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Swiss relax VAT foreign income disclosures

The Swiss Federal Tax Authority is to relax the complex rules on non-resident tax payers disclosing their worldwide income for VAT compliance....Continued

Hungary SAF-T proposal

The Hungarian tax authority is considering launching a pilot for Standard Audit File for Tax (SAF-T), the global schema for the exchange of transactional data with the tax authorities. This may launc...Continued

France live VAT invoice reporting consultation

France has announced a public consultation on implementing a live invoice reporting regime for B2B and B2C transactions. This would model the success of the Italian SdI pre-approval invoice real-time ...Continued

France marketplace VAT liabilities and split payments

France is proposing to make online marketplaces responsible for the remittance of non-EU merchants’ VAT on certain transactions from 2020. This would be one year ahead of 'deemed supplier' obligation...Continued

South Korea foreign e-services VAT extension

South Korea is to extend the non-resident VAT obligations on digital service from 1 July 2019. ...Continued

US Maryland marketplace sales tax collections Oct 2019

Maryland has become the latest US state to pass legislation requiring online marketplaces to collect sales tax on behalf of out-of-state (non-resident) sellers using their platforms. The new law will ...Continued

Lithuania VAT rate cut to 18%

The Lithuanian parliament is considering a proposal to cut the standard VAT rate from 21% to 18%. It was last raised from 19% to 21% in September 2009 during the financial crisis....Continued

Austria VAT registration threshold rise

Austria is proposing to increase its VAT registration threshold from €30,000 to €35,000 per annum. The plan was introduced as part of a wide range of tax reliefs by the Federal Ministry of Finance on ...Continued

Italy new marketplace e-commerce VAT reporting

The Italian Revenue Agency has proposed deferring its recent marketplace deemed supplier VAT rules until 2021, when the rest of the EU will act in unison. However, it is instead planning on introduci...Continued

VAT

India GST B2B e-invoice live reporting Sep 2019

The Indian authority overseeing the Goods and Services Tax regime, the GST Council, has proposed introducing electronic invoices. This would include the requirement to submit B2B sales invoices in rea...Continued