Global Indirect Tax News

March 2020

Featured articles

Deloitte global survey on VAT/GST relief measures following COVID-19

This survey covers COVID-19 related VAT/GST and sales tax measures introduced around the globe to mitigate the potential economic and fiscal effects of COVID-19 on businesses and individuals. The information is updated approximately every two/three working days. The information presented reflects the position at the date shown, but developments are quickly evolving, and measures taken by governments may change at short notice. If you would like more detailed and current information or advice, please contact your usual engagement team or the Deloitte firm in the country concerned.

COVID-19: Managing supply chain risk and disruption

Coronavirus highlights the need to transform traditional supply chain models. This item highlights short-term actions companies can take to respond to business disruption and supply chain challenges from the global spread of COVID-19 ─ and looks ahead to the longer-term solution of digital supply networks.

Other news

• Albania: New law on fiscalization amends significantly invoicing procedures for taxpayers

• Argentina: New bill submitted to replace suspended knowledge economy regime

• Australia: Weekly tax round-up (16 March 2020), including GST

• Canada: British Columbia budget – PST, carbon tax, and other indirect taxes

• China: New exclusion process for US goods subject to retaliatory tariffs

• Denmark: CJEU asked to rule on VAT on fees for violation of private parking regulations

• Egypt: VAT reporting requirements updated

• France: New guidelines for non-EU exporters released

• Hungary: CJEU rules Hungarian turnover tax in store retail trade sector compatible with EU law

• Italy: Update on procedural changes relating to letters of intent

• Mexico: VAT withholding required on labor subcontracting and certain other services

• New Zealand: New GST issues paper released

• New Zealand: Snapshot of recent developments (March 2020), including GST

• Peru: Guidance issued on exports of services for VAT purposes

• Poland: Ministry of Finance considers relaxing requirements of VAT “white list”

• Russia: Update on VAT developments

• Singapore: New GST compliance measures announced and updated e-Tax guides issued

• South Africa: Electronic registration, licensing, and accreditation system to go live soon

• Switzerland: VAT groups treated as single taxpayer for purposes of corporate RTV fee

• Taiwan: Regulations requiring tax registration for online sales by individuals updated

• United Arab Emirates: Designated zones a focus for FTA audits

• United Kingdom: Key measures from Spring Budget 2020 for non-UK owned groups

• United States: House approves new tax on nicotine used in vaping

• United States: House panel considers post-Wayfair compliance issues facing small businesses

• United States: State Tax Matters (28 February 2020), including indirect tax developments in Florida and Massachusetts

• United States: State Tax Matters (6 March 2020), including indirect tax developments in North Carolina, Texas, and Washington

• United States: State Tax Matters (13 March 2020), including indirect tax developments in Illinois

• United States: State Tax Matters (20 March 2020), including indirect tax developments in Georgia, Indiana, Washington, and Wisconsin

• Venezuela: VAT law amended to introduce “additional rate” for payments in foreign currency

Archive

• Global Indirect Tax News, February 2020
• Global Indirect Tax News, January 2020
• Global Indirect Tax News, December 2019
• Global Indirect Tax News, November 2019
• Global Indirect Tax News, October 2019
• Global Indirect Tax News, September 2019
• Global Indirect Tax News, August 2019
• 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