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UK maintains e-books at higher VAT rates

The UK continues to not implement 2018 EU rules which permit a cut on VAT to e-books, audio books and online newspapers from 20% to zero. Many other EU countries have already implemented the harmonisa...Continued

Argentina zero rates foodstuffs

Argentina is to reclassify basic foodstuff to the zero VAT. This includes milk; bread; rice and sugar. The emergency measure is being introduced in the midst of an ongoing economic crisis and peso cur...Continued

Moldova tourist tax rise

Moldova has proposed raising its hotel, accommodation and restaurant VAT rates. The rise will be from the reduced 10% rate to the standard 20% rate. This is against the European trend, where most coun...Continued

Swiss VAT return e-filing 2020

Switzerland is to withdraw the option to submit paper VAT returns in 2020. Less than 50% of Swiss VAT-registered business use the current electronic AFC SuisseTax platform to file their returns. ...Continued

US Kansas imposes sales tax on remote sellers

Kansas is to oblige out-of-state retailers to charge local sales tax for the first time from 1 October 2019. This includes registering with the state’s Department of Revenue....Continued

France marketplace VAT obligations 2020

France is to require online marketplaces to verify the Value Added Tax status of foreign sellers using their platforms from January 2020. The requirement to co-opt digital platforms to check the VAT r...Continued

Austria marketplaces’ sellers VAT obligations 2020

Austria is to impose on digital marketplaces detailed record keeping obligations covering transactions on their platforms by third-party foreign sellers....Continued

GST

Malaysia ratifies service tax on foreign digital services 2020

Malaysia has ratified the imposition of 6% sales tax on supplies of e-services by non-resident providers to local consumers. Unusually, B2B transactions are included, but with relief on the use of rev...Continued

Italy marketplace reporting requirements go live

Italy has implemented its new anti-VAT fraud reporting requirements on marketplaces. This includes obliging online platforms to detail transactions they facilitate on behalf of third-party sellers. Th...Continued

VAT

Nigeria 5% withholding VAT on e-commerce 2020

Nigeria is considering becoming the latest country to introduce a withholding VAT regime on e-commerce. This would require payment providers, credit cards and other electronic payment schemes to hold ...Continued