Global Indirect Tax News
Monthly newsletter covering VAT, goods and services tax, sales tax issues, and customs and trade issues around the globe.
- Canada – EU: As of 21 September 2017, the Comprehensive Economic and Trade Agreement between the EU and Canada provisionally entered into force.
- Colombia: The previous tax reform included a VAT exclusion for certain digital services, which has now been regulated by the tax authorities.
- Colombia: The Government has established new tariff benefits for the import of agroindustry goods and capital assets.
- Colombia: The authorities are considering a price threshold for the textile industry that will determine the merchandise that will be subject to control and review by the authorities.
- India: There is an update on a number of GST issues, including a revision of GST rates for a number of goods and services and an extension to the due dates for the filing of GST returns.
- India: There is an update on recent case law relating to customs and service tax.
- Malaysia: The tax authorities have clarified certain GST issues, including penalties on GST filing, input tax credit from bills of demand, and Minister's Relief 1/2017 (on the supply of services provided directly in connection with goods for export to an overseas customer).
- Malaysia: There is a further update on the GST treatment of recovery of repair costs under manufacturer warranty.
- EU-Canada: As of 21 September 2017, the Comprehensive Economic and Trade Agreement between the EU and Canada provisionally entered into force.
- Denmark: The tax authorities have issued a binding ruling that a foreign supplier was not required to register for VAT when transferring goods to a Danish warehouse only accessible by the Danish customer.
- Denmark: There is an increasing focus on VAT issues for foreign webshops selling goods to Danish customers.
- Denmark: There is a new regulation regarding the VAT treatment of the private use of a company's assets by employees.
- Denmark: It has been announced that the tax authorities will be restructured into seven new agencies.
- Finland: The Supreme Administrative Court has issued a decision on VAT deduction for costs relating to the sale of shares.
- France: There has been a case concerning the meaning of 'establishment' for VAT purposes.
- France: The tax authorities have clarified the scope of the anti-fraud legislation that requires a certification for cash register software as from 1 January 2018.
- France: The customs authorities have provided some details regarding export documentation requirements for non-established companies.
- GCC: Among the six Member States of the Gulf Cooperation Council, the United Arab Emirates and Saudi Arabia continue to lead the way towards the implementation of VAT, scheduled for 1 January 2018.
- Italy: There has been an extension to the deadline for the e-communication of data on invoices issued and received for the period January to June 2017.
- Italy: Simplifications to Intrastat reporting have been announced.
- Italy: The customs agency has clarified the operative procedures to be followed by a third person (other than the debtor) to apply for a comprehensive guarantee authorization.
- Netherlands: An obligatory VAT reverse charge for business to business supplies of telecommunications services applies from 1 September 2017.
- Netherlands: A court has ruled that an operator of a transfer station with park and ride facilities supplies two separate services.
- Netherlands: In the 2018 Tax Plan, the Government included a proposal for a refinement of the definition of medicine for the application of the reduced VAT rate as of 1 January 2018.
- Netherlands: From 1 July 2017, the customs authorities will require mandatory Authorized Economic Operator criteria for customs representatives.
- Poland: The proposal for mandatory daily SAF-T bank statement files has been withdrawn.
- Poland: Work is ongoing to develop standards for the due diligence of suppliers.
- Poland: Implementation of the retail sales tax has been postponed to 1 January 2019.
- Portugal: The tax authorities have provided clarifications regarding the VAT reverse charge on the import of goods.
- Portugal: A Decree-Law has been published regarding changes to the general deadline for electronic notifications and creating the digital unique address.
- Russia: A draft law introducing amendments to the Tax Code has been submitted to the State Duma, including proposed VAT changes.
- Russia: There have been amendments to the rules for the completion of VAT invoices and other documents.
- Russia: There are draft amendments to the customs regulation due to the introduction of a new Eurasian Economic Union Customs Code.
- Russia: There has been a decrease in certain export customs duty rates due to Russia's obligations to the WTO.
- Serbia: A VAT calculation overview must be submitted with the VAT return from 1 January 2018.
- South Africa: There has been an application for a rebate provision for stainless steel fasteners.
- United Kingdom: There has been a case on the VAT treatment of a loyalty scheme.
- Eurasian Economic Union: There has been an import customs duty rate decrease for certain goods.
- Eurasian Economic Union: A technical regulation has been adopted on the safety of packaged drinking water.