From 1 July 2021, new VAT rules apply for sellers and marketplaces serving European Union consumers under the EU ecommerce VAT package. This will include complex invoice obligations imposed by
The EU e-commerce package and UK e-commerce reforms have imposed from 1 July 2021 the obligation on sellers and marketplaces to charge VAT in their checkouts for transactions not exceeding
The EU has now withdrawn its e-commerce distance selling thresholds from 1 July 2021. This is part of its e-commerce VAT package reforms. EU or non-EU sellers will have to
The US state of Kansas has become one of the last states to impose a threshold (safe harbour) on sales tax collection obligations on remote or foreign sellers. At the
As a result of the COVID-19 pandemic, the island of Cyprus is to reduce Value Added Tax rates on hotels and certain transport. The changes involve a range of services
The Indian Goods and Services Tax latest filings deadlines have been extend in light of the emergency COVID-19 situation. Indian GST was introduced in 2017. The following extensions were provided
The Paraguayan government has extended the reduction Value Added Tax rate on hotel and overnight accommodation, tourism and tourist transport, and catering services. It may be applied by hotels, travel
The Netherlands is to apply a retrospective Value Added Tax registration threshold of €20,000 per annum. This will apply from 1 January 2020 based on the Decree No. 2021-12740 issues
Uruguay has extended its reduced Value Added Tax rate for tourism services as the economic effects of the coronavirus continue. VAT on hospitality services is normally 22%. This was cut
The Mediterranean island of Malta is to introduce VAT group regime from 1 June 2018. This would enable connected companies to be registered as a single VAT payer, and reduce
The Baltic state of Lithuania is to temporarily cut its Value Added Tax rate from 21% to 9% until 31 December 2022 on the following services: Restaurants and cafes (excluding
European Finance Minister meeting at ECOFIN on 18th June failed to agree on a compromise to enable more reduced rate setting freedoms for member states. Countries such as Germany, France
The French Constitutional Council has ruled that France may no longer levy a disproportionate fine for missed VAT invoices. The current (Art. 1737, I, 3. of the CGI) French tax
The European group of finance ministers, Economic and Financial Affairs Council (ECOFIN), reported to the European Council on progress of various EU VAT reforms. This came on 3 June 2021.
The rules for the liabilities on e-commerce sales for non-resident sellers via ‘distribution platforms’ change from 1 July 2021. If the foreign seller only sales its Canadian-located stocks to consumer
The Portuguese Autoridade Tributária e Aduaneira tax office has extended the application of the Value Added Tax domestic reverse charge for non-resident businesses and B2B supplies of goods or services.
The Brazilian National Congress is to progress the merger of its PIS and COFINS federal taxes under Bill No. 3,887/2020, National Congress. This seeks to introduce the first major simplification
The Brazilian Supreme Court has confirmed the exclusion of ICMS tax from PIS and COFINS calculations. The Court confirmed that the state ICMS should be excluded from the tax base
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