VAT Refund Guide 2015
Businesses operating in countries in which they are not VAT-registered can incur significant amounts of local VAT on expenses paid. The VAT refund guide summarizes the rules and procedures on how to reclaim VAT in over 30 countries.
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The Link Between Transfer Pricing and Customs Valuation - 2015 Country Guide
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Global Indirect Tax Alerts
Global Indirect Tax Alerts, prepared by Deloitte professionals around the world, provide summaries of local, regional and global indirect tax developments.
Global Indirect Tax News
Monthly newsletter covering VAT, goods and services tax, sales tax issues, and customs and trade issues around the globe.
World Customs Organization
World Customs Organization: The World Customs Organization has issued a new Guide to Customs Valuation and Transfer Pricing.
- Canada: As of 1 July 2015, the requirement for certain large businesses to recapture specified provincial input tax credits (RITCs) in Ontario will be gradually phased out.
- India: The Union Finance Ministry has approved the formation of two new committees to facilitate the implementation of GST from 1 April 2016.
- Indonesia: Update on luxury goods sales tax.
- Indonesia: The Ministry of Trade has introduced a new import regulation requiring all imported goods to have the pre-approved permits, before the goods are shipped to Indonesia.
- Indonesia: There has been a change in the collection of Article 22 Income Tax on import activities or business activities in other sectors.
- Indonesia: Safeguard duty imposed on imported yarn products.
- China - Australia: The governments of China and Australia officially signed a Free Trade Agreement on 17 June 2015.
- Belgium: New tax point rules will apply from 1 January 2016, restoring the invoice as the tax point for VAT purposes.
- Finland: The Supreme Administrative Court has given a ruling concerning the right to deduct the VAT on costs related to employee recreational events.
- Greece: There have been significant changes to VAT and insurance premium taxation.
- Italy: The European Commission has given its approval to Italy for the new split payment mechanism.
- Italy: The tax authorities have set out their response to a number of frequently asked questions from Expo 2015 participants.
- Italy: There has been a court decision regarding the application of the 10% VAT rate for shows and concerts.
- Italy: There is new guarantee form for VAT refunds.
- Italy: There is a draft decree under discussion regarding credit notes for ‘small value’ invoices.
- Italy: Clarification has been provided regarding the priority VAT refund for film screening operators.
- Italy: Parliament Commissions are currently discussing five draft decrees, including a potential reduction to penalties.
- Italy: Guidelines have been issued regarding controls, for excise purposes, at road fuel pumps and gasoil commercial warehouses.
- Italy: Customs assessments will be illegal if signed by Customs before the 30th day from when the operator has received the relevant customs report.
- Italy: Guidelines have been issued for the ‘New Computerized Customs System’.
- Kazakhstan: There is new legislation regarding special protective, anti-dumping and compensation measures in relation to third countries.
- Kazakhstan: A Resolution deals with the licensing of goods for export and/ or import.
- Kazakhstan: There are new rules for customs payment and tax exemptions in respect of certain imports into the Customs Union.
- Kazakhstan: An order has approved rules for the development of special economic zone activities.
- Kazakhstan: Rules have been approved for providing export (import) guarantees on processed products and forms for the same (within the EEU).
- Kazakhstan: There is an order regulating the customs transit of foreign goods through Kazakhstan.
- Kazakhstan: An order has approved rules for the transfer and record of the receipt of customs duties, taxes, customs charges and late payment interest.
- Kazakhstan: Rules have been approved for processing importer (end user) warranties and verifying execution.
- Kazakhstan: Rules have been approved for carrying out sanitary and quarantine controls at Customs Union vehicle border points.
- Kazakhstan: An order has approved rules regarding tariff concessions.
- Kazakhstan: There is a new tax reporting form and method for import VAT.
- Malta: The Government has published legislation allowing authorized VAT refund operators to act on behalf of nonresident travellers in a claim for repayment of VAT.
- Netherlands: There is to be no VAT rate increase in the Netherlands, with respect to the removal of products from the reduced VAT rate.
- Poland: The Supreme Administrative Court is to rule on whether the supply of food of a similar type should be taxed according to one unified VAT rate.
- Poland: The customs administration has launched The Electronic Services Portal of the Customs Service (PUESC), the aim of which is to improve communication with the customs administration and to unify the use of IT customs systems.
- Portugal: The Superior Administrative Court has issued decisions regarding the calculation of the prorata.
- Russia: There has been amendments to the List of technological equipment analogues of which are not produced in Russia and import of which are not subject to VAT
- Russia: There have been amendments to the list of medical goods subject to the 10% VAT upon import.
- Russia: Interest received for providing deferral of payment on credit terms is not subject to VAT.
- Russia: Organizations may not restore previously deducted VAT when disposing of property as a result of fire.
- Russia: There has been a court decision regarding the calculation of VAT on sales of additional functions in online games.
- Russia: A potential VAT exemption for suppliers and partners of FIFA for the FIFA World Cup 2018.
- Russia: There has been a Constitutional Court Resolution on the calculation of VAT when receiving insurance payments according to insurance agreements on entrepreneurial risk.
- Russia: There has been a court Resolution regarding VAT recovery where there has been an absence of due discretion when choosing a counterparty.
- Russia: Information regarding the procedure for exemption from advance excise payments.
- Russia: Extension of the food embargo.
- Russia: Trade duty has been introduced in Moscow.
- Spain: The tax authorities have issued a binding ruling regarding the VAT treatment of services in connection with immoveable property.
- Ukraine: There has been a change in procedure for the importation of medical products.
- Ukraine: Beer is classified as an alcoholic beverage.
- Ukraine: Anti-dumping duties have been imposed on lamps imported from the Kyrgyz Republic.
- United Kingdom: The tax authorities have issued a Brief on compound interest claims.
- United Kingdom: The Supreme Court has dismissed an appeal by the The Rank Group Plc in relation to its claim for a refund of VAT paid on takings from certain gaming machines.
- United Kingdom: The UK Chancellor of the Exchequer delivered the UK Summer Budget 2015 on 8 July 2015, including a number of indirect tax announcements.
Eurasian Economic Union
- Eurasian Economic Union: Anti-dumping duty has been introduced on certain kitchen appliances and flatware imported into the territory of the Eurasian Economic Union.
- Eurasian Economic Union: There have been customs duty rate amendments for sea ferries.
- Eurasian Economic Union: There has been an addition to the list of goods that can be imported temporarily with a full exemption from customs duties and taxes.
- Eurasian Economic Union: A draft agreement has been approved to place control (identification) tags on goods classified as ‘Items of clothing, clothing accessories and other items made of natural fur’.
- Eurasian Economic Union: There have been changes to the list of countries making use of the Customs Union tariff preference system.
- Eurasian Economic Union: There have been changes to the list of goods requiring permission to be imported into the EEU and/ or exported from it.
- Eurasian Economic Union: There have been a number of amendments to the EEU Common Customs Tariff.
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Consult the standard VAT, GST and sales tax rates in 200 locations around the world.
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