Blogs

There has been a range of changes to the German VAT regime. These changes include: The application of the reverse charge on mobile phones has been extended to include any devices containing SIM ca...Continued

The European Court of Justice has ruled that where additional work in the country of supply is performed on intra-community supplies, this may change the nature of the supply to a domestic supply. ...Continued

The European Commission (EC) has referred Germany to the European Court of Justice over its requirements for non-EU VAT recovery. If a foreign company is conducting business in Germany, it may incu...Continued

China is to implement new categories for determining the exemption rules for export services. The changes apply from October 2014 Businesses supplying export services are required to follow a numbe...Continued

France is to extend its 2% broadcaster levy to non-resident Netflix as tensions mount over its non-resident corporate income tax status.  France had previously attempted to introduce a internet use ta...Continued

German is one of the latest EU member states to adopt the January 2015 changes to the EU VAT Directive on the place of supply rules for electronic, telecoms and broadcast services to consumers. Howeve...Continued

The Ukrainian VAT code is to be updated from 1 January 2015 largely in an attempt to reduce extensive fraud. The changes include: Input VAT recorded from services provided under the reverse cha...Continued

Korea is proposing to introduce VAT on financial services at 10% from July 2015. This will include banking, insurance, credit and factoring-related services. Few countries around the rest of the wo...Continued

Consumers are set to enjoy a 2% reduction in the Uruguayan VAT rate applied to purchases of goods and services acquired by bank debit cards, credit cards and wire transfers from 1 August 2014. There w...Continued

The German VAT Act has been amended by the Federal Council this month. The principle changes include: Incorporation of the 2015 EU Mini One Stop Shop changes, including the change of the place of ...Continued