Latvia moves VAT return deadline to 23rd
The Baltic state of Latvia has moved the VAT return and payment from 20th to the 23rd of the month following the reporting period. Most businesses are on quarterly filing
The Baltic state of Latvia has moved the VAT return and payment from 20th to the 23rd of the month following the reporting period. Most businesses are on quarterly filing
Ukraine has introduced a new 14% reduced VAT rate from 1 March 2021. This is added to the existing standard VAT rate of 15% and the reduced rate of 7%
The Italian authorities have postponed the 2020 collections of its 3% Digital Services Tax from 16 February until 16 March 2021. The associated annual return is delayed until 30 April
Non-resident e-services VAT obligations from January 2022; change to quarterly reporting; marketplaces must register The Caucasus state of Armenia implemented Value Added Tax on non-resident providers of digital services on
Following the ending of the UK’s Brexit transition period on 31 December 2021, the standard Value Added Tax return has undergone some minor changes. Updated VAT return to reflect leaving
Ongoing COVID-19 crisis means more support for hard-hit entertainment and hotels sectors Paraguay has rolled over for a second time the reduced Value Added Tax rates on tourism, catering, accommodation,
Kenya has returned its standard VAT rate to 16% from 14% on 1 January 2021. The rate was temporarily reduced to 14% on 1 April 2020 to help support businesses
The UK’s second phase of Making Tax Digital comes into effect on 1 April 2021. This follows a 1-year delay, adding to the already provided 1 year ‘softlanding’ due to
North Macedonia has introduced a third VAT rate of 10% from 1 January 2021. This will apply to hospitality, cafés, restaurants, and catering services. The current standard VAT rate is
Import VAT payment may now be postponed via VAT return Croatia has introduced deferred import VAT from 1 January 2021. This follows most of the other 27 EU member states.
Easement on temporary movements of goods between NI and GB The UK’s HMRC has provided some additional import tax reliefs on the movement of goods between post-Brexit Northern Ireland (NI)
The UK’s ecommerce import VAT and deemed supplier online marketplace changes on 1 January 2021 included the obligation to charge output (sales) VAT on import consignments not exceeding £135 intrinsic
Germany’s standard VAT rate has returned to 19% on 1 January 2021. Restaurant 7% rate continues until end of 2022 Germany temporarily cut its 19% standard VAT rate to 16%
GSTR 3B transaction draft report now available from tax authorities India is to introduce pre-filled Goods & Services transaction report, GSTR 3B, will now be pre-completed for taxpayers from 1
The UK has implemented its e-commerce VAT reforms for online sellers and marketplaces (OMP) on 1 January 2021. This changes the rules on import VAT for e-commerce, and makes marketplaces
The Slovak Republic has introduced VAT relief for sales invoices which have gone bad from 1 January 2021. Previously, this was unavailable to resident or non-residents with a VAT registration.
Intrastat reporting of EU goods movements ends for UK as part of Brexit; Northern Ireland – EU movements obligation remain Following the UK leaving the EU VAT regime and Customs
Whilst Germany shows one of the lowest VAT Gaps in the European Union, there is still room for improvement. That is the conclusion of the state Audit Office which focused
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