Blogs

Brexit negotiations overnight hit a VAT-shaped roadblock. What is the issue? Essentially, the post-Brexit anti-VAT fraud terms were contained within the now-abandoned Backstop clause. This envisaged ...Continued

HMRC has been granted short term powers to issue VAT and excise laws on Brexit. The powers will come into effect for six months after Brexit, currently scheduled for 31 October 2019. They will grant t...Continued

Brazil is planning to forward a plan to consolidate its highly complex indirect tax regime into a single VAT. The Economic Ministry has confirmed that it plans to send an implementation bill to the lo...Continued

The UK’s HMRC has alerted digital services businesses selling e-services to consumers of their VAT obligations in the case of a no-deal Brexit on 31 October 2019. This includes income on: streaming me...Continued

The draft French budget, published on 26 September, for 2020 has proposed a range of measure to fight e-commerce VAT fraud. The 2020 measures impose obligations on fulfilment houses and facilitating o...Continued

Australia is to make non-resident online platforms providing hotel rentals and other commercial lettings liable to charge and collect Goods and Services Tax. The regular annual VAT registration thresh...Continued

The third and final tranche of mandated businesses are now expected to register for VAT in Bahrain. Businesses with an annual turnover between the VAT registration threshold of BHD 37,500 and BHD 500,...Continued

The Czech Republic has been granted approval from the Council of the EU to introduce the generalised reverse charge mechanism (‘GRCM’) from January 2020. The anti-VAT fraud measure will effectively e...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