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France ends Saisonnier VAT returns

France has withdrawn the Saisonnier VAT reporting regime, which only required intermittent providers of taxable supplies to file VAT returns. Typically this was event organisers, large contractors and...Continued

GST

India 2% e-commerce withholding GST Oct 2018

Indian e-commerce marketplaces are to be required to withhold up to 2% (to be confirmed) of the GST payments on sales by third party retailers. The split payments measure is being introduced to help r...Continued

UK non-tariff Brexit risks

As the increasingly febrile politics of a no-deal Brexit pushes the UK towards a no-deal EU departure, businesses are beginning to take the implications for their international trade seriously. This i...Continued

VAT

Ghana VAT rate restructured to 12.5% Aug 2018

Ghana has split out the 2.5% National Health Levy from the combined current VAT rate. This means the new VAT rate will be 12.5% instead of the current consolidated 15%. VAT is charged on all taxable s...Continued

Germany advances marketplace VAT liability bill

On 1 August 2018, Germany’s federal cabinet (Bundesregierung) approved a draft bill to oblige online marketplaces to capture key VAT data and compliance on third-party sellers on their platforms from ...Continued

VAT Reporting v18.7.1

Overview This release is a maintenance release of the VAT Reporting application for the month of July. It includes changes in reporting documents, SII improvements, modifications in VAT Reporting and...Continued

VAT

Uruguay VAT on foreign digital services

Uruguay has clarified the liabilities to VAT for non-resident providers of digital or electronic services. The current VAT rate in Uruguay is 22%. In Decree 144/018, supplies of streaming media, ga...Continued

Germany warned on VAT refunds by EU

The European Commission (EC) has warned Germany that it must reduce its unreasonable restrictions on providing VAT refunds to non-resident businesses. In a reasoned opinion, issued on 19 July 2018, t...Continued

EU ponders four VAT quick fixes

The European Union’s Commission has suggested that it may reconsider its planned four quick VAT fixes ahead of the introduction of its proposed Single VAT Area for 2022. The measures have failed to be...Continued

UK HRMC wins chocolate 20% VAT ruling

On 21 July, HMRC won an appeal ruling at the First-Tier Tribunal Court against Kinnerton Confectionery, manufacturer of allergen-free chocolate for children. HMRC's assessment was upheld that Kinnerto...Continued