Global VAT Compliance News

Global VAT Compliance News

| VAT on Digital Services |

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Nepal: Foreign digital service providers will be taxed 2% DST

Uganda: Government imposes VAT on non-resident electronic service providers

Russia: Possible difficulties involved in the payment of VAT on electronic services

Kenya: Finance Act 2022 Amendments in the VAT Act of 2013 regarding Digital Marketplace Supplies

Germany: Government Releases the obligations for EU Digital Platform Operators

| VAT/GST Developments |

The Netherlands: Government Clarifies VAT Refund Provision for Discounts in Connection to VAT reduced rate to Energy  

Mexico: Government Updates Extension for E-Invoicing Procedures

Switzerland: Federal Council opens public consultation for mandatory e-filing and eRegistration

Bangladesh: New VAT rates on Budget Speech 2022-23

Jamaica: Exemption of Lithium-ion batteries from General Consumption Tax

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Spain: New indirect tax on non-reusable plastic packaging starting 1 January 2023

Belgium: New FAQs on the VAT treatment on the supply of furnished accommodation

European Union: Commission grants Italian State Funding regime due to coronavirus

Lithuania: Parliament passes Bill to cut the VAT rate on non-prescription drugs and medical aids to 5%

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Czech Republic: Government considers to amend the VAT Act

Germany: Deadline Extension for the 2021 Annual VAT Returns to 31 October 2022 

| ECJ Cases |

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ECJ: AG Opinion on Case No. C-247/21 (Luxury Trust Automobil GmbH) – Intra-Community Transactions – Invoice reference to a reverse charge for triangulation

ECJ: Court Judgement for Case No. C-194/21 (Staatssecretaris van Financi?n) – Preliminary Decision Regarding Dutch VAT Deduction Rules

| E-Invoicing |

Guatemala: The General VAT Regime now requires mandatory electronic invoicing

| Other news |

Czech Republic: Ministry revoked Decision No. MF-30457/2021/3901-2 granting VAT exemption on energy and gas supplies

Cyprus: Government announces VAT Exemption on petroleum goods and fuel costs until the end of 2022

Italy: Government Reduces VAT rate on natural gas and electricity sectors

Bosnia and Herzegovina: Government Releases Instructions for VAT E-filing

| Resource Center |

Click here to download UK VAT guide

VAT Country Guides to learn more about compliance requirements and VAT rules in various countries.




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