VATLive > Blog

Blogs


German marketplace USt 1 TI Tax Certificate

The German tax authorities will require sellers using online marketplaces to register for a new tax compliance certificate, ‘F22’. It will apply to non-EU sellers from 1 March 2019, and EU sellers fro...Continued

US New York implements Wayfair Sales Tax rule

The New York state tax department published on 15 January 2019 guidance on the immediate requirements for out-of-state sellers to register and charge Sales Tax. ...Continued

VAT

China raises VAT registration threshold

China has raised its VAT registration threshold from 1 January 2019 from CNY30,000 to CNY100,000 for small businesses. The measure is temporary for the next two years...Continued

France extends B2G e-invoices

From 1 January 2019, France extended to small and mid-sized businesses the obligation to submit VAT electronic invoices only on government supplies. This affects vendors from 10 to 250 employees...Continued

Ireland calls for Brexit import VAT deferment

An Irish accountancy body group has proposed introducing an import deferment scheme ahead of the UK’s potential no-deal Brexit on 29 March 2019...Continued

UK MTD pilot extends to partnerships and flat rate scheme

The UK’s HMRC has announced that it has extended its Making Tax Digital for pilot testing to partnership and flat rate scheme VAT returns....Continued

VAT

Mexico cuts border VAT rate

Mexico has reintroduced a reduced VAT rate on its US border. The current standard rate of 16% has been reduced from 1 January 2019 to 8% for businesses providing services in the Border Region. ...Continued

VAT

Angola VAT implementation

Angola has confirmed plans to introduce VAT from July 2019, with only the largest tax payers obliged to charge the new consumption tax...Continued

EU implements VAT generalised reverse charge

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states...Continued

UK MTD deferral requires HMRC approval

From 1 April 2019, over 1 million UK businesses will be required to file their VAT returns via HMRC’s new Making Tax Digital (MTD) API-portal. This will require accounting software or specially enable...Continued