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Polish split payments Jul 2019

The Polish Ministry of Finance has set 1 July 2019 as the revised date for the introduction of mandatory VAT split payments on certain B2B trades....Continued

Austria marketplace VAT liabilities

Austria is to become the latest EU country to propose making online marketplaces responsible for the VAT of third-party sellers on their platforms. The earliest likely implementation date is January 2...Continued

VAT

Nigeria VAT rise

The Nigerian government has announced plans to raise VAT from 5% to 8% this year. The increase may still only apply to a range of luxury goods. This will be confirmed later in the year....Continued

VAT

Indonesia demands marketplace VAT data

Indonesia has become the latest country to require online marketplaces to share their third-party VAT data to help reduce fraud. From 1 April 2019, marketplaces will be required ...Continued

EU VAT and tax veto review

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just...Continued

UK Brexit postponed accounting law for import VAT

The UK government has issued the statutory instrument to implement the no-deal Brexit postponed accounting deferred import VAT regime. The system was originally committed to in August 2018 in the case...Continued

Italy launches Esterometro VAT report

Italy has confirmed details of its new VAT filing, the Esterometro. The Esterometro reports cross-border VAT transactions not recorded within the extended live invoice reporting system, Sistema di Int...Continued

German marketplace USt 1 TI Tax Certificate

The German tax authorities will require sellers using online marketplaces to register for a new tax compliance certificate, ‘F22’. It will apply to non-EU sellers from 1 March 2019, and EU sellers fro...Continued

US New York implements Wayfair Sales Tax rule

The New York state tax department published on 15 January 2019 guidance on the immediate requirements for out-of-state sellers to register and charge Sales Tax. ...Continued

VAT

China raises VAT registration threshold

China has raised its VAT registration threshold from 1 January 2019 from CNY30,000 to CNY100,000 for small businesses. The measure is temporary for the next two years...Continued