General Sales Tax non-resident compliance portal launched Foreign providers of digital services to Jordanian consumers should now use a special online compliance portal for General Sales Tax (GST) reporting. Launched at the start of 2024, it provides easy GST registration and ongoing compliance for non-resident
Non-EU taxpayers must provide financial guarantee The Italian VAT law has been updated to require non-EU established businesses with a non-resident VAT number to provide a financial guarantee to the tax authorities if they are performing intra-community supplies from/to Italy. Fiscal representative will themselves have
Ministry of Finance seeks to tackle VAT fraud via electronic invoicing The southern African state of Zambia is set to become the latest state to implement electronic invoicing. The aim is to expunge Value Added Tax fraud being committed via fake input invoices. In addition,
India delays consolidation of 12% and 5% Goods and Services Tax rates India’s 2024 Finance Bill has put an end to speculation of a 2024 simplification of the Goods & Services Tax (GST) rates. The Bill, which is now in the Lower House of parliament,
Increase in Intrastat Arrivals threshold from 1 January 2024 Latvia has raised its Intrastat reporting thresholds for 2024 as follows Arrivals: increased to €350,000 per annum from €330,000 Dispatches: unchanged at €200,000 per annum Read more in our Latvia VAT guide. Check EU intrastat thresholds
VAT registration threshold rise and other changes The Vietnamese Ministry of Finance has released for public consultation a range of VAT changes. Once reviewed, these will pass to the National Assembly for approval. The changes include: Rise in the VAT registration threshold to VND 150m
B2B and B2C requirements being phased in The Pakistan Federal Board of Revenue is introducing a mix of centralised e-invoicing and fiscal systems or registers for B2B and B2C invoicing, respectively. On 10 January 2024, the Board issued a notice for the Fast Moving Consumer
Raised thresholds for declarations for EU intra-community dispatches and arrivals to Hungary Hungary has raised its Intrastat reporting thresholds to the following levels from 1 January 2024: Arrivals HUF 270m (approx €705k) from HUF 250m in 2023 ; and Dispatches HUF150m (approx €390k) from HUF 140m
