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Estonia marketplace VAT reporting obligations 2021

Estonia is set to follow the examples of France and Italy, and require online marketplace to report on their third-party sellers transactions. Marketplaces will have to provide annual listing of trans...Continued

India extends B2B e-invoices to all businesses April 2021

Following the 1 October 2020 introduction of mandatory electronic invoices for larger businesses on B2B transactions, India intends to extend the obligation to medium sized companies in January 2021, ...Continued

Ireland hospitality and tourism VAT rate cut till Dec 2021

Ireland has announced today it is cutting its 13.5% VAT rate on tourism and hospitality services to 9% from 1 November 2020 until 31 December 2021. This was announced in the Irish budget on 13th Octob...Continued

German conflict on EU ecommerce VAT package

Germany’s Annual Tax Act includes the implementation of the EU’s VAT ecommerce package. However, it leaves in place the German marketplace VAT liability for marketplaces to check their EU sellers have...Continued

France imposes full marketplace liabilities 2021

France has indicated that it may make facilitating marketplaces the VAT deemed supplier on all import transactions. As EU member states roll out the implementing legislation for EU VAT ecommerce packa...Continued

Oman 1 April 2021 VAT implementation

Oman now plans to implement a 5% VAT from 1 April 2021. This is based on a decree approved by Sultan Haitham Bin Tariq Al Said. Oman would be the fourth of six Arab Gulf states to introduce VAT as pa...Continued

Peru VAT on foreign digital services bill

Peru is set to become the latest country to impose VAT on digital or electronic services provided by non-resident businesses. A bill has been presented to the Parliament last month for potential imple...Continued

Brexit export goods GB to EU; customs & VAT

This update provides the customs and VAT procedures for the export of goods from GB into the EU from 1 January 2021. After 31 December 2020, the UK is out of the EU VAT regime and customs union as th...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 latest round of digital VAT companies

Indonesia has published a fourth list of foreign providers of digital services selling to consumers that it expects to VAT register. This latest list of eight includes Alibaba Singapore, Microsoft, Gi...Continued