) due 3 September 2019

1 Aug - Indonesia: Withholding tax, sales tax changes, “luxury residential” transactions

July 2019

31 Jul - Brazil: Full ICMS credit for sugar, ethanol mills (São Paulo)

31 Jul - Canada: Quebec to harmonize with proposed GST/HST rules for holding corporations

31 Jul - South Africa: Possible tax on single-use plastics

30 Jul - Mauritius: VAT and indirect tax measures enacted in Finance Act 2019

29 Jul - India: GST rate reduction, electric vehicles

26 Jul - Pakistan: Indirect tax changes in three provinces (Punjab, Sindh and Khyber Pakhtunkhwa)

26 Jul - United States: “Carbon fee” proposed in legislation

25 Jul - United States: Proposed regulations concerning university excise tax

25 Jul - France: Digital versions of invoices allowed, tax recordkeeping purposes

25 Jul - France: Digital services tax (3%) is enacted

25 Jul - New Zealand: Update on digital services tax consultation

24 Jul - Australia: Proposal to make director personally liable for company’s GST

24 Jul - Vietnam: Taxation of e-commerce transactions, implications for banks

22 Jul - G7 finance ministers, agreement on taxation of digital economy

22 Jul - United States: States impose tax collection for marketplace facilitators (Ohio, Wisconsin)

22 Jul - United States: Optional liability coverage on rental property not subject to sales tax (Kentucky)

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

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

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

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

15 Jul - Germany: Key features of VAT group rules

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

12 Jul - Austria: Update on proposals for digital services tax

12 Jul - Nigeria: Drilling rigs not vessels, not subject to 2% surcharge

12 Jul - UK: Initial impressions of digital services tax draft legislation

12 Jul - UK: Stamp duty anti-avoidance rule extended to unlisted shares transferred to connected companies

11 Jul - UK: Proposal for digital services tax, in draft Finance Bill

11 Jul - Costa Rica: Moratorium on VAT penalties

11 Jul - France: Digital services tax approved by parliament

10 Jul - UK: No VAT recovery for university’s investment activities (CJEU judgment)

10 Jul - United States: Section 301 investigation of France’s proposed digital services tax

9 Jul - Costa Rica: VAT developments (July 2019)

9 Jul - Netherlands: VAT group rules broadly interpreted by Dutch Supreme Court

8 Jul - Czech Republic: Update on digital services tax

5 Jul - Bulgaria: VAT refunds when premature termination of lease agreement (CJEU judgment)

5 Jul - Costa Rica: VAT returns, VAT related to exports

5 Jul - EU: Implications of EU General Court judgments, Hungarian advertisement tax and Polish retail tax

3 Jul - Norway: VAT on cross-border sales; repeal VAT exemption for low-value goods

2 Jul - Italy: VAT rules for invoices, clarifications concerning e-invoicing

2 Jul - Vietnam: Taxation of e-commerce transactions, remote digital sales

1 Jul - Costa Rica: Reduced VAT rate for pharmaceuticals

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

© 2021 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.

KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (“KPMG International”), each of which is a separate legal entity. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. For more detail about our structure please visit https://home.kpmg/governance.

Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal