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31.08.2021

Global VAT Newsletter #3/2021 now available

Insights on the latest developments in terms of VAT and GST across the globe

True to the motto "the best is yet to come", the third edition of the WTS Global VAT News 2021 will provide you with the latest global insights on changes in legislation, jurisdiction and statements of the tax authorities in terms of VAT and GST.

Input VAT recovery will still be granted in Austria, however changed procedures may apply. France – contrary to the general relief from VAT compliance – changes the procedures for levying import VAT and its recovery. Germany responds to the ECJ ruling on supervisory board members and drastically changes VAT and insurance tax rules for warranty commitments. Online reporting of invoices is the latest trend – Hungary reacts to tricky aspects when non-resident customers apply the self-billing. The tax authorities in Italy re-define the preconditions for claiming input VAT under the input VAT recovery procedure. VAT grouping shall become a new feature of the VAT Act in Poland.

Beyond Europe, Ukraine extends the VAT scope for digital services provided by non-resident suppliers. Nigeria raises VAT at a federal level – the first time in decades - however the Federal High Court just recently denied the legal basis for the VAT Act.

Read the WTS Global VAT Newsletter here.

Jürgen Scholz
Member of Managing Board
Certified Tax Consultant
Dusseldorf
WTS Global VAT Newsletter #3/2021
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
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Newsletter Global VAT

The Global VAT Newsletter focuses on changes in compliance duties in various EU and non-EU countries.

Subscribe now
Articles you might be interested in

With the second edition of the WTS Global VAT Newsletter in 2021 we want to share with you insights on the latest developments in terms of VAT and GST across the globe.

Global VAT Newsletter #2/2021 now available
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