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Canada GST and Provincial Sales Tax COVID-19 measures

Federal Goods & Services Tax (GST) returns and payments are postponed for March, April and May until 30 June 2020 for monthly filers. Q1 quarterly GST payers must file and pay by 30 June, too....Continued

Mexico VAT coronavirus measures

The Mexican Tax Administration is to offer speedy Value Added Tax credit repayments to assist businesses during the COVID-19 crisis....Continued

The importance of proactive delivery for cross-border businesses

Cross-border eCommerce has exploded in recent years, with the past few months seeing yet more growth as consumers switch their shopping habits from real world to digital in the pandemic....Continued

Czech general domestic VAT reverse charge stalled

The Czech tax authorities have delayed again the start of a pilot of the general domestic reverse charge, aimed at reducing VAT fraud. Since the European Commission has only given till June 2022, and ...Continued

Netherlands warns on Brexit import VAT and fiscal representative by 15 Oct 2020

The Dutch tax authorities are warning UK businesses that they will have to reorganise their VAT and customs arrangements to avoid incurring heavy import VAT bills. The Belastingdienst is advising that...Continued

Italy COVID-19 VAT measures

Italy is offering a two-year payment plan on Value Added Tax liabilities for businesses during the coronavirus pandemic...Continued

UK marketplaces Brexit VAT liabilities

Marketplaces trading in the UK are set to be hit by a triple tsunami of customs obligations and VAT charges after 31 December 2020. These arise from the end of the Brexit transition period, and HMRC’s...Continued

Sweden VAT reverse charge on mobile phones

Sweden has become the latest EU member state to introduce the domestic reverse charge on electronics subject to VAT fraud. The measure covers: computer chips; mobile phones; games consoles; laptops an...Continued

UK defers £30bn VAT payments and offers phased 2021 repayment schedule

UK has announced that all VAT payments are postponed until the end of June 2020. Settlement is due by 31 March - although businesses may now apply for an 11-month 2021 repayment schedule ...Continued

UK extends cut in hospitality and tourism VAT to 5% till 31 Mar 2021

The UK has cut the reduced Value Added Tax on hospitality services from the current 20% standard rate to the reduced rate of 5% on 8 July 2020 in the Chancellor’s economic update. The measure will be ...Continued