Blogs

The UK Chancellor, Rishi Sunak, has today announced that the UK will harmonise the VAT rate on digital publications with those of printed equivalent which are set at nil. This will be effective from 1...Continued

From 1 July 2021, online marketplaces which ‘facilitate’ the cross-border sales of third-party sellers will become the ‘deemed supplier’ on certain imports and cross-border sales to consumers. This wi...Continued

EU member states have provisionally agreed to free-up the rules on setting reduced VAT rates on goods and services – currently, they are tightly controlled by the EU VAT Directive. It remains unclear ...Continued

From 1 July 2021, EU states will withdraw the low-value consignment stock relief. This provides an import VAT exemption for goods at or below €22 originating from outside the EU being sold to EU consu...Continued

In October 2018, the EU Council agreed to allow member states to apply reduced or zero VAT rates to electronic publication income. This includes e-books, online newspapers or periodicals and audio boo...Continued

The Netherlands government has warned that it may not be ready of the 2021 introduction of the EU. One-Stop-Ship single VAT return and marketplace obligations reforms. The two measures, along with the...Continued

On 1 April 2020, the second phase of UK Making Tax Digital (‘MTD’) for VAT programme will be implemented. HMRC has offered an option to apply for a further extension to this deadline if it can be show...Continued

Norway is to withdraw the VAT-free threshold of 350 NOK on imported packages to consumers from 1 April 2020. It has already removed the threshold on 1 January 2020 on foodstuffs, restricted goods and ...Continued

A proposal has been submitted to the Russian parliament to cut the standard VAT rate from 20% to 15% on 1 July 2020....Continued