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German delays Marketplace USt 1 TI Tax Certificate

The German Bundesministerium der Finanzen has delayed to 15 April 2019 the requirement for online marketplaces to have captured their third-party sellers’ new Tax Certificates. The marketplace USt 1 T...Continued

Czech VAT live B2C electronic reporting of revenues

The Czech Republic is moving to launch the fourth phase of roll out of live electronic reporting of retail cash and credit card payments by consumers in person or online....Continued

Poland gets EU go ahead on VAT split payments

Poland has received approval from the EU to impose mandatory VAT split payments from 1 July 2019. The approval is temporary, lasting until February 2022....Continued

Turkey cuts VAT on books

Turkey is proposing to reduce the VAT rate on printed books from 18% to nil. This includes journals. The measure, Article 13 of the VAT Act. is currently with parliament....Continued

US Wyoming marketplace sales tax collections

Wyoming is to require marketplaces to collect out-of-state Sellers’ sales tax from 1 July 2019. This is based on the 2019 South Dakota v Wayfair Supreme Court ruling, imposing ‘economic nexus’ sales t...Continued

Italy imposes marketplace VAT fraud obligations

Italy has proposed making marketplaces the deemed supplier and VAT principal on B2C sales below €150 by third party sellers. It will apply to consumer electronics, such as mobile phones, video games, ...Continued

Italy delays Spesometro and Esterometro

Italy has postponed the deadlines for the last 2018 Spesometro and the first 2019 Esterometro to 30 April 2019....Continued

UK £135 small parcel VAT portal opens for Brexit

The UK’s HMRC has opened the registration portal for foreign delivery companies to register post-Brexit VAT on consumer good parcels below £135. This new regime will be triggered under the current def...Continued

Portugal extends VAT settlement

Portugal is proposing to allow VAT registered businesses an additional five days to settle the VAT liabilities....Continued

UK HMRC - £13bn custom costs for no-deal Brexit

HMRC has estimated that 245,000 businesses will have to start completing import documentation for the first time after Brexit, costing them £6.5bn in administrative costs. The value of import tariffs ...Continued