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UK post-Brexit VAT on e-commerce B2C imports

The UK’s HRMC has released details of the changes to VAT on goods sold from overseas to UK consumers after the end of the Brexit transition period, 31 December 2020. The 1 January 2021 UK B2C ecommerc...Continued

UK defers £30bn VAT payments till 30 June on COVID-19 coronavirus

The UK has announced that all VAT payments are postponed for the next three months until the end of June 2020. Settlement is due by 31 March 2021. This will benefit around 2 million VAT payers, and af...Continued

Colombia VAT deferral for COVID-19

Colombia has delayed the Value Added Tax filing deadlines for industries in hard-hit sectors by the coronavirus virus. The sectors include: tourism; hotels; restaurants; airlines; and live entertainme...Continued

Chile delays VAT payments on COVID-19

Chile has announced Value Added Tax payment holidays to help businesses during the coronavirus crisis. VAT payments are delayed for small businesses for three months until the end of June 2020. VAT fi...Continued

Switzerland emission trading VAT reverse charge

Switzerland is to introduce the anti-VAT fraud domestic reverse charge measure on carbon emission trading. The response to likely major VAT evasion would amend the Swiss VAT law after a public consult...Continued

Canada British Columbia levies PST on foreign digital services

From 1 July 2020, British Columbia will introduce sales tax (PST) on sales made by non-resident providers of digital services to consumers residing in the province....Continued

Romania extends VAT registration threshold

The European Commission is to agree to Romania extending its existing VAT registration threshold until 31 December 2021. Romania introduced the current threshold on 1 January 2018...Continued

Oman VAT introduction early 2021

Oman is set to introduce Value Added Tax in early 2021 according the Economics Ministry. Oman would be the fourth of six Arab Gulf states to introduce VAT as part of a 2016 VAT union agreement....Continued

UK Brexit Border Control Model 1 Jan 2021

The UK’s HMRC has published guidance on the goods border procedures from the EU which will come into place after the 31 December 2020, when the UK leaves the EU Customs Union and VAT Regime. This is k...Continued

Canada Saskatchewan PST on ecommerce platforms 2021

The Canadian province of Saskatchewan is considering imposing Provincial Sales Tax (PST) on operators of online marketplace platforms selling to its resident consumers. At present, sellers must collec...Continued