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Polish live VAT e-invoices 2021

The Polish Ministry of Finance is hoping to introduce live VAT e-invoice reporting regime in 2021. It will model itself on the successful Italian SdI pre-clearance model....Continued

Italy Esterometro VAT filing switches to quarterly filing

The Italian Esterometro listing of cross-border transactions will no longer be required on a monthly basis. Instead, it is only required on a quarterly basis. The deadline will remain the last working...Continued

Mexico VAT payers ‘blacklist’

Mexico has issued its latest VAT payers ‘blacklist’. This lists all businesses that its suspects of VAT fraud. It is a requirement for other businesses to ensure their suppliers and businesses are not...Continued

French marketplace VAT reporting update

Following the 1 January 2020 introduction in France of the obligation for marketplaces to report on the taxable supplies of their third-party sellers, the French tax office has clarified this week rep...Continued

China VAT reforms

China has proposed an update to its Value Added Tax Law. This has now gone out to public consultation by the Ministry of Finance and State Taxation Administration. This aim is to implement the propose...Continued

France rejects VAT Fiscal Representative withdrawal

The French Inspection Générale des Finances (‘IGF’) has recommended not withdrawing the requirement of non-EU businesses with a French VAT registration to appoint a Fiscal Representative. The obligati...Continued

Oman no VAT until at least 2021?

Oman looks set to postpone the implementation of Value Added Tax until at least 2021. A Ministry of Finance official has stated that there will be no VAT launch this year. However, the Ministry has sa...Continued

2020 global VAT rate & legislation changes

Below is a summary of the main January 2020 VAT rate and legislation changes announced around the world....Continued

US 2020 sales tax changes foreign sellers & marketplaces

Following the 2018 South Dakota vs Wayfair ruling at the US Supreme Court, most of the 45 US states which impose sales tax have updated their rules to bring in out-of-state (non-resident or foreign) s...Continued

VAT

Nigeria delays 2020 VAT rise to 7.5%

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