Finance Ministry to extend VAT collections to app stores 1st April 2025 The Japanese National Tax Agency has published Frequently Asked Questions to support the imposition of the deemed supplier Consumption Tax obligations on digital platforms for digital services. This comes into effect on 1
Update to 2017 requirements, including place of supply and EEU supplies The Russian Federation imposed the obligation to Value Added Tax register on foreign providers of digital or electronic services from 1 January 2017. This includes sales of services to consumers and businesses customers, too
1st Aug 2024: Budget removes contentious tax on non-resident providers of digital services The latest Indian budget has confirmed the scrapping of the 2% equalisation levy on digital companies, online education-providing firms, and software-as-a-service (SaaS) providers without a permanent physical presence in India. This is
Senate & Representatives approve Bill to impose 12% VAT on nonresident digital service B2C providers & platforms The House of Representatives has approved Senate Bill 2528 to impose 12% Value Added Tax on nonresident digital service providers to ensure a fair competitive environment for local
2035 VAT in the Digital Age requires states with existing domestic e-invoicing to harmonise The latest draft of EU VAT in the Digital Age required member states with existing domestic B2B and B2C e-invoicing and digital reporting requirements to adapt their regimes by January 2035
Government confirms 20% VAT on private education and boarding services from 1 January 2025 Anti-forestalling provisions to prevent advance payment VAT avoidance from 29 July 2024 The new UK Labour government has confirmed on 29 July 2024 that it will introduce legislation to remove the
E-invoicing updates to technical specifications ahead of January 2025 full regime Since May 2024 there has been an ongoing phased requirement for Israeli taxpayers to pre-request a unique invoice Allocation Number from the Israeli Tax Authority (ITA). The ITA has now issued new technical speficifations (Agent
National Revenue Agency progresses OECD-based Standard Audit File for Tax of transactional-level VAT data Bulgaria is preparing to join other countries implementing SAF-T, the OECD-backed standard schema for the exchange of information between tax payers and authorities. The first version of the Bulgarian SAF-T XSD
2026 likely new launch date for state-only or VERI*FACTU approved invoicing software may be used to prepare and issues invoices Spain has sent to the European Commission new technical details in a Draft Order of its VERI*FACTU mandatory invoicing software proposals for all resident taxpayers.
