WTS Global VAT Newsletter

• Austria: Wage withholding tax for foreign employers abolished!
• Bulgaria: COVID-19: what are the implications on employees and employers in Bulgaria in 2021?
• China: Tax honeymoon for expatriates ending on 31 December 2021
• Germany/France: Being prepared for the 2020 French and German tax return filing season
• Germany II: New tax return filing obligation for non-residents in Germany
• Hungary: Guidance to Social Security and Personal Income Taxation concerns regarding the COVID-19 pandemic
• Italy: The Italian tax regime for “impatriates” – Recent amendments
• Russian Federation: Migration and Personal Income tax updates 2021
• Senegal: Shall a foreign employee, assigned to Senegal to perform a contract signed between its employer and a local company for less than 90 days, file personal income tax in Senegal?
• Sweden: Sweden adopts the Economic Employer Concept and expands companies’ obligations to make tax deductions as of January 2021
• The Czech Republic: Taxation of income from employment and entrepreneurship since 2021

Europe

• France: Proof of the interest rate applied between related companies
• Spain: Transposition of directive 2017/1852, of the council of 10 October 2017, relating to the integration of mechanisms or the resolution of tax disputes in the European Union into Spanish domestic law
• Sweden: New guidance on financial guarantees
• Ukraine: New business purpose test in Ukrainian tax law

Further Countries

• Argentina: Argentina adds new transfer pricing documentation requirements for operations with intermediaries
• Chile: Adoption of new transfer pricing requirements: master file & local file
• Costa Rica: Transfer pricing update for Costa Rica
• India: Updates on the Mutual Agreement Procedure (MAP)
• Nigeria: Averting penalties on TP transactions by means of proper TP compliance
• Senegal: The Multilateral Convention of OECD BEPS project: Senegal’s position and its impact on its bilateral DTTs
• Taiwan: Draft amendments to transfer pricing assessment rule
• Vietnam: New decrees on transfer pricing

EU Member-States

• France: VAT reform for e-commerce
• Germany I: Reduced VAT rates until 31 December 2020
• Germany II: Revised definition of work deliveries

Other countries

• Chile: VAT exemption on import of capital goods
• KSA: Application of VAT to provision of collateral (liens and mortgages)

• Austria: Home Office work in Austria and consequences due to Covid-19
• Chile: COVID-19 crisis, forced permanency and PE
• China: Does the coronavirus cause any impact on the IIT of individuals
• stranded in China?
• Costa Rica: Tax treatment for employees staying in Costa Rica
• Czech Republic: The influence of anti-COVID measures on tax residence and
• affiliation to social insurance regulations
• Germany: Stay compliant when working from home
• Hungary: Expat employees working from home
• Italy: Issues related to working from home or remotely during the Covid crisis
• Kenya: Virtual work – Tax considerations of the new normal
• The Netherlands: Working from home due to the coronavirus: the Dutch tax impact
• Poland: COVID-19 tax and social security guidelines still to come
• Portugal: Working remotely from Portuguese home office due to the
• pandemic and beyond
• The Russian Federation: Stuck in Russia due to the Corona pandemic
• Sweden: Swedish tax liability for individuals during COVID-19
• Turkey: Working remotely from Turkey
• Ukraine: Migration and taxation issues in times of COVID-19
• Vietnam: Does having an employee in Vietnam create a permanent establishment?

• France: Impact of the crisis on transfer prices
• Germany: Suggested draft law on IC financing: typification of the arm’s length principle also applicable to domestic transactions? – A comparison of tax consequences in cross-border and domestic cases
• Hungary: Recent Hungarian developments in transfer pricing with a focus on impacts of COVID-19
• Italy: The New Italian Law on International tax disputes settlement
• Netherlands: “To dip or not to dip, that is the question”
• Ukraine: New proportionate TP adjustment rules introduced into Ukrainian tax law since May 2020!
• Argentina: “Argentine Transfer Pricing News - 2020 Second Trimester”
• Chile: Revision of formal obligations: what to expect
• Nigeria: Applicable TP Methods in Nigeria – Analysing prime plastichem Nigeria limited V federal inland revenue services
• Pakistan: Transfer Pricing Audit
• Taiwan: One-time Transfer Pricing adjustment in Taiwan
• Thailand: Transfer Pricing Update
• Vietnam: The impact of the new Law on Tax Administration on Transfer Pricing

EU Member-States

• Greece: VAT suspension for newly developed real estate properties
• Ireland: Reduction VAT standard rate

Other countries

• Azerbaijan: VAT action plan
• Chile: New VAT Legislation for Digital Services
• China: VAT refinement continues
• India: Implementation of e-invoicing system for B2B supplies from October 2020
• Malaysia: Malaysian Digital Service Tax - Did you miss the boat on 1 January 2020?
• Nigeria: VAT changes

EU Member-States

• Belgium: Monthly VAT refund for “starters”
• Czech Republic: Generalised reverse charge mechanism
• Denmark: The export VAT system – cash optimisation
• France: VAT cash optimisation
• Germany: Temporary cut in VAT rates and extension of payment due dates for import VAT
• Hungary: VAT compliance basics for non-residents
• Italy: E-invoicing / Proof of transport (EU)

Further countries

• Angola: COVID-19 and other VAT news
• Chile: Relevant VAT changes
• Costa Rica: VAT Law since 2019 – basics
• Kingdom of Saudi Arabia: VAT rate increase to 15%

• Argentina: Argentine Transfer Pricing News – 2020 First Trimester
• Austria: Implementation of the EU Directive on Tax Dispute Resolution Mechanisms
• Belgium: Belgian Tax Administration (BTA) published final version of the circular letter “Transfer Pricing”
• Brazil: Dialogue Between Brazil and OECD on the Alignment of Brazilian Transfer Pricing Rules with the OECD Standard
• Germany: I/C Financial Transaction and Transfer Pricing: Final OECD Guidance and Germany’s Bilateral Position
• Italy: Arm’s Length Range – Recent Case Laws
• OECD: Pillar One – Not Only the Taxation of Digital Business Models is Under Discussion!
• Poland: New Transfer Pricing Reporting Obligations
• Romania: Transfer Pricing update for Romania
• Senegal: The New Regulation Provided by Law no. 2018-10 Amending the Senegalese Tax Law on Transfer Pricing
• Republic of Serbia: Transfer Pricing Treatment of Purchasing Fixed Assets
• Thailand: Transfer Pricing update for Thailand
• Turkey: Legislative Works with Regard to BEPS Action 13 are Completed via Presidential Decree No: 2151
• Ukraine: Ukrainian Parliament Implements Three-Tier Approach to TP Documentation and Other Important Changes to the Tax Code
• Vietnam: Advance Pricing Agreements gaining importance

EU Member-States

• France: New tax obligations for online marketplaces
• Hungary: Most important changes to online invoice reporting
• Poland: Changes regarding taxes as of 2020
• Romania: Annulment of split VAT regime

Further countries

• Angola: Cabinda VAT Special Regime, VAT in LNG Project, Reverse charge in Transitory VAT Regime
• Azerbaijan: Amendments to the Tax Code
• GCC States I (KSA): Value added tax in KSA
• GCC States II (Oman, Qatar and Kuwait): The VAT Marathon – The Clock Is Ticking for Oman, Qatar and Kuwait
• Nigeria: Recent VAT updates
• Singapore I: Exempting digital payment tokens from GST
• Singapore II: Levying GST on imported services
• Turkey: Digital Services Tax
• Ukraine: Plans to tax supplies of digital services from non-residents

• Austria: New wage withholding tax obligation in Austria as per 01/01/2020
• Belgium: Belgians working in Luxembourg – 24-days’ tolerance mayincrease to 48 days
• China: Announcements concerning the 2019 annual filing of individual income tax (IIT) and the coronavirus pneumonia (COVID-19) epidemic
• Costa Rica: Salary Income Tax (SIT) and Social Security Charges (SSC)
• France: Tax domicile in France of the corporate executives of French major companies
• Germany: New flat-rate tax for Branch Travellers
• Italy: Italy’s measures towards future: young people of excellence, sharing of parenthood, rise of smart working
• The Netherlands: Workers posted to the Netherlands reporting obligation implemented
• Poland: New tax exemption and new rules, if tax still has to be paid
• Turkey: Recent Developments in Turkey
• Ukraine: Major amendments introduced in 2020 – affecting individuals’ taxation

China: Preferential VAT policies for certain industries
Czech Republic: Start of last stage of electronic sales registration (EET)
Hungary: Online invoicing: experiences and version 2.0
Italy: Italian Digital Service Tax 2020
Portugal: Invoices and other tax-relevant documents: new rules postponed again
United Kingdom I: Making Tax Digital for VAT
United Kingdom II: UK Digital Service Tax

• Austria: Limits of temporary relief in the MAP (Mutual Agreement Procedure)
• China: Chinese taxation in the era of digitisation
• Hong Kong: Hong Kong IRD issues guidance regarding TP Documentation and CbCR
• Netherlands: The EU General Court’s judgement in Starbucks’ state aid case
• Nigeria: Transfer Pricing in Nigeria – Navigating a Tax Dispute Resolution
• Pakistan: A Paradigm Shift in the Approach to Transfer Pricing in Pakistan
• Russia: Changes in Russian TP legislation effective as of 2020
• Saudi Arabia: Recent developments in KSA transfer pricing
• Switzerland: The Swiss Tax Reform coming into force on 1 January 2020
• United Arabic Emirates (UAE): Transfer Pricing Regulations in the UAE
• Vietnam: 2020 Tax audits in Vietnam for Foreign Invested Companies will focus on TP

• Angola: VAT & Special Consumption Tax enter into force on October 1, 2019
• China: Refund of unutilized VAT credits
• France I: VAT liability for online marketplaces and other measures to fight VAT fraud
• France II: Evolution of electronic invoicing in France
• Hungary: Summer VAT law amendments
• Ireland: Registering for VAT
• Italy: Cooperation and enhanced collaboration procedure (“CECP”)
• Malaysia: Digital Service Tax
• Poland: Mandatory split payment regime in Poland to be introduced from November 2019
• Portugal: Invoices and other tax-related documents: new rules postponed

• Austria: Reporting and documentation obligations for employee secondments to Austria
• Belgium: Changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated companies
• China: China’s new IIT law
• France: New income tax collection system
• EU-Member States: The new EU Posting of Workers Directive
• EU-/EEA-Member States & Switzerland: Business Trips and A1 certificate of coverage
• Netherlands: 30% ruling shortened to five years as of 1 January 2019
• Sweden: The Economic Employer Concept to be implemented in Sweden
• United Kingdom: Brexit update – Social Security implications for Global Mobility

• Australia: Australia introduces new Transfer Pricing Guideline for “inbound distributors”
• Austria: Horizontal monitoring
• Egypt: Egypt’s Transfer Pricing Guidelines
• Hungary: Recent developments in Hungarian transfer pricing
• Italy: Corresponding adjustments made easier
• Saudi Arabia: Tax current developments and their impacts on permanent establishments (PEs)
• Gulf Cooperation Council (GCC): Transfer Pricing in the GCC
• Republic of Serbia: Interest rates under the arm’s length principle for 2019 fiscal year
• South Africa: Extending the scope of transfer pricing rules in South Africa
• Thailand: The new Transfer Pricing Act, effective 1 January 2019
• Turkey: Current status of the BEPS Action Plan in Turkey from the viewpoint of Turkish legislation
• Ukraine: New changes in Ukrainian transfer pricing rules in 2019

• Austria: Construction PE – Austrian MoF on influence of trial runs and subcontracting
• Azerbaijan: Amendments to the Tax Code of Azerbaijan
• Benin: Permanent Establishments – forthcoming developments after introduction of public-private partnership law
• Chile: Permanent establishment – a modern concept?
• Indonesia: Development of permanent establishment in Indonesia
• Malaysia: Permanent establishment: a total revamp or just a formality?
• The Netherlands: Changing (Dutch) permanent establishment
• Pakistan: Permanent establishment tax regime – key developments and issues
• Senegal: For a contract concluded between a Senegalese company and a foreign one, are all the products necessarily subject to corporate income tax (CIT) in Senegal?
• Vietnam: Permanent establishment (PE) in Vietnam

• Angola: Angola approves implementation of VAT in July 2019
• Austria: Austrian Digital Tax Act 2020
• Bulgaria: VAT News 2019
• China: New VAT policies for tax cuts
• France: France introduces its own tax on digital services
• Italy: Marketplace to buy & sell VAT fulfilments
• Poland I: Important changes in VAT
• Poland II: DAC6 Directive – Mandatory Disclosure Rules (MDR) for domestic VAT arrangements
• Portugal: Invoices and other tax-relevant documents – new rules
• United States I: US Sales & Use Tax vs VAT – What’s the difference?
• United States II: US Sales & Use Tax – How to execute post-Wayfair decision

• Belgium: Belgian authorities take a more flexible stance on VAT penalties
• Bulgaria: Submission of information on sales through online stores
• China: New export VAT refunds
• Czech Republic: Application for a general reverse-charge mechanism
• European Union: E-commerce: New obligations for payment service providers introduced
• Germany: Supply of goods via consignment stock as of 2019 – update
• Hungary: Most important changes to Hungarian VAT law
• Ireland: Changes brought about by the 2019 finance bill
• Malaysia: Service Tax on Cross-Border Services – the onus on Malaysian customer or foreign service provider?
• The Netherlands: Zero VAT rate for seagoing vessels
• Romania: Extension of reverse-charge mechanism for specific transactions until 30 June 2022
• Russia: Change of VAT rate in Russia from 18% to 20%: transition period

• Austria: The expanded Advance Tax Ruling Procedure
• Belarus: Transfer pricing reform in Belarus
• Brazil: Benchmark Price and Renowned Research Companies: Challenges in Brazil
• Czech Republic: Functional and risk profile identification as a key issue in current transfer pricing controls
• Italy: Implementing BEPS Actions 8 to 10
• OECD: WTS Global Comments to the OECD Discussion Draft on Financial Transactions
• Poland: Poland changes TP regulations
• Portugal: Latest news on the implementation of BEPS in Portugal
• Russia: Development of TP court practices in Russia
• Republic of Serbia: Interest rates in accordance with the “arm’s length principle” for fiscal year 2018
• Ukraine: Transfer pricing in figures

• Angola: Angola plans implementation of VAT in July 2019
• Belgium: VAT exemption for export supplies: concept exporter of record for customs and VAT purposes
• Burkina Faso: New regime for taxation of services, intangible goods, transfer of mining research permits and interests on loans
• China: VAT refund offered to tech firms
• Czech Republic: Draft amendment to the VAT Act as from 2019
• Germany I: German draft bill for new regulation of electronic marketplaces
• Germany II: Possible implementation of the ECJ Ruling Skandia into German VAT Law from January 1, 2019
• Hungary: Online invoice data reporting – first impressions
• Ireland: General VAT compliance obligations
• Italy I: Mandatory e-invoicing goes live from January 1, 2019
• Italy II: VAT group option as from 2019
• Kazakhstan: Changes regarding VAT from 2018
• Netherlands: VAT topics budget 2019
• New Zealand: New Zealand continues to extend online shopping GST rules
• Nigeria: VAT – Changes in compliance duties in Nigeria
• Romania: General VAT compliance obligations and registration requirements
• Russia: VAT regulation and recent changes regarding electronic services
• Senegal: VAT changes 2018
• Switzerland: New mail order regulations from January 1, 2019
• Ukraine: VAT exemption for supply of software products
• United Kingdom: Making tax digital – VAT

• Austria: The transparent shareholder
• Brazil: Deadline to disclose the Ultimate Beneficial Owner to the Brazilian Federal Revenue Service
• France: 2018 French finance bill – Individual Tax: Main Provisions
• Germany: Planned limited taxability on the sale of shares in foreign corporations holding German real estate
• Mexico: Bill of amendments to the Mexican federal income tax law inheritance, bequest and gift tax
• Spain: Spanish Supreme Court ends overt discrimination against non-EU/EEA tax residents subject to Spanish Inheritance/Gift tax
• Ukraine: Non-resident individual income taxation: recent trends

• Austria: The transparent shareholder
• Brazil: Deadline to disclose the Ultimate Beneficial Owner to the Brazilian Federal Revenue Service
• France: 2018 French finance bill – Individual Tax: Main Provisions
• Germany: Planned limited taxability on the sale of shares in foreign corporations holding German real estate
• Mexico: Bill of amendments to the Mexican federal income tax law inheritance, bequest and gift tax
• Spain: Spanish Supreme Court ends overt discrimination against non-EU/EEA tax residents subject to Spanish Inheritance/Gift tax
• Ukraine: Non-resident individual income taxation: recent trends

• Austria: BMF-Info Transfer Pricing Documentation
• Brazil: Prevalence of Law provisions over Normative Instructions issued by the Brazilian Federal Revenue Service
• China: China updates “beneficial owner” rules
• Germany: Contradictory Views on the Pricing of I/C Loans in German Fiscal Courts
• Hungary: Brand new TP Decree
• India: Recent Transfer Pricing related updates in India
• Luxembourg: New Luxembourg intellectual property regime in force
• Republic of Serbia: Changes in Corporate Income Tax law related to transfer pricing
• Ukraine: Extension of TP control to permanent establishments in Ukraine

The ordinance amending the Energy and Electricity Tax Implementing Ordinance was  published: important information about the resulting legal changes at the turn of the year 2018

Excise duties & energy law

• Austria: Prohibition on deduction of incidental acquisition costs for private investors
• Belgium: Belgium look-through taxation referred to as Cayman tax, modified as of 1 January 2018. Distributions from trusts mainly the target of this new legislation
• Brazil: Statement of Transactions Liquidated in Cash
• Brazil: Changes to Tax on Donations and Inheritances in Rio de Janeiro
• Italy: Italian Flat Tax Regime
• Grand-Duchy of Luxembourg: UBO register very close to being introduced in Luxembourg
• Mexico: Capital Repatriation Decree
• Portugal: A very competitive tax regime
• Switzerland: Tax benefits due to private investments in real estate
• United States: 2017 Tax Legislation Impacts All Taxpayers

• Finland: Import VAT reverse charged on periodic VAT returns as of 2018
• France I: E-invoicing with the Public Administration
• France II: Simplifications for the storage of invoices
• Germany: Supplies of goods via consignment stocks as of 2019
• Hungary: Live invoice reporting as of July 2018
• Italy: Main 2018 VAT news
• Poland: Optional split payment as of July 2018
• Portugal: Main 2018 VAT news
• Romania:VAT split payment system – significant changes

• Brazil: Adoption of the Resale Price Less Profit method on long-term agreements
• China: The developing APA programme
• India: India introduces the Final Rules on drawing up the Country-by-Country (CBC) report and Master File (MF)
• Latvia: Increased focus on transfer pricing is expected due to fundamental tax reform entering into force on 1 January 2018
• Russia: Transfer Pricing Developments in Russia
• Slovenia: Increasing tax assessment on transfer pricing 
• South Africa: Summary of SA Local and OECD BEPS Transfer Pricing Compliance Requirements
• Ukraine: New Draft Law on BEPS implementation

• Belgium: Belgium introduces horizontal supervision
• Chile: New Sales and Purchases registers
• Czech Republic: Amendment to the VAT Act
• Denmark: ECJ rules on input VAT recovery on services supplied free of charge
• France: New anti-VAT fraud measures
• Hungary: The EKAER system as a tool for Hungarian VAT inspections
• Ireland: VAT reform affecting e-commerce and electronic publications
• Italy: Simplification rules for EC listings/INTRASTAT forms from 2018
• The Netherlands: Input VAT revision regarding "expensive services"
• Portugal: Import VAT reverse charged on periodic VAT returns
• Romania I: VAT split payment mechanism
• Romania II: VAT registration and deregistration from October 2017
• Switzerland: Changes governing Swiss VAT liability
• United Arab Emirates: Introduction of VAT in the Gulf region

• Austria: Corresponding TP correction: Direct contact between Austrian and German tax authorities 
• Brazil: Brazil’s Request to Join OECD: Changes to Local Transfer Pricing Rules?
• Czech Republic: Increasing number and effectivity of tax controls focused on transfer pricing 
• Greece: New transfer pricing documentation requirements for Country-byCountry reporting 
• Hungary: The implementation of the Country-by-Country Reporting (CbCR)
• International: WTS IT tool “WTS CbCR-2-XML Converter”
• Japan: Transfer pricing guidebook released in Japan
• Luxembourg: New IP regime as of 201
• The Netherlands: Should a construction permanent establishment always realise a profit? 
• Portugal: Enhancement of tax transparency
• Romania: Romania introduces Country-by-Country Reporting
• Ukraine: The First Shots in Ukrainian TP Court Practice 

Overview of tax, Social Security and immigrationrelated matters for assignments to and within Europe

• Belgium: VAT advance payments for quarterly VAT returns abolished 
• Croatia: Input VAT deduction for costs for vehicles 
• France: Right of VAT recovery of French permanent establishments
• Germany: Increase in the threshold for small amount invoices
• Hungary: Live invoice reporting postponed to July 2018
• India: New single GST system from July 2017 
• Italy: New measures to tackle VAT fraud 
• Spain: SII VAT changes
• Spain: TRACE-SII ReportingManager (Reporting Tool)

China: Preferential VAT policies for certain industries
Czech Republic: Start of last stage of electronic sales registration (EET)
Hungary: Online invoicing: experiences and version 2.0
Italy: Italian Digital Service Tax 2020
Portugal: Invoices and other tax-relevant documents: new rules postponed again
United Kingdom I: Making Tax Digital for VAT
United Kingdom II: UK Digital Service Tax

• Angola: VAT & Special Consumption Tax enter into force on October 1, 2019
• China: Refund of unutilized VAT credits
• France I: VAT liability for online marketplaces and other measures to fight VAT fraud
• France II: Evolution of electronic invoicing in France
• Hungary: Summer VAT law amendments
• Ireland: Registering for VAT
• Italy: Cooperation and enhanced collaboration procedure (“CECP”)
• Malaysia: Digital Service Tax
• Poland: Mandatory split payment regime in Poland to be introduced from November 2019
• Portugal: Invoices and other tax-related documents: new rules postponed

• Angola: Angola approves implementation of VAT in July 2019
• Austria: Austrian Digital Tax Act 2020
• Bulgaria: VAT News 2019
• China: New VAT policies for tax cuts
• France: France introduces its own tax on digital services
• Italy: Marketplace to buy & sell VAT fulfilments
• Poland I: Important changes in VAT
• Poland II: DAC6 Directive – Mandatory Disclosure Rules (MDR) for domestic VAT arrangements
• Portugal: Invoices and other tax-relevant documents – new rules
• United States I: US Sales & Use Tax vs VAT – What’s the difference?
• United States II: US Sales & Use Tax – How to execute post-Wayfair decision

• Belgium: Belgian authorities take a more flexible stance on VAT penalties
• Bulgaria: Submission of information on sales through online stores
• China: New export VAT refunds
• Czech Republic: Application for a general reverse-charge mechanism
• European Union: E-commerce: New obligations for payment service providers introduced
• Germany: Supply of goods via consignment stock as of 2019 – update
• Hungary: Most important changes to Hungarian VAT law
• Ireland: Changes brought about by the 2019 finance bill
• Malaysia: Service Tax on Cross-Border Services – the onus on Malaysian customer or foreign service provider?
• The Netherlands: Zero VAT rate for seagoing vessels
• Romania: Extension of reverse-charge mechanism for specific transactions until 30 June 2022
• Russia: Change of VAT rate in Russia from 18% to 20%: transition period

• Angola: Angola plans implementation of VAT in July 2019
• Belgium: VAT exemption for export supplies: concept exporter of record for customs and VAT purposes
• Burkina Faso: New regime for taxation of services, intangible goods, transfer of mining research permits and interests on loans
• China: VAT refund offered to tech firms
• Czech Republic: Draft amendment to the VAT Act as from 2019
• Germany I: German draft bill for new regulation of electronic marketplaces
• Germany II: Possible implementation of the ECJ Ruling Skandia into German VAT Law from January 1, 2019
• Hungary: Online invoice data reporting – first impressions
• Ireland: General VAT compliance obligations
• Italy I: Mandatory e-invoicing goes live from January 1, 2019
• Italy II: VAT group option as from 2019
• Kazakhstan: Changes regarding VAT from 2018
• Netherlands: VAT topics budget 2019
• New Zealand: New Zealand continues to extend online shopping GST rules
• Nigeria: VAT – Changes in compliance duties in Nigeria
• Romania: General VAT compliance obligations and registration requirements
• Russia: VAT regulation and recent changes regarding electronic services
• Senegal: VAT changes 2018
• Switzerland: New mail order regulations from January 1, 2019
• Ukraine: VAT exemption for supply of software products
• United Kingdom: Making tax digital – VAT

• Finland: Import VAT reverse charged on periodic VAT returns as of 2018
• France I: E-invoicing with the Public Administration
• France II: Simplifications for the storage of invoices
• Germany: Supplies of goods via consignment stocks as of 2019
• Hungary: Live invoice reporting as of July 2018
• Italy: Main 2018 VAT news
• Poland: Optional split payment as of July 2018
• Portugal: Main 2018 VAT news
• Romania:VAT split payment system – significant changes

• Belgium: Belgium introduces horizontal supervision
• Chile: New Sales and Purchases registers
• Czech Republic: Amendment to the VAT Act
• Denmark: ECJ rules on input VAT recovery on services supplied free of charge
• France: New anti-VAT fraud measures
• Hungary: The EKAER system as a tool for Hungarian VAT inspections
• Ireland: VAT reform affecting e-commerce and electronic publications
• Italy: Simplification rules for EC listings/INTRASTAT forms from 2018
• The Netherlands: Input VAT revision regarding "expensive services"
• Portugal: Import VAT reverse charged on periodic VAT returns
• Romania I: VAT split payment mechanism
• Romania II: VAT registration and deregistration from October 2017
• Switzerland: Changes governing Swiss VAT liability
• United Arab Emirates: Introduction of VAT in the Gulf region

• Belgium: VAT advance payments for quarterly VAT returns abolished 
• Croatia: Input VAT deduction for costs for vehicles 
• France: Right of VAT recovery of French permanent establishments
• Germany: Increase in the threshold for small amount invoices
• Hungary: Live invoice reporting postponed to July 2018
• India: New single GST system from July 2017 
• Italy: New measures to tackle VAT fraud 
• Spain: SII VAT changes
• Spain: TRACE-SII ReportingManager (Reporting Tool)