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US Texas updates foreign sales tax obligations

Texas has provided new guidance on the sales tax obligations for foreign sellers and marketplaces. Texas introduced foreign sales tax requirements, based on the economic nexus rule from 1 October 2019...Continued

UK companies no Italian fiscal representative for Brexit

Italy has confirmed that it will not require UK businesses to appoint a VAT fiscal representative following Brexit and the UK leaving the EU VAT regime from 1 January 2021. This is on the basis of the...Continued

UK COVID new HMRC deferred VAT repayment scheme

The UK’s HMRC has issued a new scheme for repaying VAT that taxpayers deferred between 30 March and 20 June 2020. This VAT was scheduled to fall due after 31 March 2021, and HMRC has now launched a ne...Continued

Cyprus VAT easements for coronavirus crisis

Cyprus implemented on 27 March delays on penalties for VAT payments for all businesses. This is an update as previously only businesses below €1 million turnover or with a 25% reduction in turnover we...Continued

Brexit Northern Ireland 'XI' VAT and EORI number

Northern Ireland must follow EU and UK VAT rules after Brexit . 'XI' VAT and EORI numbers must be used on goods invoices, statistical reporting and customs documents to help the HMRC and the EU follo...Continued

Thailand VAT on digital services Sept 2021

Thailand has confirmed the implementation of 7% VAT on digital or electronic services from 1 September 2021. The liability to charge and collect VAT will apply to non-resident providers and marketplac...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

Indonesia VAT coronavirus measures

Indonesia has introduced a range of Value Added Tax and direct tax measures to assist businesses during the COVID-19 crisis. ...Continued

Denmark delays VAT loan repayments for coronavirus

Small taxpayers in Denmark will be able to consolidate their first and second quarter Value Added Tax returns to help alleviate the admin and cash flow payments during the COVID-19 crisis....Continued

Thailand delays VAT due coronavirus

The Thai Ministry of Finance has published delayed deadlines for the filing and payment of Value Added Tax returns....Continued