VAT

Indonesia is planning to bring non-resident e-commerce sellers into the VAT net on 1 August 2020. Legislation is agreed for foreign providers of goods and services online to Indonesian consumer to be ...Continued

The Nigerian government has postponed rising Value Added Tax standard rate from 5% to 7.5% of 1 January 2020.. The rise will need the agreement of the National Assembly. The increase will likely be pu...Continued

Angola has today introduced a 14% VAT regime. This replaces the existing 10% Consumption Tax. The indirect tax was originally intended to be implemented on 1 January 2019....Continued

How to account in a UK VAT return for UK import VAT under the Postponed Accounting regime on goods coming from the EU after Brexit....Continued

France is to impose mandatory electronic invoices on B2B from January 2023. This will include a pre-approval clearance of the invoices via the government’s Chorus Pro portal. This is already in operat...Continued

Germany has announced a reduction in the VAT rate applied on train journeys from the standard rate 19% to the 7% reduced VAT rate. The measure is part of a range of proposals to reduce the environment...Continued

The UK continues to not implement 2018 EU rules which permit a cut on VAT to e-books, audio books and online newspapers from 20% to zero. Many other EU countries have already implemented the harmonisa...Continued

Zambia has postponed for the third time this year the replacement of the existing Value Added Tax system with a Sales Tax. The new turnover tax will now be implemented on 1 January 2020 instead of 1 S...Continued

The Arab Gulf state of Oman's Ministry of Finance has denied a delay for the implementation of a 5% VAT regime until 1 January 2021. The potential postponement is due to slow economic performance and ...Continued

The Mexican Senate is to be presented with a proposal to levy 16% VAT on digital services purchased on non-resident platforms. This would affect online platforms including Uber, Netflix and AirBnB. ...Continued