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UK delays Brexit import declarations to January 2022

The UK government has announced today that it is extending the existing post-Brexit import customs declarations deferment from 1 July 2021 until 1 January 2022. The government outlined a revised timet...Continued

India delays GST filing deadlines for coronavirus

The Indian Ministry of Finance has announced an extension for the filings of Goods and Services Tax GST filings in view of the worsening coronavirus situation. It affects GSTRA-3B and GSTR-9. ...Continued

US Pennsylvania offers foreign sellers sales tax amnesty

The US state of Pennsylvania is offering a sales tax amnesty to non-resident sellers which hold stock in the state. This is based on the physical nexus test, triggering local taxing obligations if a ...Continued

Belgium delays VAT filings & payments on coronavirus

The Belgian authorities have confirmed that they will allow companies to delay the filings by over two weeks and payments by two months. It had already offered an application process for companies nee...Continued

Philippines targets 2023 for e-invoicing and e-receipts

The Philippine Department of Finance is scheduled to commence a pilot of e-invoicing in January 2022, with a plan to roll out to all B2B and perhaps B2C transactions in 2023 in a phased approach. This...Continued

Czech coronavirus VAT emergency measures

The Czech Chamber of Deputies has passed urgent measures to assist businesses during the Covid-19 crisis. Businesses will be offered tax payment delays; but this is not automatic. ...Continued

Norway cuts 12% reduced VAT rate to 6%; delays returns on COVID-19 crisis

The Norwegian government has cut its reduced VAT rate from 12% to 7% between March and October 2020. The rate applies to cinema admission, public transport, hotel accommodation services, entrance to c...Continued

Japan tax qualified invoices October 2023

Japan plans to introduce for the first time Consumption Tax invoices for input tax credits from 1 October 2023. Termed qualified invoices, these will be only issued by certified invoice issuers. A Tra...Continued

Jordan e-invoice launch 2021

Jordan is set to become the latest company to impose B2B e-invoicing on resident businesses this year. It launched a tender process and pilot program last year, and is set to role out to the country i...Continued

UK loses B2B triangulation VAT simplification with Brexit

Following the UK leaving the EU VAT regime from 31 Dec 2020, UK vendors have lost the right to use the B2B VAT triangulation simplification when selling goods between EU member states. UK businesses w...Continued