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US ecommerce sales tax for foreigners simplified with SST

Many European and global online sellers are beginning to find success in the US market. However, this now means US state sales tax collection obligations following the extension of taxing obligations ...Continued

UK Northern Ireland B2C distance selling after Brexit

Northern Ireland (NI) VAT and customs has taken up a new dual UK-EU position as part of the Brexit Withdrawal Agreement. What are the rules on selling goods to consumers from the EU to NI and vice ver...Continued

World turns to VAT cuts on coronavirus COVID-19 threat

Countries are turning to emergency tax cuts to support their stuttering economies under the coronavirus (COVID-19) threat. VAT is the popular stimulant as it can be adjusted overnight and boosts consu...Continued

EU ecommerce VAT package – Special Arrangement import VAT

The EU 27-member state will reform and simplify B2C cross-border VAT with its ecommerce package on 1 July 2021. This will include a Special Arrangements scheme which enables sellers or deemed supplier...Continued

Uganda eases VAT filings and interest for COVID-19

The Ugandan Revenue Authority has announced a delay in Value Added Tax filings and payments to assist businesses during the coronavirus virus epidemic. ...Continued

VAT – the world’s COVID tax

Value Added Tax (VAT), Goods and Services Tax (GST) and U.S. sales tax have emerged since the 2008 financial crisis as the world’s favourite taxes. There are good reasons why they have been implemente...Continued

EU July 2021 ending €22 import VAT exemption; new Import OSS return

From 1 July 2021 and all EU imports will be subject to VAT. Sellers and facilitating marketplaces can collect import VAT on import consignments valued upto €150. Or they may use the new Special Arrang...Continued

Crowdfunding VAT issues

Whilst still a small slice of the sharing economy, crowdfunding is one of the fastest growing areas of this economy and, as a financial services activity, has its own unique VAT issues. Crowdfunding u...Continued

Brexit UK-EU B2B switch to Delivered Duty Paid DDP Incoterms

Since 1 January 2021, the end of the Brexit transition period, B2B businesses are switching their commercial terms (‘Incoterms’) on cross-border trade to avoid losing business. Failing to do so will c...Continued

EU and UK ecommerce commercial invoices and declarations

Following EU ecommerce package (Jul 2021) and UK ecommerce reforms (Jan 2021), sellers and facilitating marketplaces will have to include customs commercial invoices or declarations (CN22 and CN23 for...Continued