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Spanish mandatory B2B e-invoices July 2024 – public consultation
Spain opens public consultation on plans to add live B2B e-invoices to existing SII real-time reporting; rollout between 2024 and 2026; legal obligation on ERP and billing system vendors to offer compliant systems A public consultation on the proposed imposition of B2B e-invoicing has been

Qatar VAT implementation 2023
Gulf state likely to join 4 other Gulf states by introducing 5% in Summer 2023 Qatar is said to be progressing plans to introduce a 5% VAT regime in the Summer. Along with the other five members of the Gulf Cooperation Council, Qatar signed the

Cambodia VAT on foreign goods & digital services update
Updated implementation rules for Value Added Tax liabilities for non-residents of digital services to Cambodian consumers The Cambodian General Department of Taxation has updated its guidance for non-resident sellers, marketplaces and providers of e-commerce goods and digital services. These traders have been brought into the

VAT country guides

Egypt VAT on digital services foreign providers
May 2023 launch of simplified VAT registration portal for non-residents Egypt’s Tax Authority is to launch a new simplified registration process and reporting portal for foreign providers or digital or electronic services. This will be available from 1 May 2023. 2016 – 14% VAT on

2023 VAT country guides

Argentina e-commerce gig & sharing marketplace VAT deemed supplier – 2023
April 2023 – digital e-commerce, gig & sharing marketplace take on full VAT liability for smaller traders. The Argentina Federal Tax Authority is to oblige marketplace to ensure their users are correctly charging and collecting VAT. This covers both goods and services, including the gig
