Blogs

Ghana has split out the 2.5% National Health Levy from the combined current VAT rate. This means the new VAT rate will be 12.5% instead of the current consolidated 15%. VAT is charged on all taxable s...Continued

On 1 August 2018, Germany’s federal cabinet (Bundesregierung) approved a draft bill to oblige online marketplaces to capture key VAT data and compliance on third-party sellers on their platforms from ...Continued

Ghana has confirmed that it will not go ahead with the previously proposed VAT rise. It had been announced in February that it would rise from 15% to 17%. This includes a proposal to reintroduce VAT o...Continued

Overview This release is a maintenance release of the VAT Reporting application for the month of July. It includes changes in reporting documents, SII improvements, modifications in VAT Reporting and...Continued

Uruguay has clarified the liabilities to VAT for non-resident providers of digital or electronic services. The current VAT rate in Uruguay is 22%. In Decree 144/018, supplies of streaming media, ga...Continued

The European Commission (EC) has warned Germany that it must reduce its unreasonable restrictions on providing VAT refunds to non-resident businesses. In a reasoned opinion, issued on 19 July 2018, t...Continued

The European Union’s Commission has suggested that it may reconsider its planned four quick VAT fixes ahead of the introduction of its proposed Single VAT Area for 2022. The measures have failed to be...Continued

On 21 July, HMRC won an appeal ruling at the First-Tier Tribunal Court against Kinnerton Confectionery, manufacturer of allergen-free chocolate for children. HMRC's assessment was upheld that Kinnerto...Continued

On July 12, the UK issued a White Paper outlining its proposed economic partnership with the EU after Brexit, scheduled for 29 March 2019. Whilst the discussion paper does represent a significant adva...Continued

Poland has announced plans to withdraw the requirement for the submission of monthly VAT returns. Instead, the already mandatory Standard Audit File for Tax (SAF-T) will suffice. This provides the tax...Continued