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France marketplace seller VAT reporting obligations

France has proposed expanding the marketplace third-party seller reporting requirements. This would include determining sellers’ foreign VAT registration status and obligation to charge French VAT und...Continued

Canada Quebec foreign digital service sales tax Sept 2019

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

VAT

Nigeria e-commerce VAT 2020 plan

The Nigerian Federal Inland Revenue Service, ‘FIRS’, has confirmed plans to impose 5% Value Added Tax on online transactions from 1 January 2020. This will apply to resident and non-resident sellers o...Continued

US 1 Oct Super Sales Tax Tuesday

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 VAT invoice series number pre-clearance

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

EU says UK exporters need Brexit EU and UK EORI’s

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

VAT

Norway simplified VAT registration for e-commerce 2020

Norway has proposed a simplified VAT registration process for online sellers. The new option to report online selling will be implemented with the withdrawal of the NOK 3,000 low value consignment sto...Continued

VAT

Thailand foreign e-commerce VAT 2020

Thailand is to make a further attempt to implement Value Added Tax collection obligations on non-resident sellers of goods or services to local consumers. The measure, from the Thai Revenue Department...Continued

UK HMRC auto-enrols traders with EORI numbers for Brexit

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

VAT

Kenya TIMS VAT e-invoicing 2020

Kenya is progressing towards the launch of electronic invoice clearing in 2020. The Kenyan Revenue Authority (KRA) is piloting real-time invoice registration and validation terminals at participating...Continued