Global Indirect Tax News


Global Indirect Tax News

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

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November 2017

Asia Pacific

  • Australia: The Productivity Commission has released the report of its inquiry into collection models for GST on low value imported goods, confirming that the legislated model is the most practical and achievable GST collection option and providing certainty about the payment of GST on low value imports from 1 July 2018.
  • New Zealand: The Minister of Revenue has confirmed that New Zealand will start collecting GST on online purchases of low value goods by New Zealand consumers. 


  • European Union: The European Commission has published guidelines on food donation.
  • European Union: A new version of the Combined Nomenclature has been released for 2018.
  • European Union: The European Commission has published the first edition of the annual Free Trade Agreement Implementation Report.
  • Finland: The Supreme Administrative Court has issued a ruling in relation to the VAT treatment of a loyalty program.
  • Finland: The Tax Administration has issued an update to official guidance on the VAT treatment of the letting of real estate.
  • France: Electronic invoicing for suppliers to the public sector will apply to intermediate-size companies from 1 January 2018.
  • Ireland: The Finance Bill 2017 includes technical amendments to clarify the application of the VAT education exemption to private bodies.
  • Ireland: Budget 2018 introduced a VAT Refund Scheme for charities.
  • Ireland: The tax authorities have updated their Tax and Duty manual in relation to the VAT treatment of payment services.
  • Italy: There is an update on future VAT rate increases.
  • Italy: There are amendments to Law Decree no 148/2017 regarding the communication of invoice data.
  • Italy: There are new draft rules regarding the refund of VAT wrongly charged.
  • Italy: Guidelines have been issued regarding certain excise duty reductions.
  • Latvia: Changes to VAT law and related regulations will enter into force as of 1 January 2018.
  • Netherlands: Additional (or 'supplementary') VAT returns must be filed digitally from 1 January 2018.
  • Netherlands: The proposal to extend the VAT deduction adjustment rules to apply to 'expensive services' will now not come into force on 1 January 2018.
  • Russia: Draft laws on amending VAT legislation were approved for further consideration of the Russian Federation Council.
  • Russia: A draft law proposes to introduce a VAT exemption for supplies of intellectual property rights connected to film creation.
  • Russia: A draft law would require foreign e-stores to pay VAT in Russia.
  • Russia: The Ministry of Finance has clarified the application of VAT on goods transferred from a parent organization to a subdivision and imported to the territory of another EEU Member State.
  • Russia: The list of products that are forbidden from import into Russia has been amended.
  • South Africa: Anti-dumping duty will be maintained on unframed glass mirrors from Indonesia.
  • South Africa: A rebate provision has been implemented for vintage and/or internationally collectable motor vehicles.
  • Switzerland: New VAT e-invoicing rules apply from 1 January 2018.
  • Switzerland: There is a summary of the main VAT changes to take effect on 1 January 2018.
  • Switzerland: The application date for certain VAT measures is postponed until 1 January 2019.
  • Ukraine: Rules have been introduced for installment payments of VAT on certain imports.
  • Ukraine: There is a new procedure for the allocation of import quotas for ozone depleting substances.
  • United Kingdom: Autumn Budget 2018 included a number of indirect tax measures.
  • United Kingdom: The Court of Justice of the European Union has ruled that bridge is not a sport for the purposes of VAT exemption.
  • United Kingdom: The Supreme Court has ruled that compound interest is not payable on VAT claims.
  • United Kingdom: The Office of Tax Simplification (OTS) has published VAT: routes to simplification, which includes 23 recommendations on how to simplify VAT.
  • Eurasian Economic Union: Anti-dumping duty has been introduced on hot-rolled steel angles from Ukraine.
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