VATLive > Blog


Italy extends split payments till Jun 2023

The EU’s Commission has granted authority to Italy to extend its Split Payment programme until 30 June 2023. The measure requires customers to pay the VAT element of select transactions into restricte...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

UK Brexit Northern Ireland EU XI VAT number prefix

The EU will grant UK Northern Ireland (NI) businesses an EU VAT identification number to enable them to report goods transactions after 31 December 2020. This is the end of the Brexit transition perio...Continued

Bulgaria VAT reliefs COVID-19 crisis

The Bulgarian tax authorities are considering a cut on hospitality VAT rates to 5%. It will not extend Value Added Tax filings deadlines until further notice to help businesses through the coronavir...Continued

UK Brexit Postponed Accounting VAT return

The UK is scheduled to leave the EU VAT regime on 31 December 2020. The UK is introduced deferred import VAT scheme – Postpone Accounting – so traders importing goods into the EU and rest of the world...Continued

UK mulls 2% ecommerce sales tax and delivery tax

The UK Treasury is being reported as considering imposing a 2% sales tax on online ecommerce to raise £2 billion. This would be to help level the playing field for traditional high-street retailers. T...Continued

Croatia cuts VAT on food to 13%

Croatia is to reduce the Value Added Tax rate on basic foodstuffs from 25% to 13%. The implementation date has not yet been confirmed. But the new conservative government has been approved by Parliame...Continued

EU ecommerce package OSS for B2C services and events

The European Union’s VAT ecommerce package – effective 1 July 2021 - includes the right for providers of services and events organisers to consumers, B2C, to report their pan-EU sales in the new One-S...Continued

Costa Rica delays digital services withholding VAT to Oct 2020

Costa Rica has postponed the implementation of withholding Value Added Tax on digital services until 1 October 2020 due to the COVID-19 pandemic. The plan had been to impose 13% on non-resident provid...Continued

EU E-commerce package go-head July 2021; German and Dutch concerns

The final approval from the Council of the EU has been granted to the delay to the EU VAT ecommerce package until 1 July 2021. This came despite the Netherlands and Germans requesting a further delay ...Continued