Global Indirect Tax News

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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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September 2017

Americas

  • 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.

Asia Pacific

  • 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.

EMEA

  • 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.
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