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.

Explore Content

September 2017


  • 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.


  • 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.
Did you find this useful?