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EU 2021 IOSS VAT Intermediary

The EU will reform VAT on e-commerce on 1 July 2021 in its ecommerce VAT package. This will include a new pan-EU import VAT return, Import One-Stop-Shop IOSS return. Non-EU businesses will have to app...Continued

US Maryland sales tax on foreign digital services

The US state of Maryland has imposed its sales tax on a wide range of digital services (‘digital products’ or ‘digital code’) from 14 March 2021. This includes non-resident providers and marketplaces ...Continued

UK ecommerce 2021 VAT changes for sellers & marketplaces

The UK’s HMRC has overhauled the rules of VAT for ecommerce from 1 January 2021. This was at the same time as the end of the Brexit transition period, which brought separate VAT and customs changes. T...Continued

UK MTD for VAT on voluntary registrations proposal

The UK’s HMRC is considering extending the Phase II digital records and journey requirements to voluntary VAT registered business in 2022. The current plans is for phase II MTD to apply to businesses ...Continued

Portugal VAT coronavirus measures

Portugal has announced a range of payment easements and other support for businesses, including delays on returns and payments...Continued

Greece delays myDATA e-invoices e-books to 1 July 2021

Greece has announced that the mandatory introduction of e-invoices and e-books has been delayed again, this time from 1 April 2021 to 1 July 2021. This is due to the economic disruption caused by the ...Continued

Greece VAT measures for coronavirus

The Greek government has introduced a number of VAT measures to help businesses cope with the COVID-19 epidemic. ...Continued

US sales tax checklist for non-resident businesses

If you are selling from abroad to US businesses or consumers, then most of the states will expect you to be charging sales tax following the 2018 Wayfair Supreme Court ruling. ...Continued

Japan Consumption Tax cut for COVID-19

Japan is considering cutting its reduced Consumption Tax rate to 5%. It is also opting for filing and payment delays for individuals....Continued

UK-EU export declarations after Brexit

As the UK has now left the EU VAT and Customs Union, export declarations are now required for goods moving between the two. Only resident businesses may make export declarations – meaning you may requ...Continued