VATLive > Blog


Greece delays myDATA e-invoices e-books to 1 Jan 2021

Greece has announced today that the mandatory introduction of e-invoices and e-books has been delayed from 1 October 2020 to 1 January 2021. This is due to the economic disruption caused by the COVID-...Continued

China e-invoice trials underway

China has launched last month a series of electronic invoice trials to update the existing fapiaos paper-based government controlled system. Also known as the Golden Tax System. Initially, this will b...Continued

UK post-Brexit VAT on e-commerce B2C imports

The UK’s HRMC has released details of the changes to VAT on goods sold from overseas to UK consumers after the end of the Brexit transition period, 31 December 2020. The 1 January 2021 UK B2C ecommerc...Continued

Canada GST and Provincial Sales Tax COVID-19 measures

Federal Goods & Services Tax (GST) returns and payments are postponed for March, April and May until 30 June 2020 for monthly filers. Q1 quarterly GST payers must file and pay by 30 June, too....Continued

Mexico VAT coronavirus measures

The Mexican Tax Administration is to offer speedy Value Added Tax credit repayments to assist businesses during the COVID-19 crisis....Continued

The importance of proactive delivery for cross-border businesses

Cross-border eCommerce has exploded in recent years, with the past few months seeing yet more growth as consumers switch their shopping habits from real world to digital in the pandemic....Continued

Czech general domestic VAT reverse charge stalled

The Czech tax authorities have delayed again the start of a pilot of the general domestic reverse charge, aimed at reducing VAT fraud. Since the European Commission has only given till June 2022, and ...Continued

Netherlands warns on Brexit import VAT and fiscal representative by 15 Oct 2020

The Dutch tax authorities are warning UK businesses that they will have to reorganise their VAT and customs arrangements to avoid incurring heavy import VAT bills. The Belastingdienst is advising that...Continued

Sweden VAT reverse charge on mobile phones

Sweden has become the latest EU member state to introduce the domestic reverse charge on electronics subject to VAT fraud. The measure covers: computer chips; mobile phones; games consoles; laptops an...Continued

UK marketplaces Brexit VAT liabilities

Marketplaces trading in the UK are set to be hit by a triple tsunami of customs obligations and VAT charges after 31 December 2020. These arise from the end of the Brexit transition period, and HMRC’s...Continued