COVID-19 forces tax support for key sectors Bulgaria is to reassign a range of supplies from the standard VAT rate of 20% to the reduced VAT rate of 9%. This
A new penalty regime comes into force in the Mediterranean island of Cyprus on 20 August 2020. This will be as follows for any VAT registered taxpayer whether resident or
Italy is delaying the implementation of its marketplace reporting obligations in anticipation of the upcoming 2021 EU VAT e-commerce reforms on 1 July 2021. However, it is instead planning on
The Czech Republic (Czechia) has recast its reduced VAT rates again from 1 May 2020. This mostly includes reclassifying many goods from 15% to the second reduced rate of 10%.
India has expanded its 2016 2% marketplace equalisation levy to non-resident marketplaces facilitating the sale of goods to consumers. 2016 Digital Services Tax equalisation levy The levy on the digital
Norway has withdrawn its NOK 350 low-value consignment relief from 1 April 2020. Import VAT is now due on all imported distance sales where an item does not exceed NOK3,000.
COVID-19 forces General Consumer Tax subsidy In its 2020/21 budget, the Caribbean Island of Jamaica has reduced its standard General consumption tax (its Value Added Tax) rate from 16.5% to
Mexico has introduced Value Added Tax on foreign providers of digital or electronic services from 1 June 2020. There is no VAT registration threshold, and non-residents must appoint a local
Japan has imposed its 10% Consumption Tax on digital or electronic services since October 2015. This includes non-resident providers. However, so far, marketplaces and similar electronic interfaces are not held
Nigeria has implemented a rise in its standard Value Added Tax rate from 5% to 7.5% on 1 February 2020. This rise had originally been scheduled for January. There are
Confusion of tax treatment and case law for ride sharing and delivery platforms The tax system has always provided subsidies and preferential VAT benefits to the self-employed to reflect the
Slovenia has harmonised the VAT rate on printed books and journals to the e-book rate. The reduced rate is now 5% from 1 January 2020. This follows the Council Directive
Taiwan implemented post-issuance government e-invoicing via its Government Uniform Invoice (GUI) regime. This allocates batch sequence invoice numbers to taxpayers every couple of months. The system was launched in 2006
Foreign sellers and marketplaces now face Value Added Tax obligations Albania imposed VAT collections obligations on non-resident providers of digital or electronic services to its consumers in January 2015. There
South Korea implemented its 10% Value Added Tax on foreign providers and marketplaces of digital or electronic services to its consumers from 1 July 2015. There is no VAT registration
From 1 December 2019, New Zealand is imposing its Goods and Services Tax (GST) on imported sales of goods not exceeding NZD 1,000 to its consumers. For any foreign seller
Standard Audit File for Tax Lithuania rolled out its version of the OECD’s Standard Audit File for Tax (SAF-T) in 2017, and completed it’s current version, in 2019. It was
The Russian online cash register system was introduced in 2017, with a two-year phase in for all retailers, based on the South Korean system. They provide live reporting to the
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