Blogs

Kansas is to oblige out-of-state retailers to charge local sales tax for the first time from 1 October 2019. This includes registering with the state’s Department of Revenue....Continued

France is to require online marketplaces to verify the Value Added Tax status of foreign sellers using their platforms from January 2020. The requirement to co-opt digital platforms to check the VAT r...Continued

Austria is to impose on digital marketplaces detailed record keeping obligations covering transactions on their platforms by third-party foreign sellers....Continued

Malaysia has ratified the imposition of 6% sales tax on supplies of e-services by non-resident providers to local consumers. Unusually, B2B transactions are included, but with relief on the use of rev...Continued

Italy has implemented its new anti-VAT fraud reporting requirements on marketplaces. This includes obliging online platforms to detail transactions they facilitate on behalf of third-party sellers. Th...Continued

The Greek Finance Ministry is to launch a pilot of its proposed e-invoice regime in the second quarter of 2019. The plan is to require real-time invoice clearing by VAT registered businesses for B2B a...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

Poland has again postponed the implementation of the VAT split payments regime, this time until 1 November 2019. The measure had already been delayed from July to September earlier this year....Continued