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Slovenia cuts e-book VAT to 9.5%

Slovenia is the latest European Union member state to agree to reclassify the VAT liability on income from the supplies of electronic books from its standard VAT rate to its reduced rate. From 2020, e...Continued

UAE VAT reclaims deadlines

Foreign businesses incurring United Arab Emirates VAT, and who do not have a local VAT registration, may be able to reclaim this VAT on certain activities. This largely covers recipients of exhibition...Continued

VAT

Germany cuts rail VAT

Germany has announced a reduction in the VAT rate applied on train journeys from the standard rate 19% to the 7% reduced VAT rate. The measure is part of a range of proposals to reduce the environment...Continued

Chile bill VAT on non-resident e-services June 2020

The Chilean Congress is to consider a bill to levy VAT on foreign electronic and digital services sold to consumers. The current standard VAT rate in Chile is 19%. ...Continued

Poland delays VAT return withdrawal till April 2020

Poland has again delayed the replacement of periodic VAT returns for SAF-T files. The new date will be 1 April 2020....Continued

Germany VAT certificates for EU sellers Oct 2020

EU online retailers selling to German consumers must provide any marketplaces they are active on with a VAT Certificate (Bescheinigungen nach § 22f UStG) from the German tax office, Finanzamt. This ve...Continued

UK HMRC delays construction VAT domestic reverse charge till Oct 2020

The UK has postponed plans to introduce the domestic reverse charge on VAT in the construction services industry. The move, which effectively takes the cash payment out of B2B transactions is aimed at...Continued

EU closes missing VAT Gap by €8bn to €138bn for 2017

The European Commission (EC) annual estimate of uncollected VAT, the VAT Gap, has reduced from €146 billion to €137.5 billion for 2017. This is 11.2% of total EU VAT revenues....Continued

Greek e-books and e-invoices myDATA 2020

The Greek tax office, AADE, is consulting with industry and accounting system providers on their proposed implementation of the myDATA electronic platform for taxpayers. This would create a standardis...Continued

France marketplace seller VAT reporting obligations

France has proposed expanding the marketplace third-party seller reporting requirements. This would include determining sellers’ foreign VAT registration status and obligation to charge French VAT und...Continued