VATLive > Blog

Blogs


Don’t get your Brexit commodity codes wrong

If you want to continue selling goods cross-border between the UK and EU after 31 December 2020, you will have to learn about commodity codes. If you cannot accurately match your goods to the right co...Continued

US Maryland sales tax on foreign digital services

The US state of Maryland has imposed its sales tax on a wide range of digital services (‘digital products’ or ‘digital code’) from 14 March 2021. This includes non-resident providers and marketplaces ...Continued

UK MTD for VAT on voluntary registrations proposal

The UK’s HMRC is considering extending the Phase II digital records and journey requirements to voluntary VAT registered business in 2022. The current plans is for phase II MTD to apply to businesses ...Continued

Greece delays myDATA e-invoices e-books to 1 July 2021

Greece has announced that the mandatory introduction of e-invoices and e-books has been delayed again, this time from 1 April 2021 to 1 July 2021. This is due to the economic disruption caused by the ...Continued

UK delays Brexit import declarations to January 2022

The UK government has announced today that it is extending the existing post-Brexit import customs declarations deferment from 1 July 2021 until 1 January 2022. The government outlined a revised timet...Continued

US Pennsylvania offers foreign sellers sales tax amnesty

The US state of Pennsylvania is offering a sales tax amnesty to non-resident sellers which hold stock in the state. This is based on the physical nexus test, triggering local taxing obligations if a ...Continued

Belgium delays VAT filings & payments on coronavirus

The Belgian authorities have confirmed that they will allow companies to delay the filings by over two weeks and payments by two months. It had already offered an application process for companies nee...Continued

Philippines targets 2023 for e-invoicing and e-receipts

The Philippine Department of Finance is scheduled to commence a pilot of e-invoicing in January 2022, with a plan to roll out to all B2B and perhaps B2C transactions in 2023 in a phased approach. This...Continued

Czech coronavirus VAT emergency measures

The Czech Chamber of Deputies has passed urgent measures to assist businesses during the Covid-19 crisis. Businesses will be offered tax payment delays; but this is not automatic. ...Continued

Japan tax qualified invoices October 2023

Japan plans to introduce for the first time Consumption Tax invoices for input tax credits from 1 October 2023. Termed qualified invoices, these will be only issued by certified invoice issuers. A Tra...Continued