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India Union Budget GST changes

The Indian Finance Minister has submitted to parliament on 1 February the latest 2020 budget amidst slowing growth of 5% compared to the trend of 6.8%. The statement included a number of Goods and Ser...Continued

UK exits EU; leaves VAT regime 31 December 2020

The United Kingdom today leaves the European Union at 11pm GMT following the 2016 referendum decision. However, it remains inside the EU VAT regime until 31 December 2020. Read Avalara's Brexit VAT an...Continued

Ukraine VAT on foreign e-services proposal

Ukraine has proposed obliging non-resident providers of electronic services to consumers to charge and collect Value Added Tax. Digital or electronic services includes: streaming or downloads of video...Continued

EU warns 14 states on Four Quick Fixes delay

The European Commission has warned 14 states on their failure to implement the EU VAT four quick fixes by 1 January 2020. The countries are: Belgium; Cyprus; Czech Republic; Denmark; France; Greece; I...Continued

Italy marketplace reporting 2020

Italy has clarified that online marketplaces merely providing an introduction between third-party sellers and consumers are not obliged to follow the new VAT transaction reporting requirements. This i...Continued

US North Carolina marketplace sales tax obligations Feb 2020

North Carolina becomes the latest state to impose sales tax collections obligations on marketplaces. The requires marketplaces that have ‘facilitated’ sales by their third-party remote sellers to with...Continued

Italy VAT rise confirmed for 2021

Italy has confirmed that is has rolled over the planned VAT rise from the current 22% to 25% (Jan 2021), and then to 26.5% (Jan 2022). This is contained within the new 2020 Budget Law. There will be a...Continued

Polish live VAT e-invoices 2021

The Polish Ministry of Finance is hoping to introduce live VAT e-invoice reporting regime in 2021. It will model itself on the successful Italian SdI pre-clearance model....Continued

Italy Esterometro VAT filing switches to quarterly filing

The Italian Esterometro listing of cross-border transactions will no longer be required on a monthly basis. Instead, it is only required on a quarterly basis. The deadline will remain the last working...Continued

Mexico VAT payers ‘blacklist’

Mexico has issued its latest VAT payers ‘blacklist’. This lists all businesses that its suspects of VAT fraud. It is a requirement for other businesses to ensure their suppliers and businesses are not...Continued