Global Indirect Tax News


Global Indirect Tax News

Monthly newsletter covering VAT, goods and services tax, sales tax issues, and global trade issues around the globe.

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October 2018


  • Global: The US has announced additional tariffs on USD 200 billion of Chinese imports and China has responded with additional tariffs on USD 60 billion of US imports.


  • US-Mexico-Canada: There is news regarding the United States-Mexico-Canada Trade Agreement.

Asia Pacific

  • Australia-Taiwan: The customs agencies of Australia and Taiwan have signed a Mutual Recognition Agreement.
  • India: There is an update on GST and customs.
  • India: There has been an amendment to the rules for Special Economic Zones.
  • India: There have been two decisions by the National Anti-profiteering Authority.
  • New Zealand: Non-resident retailers selling to New Zealand consumers will be required to register for and charge New Zealand GST from 1 October 2019.


  • Gulf Cooperation Council: The Bahrain parliament has approved the introduction of VAT, effective 1 January 2019 at the expected standard rate of 5%.
  • Estonia: There have been changes to the VAT treatment of real estate.
  • France: The VAT refund procedure for EU non-resident taxable persons in France now conforms with the EU Principal VAT Directive.
  • France: The non-residents' tax office has changed its practice concerning the filing of VAT returns under the saisonnier regime.
  • Greece: Under a new law, pending VAT refund claims of a total amount up to EUR 10,000 will be processed more quickly.
  • Hungary: Hungary has been authorized, by way of derogation from the EU Principal VAT Directive, to apply a presumed VAT deduction rate of 50% on the use of leased cars.
  • Hungary: Hungary has also been authorized a derogation to increase the VAT exemption threshold for small enterprises.
  • Ireland: Budget 2019, delivered on 9 October 2018, included a number of indirect tax measures, including changes to the current VAT rate of 9%, and increases in excise duty on cigarettes and Vehicle Registration Tax on diesel cars.
  • Italy: E-invoicing simplifications are being evaluated.
  • Italy: Excise duty exemption will apply where electronic cards are used for withdrawal of fuel by personnel assigned to US/NATO.
  • Italy: There are new operating instructions for the communication of accounting data by traders storing energy products at third party deposits.
  • Malta: Malta has implemented the EU's e-commerce VAT package rules.
  • Poland: The Ministry of Finance is considering replacing VAT returns and mandatory JPK_VAT evidence files submitted on monthly basis to the tax authorities with one SAF-T file.
  • Portugal: The 2019 Budget law proposal has been announced and submitted by the Government to Parliament, including a number of proposals to amend indirect taxes.
  • Russia: The Government expanded the list of addresses where retail organizations must be located to participate in the Tax Free pilot project.
  • Russia: The Ministry of Finance has clarified the ability to amend government contracts due to the increase to the VAT rate.
  • Russia: The Ministry of Finance has clarified the VAT treatment of international communication services.
  • Russia: The Ministry of Finance has clarified the VAT treatment of the sale of residential premises (apartments).
  • Russia: The Ministry of Finance has clarified the procedure for confirming the application of the 0% VAT rate for export sales of goods on the basis of temporary customs declarations.
  • Russia: Rates of customs duties for customs escort and storage at a temporary storage warehouse have been established.
  • Russia: The licensing period has expired for the import of crushed stone and gravel, etc.
  • Russia: Methodological recommendations have been approved for the implementation of the experiment on marking the identification of shoe products.
  • Russia: The Government has established a transition procedure for applying stamps for marking alcoholic products.
  • Serbia: There have been amendments to the law regarding VAT refunds to foreign taxpayers.
  • Slovakia: The Ministry of Finance submitted a draft amendment to the VAT Act to be effective from 1 January 2019.
  • South Africa: There will an implementation and phase down of safeguard duty on frozen bone-in portions of chicken.
  • United Kingdom: The Chancellor of the Exchequer delivered his Budget Statement on Monday 29 October, including a number of indirect tax measures.
  • United Kingdom: A court has ruled that free bets are not subject to gaming duty.

Eurasian Economic Union

  • Eurasian Economic Union: There has been an extension of anti-dumping duty on graphite electrode originating from India.
  • Eurasian Economic Union: A 0% import customs duty rate has been introduced for raw materials of fur and tanned or dressed fur skins.
  • Eurasian Economic Union: The list of information specified in the customs declaration for certain categories of goods placed under the customs procedure of export in the Republic of Kazakhstan and the Russian Federation has been clarified.
  • Eurasian Economic Union: The start date for the confirmation procedure for the actual export of goods from the customs territory of the EEU by the customs authorities of the EEU Member States has been changed from 1 September 2018 to 1 February 2019.

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