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Norway scraps low-value VAT import exemption

From January 2020, Norway is to remove the VAT and duties exemption for imported packages below NOK 350 to its consumers. As a result, the importer will have to pay 25% Norwegian VAT and any duties fo...Continued

Portugal annual VAT return and SAF-T requirements

The Portuguese tax authorities have stated that the annual VAT return must be based on tax payers’ Standard Audit Files for Tax (SAF-T) submission. The requirement covers Annex A, accounting informati...Continued

EU moves new B2C VAT liabilities to marketplaces 2021

On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border...Continued

Spain Canary Island VAT cut to 6.5% 2019

The Canary Island government has proposed that it reduces its VAT rate from 7% to 6.5% from 1 January 2019. ...Continued

UK HMRC no-deal Brexit actions

The UK’s HMRC has written to all VAT-registered businesses that trade with the EU to recommend immediate actions in the case of a no-deal Brexit on 29 March 2019. This is over 140,000 businesses....Continued


Bahrain opens VAT registration portal

The Bahraini tax office has opened its VAT registration portal for businesses required to be VAT registered. The Gulf state is launching a 5% VAT regime from 1 January 2019....Continued

Poland reduced VAT rates update

The Polish Ministry of Finance has provided further clarifications on 2019 changes to the reduced VAT regime. The reforms are designed to realign certain supplies to international Combined Nomenclatur...Continued

Romania cuts reduced VAT on hotels and restaurants

Romania has reclassified the following supplies from its 9% reduced VAT rate to the 5% rate:...Continued


India simplified GST returns April 2019

Following the technical issue on the July 2017 introduction of Goods and Services Tax in India, a new simplified GST return will be launched from April 2019...Continued


Costa Rica 13% VAT launch July 2019

Costa Rica has confirmed that it will introduce a 13% VAT regime to replace the existing 13% Sales Tax. The reform will include bringing services into the indirect tax net for the first time....Continued