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Indirect Tax

Indirect Tax

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

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Developments summary – Taxation of the digitalized economy

KPMG’s developments summary provides—in table format—information on direct and indirect taxes related to the digital economy.

Read KPMG’s Taxation of the digitalized economy – Developments summary [PDF 2 MB] (last updated 22 February 2021)

Recent Articles

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 (COVID-19)

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 (COVID-19)

8 Feb - Denmark: VAT relief measures (COVID-19)

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 (COVID-19)

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 (COVID-19)

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 (COVID-19)

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)

June 2019

27 Jun - France: Update on digital services tax; enactment anticipated

27 Jun - Hungary: Advertisement tax not state aid, concluded EU General Court

27 Jun - Puerto Rico: Sales and use tax holiday, school uniforms and supplies

26 Jun - Canada: Quebec and QST harmonization measures with GST/HST

26 Jun - United States: New York legislation revises “Wayfair” economic nexus threshold for the state

25 Jun - Hungary: New invoice numbering regime, tariff and VAT rules

25 Jun - Nigeria: Reminder, expiration of VAT exemption on stock exchange transactions

25 Jun - Costa Rica: Guidance for food producers and exporters, reduced VAT rate

24 Jun - Costa Rica: VAT exemption for construction services

24 Jun - India: GST annual returns, filing due date extended

24 Jun - Nigeria: VAT on satellite-network services provided by non-resident company

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

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

20 Jun - Hungary: Legislative proposals include VAT amendments

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

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

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

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

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

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

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

14 Jun - EU: Update on financial transaction tax

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

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

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

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

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

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

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

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

10 Jun - Philippines: Guidelines for processing VAT refund claims

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

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

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

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

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

5 Jun - Bahrain: Update of VAT measures

5 Jun - New Zealand: Digital services tax; discussion document released

5 Jun - Oman: Updates about excise tax

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

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

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

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

3 Jun - Ghana: Tax data card for 2019

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

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

May 2019

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

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

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

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

28 May - Chile: VAT and exported services

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

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

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

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

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

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

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

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

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

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

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

17 May - Belgium: VAT implications of pharma research program

17 May - Czech Republic: VAT changes proposed for 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

8 May - UK: Details about proposed digital services tax

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

7 May - Greece: VAT voucher requirements in new law

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

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

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

2 May - Czech Republic: Proposal for digital services tax

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

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

April 2019

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

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

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

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

26 Apr - India: Update on GST notifications, circulars

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

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

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

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

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

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

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

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

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

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

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

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

11 Apr - Canada: GST risks of financial institutions 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

March 2019

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

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

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

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

27 Mar - Costa Rica: New guidelines for electronic receipts

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

12 Mar - EU: Status of digital advertising tax

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

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

11 Mar - Egypt: Electronic VAT declarations required monthly

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

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

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

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

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

6 Mar - France: Draft proposal for digital services tax

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

5 Mar - China: VAT rate reductions announced

5 Mar - Saudi Arabia: VAT compliance measures

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

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

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

February 2019

July 2018

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

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

27 Jul - Singapore: GST on imported services beginning 2020

24 Jul - India: GST on reimbursements to liaison office

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

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

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

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

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

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

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

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

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

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

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

17 Jul - Barbados: VAT changes proposed

17 Jul - Germany: VAT liability proposed for online marketplaces

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

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

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

12 Jul - Czech Republic: Proposed VAT amendments for 2019

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

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

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

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

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

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

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

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

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

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

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

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

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

June 2018

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

28 Jun - Hungary: Tax legislative proposals concerning VAT

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

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

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

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

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

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

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

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

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

22 Jun - EU: New measures to address VAT fraud

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

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

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

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

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

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

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

5 Jun - Ireland: VAT updates (June 2018)

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

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

March 2018

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

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

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

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

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

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

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

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