Blogs

Foreign providers of digital services to Quebec consumer must register for Quebec Sales Tax (QST) from 1 September 2019. Resident providers have been liable to charge QST since 1 January 2019....Continued

On Tuesday 1 October 2019, the imposition of US sales tax obligations on foreign (‘remote’) sellers and marketplaces goes full throttle. This will include Texas, the country’s second most populous st...Continued

Portugal is to tighten-up its e-invoicing requirements for 2019. It is implementing a range of requirements on B2B and B2C electronic invoices, including the requirement to obtain government-controlle...Continued

The European Commission has confirmed that in the event of a no-deal UK exit from the European Union on the 31 October, UK exporters to the EU will require an EORI number for goods movements. This is ...Continued

The UK’s HMRC has announced today it will auto-enrol 88,700 businesses with Economic Operator Registration Identification (EORI) numbers to reduce delays on goods clearance post Brexit. Following the ...Continued

The UK continues to not implement 2018 EU rules which permit a cut on VAT to e-books, audio books and online newspapers from 20% to zero. Many other EU countries have already implemented the harmonisa...Continued

Argentina is to reclassify basic foodstuff to the zero VAT. This includes milk; bread; rice and sugar. The emergency measure is being introduced in the midst of an ongoing economic crisis and peso cur...Continued

Kansas is to oblige out-of-state retailers to charge local sales tax for the first time from 1 October 2019. This includes registering with the state’s Department of Revenue....Continued

France is to require online marketplaces to verify the Value Added Tax status of foreign sellers using their platforms from January 2020. The requirement to co-opt digital platforms to check the VAT r...Continued

Austria is to impose on digital marketplaces detailed record keeping obligations covering transactions on their platforms by third-party foreign sellers....Continued