Global Indirect Tax News

August 2019

Featured articles

Africa: Guide to fiscal information

The 2019 edition of the Guide to fiscal information: Key economies in Africa 2019 is now available for download. The guide provides overviews of the tax (including VAT), investment and exchange control regimes in 45 key African economies.

European VAT refund guide 2019

For businesses operating in countries in which they are not VAT-registered, the Deloitte European VAT refund guide 2019 summarizes the rules and procedures for nonresident businesses to obtain a VAT refund. It covers 31 European countries.

Belgium: Post-Brexit trade guidance

The Belgian customs authorities have published additional guidance on the practicalities of trade between the UK and Belgium in a no-deal Brexit scenario. Their aim is to reduce potential operational delays or disruption as a result of Brexit.

India: Reduced GST rates for electric vehicles

India's GST Council at its 36^th meeting held on 27 July 2019 made recommendations that will be introduced by notifications and will apply as from 1 August 2019, including a reduction in the GST rate on electric vehicles from 12% to 5%.

Other news

• Albania: New requirements to regulate cash economy introduced

• Australia: Weekly tax round-up (5 August 2019), including GST

• Brazil: Regulations issued for REPETRO manufacturing regime

• India: CBIC clarifies GST position on supply of IT enabled services to overseas entities

• Italy: Clarifications on letters of intent, extraction of goods from VAT warehouses

• Italy: Implementing measures issued for transmission of data by online marketplaces

• Poland: New VAT rules announced for cash registers

• South Africa: Provisional anti-dumping duty imposed on certain products originating from China

• Switzerland: Foreign entrepreneurs need not report worldwide revenue in Swiss VAT return

• Trinidad and Tobago: Tax amnesty available for various direct and indirect taxes

• United Kingdom: VAT recovery on farming subsidies

• United States: State Tax Matters (26 July 2019), including indirect tax developments in Idaho, Louisiana, New Hampshire, Ohio, Pennsylvania, South Carolina and Texas

• United States: State Tax Matters (2 August 2019), including indirect tax developments in California, Massachusetts and North Carolina

• United States: State Tax Matters (9 August 2019), including indirect tax developments in Iowa and Kansas

• United States: State Tax Matters (16 August 2019), including indirect tax developments in the US Senate (a reintroduced bill in relation to online sales tax following the Wayfair case), Colorado and Idaho.

Archive

Global Indirect Tax News, July 2019

Global Indirect Tax News, June 2019

Global Indirect Tax News, May 2019

Global Indirect Tax News, April 2019

Global Indirect Tax News, March 2019

Global Indirect Tax News, February 2019

Global Indirect Tax News, January 2019

Global Indirect Tax News, December 2018

Global Indirect Tax News, November 2018

Global Indirect Tax News, October 2018

Global Indirect Tax News, September 2018