Global Indirect Tax News

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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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April 2018

Americas

  • Canada: Amendments have been announced to the Quebec Sales Tax for e-commerce providers.
  • Colombia: The VAT exemption for the services of providing web pages, servers (hosting), cloud computing, and remote maintenance of programs and equipment applies even if the end user contracts with the vendor and not with the provider directly.
  • Colombia: VAT applies when temporary importation of heavy machinery for basic industry is modified to ordinary importation.
  • Colombia: A certificate of origin is not required for short-term temporary importation.
  • Colombia: A sanction of 200% may apply for not making seized merchandise available to the customs authority.
  • Colombia: Measures have been introduced for the prevention and control of customs fraud in imports of fibers, yarns, fabrics, clothing, and shoes.
  • US-China: The US and China have proposed tariff increases.

Asia Pacific

  • China-US: The US and China have proposed tariff increases.
  • China: VAT rate reductions have been announced.
  • China: There have been changes to the annual sales thresholds for small-scale VAT payers.
  • Malaysia: The National GST Conference was held on 27 and 28 February 2018.
  • Malaysia: There has been a Customs Appeal Tribunal decision regarding fraud.
  • Malaysia: There have been amendments to legislation and RMCD guides.

EMEA

  • European Union: The European Commission has published a draft agreement on the UK's withdrawal from the EU.
  • Gulf Cooperation Council: There is a clear intention for Oman to introduce VAT, although there remains uncertainty regarding the implementation date.
  • Belgium: The Government has approved the introduction of the VAT reform allowing landlords to opt for the application of VAT to immovable letting agreements concluded with professional tenants.
  • Belgium: The Constitutional Court has annulled 2016 legislation that removed the VAT exemption for online games and online gambling. The annulment will apply upon publication in the Belgian Official Journal.
  • Finland: The Government has published a proposal for compensation of VAT costs to the regions.
  • Hungary: The real-time invoice data provision obligation enters into force on 1 July 2018.
  • Hungary: The deadline for the food chain supervision fee reporting obligation for foreign VAT-registered businesses is approaching.
  • Italy: The implementing decree for VAT grouping has been issued.
  • Italy: The tax authorities have released guidelines on the means of payment that will allow taxpayers to recover input VAT on purchases of certain transport-related services.
  • Latvia: Changes are planned to the penalties legislation.
  • Netherlands: The Supreme Court has ruled on whether municipalities act as VAT entrepreneurs with respect to parking on the street.
  • Netherlands: A court of appeal has ruled that a municipality acts as a public authority for VAT purposes in operating cemeteries.
  • Netherlands: There has been a change to the legislation regarding VAT cost sharing groups.
  • Netherlands: A solution is being sought for the VAT exemption of 'mind sports'.
  • Netherlands: A proposal for a new scheme for small enterprises has been published.
  • Netherlands: A simplification is being proposed for the VAT treatment of examinations in professional education
  • Poland: The Ministry of Finance published a draft bill to amend the VAT law.
  • Portugal: The CJEU has ruled on VAT adjustments for vacant properties where input tax had been recovered.
  • Portugal: The CJEU has ruled on the statute of limitation for the deduction of input VAT following a tax inspection.
  • Portugal: The tax authorities have issued guidance on the application of the bad debt regime.
  • Portugal: The tax authorities have released a binding ruling on the right to deduct VAT incurred in the acquisition, maintenance, and use of passenger vehicles.
  • Portugal: The implementation of the accounting SAF-T file report for the purposes of automatic pre-filling of certain annexes and fields of the annual return (IES) has been postponed.
  • Russia: The Ministry for Industry and Trade of the Russian Federation has approved a procedure for the review of applications from retail trading organizations to participate in the tax-free system implementation pilot project.
  • Russia: The Ministry of Finance of the Russian Federation has clarified the application of VAT with respect to services rendered by one foreign company to another foreign company.
  • Russia: The Ministry of Finance has clarified the VAT treatment of the services of organizing conferences, etc. supplied by a foreign company to a Russian company.
  • Russia: The Ministry of Finance has clarified the application of VAT on services related to the organization of participation in congress events.
  • Russia: The Ministry of Finance has clarified the application of VAT with respect to goods sold to foreign purchasers.
  • Russia: The Ministry of Finance has clarified the application of VAT with respect to the transfer of exclusive rights to use film.
  • Russia: The Federal Tax Service has clarified the application of VAT with respect to the return of payments by a foreign entity to individuals for the early cancellation of a subscription for e-services.
  • Slovakia: Deloitte Slovakia is holding a VAT Academy in 2018.
  • South Africa: The International Trade Administration Commission of South Africa has received a number of applications.
  • United Kingdom: The Court of Appeal has considered VAT input tax recovery on charges for investment management.
  • United Kingdom: The CJEU Advocate General has opined that arranging dental payment plans is not VAT exempt.
  • United Kingdom: A Tribunal has ruled that digital newspapers are not VAT zero-rated.
  • United Kingdom: New guidance has been issued on the VAT cost sharing exemption.
  • United Kingdom: Infraction proceedings have been issued by the European Commission against the UK regarding the Terminal Markets Order.

Eurasian Economic Union

  • Eurasian Economic Union: There has been a decrease in certain import customs duty rates due to Russia's obligations to the World Trade Organization
  • Eurasian Economic Union: There has been an increase in anti-dumping duty on rolled steel wheels originating from Ukraine.
  • Eurasian Economic Union: There are unified requirements on the use of hazardous substances in electronic products.
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