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1 December 2021 in

Slovakia

Most Central EU states now offer reduced VAT on cafes, restaurants and catering As part of its ‘Tax Revolution’ set of reforms announced earlier this month, the Slovakian government is

Switzerland VAT on digital services – non-residents

30 November 2021 in

Switzerland

Switzerland imposed Value Added Tax on digital or electronic services in 2010. There is a global income VAT registration threshold of CHF100,000. At VAT Calc, we track global VAT and

India GST reform proposal near completion

30 November 2021 in

India

Higher recent tax take gives green light for simplification of GST With India’s Goods and Services Tax fast approaching its July 2022 fifth anniversary, draft proposals are being drawn up

Indonesia adds to digital service provider VAT list

30 November 2021 in

Indonesia

The Indonesian Directorate General of Taxes has added a further two foreign entities to the VAT on digital services Trading Through the Electronic System scheme. This takes the total to

EU reduced VAT rate freedoms for 2022 – progress update

29 November 2021 in

Finance Ministers set to review finalised compromise text on reduced VAT rate freedoms at next week’s December ECOFIN meeting. July 2022 implementation still open Last week, VAT experts met to

Iceland VAT on digital services by non-residents

29 November 2021 in

Iceland

Iceland introduced Value Added Tax collections obligations on foreign providers of digital or electronic services in November 2011. The standard VAT rate is 24%, although e-books and music enjoy the

Greece extends temporary reduced VAT until June 2022

29 November 2021 in

Greece

COVID-19 forces further prolongation of reduced VAT rates on key supplies Greece has announced a further extension of the temporary cut in the reduced Value Added Tax rate on certain

Belarus VAT on digital services

27 November 2021 in

Belarus

The east European state of Belarus imposed Value Added Tax on foreign supplies of digital or electronic services to its consumers from 1 January 2018. This requires non-resident providers to

France Standard Audit File for Tax (SAF-T)

26 November 2021 in

France

France introduced a local version of the OECD’s SAF-T harmonised tax data reporting schema. The French version, FEC (Fichier des Écritures Comptable). The new regime comes into effect from 1

Germany e-invoicing as soon as possible – new government

25 November 2021 in

Germany

Coalition new leaders confirm electronic invoice reporting system as soon as possible to fight VAT fraud; backing for EU definitive VAT system; import VAT reforms The new German government coalition

Missouri sales tax on foreign e-commerce sellers Jan 2023

25 November 2021 in

United States

Missouri is to become the last of the sales taxing states to impose collections obligations on remote or foreign sellers. This will come into effect from 1 January 2023. South

Andorra VAT on digital services

25 November 2021 in

Andorra

Andorra introduced Value Added Tax liabilities on the providers of digital or electronic services from 1 January 2013. The current VAT rate in Andorra is 4.5% The Pyrenees state, locked

Tunisia VAT on foreign digital services

25 November 2021 in

Tunisia

Mix of VAT, withholding tax and royalty tax can apply Tunisia imposes a mix of Value Added Tax, Withholding VAT and software 5% royalty (Digital Services Tax) taxes on non-resident

Breakthrough on EU reduced VAT rate freedoms for 2022?

24 November 2021 in

Finance Ministers set to review finalised text on reduced VAT rate freedoms at December ECOFIN meeting. July 2022 implementation still open Talks are advancing this week on giving EU member

France splits DEB submission into Intrastat and ESL Jan 2022

24 November 2021 in

France

Intrastat and EC Sales List in France to follow standard EU practise From January 2022, France is to split its Déclaration d’Echanges de Biens (‘DEB’) monthly additional filing into two,

EU IOSS and OSS for non-EU sellers and marketplaces

24 November 2021 in

The EU e-commerce VAT package launch on 1 July 2021 aimed to simplify Value Added Tax reporting for sellers, but also reduce fraud and give marketplaces a new role taking on VAT

Belgium B2B e-invoicing Ministry of Finance update

22 November 2021 in

Belgium

B2B mandatory electronic invoicing to combat €3.6 billion in missing VAT The Belgian Ministry of Finance has confirmed this month the 2022 budget plan’s statement on rollowing out a B2B

France VAT groups from 2023

22 November 2021 in

France

France plans to introduce the concept of a VAT Group from 1 January 2023. This provides the option for related companies to form a single VAT person, with just 1

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