Preparations July 2028 Extension of OSS return for cross-border movement of own goods: B2C e-commerce; and B2B call-off stock The full EU VAT in the Digital Age (ViDA), which Single VAT Registration (SVR) is one of three pillars, enters into force from 14 April 2025.
Remotely delivered non-digital services to come into VAT net 1 January 2023 The Norwegian VAT law has been updated to impose VAT on foreign providers of traditional services to consumers by non-resident providers. Such cross-border services include: Consulting Accounting and tax Architecture The Ministry of Finance
Extension of OSS return for cross-border B2C and B2B goods and services transactions as part of VAT in the Digital Age reforms. 3 options for transfers of own goods challenge The European Commission (EC) is set to publish draft VAT Directive amendments by 7 December
Extension of OSS return – Single VAT registration in the EU – for cross-border B2C and B2B transactions as part of VAT in the Digital Age reforms The European Commission (EC) is set to publish draft VAT Directive amendments this autumn for the extension of
Changes to ICMS (VAT) states’ split on B2C inter-state sales in confusion The Brazilian federal government has gazetted this month a rule change on Imposto sobre Circulação de Mercadorias e Serviços ICMS (a form of VAT) on interstate sales of goods to consumers. However, Law
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 register with the tax office immediately as there is not registration threshold. There is no
