VATLive > Blog


Brexit - selling digital goods? Reapplied for MOSS VAT return?

Following the UK leaving the EU VAT regime 1 January 2021, if you are an UK, EU or US seller of digital services, then you will need new VAT registrations to avoid being fined by the tax authorities. ...Continued

Brexit import goods into GB from EU; customs and VAT

What are steps to import goods from the EU into GB from 2021 following Brexit? This guide covers both the option of deferred UK customs declarations or standard declarations, as well as preferential t...Continued

Avoid the Brexit import VAT trap

From 1 January 2021, anyone selling goods to consumers or businesses between the UK and EU face import VAT, potential tariff bills and customs declarations for the first time. ...Continued

China Electronic Fapiao Special Invoice nationwide 2021

China’s pilot for fapiao electronic Special Invoice for VAT invoices has been extended last week to a further 25 regions. 11 regions have already gone live in the pilot. It will go countrywide later i...Continued

UK Northern Ireland B2C distance selling after Brexit

Northern Ireland (NI) VAT and customs takes up a new dual UK-EU position as part of the Brexit Withdrawal Agreement. What are the rules on selling goods to consumers from the EU to NI and vice-a-versa...Continued

Bolivia end COVID tax reliefs

Bolivia has ended delayed tax filings and cut rates to help businesses during the COVID-19 crisis. It has cut its Transaction Tax, a 3% levy on sales, for the April, May and June. VAT is excluded from...Continued

US sales tax - avoiding common mistakes by foreign sellers

Foreign (‘remote’) businesses selling goods to US businesses or customers are having to learn the rules of sales tax quickly as states rollout their new legislation following the 2018 Wayfair Supreme ...Continued

Czech coronavirus VAT emergency measures

The Czech Chamber of Deputies has passed urgent measures to assist businesses during the Covid-19 crisis. Businesses will be offered tax payment delays; but this is not automatic. ...Continued

Spain VAT measures for coronavirus epidemic

Spain has announced VAT and other tax payment holiday for small businesses who apply for relief for the coronavirus (Covid-19) outbreak. The scheme is not available for large businesses (above €6m tur...Continued

Philippines postpones VAT filings and settlements

The Philippines has delayed VAT payments for March, for reporting February VAT transactions. This includes the return, BIR Forms 1601C. The new due date is 20 April 2020. Quarterly VAT returns for the...Continued