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WTS Global VAT Newsletter

#3/2019

WTS Value Added Tax

Newsletter

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

#2/2019

WTS Value Added Tax

Newsletter

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

#1/2019

WTS Value Added Tax

Newsletter

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

#2/2018

WTS Value Added Tax

Newsletter

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

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

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

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

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

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

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

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

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#1/2018

WTS Value Added Tax

Newsletter

Changes in compliance duties in 2018 in various EU countries

#2/2017

WTS Value Added Tax

Newsletter

Romanian split payment mechanism - Switzerland changing its determination of the liability to Swiss VAT

#1/2017

WTS Value Added Tax

Newsletter

New Spanish high frequency VAT reporting and management system - Introduction of a new VAT regime in the Gulf countries

Changes in compliance duties in 2018 in various EU countries

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

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Romanian split payment mechanism - Switzerland changing its determination of the liability to Swiss VAT

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

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New Spanish high frequency VAT reporting and management system - Introduction of a new VAT regime in the Gulf countries

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)

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