KPMG summary of taxation of the digitalized economy developments [PDF 2.6 MB] (last updated 16 May 2023)
KPMG summary of e-invoicing and digital reporting developments [PDF 2.5 MB] (last updated 21 December 2022)
Recent Articles
June 2023
May 2023
31 May - Chile: Congress approves bill on new mining royalty
31 May - Poland: New reporting requirements for cross-border payment service providers beginning 2024
31 May - Saudi Arabia: Fifth wave of e-invoicing applicability
31 May - United States: Retail delivery fee imposed on retailers effective 1 July 2024 (Minnesota)
30 May - Canada: Income and property tax measures in 2023 budget (Prince Edward Island)
30 May - Philippines: Optional filing and payment of monthly VAT returns for VAT-registered persons
30 May - Australia: Consultation on proposed 2023-2024 supervisory levies for financial institutions
26 May - Australia: Housing and vehicle related tax measures in 2023-2024 budget (Tasmania)
26 May - Singapore: Application of GST in “direct selling” business model (High Court decision)
25 May - Chile: VAT exemption applicable to workers who work alone not available to sole proprietorships
24 May - Australia: Overview of direct and indirect tax measures in 2023-2024 budget (Victoria)
24 May - Bolivia: Online billing modality for “fourth group of taxpayers” postponed
24 May - EU: VAT implications of proposed EU Customs Union Reform
24 May - Poland: E-invoicing legislation submitted to lower house of Parliament
24 May - Poland: Excise duty on exported passenger cars not contrary to EU principles (CJEU judgment)
22 May - Czech Republic: Proposed direct and indirect tax changes
22 May - Egypt: Decree issued for change in income tax and VAT regulations
22 May - United States: Sales, excise and franchise tax changes (Tennessee)
18 May - Canada: Financial institutions’ annual GST/HST and QST returns due 30 June 2023
17 May - Australia: Proposed changes to petroleum resource rent tax regime
17 May - Bahrain: Electronic system for digital stamps orders
16 May - Poland: Fees for single-use plastic products
16 May - South Africa: VAT registration process becomes more stringent
15 May - Mexico: List of 185 registered foreign providers of digital services (as of 30 April 2023)
15 May - Uganda: Tax amendment bills tabled before parliament
15 May - UK: Proposed changes to construction industry scheme gross payment status for subcontractors
15 May - UK: Public consultation on modernization of stamp taxes on share transfers
15 May - United States: Retail delivery fee (Colorado); sales and use tax (Florida and Indiana)
12 May - Australia: Tax-related proposals in 2023-2024 budget (Western Australia)
12 May - Bulgaria: No adjustment of input VAT deductions for scrapped or destroyed goods (CJEU judgment)
12 May - Malaysia: Summary of income and indirect tax developments (May 2023)
12 May - South Africa: VAT numbers declared on customs documents monitored
11 May - Canada: Federal fuel charge beginning 1 July 2023 (New Brunswick)
11 May - Lithuania: Temporary windfall tax for credit institutions
10 May - Australia: Repeal of stamp tax on non-land assets announced in 2023-2024 budget (Northern Territory)
10 May - Benin: VAT on cross-border provision of digital services
10 May - Denmark: Proposed interest charge on VAT, tax corrections from 1 July 2023
10 May - Philippines: Guidance on application of VAT to registered export enterprise
10 May - Poland: Council of Ministers adopt mandatory e-invoicing draft law
10 May - United States: Challenge to digital advertising tax dismissed (Maryland)
9 May - Italy: UK VAT groups not recognized beginning 2021
8 May - Kenya: Transfer pricing, direct, and indirect tax measures in Finance Bill, 2023
5 May - Kenya: Application of VAT on digital services provided by non-residents
4 May - Netherlands: 2023 Spring Memorandum proposed direct and indirect tax measures
3 May - Botswana: Transfer duty and VAT amendments
2 May - Saudi Arabia: Fourth wave of e-invoicing applicability
1 May - Chile: Modified concept of taxable service for VAT purposes; other VAT developments
1 May - UK: Final draft legislation on electricity generator levy
April 2023
28 Apr - United States: State and local tax, technology-related developments (table, first quarter 2023)
28 Apr - Malta: VAT measures in 2023 budget implementation law
28 Apr - Spain: New reporting requirements for cross-border payment service providers beginning 2024
27 Apr - Canada: Indirect tax measures in 2023 federal budget bill
27 Apr - EU: VAT Committee working paper on deduction of import VAT by lessee of imported goods
26 Apr - India: New direct and indirect tax dispute settlement scheme (West Bengal)
26 Apr - Philippines: Clarification of guidelines for registered business enterprises in IT sector
26 Apr - Uganda: Application process for withholding tax and VAT exemption for 2023/2024
25 Apr - Colombia: Updated e-invoicing regulations
25 Apr - France: E-invoicing and digital reporting pilot program beginning January 2024
25 Apr - Germany: Consultation on implementation of B2B e-invoicing requirement effective 2025
25 Apr - Ghana: New legislation includes direct and indirect tax measures
24 Apr - Cyprus: Extension of deadline for VAT returns
24 Apr - Nigeria: Updated features for VAT filing and payment on online platform
24 Apr - United States: Sales and use tax manufacturing exemption (Missouri)
24 Apr - Thailand: Guidance on VAT exemption granted to promote data center businesses
21 Apr - Thailand: Requirements for e-tax invoice
20 Apr - Kazakhstan: Amendments to rules for excess VAT refund
18 Apr - Mexico: Increase in lodging tax rate for certain tourist accommodation services (State of Guerrero)
18 Apr - Spain: Constitutional challenge to temporary solidarity tax on large fortunes
14 Apr - Brazil: Report of tax developments for financial, insurance, real estate sectors
14 Apr - Czech Republic: Compensation paid to electricity and gas suppliers subject to VAT
14 Apr - Czech Republic: Guidance on “windfall profits tax”
14 Apr - Czech Republic: Updated information on tax assessment obligations of accommodation service providers
14 Apr - Indonesia: Tax-related incentives for activities in new capital city
13 Apr - Malaysia: Summary of income and indirect tax developments (April 2023)
12 Apr - New Zealand: 2023 Tax Act receives Royal Assent; quarterly review of other tax developments
12 Apr - Poland: New binding rate information template
10 Apr - United States: Sales and use tax on digital goods (Georgia); apportionment changes (West Virginia)
7 Apr - Saudi Arabia: Third wave of e-invoicing applicability
6 Apr - Canada: Reminder of 30 April 2023 deadline, tax on cross-border insurance
6 Apr - Switzerland: Reminder of 30 June 2023 deadline to claim VAT refunds
5 Apr - Finland: Temporary “windfall profit tax” on electricity and fossil fuels sector enacted for 2023
4 Apr - Jamaica: Indirect tax measures in 2023-2024 budget
3 Apr - Bahrain: Penalties applied to unregistered businesses charging VAT on supplies
3 Apr - Bahrain: Reporting sales and corresponding adjustments at 5% in VAT return form re-enabled
3 Apr - Denmark: Draft legislation proposing additional reporting for VAT-exempt taxpayers
3 Apr - Italy: Draft legislation directing the government to reform the tax system
March 2023
31 Mar - Canada: Penalty, interest relief for late-filed underused housing tax returns
29 Mar - Poland: Public Finance Committee passes amendments to tax law, including VAT
28 Mar - Poland: New bill on mandatory use of national e-invoicing system
28 Mar - Thailand: Proposed income tax and VAT exemption on offering or trading of investment tokens
27 Mar - Saudi Arabia: Amendments to excise rules
27 Mar - United States: Reinstated Superfund chemical tax and Superfund imported substance tax
27 Mar - United States: Clarification of date on which substances added or removed from Superfund list
27 Mar - United States: Superfund excise taxes, extension of relief regarding failure to deposit penalties
27 Mar - United States: Stock repurchase excise tax and funding rule considerations for inbound taxpayers
24 Mar - Belgium: “Windfall profits tax” on electricity producers enacted
24 Mar - Nigeria: Guidelines on withholding of and self-accounting for VAT
24 Mar - UAE: Updated VAT guide on input tax apportionment
23 Mar - EU: VAT Committee working paper on treatment of NFTs
23 Mar - Bulgaria: Proposal for temporary solidarity contribution (windfall profits tax) on all sectors
23 Mar - Israel: Proposed VAT on digital services and goods
23 Mar - Lithuania: Proposal for temporary solidarity contribution (windfall profits tax) on banking sector
22 Mar - Bahrain: Mandatory digital stamps for waterpipe tobacco products
22 Mar - Belgium: Draft legislation modernizing “VAT chain” passed by Chamber of Representatives
22 Mar - Bolivia: Online billing modality for “fourth group of taxpayers”
22 Mar - Philippines: Clarification of effects of publishing list of taxpayers who cannot be located
21 Mar - Chile: Tax treatment of expenses and donations associated with catastrophes; VAT development
21 Mar - Egypt: Guidance clarifying VAT on digital services regime
21 Mar - Montenegro: Amendments to tax law, including real estate sales tax and corporate income tax
20 Mar - India: Proof required for claiming input VAT credit (Supreme Court decision)
20 Mar - United States: Sales and use tax informational report submitted to state legislature (Louisiana)
17 Mar - Cyprus: Mandatory use of single tax portal for VAT payments
17 Mar - Indonesia: New customs and VAT obligations on imported software products, other digital goods
17 Mar - Mexico: Figure of “compensation” not a payment of VAT (court decision)
17 Mar - Mexico: List of 182 registered foreign providers of digital services (as of 28 February 2023)
15 Mar - Barbados: Indirect tax measures in 2023 budget
15 Mar - Poland: Tax consultations regarding introduction of concept of VAT warehouses
14 Mar - Thailand: Extension of tax measures to support e-tax systems
13 Mar - Czech Republic: Amendment to VAT treatment of compensation paid to electricity and gas suppliers
13 Mar - Czech Republic: Ownership of goods for VAT purposes (Supreme Administrative Court decision)
13 Mar - Malaysia: Summary of income and indirect tax developments (March 2023)
13 Mar - Saudi Arabia: Public consultation on draft amendments to Zakat implementing regulations
10 Mar - Croatia: Guidance on windfall profits tax
10 Mar - Greece: Determination of shipping income eligible for tonnage tax regime
10 Mar - Kenya: VAT on exported services is standard rated at 16% (court decision)
9 Mar - Chile: “Recovery and early assistance plan” tax relief measures; VAT developments
8 Mar - Belgium: Proposal for first phase of tax reform includes VAT-related measures
8 Mar - Spain: Temporary solidarity tax on large fortunes
7 Mar - Indonesia: Guidance on categories of non-VAT-able goods and services
7 Mar - New Zealand: Update on bill including GST measures and dual-resident company tax changes
7 Mar - Poland: Potential new windfall profits tax for mining and fuel companies
6 Mar - United States: Sales tax on resold items (District of Columbia); corporate surtaxes (multistate)
3 Mar - Serbia: Amendments to VAT rulebook
3 Mar - UK: Details of “Windsor Framework” for Northern Ireland trade and VAT issues
2 Mar - Montenegro: Draft law on temporary solidarity contribution (windfall profits tax)
2 Mar - UAE: Amendment to VAT executive regulations concerning e-commerce supplies
1 Mar - Bahrain: Expansion of digital stamp scheme to additional tobacco products
1 Mar - Hungary: Update on e-VAT system
February 2023
28 Feb - Saudi Arabia: Update on VAT refunds to non-residents
28 Feb - UK: Regulation providing online platform is liable to pay VAT is valid (CJEU judgment)
27 Feb - Austria: Summary of recent direct and indirect tax developments
27 Feb - Bermuda: Payroll, customs and indirect tax measures in 2023-2024 budget
27 Feb - Malaysia: Indirect and income tax proposals in “re-tabled” 2023 budget
27 Feb - Poland: VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)
27 Feb - United States: Constitutionality of capital gains excise tax (Washington State)
24 Feb - Singapore: Updates on GST claims for motor cars, related expenses
24 Feb - South Africa: Summary of direct and indirect tax proposals in 2023 budget
23 Feb - Indonesia: Additional implementing regulations of VAT law
23 Feb - Lithuania: Indirect tax updates
22 Feb - Hong Kong: Property and stamp tax measures in 2023-2024 budget
21 Feb - Denmark: New automatic check of reported VAT figures
21 Feb - Pakistan: Income tax measures, increases in sales and excise tax rates in “mini budget”
20 Feb - Cambodia: Amendment on implementation of VAT on e-commerce
20 Feb - India: GST Council makes recommendations regarding amnesty schemes and GST rate changes
17 Feb - Qatar: VAT regime now expected in 2023
16 Feb - India: Centralized processing of equalization levy statement scheme 2023
16 Feb - Philippines: Draft legislation to impose VAT on digital services
15 Feb - Bahrain: Digital stamp mobile app for authentic tobacco products
15 Feb - OECD: New toolkit to strengthen effective collection of VAT on e-commerce in Africa
15 Feb - Singapore: Indirect tax measures in budget 2023
14 Feb - Malaysia: Summary of income and indirect tax developments (February 2023)
14 Feb - North Macedonia: Draft law on temporary solidarity (windfall profits) tax on fossil sector
13 Feb - EU: New excise duty rules in updated directive effective 13 February 2023
10 Feb - France: Tax-related provisions in finance law for 2023
9 Feb - Bolivia: Extended deadline for certain taxpayers to register in purchases and sales registry
7 Feb - Canada: New underused housing tax (UHT) filing, payment due 30 April
7 Feb - Colombia: Guidance on new single-use plastic products tax
6 Feb - Botswana: Indirect tax proposals in budget 2023-2024
6 Feb - Poland: VAT rate ambiguities interpreted in taxpayers’ favor; “Slim VAT 4 package” announced
3 Feb - Bolivia: Extended deadline for online billing modality, Form 510 submission and payment
3 Feb - Cyprus: New single tax administration portal
2 Feb - Costa Rica: Updated catalog of goods and services
2 Feb - India: Tax measures in budget 2023-2024, including GST-related measures
2 Feb - Netherlands: Draft bill on temporary windfall profits tax on electricity producers
2 Feb - Poland: Mandatory e-invoicing postponed until 1 July 2024
January 2023
31 Jan - Germany: VAT grouping, other VAT developments
31 Jan - Ghana: 2023 budget passed by Parliament includes VAT and e-levy amendments
30 Jan - Australia: Revised excise tax rates and tax credit rates for fuel from 1 February 2023
30 Jan - Germany: 2022 Annual Tax Act includes VAT-related measures
30 Jan - Lithuania: Temporary windfall profits tax on fossil sector enacted
25 Jan - Italy: 2023 budget law tax measures, including DAC7 and windfall profits tax on energy
25 Jan - Poland: Tax on “additional” apartments
24 Jan - United States: State and local tax, technology-related developments (table, fourth quarter 2022)
23 Jan - United States: Sales tax refunds on software and hardware (Florida); margin tax appointment (Texas)
20 Jan - Mexico: List of 177 registered foreign providers of digital services (as of 31 December 2022)
19 Jan - Guyana: Indirect tax measures proposed in 2023 budget
19 Jan - Poland: Proposed 0% VAT rate for goods and provisions to support Ukraine
18 Jan - Botswana: Reduced VAT rate extended through 31 March 2023
18 Jan - China: Draft VAT law
18 Jan - Cyprus: New register for self-service establishments
18 Jan - Mexico: Measures applicable to CFDI in payroll matters
17 Jan - Malaysia: Summary of income and indirect tax developments (January 2023)
17 Jan - Philippines: Monthly VAT declaration no longer required
17 Jan - Spain: Indirect tax measures in 2023 budget law
13 Jan - South Africa: Change in VAT treatment of “scrip-lending transactions”
12 Jan - Italy: 2023 budget law VAT measures
12 Jan - Malaysia: Draft service tax guide on goods delivery services
12 Jan - Switzerland: Tonnage tax regime approved by National Council
12 Jan - Saudi Arabia: VAT treatment of some financial services
11 Jan - Saudi Arabia: VAT treatment of real estate loan portfolio insurance
11 Jan - Botswana: Reminder of VAT rate reverting to 14%
11 Jan - Hungary: Windfall profits tax on pharmaceutical companies for 2022 and 2023
11 Jan - Poland: Changes to enforcement proceedings include recovery of VAT
10 Jan - Bulgaria: Changes in VAT law, including reporting of data regarding cross-border payments
10 Jan - Malaysia: Legislation and online portal for sales tax on “low value goods”
10 Jan - Mongolia: Changes in tax legislation for 2023
10 Jan - North Macedonia: Amendments to direct and indirect tax legislation
9 Jan - UK: Making tax digital for income tax self-assessment, introduction delayed and threshold increased
9 Jan - UK: “Time to pay” arrangements to help mitigate liquidity challenges
5 Jan - Chile: Services subject to VAT
5 Jan - Mexico: Miscellaneous tax resolution for 2023, direct and indirect tax items
3 Jan - Azerbaijan: Recent direct and indirect tax-related changes in legislation
3 Jan - Bulgaria: Amendments to corporate income tax law, including “windfall profits tax” on fossil sector
3 Jan - EU: Overview of “plastics taxes”
3 Jan - Netherlands: VAT deduction exclusion decree on promotional gifts and staff benefits
3 Jan - Poland: Recent indirect tax-related developments
3 Jan - Saudi Arabia: Second wave of e-invoicing applicability
3 Jan - Saudi Arabia: Zakat rules for investments in investment funds
2022 Articles
December 2022
30 Dec - Serbia: Amended decree on obligation to record sales via electronic fiscal device
30 Dec - UAE: Corporate tax law effects on VAT compliance
29 Dec - Brazil: Amendments to state-level sales tax (ICMS) (São Paulo)
28 Dec - Malaysia: Draft guide on sales tax on “low value goods”
23 Dec - Norway: Changes to VAT law effective 1 January 2023
22 Dec - Canada: Changes to individual income tax system; temporary suspension of fuel tax (Alberta)
22 Dec - Latvia: Amendments to law on excise tax, application of excise tax to distance sales
22 Dec - Serbia: Changes to property taxes law
22 Dec - Serbia: Changes to the law on e-invoicing
21 Dec - Serbia: Changes to VAT law
21 Dec - Sri Lanka: Amendments to VAT provisions
21 Dec - Sri Lanka: Effective dates of income tax and VAT amendments
21 Dec - India: Indirect tax updates (December 2022)
20 Dec - Philippines: Temporary suspension of field audits and operations
19 Dec - KPMG report: VAT in the digital age
19 Dec - Canada: Overview of GST and other indirect tax changes for 2022
19 Dec - Colombia: Tax reform measures include 15% minimum tax, surcharges, digital services tax
19 Dec - India: GST Council recommends GST rate changes and other measures
16 Dec - Luxembourg: 2023 budget law passed by Parliament includes reduced VAT rates
16 Dec - Nigeria: Electronic money transfer levy regulations
15 Dec - Canada: Proposed corporate income tax and harmonization measures from 2022 budget (Quebec)
15 Dec - Malaysia: Postponed implementation of sales tax on “low value goods”; sales tax exemption on pallets
15 Dec - Serbia: Amendments to “fiscal law”
14 Dec - Costa Rica: Public consultation on imposition of VAT on purchase and sale of certain products
14 Dec - EU: Proposal to extend tax transparency rules to cryptoassets
14 Dec - EU: Provisional agreement reached on carbon border adjustment mechanism
14 Dec - Trinidad and Tobago: Indirect tax measures in Finance Act 2022
13 Dec - Austria: Summary of recent direct and indirect tax developments
13 Dec - Czech Republic: Application of VAT to fuel cards
13 Dec - Czech Republic: Windfall profits tax on surplus market revenues of electricity producers
13 Dec - EU: VAT gap statistics for 2020
13 Dec - Poland: 50% restriction on the right to deduct input VAT on certain vehicles extended
12 Dec - Bangladesh: Overview of tax measures, including VAT and other changes made in 2022
9 Dec - Hong Kong: Proposed stamp duty exemption for certain transactions relating to dual-counter stock
9 Dec - Nigeria: Guidance on excise tax on non-alcoholic, carbonated and sweetened beverages
9 Dec - UK: Report of national audit office on operation and implementation of digital services tax
8 Dec - EU: European Commission proposals to modernize and digitalize VAT system
8 Dec - Germany: Ownership of majority voting rights as requirement to form VAT fiscal unity (CJEU judgment)
8 Dec - Poland: Draft legislation making e-invoicing mandatory effective 1 January 2024
8 Dec - Slovakia: Amendment to VAT law approved
6 Dec - Saudi Arabia: Amendments to rules for applying a zero VAT rate to some categories of supply
5 Dec - Belgium: Reform of periodic VAT returns, debts
2 Dec - Belgium: Election to determine VAT deduction on basis of actual use
1 Dec - Belgium: Assessment periods for income tax and VAT extended
1 Dec - Austria: Proposal for temporary windfall profits tax on fossil sector
1 Dec - Ireland: Proposal for temporary windfall profits tax on fossil sector
November 2022
30 Nov - Ghana: Indirect tax measures in 2023 budget
17 Nov - India: Indirect tax updates (November 2022)
30 Nov - Italy: New rules on import VAT recovery
30 Nov - Zimbabwe: Indirect tax measures in 2023 budget
29 Nov - Japan: Overview of tax system (2022)
28 Nov - Belgium: Changes to the reverse-charge mechanism for immovable property
28 Nov - Croatia: Proposal for windfall profits tax
28 Nov - Cyprus: Amendment regarding imposition of VAT on supply of buildings
28 Nov - Cyprus: Amendments regarding tax payable on sales of immovable property
28 Nov - Singapore: New overseas vendor GST registration regime, impending GST rate increases
28 Nov - Thailand: VAT exemption granted to promote data center businesses
22 Nov - Poland: Recent VAT-related developments (court decisions)
22 Nov - Qatar: Refund of excise tax paid to goods
21 Nov - United States: Roadside services not subject to excise tax (Wyoming)
18 Nov - Spain: Wealth tax-related legislative proposals
18 Nov - Sri Lanka: Indirect tax proposals in 2023 budget
18 Nov - UAE: Amended VAT executive regulations include new e-commerce requirements
17 Nov - Canada: Excise tax “fairness relief” requests related to 2012 due by 31 December 2022
17 Nov - Lithuania: New legislation for VAT deduction on purchased electric cars
16 Nov - Bahrain: Updated list of medicines subject to zero rate of VAT; industry focus groups on e-invoicing
16 Nov - Belgium: Amendments to VAT statute of limitations, retention period and applicable interest rates
16 Nov - Denmark: DAC7 guidance
15 Nov - Cambodia: Exchange rates for VAT-registered taxpayers
15 Nov - Canada: Extended gas and fuel tax reductions in economic update (Ontario)
15 Nov - Hungary: Draft legislation introducing VAT and other indirect tax-related amendments
15 Nov - Malaysia: Summary of income and indirect tax developments (November 2022)
15 Nov - Netherlands: VAT recovery based on bank’s “actual use method” (Supreme Court decision)
14 Nov - Spain: Amendments to proposed windfall profits tax on banks
11 Nov - Bolivia: Fourth group of taxpayers required to issue tax documents through online billing modality
10 Nov - Netherlands: Concept of “essentially a new building” for VAT purposes (Supreme Court decision)
9 Nov - Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)
8 Nov - Czech Republic: “Windfall profits tax” on fossil sector and banks approved by Parliament
8 Nov - Nigeria: Appointment of VAT collection agents
8 Nov - Mexico: List of 162 registered foreign providers of digital services (as of 31 October 2022)
7 Nov - United States: Club membership dues subject to sales tax (Missouri); market-based sourcing (Oregon)
3 Nov - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline
3 Nov - Ireland: Finance Bill 2022 amendments to residential zoned land tax
2 Nov - Bahrain: Updated list of goods subject to excise tax
2 Nov - New Zealand: New rules for GST invoicing effective 1 April 2023
1 Nov - Germany: Deduction of input VAT on “outplacement consultation” services, other VAT developments
1 Nov - Poland: Government approves extension of excise tax exemption for plug-in electric vehicles
1 Nov - Poland: New draft bill to implement EU single-use plastics directive
October 2022
31 Oct - Costa Rica: Application of VAT to cross-border digital services
31 Oct - Nigeria: Direct collection of taxes from online gaming transactions
31 Oct - Spain: Report on compulsory electronic invoicing for traders and professionals
31 Oct - UAE: Amended VAT law provisions; new article related to statute of limitations
28 Oct - Lithuania: Right to charge VAT on sale of immovable property to VAT payer (CJEU judgment)
27 Oct - Canada: Increase in non-resident home buyers tax (Ontario)
27 Oct - Cyprus: Reverse-charge mechanism applicable to acquisition of precious metals
27 Oct - Spain: VAT proposals in draft 2023 budget law
25 Oct - Australia: Indirect tax measures in 2022-2023 federal budget
25 Oct - Nigeria: VAT and its effect on the uptake of renewable energy products
25 Oct - Poland: Proposed amendments to sugar tax and fee on alcohol; other tax developments
24 Oct - Saudi Arabia: Proposed application of zero VAT rate to “export” of services
21 Oct - India: Equalization levy could not be imposed on online advertising charges (tribunal decision)
20 Oct - Ireland: Indirect tax measures in Finance Bill 2022
20 Oct - EU: Solidarity contribution on surplus profits in the fossil sector adopted by EU Council
20 Oct - Hungary: Availability of online cash register data via online invoice system
20 Oct - Hungary: Reconsideration of electronic VAT system to machine-to-machine concept
20 Oct - Czech Republic: Details of proposed “windfall profits tax” announced
20 Oct - Poland: Draft legislation to introduce “windfall profits taxes” on large enterprises
20 Oct - Sweden: Proposal for “windfall profits tax”
19 Oct - Malta: Mandatory online filing of VAT returns for certain registered persons
19 Oct - Oman: Amendments to VAT executive regulations
19 Oct - United States “Superfund” tax refunds for exported chemicals and listed substances (KPMG report)
18 Oct - Bahrain: Preparing for VAT field audits
14 Oct - Greece: Indirect tax measures in new law
14 Oct - Luxembourg: Indirect tax proposals in budget 2023
14 Oct - Spain: Compulsory electronic invoicing between traders and professionals
12 Oct - Bahrain: Updated VAT registration guideline; new decision for digital stamp scheme
11 Oct - Czech Republic: Extension of excise movement and control system (EMCS)
7 Oct - Malaysia: Indirect tax proposals in budget for 2023
6 Oct - Lithuania: Draft law on implementation of DAC7 rules for digital platform operators
4 Oct - Switzerland: New VAT rates, updates to e-filing portal
September 2022
30 Sep - Belgium: Guidance on VAT refund procedures and remunerations in football
30 Sep - Trinidad and Tobago: Indirect tax measures proposed in 2023 budget
29 Sep - Ireland: Additional report on indirect tax proposals in budget 2023
29 Sep - Puerto Rico: Sales and use tax-related hurricane relief
28 Sep - Germany: Draft legislation for 2022 Annual Tax Act includes VAT-related proposals
27 Sep - Bolivia: Extended deadline for online billing modality, 2021 fees for unified agricultural regime
27 Sep - Ireland: Indirect tax proposals in budget 2023
27 Sep - Luxembourg: Temporary 1% decrease of VAT rates
21 Sep - Netherlands: Income and indirect tax measures in 2023 Tax Plan
21 Sep - Puerto Rico: Extension of sales and use tax returns, payments as hurricane relief
20 Sep - India: Monthly summary of income and indirect tax developments (August 2022)
16 Sep - Finland: Plan to introduce “windfall profit tax” on energy announced
16 Sep - Romania: Expansion of “windfall profit tax” on energy companies, extension to March 2023
13 Sep - Czech Republic: Working paper on possible “windfall tax”
13 Sep - United States: Guidance regarding one-time claim for alternative fuels excise tax credits
13 Sep - Mexico: List of 159 registered foreign providers of digital services (as of 31 August 2022)
13 Sep - UAE: Excise tax guidance
12 Sep - Bolivia: Legislation concerning tax incentives and excise tax rates
12 Sep - India: Guidance on filing GST transitional credit forms
12 Sep - Spain: Deadline to claim VAT refunds for 2021 is 30 September 2022
9 Sep - Australia: “Excluded transactions” in beneficial ownership (New South Wales)
8 Sep - Canada: Deadline of 3 October 2022 for sales tax rebate on machinery and equipment (British Columbia)
8 Sep - Canada: Required investor data collection under GST/HST and QST systems
8 Sep - Denmark: VAT corrections and errors subject to 30% interest surcharge
8 Sep - Malaysia: Summary of income and indirect tax developments (September 2022)
7 Sep - Bolivia: Extended deadline for certain taxpayers to register in purchases and sales registry
7 Sep - Bahrain: Reminder of final phase of digital stamp regime for tobacco products
6 Sep - Bahrain: Request for comments to assist with introduction of e-invoicing
6 Sep - Poland: Draft decree proposes changes to national e-invoicing system
2 Sep - Sri Lanka: VAT and customs duties proposals in 2022 interim budget
2 Sep - South Africa: Proposal to change VAT treatment of cross-border leases of aircraft engines
1 Sep - Slovenia: Reduced VAT rate on energy effective 1 September 2022
1 Sep - Sri Lanka: Proposed increase to VAT rate, effective 1 September 2022
August 2022
31 Aug - New Zealand: GST measures and dual-resident company tax changes in pending bill
31 Aug - Vietnam: Recent corporate income tax and VAT guidance
30 Aug - Malta: Record keeping and reporting obligations for payment service providers beginning 2024
29 Aug - EU: Implications of carbon border adjustment mechanism
25 Aug - Luxembourg: Penalties related to real estate levy reporting obligation assessed
25 Aug - Ghana: VAT provisions in 2022 mid-year budget review
24 Aug - Bahrain: Guidance on VAT registration certificates, simplified tax invoices
23 Aug - United States: Form 1099-K and state reporting issues relating to sales tax
23 Aug - Australia: Proposed reporting regime for the sharing or “gig” economy
19 Aug - Australia: “Notifiable event” related to connected entities stamp duty exemption (Western Australia)
19 Aug - Mexico: Civil law debt offsetting system not a means of payment to credit VAT (court decision)
17 Aug - Poland: Summary of recent indirect tax developments
15 Aug - Malaysia: Monthly summary of income and indirect tax developments
12 Aug - Botswana: Transition rules for temporary reduction in VAT rates
10 Aug - Australia: Draft update to GST treatment of cross-border supplies, digital currency
8 Aug - United States: Retail delivery fee imposed on taxable tangible personal property (Colorado)
5 Aug - France: Status of windfall profits tax proposal
5 Aug - South Africa: Tax authority targets e-service suppliers and VAT compliance
5 Aug - Spain: Proposal for windfall profit taxes on energy companies and banks
4 Aug - Vietnam: VAT measures relating to real estate transfers, power plants, and investment projects
3 Aug - Bahrain: VAT violations identified during field inspections
2 Aug - Botswana: Temporary reductions in VAT rates
2 Aug - Poland: Draft bill to implement EU single-use plastics directive
2 Aug - Poland: Summary of recent indirect tax developments
1 Aug - Malaysia: Guidance on service tax exemption for digital payment services by local non-bank providers
1 Aug - Indonesia: Guidance regarding taxation of coal mining sector, including VAT
July 2022
29 Jul - Dominica: Tax measures in 2022-2023 budget, including customs and VAT
29 Jul - Lithuania: VAT relief to support Ukraine
28 Jul - KPMG report: Global overview of environmental taxes, incentives and grants (table)
26 Jul - Bolivia: Measures regarding persons conducting business but not registered for VAT purposes
26 Jul - Poland: Real estate tax rates on land and buildings; tax-deductible costs of sale of real estate
26 Jul - Romania: Summary of recent tax law changes, including VAT and excise tax
25 Jul - UK: “Windfall tax” on extraordinary oil and gas profits receives Royal Assent
25 Jul - United States: Sales and use taxes on marketplace facilitator (Tennessee)
22 Jul - Malaysia: Indirect tax bills presented to Parliament
22 Jul - Slovenia: Increased “fire fee” rate, effective 1 October 2022
21 Jul - Canada: Luxury tax on aircraft effective 1 September 2022
19 Jul - Poland: Pre-consultation on assumptions for digital platform owners (DAC7)
18 Jul - Czech Republic: Tax priorities of the Czech EU Presidency
18 Jul - Czech Republic: Waiver of default interest on VAT granted (Supreme Administrative Court decision)
14 Jul - Bulgaria: Changes in VAT, excise tax (duties), and fuel relief (compensation) legislation
14 Jul - Canada: Regulatory fee on business insurance coverage reduced (Alberta)
14 Jul - Mexico: List of 155 registered foreign providers of digital services (as of 30 June 2022)
13 Jul - Panama: Guidance on use of authorized fiscal equipment, electronic invoicing
12 Jul - Indonesia: Income tax and VAT treatment of crypto trading and fintech transactions
12 Jul - Indonesia: New implementing regulations of VAT law
12 Jul - Poland: Excise duty regulations compliant with EU directive, VAT on chain transactions (CJEU action)
12 Jul - Tanzania: Tax measures in Finance Act, 2022 include VAT and excise tax changes
11 Jul - India: Guidance on definition of virtual digital asset subject to new tax regime
11 Jul - India: Measures incorporating GST Council recommendations
11 Jul - Pakistan: Tax measures enacted in Finance Bill 2022
11 Jul - Philippines: Guidance regarding receipts and invoices
11 Jul - UAE: One-year time limit for claiming VAT refunds by tourists
11 Jul - United States: Changes to corporate net income tax laws, other tax changes (Pennsylvania)
8 Jul - Netherlands: Policy statement on VAT fixed establishments reflects position change
6 Jul - Gibraltar: Indirect tax measures in budget 2022
6 Jul - Hungary: Financial transaction tax extended to cross-border payment services
5 Jul - Uganda: VAT and excise tax proposals in budget 2022-2023
1 Jul - Cambodia: Supplemental guidance regarding VAT on tangible fixed assets
1 Jul - EU: Waiver of customs duties and VAT on import of “life-saving goods” to Ukraine
1 Jul - India: GST Council recommends rate rationalization and clarification measures
1 Jul - Netherlands: Temporary reduction in VAT on energy and excise duties on fuel
June 2022
30 Jun - Canada: 2022 federal budget bill enacted, includes luxury tax
30 Jun - Canada: New measures to harmonize with federal budget, including indirect tax measures (Quebec)
30 Jun - South Africa: VAT on indemnity payments not deductible (court decision)
29 Jun - Malaysia: Extension of payment period under voluntary disclosure program for indirect taxes
29 Jun - Slovakia: Proposed changes to VAT law
28 Jun - Belgium: Temporary VAT rate reduction for face masks, supplies of electricity, gas, and heat
28 Jun - KPMG report: Shipping and offshore tax update (June 2022)
27 Jun - Estonia: Reduced VAT on media outlets and excise duty on special-purpose diesel fuel
27 Jun - Serbia: Reminder of 1 July 2022 deadline for certain e-invoice obligations
27 Jun - UK: Draft legislation for “windfall tax” on extraordinary oil and gas profits
24 Jun - United States: IRS announces Superfund chemical excise tax rates
24 Jun - United States: IRS provides FAQs on the reinstated Superfund chemical excise tax
23 Jun - Canada: Reminder of provincial sales tax obligations of marketplace facilitators (British Columbia)
23 Jun - Denmark: New VAT rules regarding transport services
23 Jun - UAE: VAT imposed on gold items, jewelry
22 Jun - Australia: Property tax measures in 2022-2023 budget (New South Wales)
22 Jun - India: Uniform procedures for GST refund claims
21 Jun - Bangladesh: Indirect tax proposals in Finance Bill 2022
21 Jun - Malaysia: Sales tax exemption on purchase of passenger cars ends 30 June 2022
21 Jun - Poland: Update on mandatory e-invoicing, proposed extension of 0% VAT rate to support Ukraine
17 Jun - Belgium: FAQs on VAT treatment of furnished accommodations
17 Jun - Denmark: Interest surcharges for tax corrections, including for VAT, enacted
17 Jun - Sweden: Property tax investigation regarding industrial properties
16 Jun - Canada: 2022 federal budget passes third reading, includes luxury tax
16 Jun - Malaysia: Summary of income and stamp tax developments for second quarter 2022
15 Jun - Bolivia: Increased penalties regarding noncompliant invoices
14 Jun - Cambodia: Exchange rates for VAT-registered taxpayers
14 Jun - Portugal: VAT rate for elevator repairs and maintenance (CJEU judgment)
13 Jun - Belgium: Extension of VAT filing deadlines
13 Jun - Mexico: Electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 January 2023 (six-month extension)
10 Jun - Mexico: Extended deadline regarding rules for cancelling electronic invoices
10 Jun - Singapore: GST zero-rating for exported goods “hand-carried” by motor vehicle (court decision)
10 Jun - Singapore: Transitional issues arising from GST rate increase
9 Jun - Canada: PST requirements for marketplace facilitators enacted (British Columbia)
9 Jun - Panama: Exemption from selective consumption tax for electric vehicles
7 Jun - United States: Future of consumer and retail—indirect tax perspective
6 Jun - Vietnam: Deferral of tax payments, including VAT (COVID-19)
6 Jun - Australia: Land tax measures in 2022-2023 budget (South Australia)
2 Jun - Australia: Luxury car tax threshold rises for FY 2022-23
2 Jun - Saudi Arabia: Penalty waiver relaunched for all taxes, including VAT and excise tax
2 Jun - Switzerland: Possible revisions of VAT law include measures affecting electronic platforms
1 Jun - Malaysia: Updated sales tax, excise duties and customs orders
May 2022
31 May - Germany: Summary of VAT developments
31 May - India: Service tax payable on secondment of employee from foreign affiliate
31 May - Poland: Fixed establishment of German entity under VAT law (court decision)
31 May - Australia: Land tax relief measures in 2022-2023 budget (Tasmania)
27 May - Australia: Guidance under stamp duty act (New South Wales)
27 May - Greece: Extension of deadline for submission of sales and purchases data
27 May - Thailand: Excise tax and customs incentives for electric vehicles
27 May - UK: “Windfall tax” on extraordinary oil and gas profits announced
24 May - Australia: Stamp duty act enacted (New South Wales)
24 May - Netherlands: New policy statement on insurance premium tax
23 May - Denmark: Legislative proposals regarding interest surcharges for tax corrections, including for VAT
23 May - UAE: Voluntary disclosure penalties under revised tax-related penalty regime
20 May - Bolivia: Taxpayer billing information systems, registration rules
20 May - Trinidad and Tobago: Property tax implementation expected in 2022
19 May - New Zealand: Extension of fuel tax reduction measures in budget 2022
18 May - Bahrain: Extended implementation dates for digital stamp regime for tobacco
17 May - Cambodia: Guidance on VAT reverse-charge mechanism for e-commerce transactions
12 May - Mexico: Requirement to include consignment note complement with electronic invoices
12 May - Switzerland: VAT analysis of tokenized commodities trading
11 May - Spain: Details about tax on landfill, waste incineration
11 May - Vietnam: Recommended focus on tax audit and inspection of high-risk industries and areas (invoices)
10 May - Belgium: Extension of VAT deadline
10 May - Bolivia: Extension of VAT deadlines for April 2022
10 May - Poland: Deadline for notification about payments to whitelist of VAT taxpayers remains extended
9 May - Greece: Obligations to submit sales and purchases data
6 May - Mexico: Validation of data in electronic invoices
6 May - Belgium: Update on VAT refund procedures and temporary measure for demolition and reconstruction
5 May - France: Revised guidelines on VAT exemption for insurance and related services
5 May - Canada: Budget bill receives first reading; indirect tax measures from 2022 budget
4 May - Australia: Overview of indirect tax measures in 2022-2023 budget (Victoria)
4 May - Colombia: Customs and VAT effects of extension of health emergency
2 May - Germany: “Leasing” of virtual land in online game not subject to VAT; other VAT developments
April 2022
28 Apr - Spain: Excise taxes on non-reusable plastic packaging, landfills
28 Apr - Spain: Requirements for invoicing computer software and standardized record format
27 Apr - Bahrain: Updated list of goods subject to excise tax
27 Apr - EU: Recommendation to strengthen VAT cooperation with Norway
26 Apr - Greece: Extension of deadline for building constructors to submit to VAT suspension regime
26 Apr - Greece: Guidance on intra-community transactions, or “quick fixes,” for VAT purposes
26 Apr - Poland: Online purchases via foreign sites taxable; VAT on invoices
25 Apr - Chile: Recent VAT developments
25 Apr - United States: Use tax on promotional items (Texas)
22 Apr - Philippines: Updated VAT guidance regarding export enterprises
21 Apr - Bahrain: Taxpayers required to complete survey regarding invoicing
21 Apr - Kenya: VAT proposals concerning online transactions, digital marketplaces in finance bill
19 Apr - Sweden: Bank tax measure, reduced energy tax for farmers in spring budget
18 Apr - United States: “Sale for resale” exemption from sales tax (Texas)
15 Apr - United States: Superfund excise taxes, relief regarding failure to deposit penalties
14 Apr - Bolivia: Further extension of VAT deadlines
14 Apr - EU: Directive on reduced rates of VAT
14 Apr - Poland: New VAT-R form template; exemption from excise tax on energy products (CJEU judgment)
14 Apr - Serbia: VAT refunds to foreign taxpayers for 2021
14 Apr - Canada: Investment limited partnerships’ annual GST/HST and QST returns due 30 June 2022
13 Apr - Canada: Real estate-related tax measures in 2022 budget (Manitoba)
13 Apr - Bahrain: Digital stamp regime for tobacco
12 Apr - Bolivia: Extension of certain VAT and tax deadlines
12 Apr - EU: Excise tax rates for alcohol; public consultation and request for comments
12 Apr - Malaysia: Guidance on sales tax exemption on importation of pallets
12 Apr - Philippines: Guidance concerning VAT certifications, other measures
11 Apr - Kenya: Indirect tax measures in budget 2022-2023
11 Apr - Latvia: Information about denied VAT refund claims, other tax matters made publicly available
11 Apr - Latvia: No VAT on delivery of goods to Ukraine
8 Apr - Canada: Indirect tax provisions in federal budget for 2022
8 Apr - Canada: Relief from retail sales tax on home insurance in 2022 budget (Newfoundland and Labrador)
8 Apr - Saint Lucia: Certain stock transfers not subject to stamp tax (duty)
8 Apr - South Africa: VAT treatment of leasing of aircraft engines
8 Apr - United States: Digital advertising services tax, estimated tax payment form is released (Maryland)
7 Apr - Brazil: Extension of excise tax (IPI), products imported under new Mercosur common nomenclature
7 Apr - Brazil: State-level sales tax (ICMS) reporting by banks and financial institutions
7 Apr - Canada: Expansion of, increase in non-resident home buyers tax (Ontario)
7 Apr - Belgium: Guidance regarding amended VAT exemption for medical professions and hospitals
4 Apr - Malaysia: Excise tax on pre-mixed beverages (including certain coffees and teas) postponed
1 Apr - Canada: Provincial sales tax changes, effective 1 April 2022 (Saskatchewan)
1 Apr - Poland: Update on mandatory use of electronic invoices, VAT implications
March 2022
31 Mar - Australia: Energy-related tax measures pass parliament
31 Mar - Canada: Indirect tax measures in 2022 budget (Nova Scotia)
31 Mar - Germany: VAT relief measures in response to war in Ukraine
31 Mar - Italy: New energy tax measures including windfall profits tax; Ukraine-related tax relief measures
31 Mar - India: GST amnesty program for Maharashtra State
29 Mar - India: Procedures for examining GST returns for FY 2017-18 and FY 2018-19
29 Mar - Australia: Indirect tax measures in 2022 federal budget
29 Mar - Canada: Proposed luxury tax on vehicles, boats, and aircraft
29 Mar - Poland: New structure of electronic form for VAT invoices
29 Mar - Switzerland: Reminder to claim VAT refund for 2021 before June 2022 deadline
25 Mar - North Macedonia: VAT and excise tax changes
25 Mar - Canada: Reminder of 30 April 2022 deadline, tax on cross-border insurance
24 Mar - Canada: Provincial sales tax measures in 2022 budget (Saskatchewan)
23 Mar - Brazil: Rate changes regarding tax on financial transactions (IOF)
21 Mar - Namibia: Indirect tax measures in budget 2022-2023
21 Mar - UK: VAT incurred in selling shares may be recoverable (tribunal decision)
21 Mar - Belgium: Temporary tolerance for VAT deduction for mixed-use cars (COVID-19)
18 Mar - Belgium: Temporary VAT tolerance for donations to Ukraine
17 Mar - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2022
17 Mar - Australia: Fuel tax credit available for business use
17 Mar - Chile: New procedures for simplified VAT regime for digital services
16 Mar - Barbados: Indirect tax measures in 2022 budget
16 Mar - Italy: New rules for recovery of VAT with credit notes
16 Mar - Philippines: VAT guidance regarding export enterprises
15 Mar - Thailand: Tax relief to support trading in digital assets and investment in start-ups
11 Mar - Ireland: Stamp tax changes in “Spring Finance Bill”
11 Mar - Sweden: Proposals regarding fees for licensing of gaming software
8 Mar - Australia: Navigating stamp tax (duty) rules in 2022
8 Mar - Bermuda: Indirect tax measures in 2022-2023 budget
7 Mar - New Zealand: GST measures in pending bill
7 Mar - Poland: VAT, tax relief measures related to conflict in Ukraine
7 Mar - United States: Taxable data processing services (Texas)
4 Mar - Czech Republic: Adequate proof, VAT exemption for supplies of goods to EU customers (court decision)
4 Mar - Dominican Republic: Proposal to impose VAT on digital services provided from abroad
4 Mar - Portugal: Fees for consultation, registration for medical procedures exempt from VAT
4 Mar - UK: Consultation concerning proposal for online sales tax
4 Mar - Vietnam: Guidance concerning e-commerce websites and activities
3 Mar - Bahrain: Proposed VAT payment relief for traders
2 Mar - Belgium: Temporary reduction of VAT rate, electricity for residential use
February 2022
28 Feb - United States: IT protective services subject to sales tax (New York State)
25 Feb - Canada: Indirect tax measures in 2022 budget (Prince Edward Island)
25 Feb - South Africa: Extension of carbon tax in budget 2022
24 Feb - Germany: Rules for VAT groups addressed by CJEU Advocate General; other VAT developments
24 Feb - Kenya: VAT regulations held invalid (court decision)
24 Feb - KPMG report: Guide to taxes on real estate in Central and Eastern Europe
24 Feb - Philippines: Input VAT guidance from Bureau of Internal Revenue
23 Feb - Panama: Updated guidelines on electronic invoicing
23 Feb - UAE: Updated voluntary disclosure user guide for VAT and excise tax
22 Feb - Mexico: New guidelines for issuing electronic invoices
22 Feb - United States: Comments opposing Canada’s digital services tax proposal
22 Feb - Zimbabwe: VAT and indirect tax measures in Finance Act 2021
21 Feb - Bulgaria: VAT provisions effective in February 2022
21 Feb - Luxembourg: Real estate-related tax obligations of selected investment fund vehicles
21 Feb - Nigeria: Stock-in-trade not limited to raw materials for claiming input VAT (tribunal decision)
21 Feb - Poland: VAT correction benefiting from bad-debt relief allowed (court decision)
21 Feb - Singapore: GST and other indirect tax measures in budget 2022
21 Feb - United States: Rental tax on leases (Alabama); sales tax on vehicle financing (Pennsylvania)
17 Feb - Australia: ATO guidance on GST reverse-charge provisions for financial services, insurance
17 Feb - KPMG report: Benefits of shared service centers in tax processes such as indirect tax
17 Feb - Sweden: Tax exemption for industrial activities under energy tax law
17 Feb - India: Blocking of electronic credit ledger does not equal seizure of property (court decision)
16 Feb - India: Tax withheld reduced by “equalization levy” (digital services tax) paid (court decision)
10 Feb - Cyprus: Installment payments of VAT available for period ending 31 December 2021
10 Feb - Guyana: Indirect tax measures proposed in 2022 budget
10 Feb - Switzerland: Possible referendum on reform of withholding and stamp taxes
9 Feb - Bolivia: VAT deadline extensions
9 Feb - Sweden: Proposals to amend measures under “chemical tax”
7 Feb - Czech Republic: Proving internet advertising expenses
4 Feb - Slovenia: VAT amendments effective in 2022
3 Feb - Bahrain: Tax authority issues VAT return guidance
3 Feb - Cambodia: Guidance on VAT adjustments
3 Feb - Qatar: New passenger air ticket tax
2 Feb - Ireland: Potential VAT compliance changes
2 Feb - Serbia: Rules concerning VAT invoices
1 Feb - Brazil: Pending tax measures would replace, revise current indirect taxes
1 Feb - India: Indirect tax measures in budget 2022-2023
1 Feb - Switzerland: Increased private share for company cars, considerations for VAT returns
January 2022
31 Jan - Sweden: Refunds of input VAT on acquisitions used in EU sales
31 Jan - Poland: Reduced VAT rates on certain goods, through 31 July 2022
28 Jan - Poland: National e-invoicing system effective 1 January 2022
28 Jan - Vietnam: VAT rate reduction; corporate income tax deduction of certain COVID-19-related expenses
26 Jan - Bahrain: VAT rate increase to 10%; treatment of imports during one-year transitional period
25 Jan - India: Salary costs allocated to branch offices subject to GST
25 Jan - Poland: Reduced VAT rates on natural gas and electricity, ending January 2022
25 Jan - Qatar: VAT regime now expected in 2022
21 Jan - Brazil: Constitutionality of ICMS rate differential in 2022
21 Jan - Italy: Review of indirect tax measures in 2022 budget law
20 Jan - France: Foreign head offices providing services to French branches subject to VAT
20 Jan - Montenegro: Tax amendments include reduced VAT rates
20 Jan - South Africa: Updated tax invoice requirements for VAT-registered electronic services suppliers
19 Jan - Albania: VAT, excise tax changes in legislation effective 2022
19 Jan - Kazakhstan: Indirect tax changes effective January 2022
19 Jan - Mexico: List of 129 registered foreign providers of digital services (as of 31 December 2021)
18 Jan - Poland: Deadline to submit real estate tax returns is 31 January 2022
18 Jan - Taiwan: Draft amendment of tax registration rules for e-commerce
18 Jan - Vietnam: Recent corporate income tax and VAT guidance
14 Jan - Czech Republic: VAT changes in 2022
13 Jan - Canada: GST/HST and QST obligations for pension plans due 31 January 2022
13 Jan - Canada: Indirect tax relief from interest, penalties in Ontario
13 Jan - Chile: Proposed changes to VAT law, other VAT developments
13 Jan - Switzerland: Proposed VAT rate increase, to fund Swiss pension system
11 Jan - Bolivia: Extension of deadlines regarding VAT documentation
10 Jan - Brazil: Overview of indirect tax changes effective in 2022
10 Jan - Bulgaria: Reduced VAT rate extended through 2022
10 Jan - Puerto Rico: Program for taxpayers to resolve unpaid real property taxes offers relief, discounts
7 Jan - Bahrain: Transition rules for VAT rate change
7 Jan - Belgium: VAT amendments enacted
6 Jan - Malta: Reporting requirements for goods transported within EU
6 Jan - Oman: VAT guide for oil and gas sector
5 Jan - Malaysia: Service tax guidance concerning food and beverages, motor vehicles, brokerage services
5 Jan - Nigeria: VAT treatment of interest income, proceeds from disposals of bonds and securities
5 Jan - Pakistan: Sales tax, other measures in pending legislation (mini budget)
4 Jan - Greece: VAT and real estate transfer tax measures
4 Jan - Mexico: Payroll and indirect tax measures (Nayarit)
3 Jan - Serbia: Property tax legislative changes effective in 2022
2021 Articles
December 2021
30 Dec - Malaysia: Voluntary disclosure program for indirect taxes opens in 2022
29 Dec - Cambodia: VAT and e-commerce transactions
29 Dec - Mexico: Transition period for e-invoices with bill of lading component
27 Dec - Bahrain: VAT rate increase to 10% is finalized
27 Dec - Oman: Transactions involving excise tax warehouses, when excise tax is suspended
23 Dec - Belgium: Circular concerning VAT treatment of charging facilities and charging of electric vehicles
22 Dec - Canada: Details of proposed digital services tax (3%)
22 Dec - Canada: CRA revised policy on GST-exemption of insurance intermediation by “incidental sellers”
22 Dec - Netherlands: No VAT recovery, certain promotional gifts or staff benefits
21 Dec - Netherlands: “Climate tax” proposals include energy tax measures
21 Dec - Belgium: Guidance clarifying VAT exemption for medical and hospital care
21 Dec - Germany: Guidance regarding VAT treatment of consignment stock
20 Dec - Cambodia: Investment incentives include exemptions from customs duty, special tax and VAT
20 Dec - Italy: VAT measures for 2022, converted into law
20 Dec - Sweden: Relief proposals to allow businesses to defer remittances of VAT
17 Dec - UK: Cryptocurrency platforms potentially within scope of digital services tax
16 Dec - Canada: New “sweetened beverage tax” enacted (Newfoundland and Labrador)
15 Dec - Canada: Digital services tax legislative proposal; other tax measures in 2021 fall economic update
15 Dec - Bahrain: VAT rate to increase to 10% in 2022
15 Dec - Mexico: Tax on digital platforms for distribution and delivery of goods and food (Mexico City)
15 Dec - Sweden: Update on risk tax for credit institutions (bank tax)
15 Dec - United States: Updated FAQs regarding craft beverage modernization and tax reform
14 Dec - United States: Airline’s claims for refunds of ticket-related security fees from TSA (D.C. Circuit)
14 Dec - United States: Excise taxes reimposed, list of “Superfund” taxable chemical substances
14 Dec - Cyprus: Temporary reduction of VAT rate for certain supplies of electricity
14 Dec - Mexico: Updated version for online digital tax receipts
13 Dec - Austria: Deduction of input VAT when acquiring rented real property
13 Dec - Czech Republic: VAT guidance regarding electricity and gas, and for tour operators
13 Dec - Nigeria: Stamp tax audits, oil and gas sector
13 Dec - United States: Nexus for online retailer (Massachusetts)
10 Dec - United States: Due date for tax returns, payments for alcohol industry annual filers
10 Dec - Canada: Review of GST/HST and other indirect tax changes for 2021
10 Dec - Indonesia: Carbon tax, corporate tax measures enacted in new law
10 Dec - Nigeria: Indirect tax measures in Finance Bill, 2021
9 Dec - Canada: Deferral of filing by platform operators of GST/HST information returns for 2021
9 Dec - Canada: Retail sales tax measures clarified for online platform operators (Manitoba)
7 Dec - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline
7 Dec - EU: Agreement to allow reduced rates of VAT
7 Dec - UAE: Input VAT recovery and mobile phone packages provided employees for business use
3 Dec - Belgium: Additional VAT amendments
3 Dec - Italy: Implementation of VAT “quick fixes” directive
3 Dec - Spain: VAT actions required by 31 December 2021 deadline
2 Dec - EU: VAT gap statistics for 2019
1 Dec - France: Implications of revised VAT reverse-charge on imports
November 2021
30 Nov - Estonia: VAT and excise tax measures effective in 2022
30 Nov - Papua New Guinea: Indirect tax measures in budget 2022
30 Nov - United States: Corporate franchise tax (North Carolina)
26 Nov - Zimbabwe: VAT and indirect tax measures in 2022 budget
24 Nov - United States and India: Agreement regarding “equalization levy” (digital services tax)
24 Nov - Saudi Arabia: Measures regarding e-invoicing under VAT implementation rules
22 Nov - Hungary: Postponement of e-VAT system
22 Nov - India: Effects of GST returns and portal
22 Nov - United States and Turkey: Digital services tax agreement
18 Nov - Bahrain: Status of planned increase to VAT rate
18 Nov - Italy: Tax authority issues ruling, recognizing UK VAT groups after Brexit
18 Nov - Slovakia: VAT amendment requires reporting of bank accounts by 30 November 2021
17 Nov - Chile: VAT treatment of audiovisual services, newspaper subscriptions, financing operations
16 Nov - Singapore: GST zero-rating for sales of exported goods
15 Nov - Mexico: List of 122 registered foreign providers of digital services (as of 31 October 2021)
15 Nov - Poland: Proposal to postpone effective date, requirement for electronic excise tax records
15 Nov - Sri Lanka: Indirect tax proposals in 2022 budget
12 Nov - Nigeria: VAT amendments, revised definitions intended to provide relief for certain sectors
12 Nov - South Africa: Update on carbon tax
11 Nov - Nigeria: Simplified VAT regime for goods or services sold via electronic or digital platforms
10 Nov - Malaysia: Indirect tax measures in Finance Bill 2021
10 Nov - Panama: Required filing of monthly sales and services report
9 Nov - Czech Republic: Bill for digital services tax not approved
8 Nov - Spain: Tax on increase in value of municipal land held unconstitutional (court decision)
4 Nov - Belgium: Proposed VAT measures pending in draft law
4 Nov - Dominican Republic: VAT treatment of e-book sales
4 Nov - Netherlands: Broader application of VAT exemption for asset management fund exemption
1 Nov - Malaysia: Indirect tax proposals in budget for 2022
1 Nov - Puerto Rico: New consolidated form for monthly reporting of sales and use tax and tax on imports
1 Nov - Vietnam: Guidance regarding cross-border e-commerce activities; website registration rules
October 2021
29 Oct - South Africa: Carbon tax licence renewal applications due before 30 November 2021
29 Oct - Switzerland: VAT treatment of vouchers (court decision)
28 Oct - Canada: Extension of sales tax rebate for certain machinery and equipment (British Columbia)
28 Oct - Canada: Online platform operators required to register and collect sales tax (Manitoba)
28 Oct - Saudi Arabia: Guidance regarding VAT and e-commerce transactions
28 Oct - UK: Tax measures proposed in Autumn Budget include banking surcharge, property developer tax
27 Oct - Belgium: FAQs provide guidance on tax on securities accounts
27 Oct - OECD: Review of carbon pricing and carbon taxes in G20 economies
27 Oct - UAE: Revised VAT rules regarding “designated zones” and goods sold via electronic platforms
26 Oct - Australia: Fuel tax credit; substantiation using GPS technology
26 Oct - Saudi Arabia: VAT and government contracts; amendments are generally effective 1 November 2021
25 Oct - Oman: VAT guide for real estate sector
25 Oct - United States: Tax obligations of marketplace facilitators (Illinois)
22 Oct - Canada: Online platforms, providers of streaming services must collect retail sales tax (Manitoba)
22 Oct - Czech Republic: Waiver of VAT on certain electricity and gas supplies
22 Oct - Ireland: VAT and indirect tax measures in Finance Bill 2021
21 Oct - India: Refund claims of GST by “special economic zone” unit
20 Oct - United States: State and local tax, technology-related developments (table, third quarter 2021)
20 Oct - Australia: ATO guidance on preparing for GST assurance reviews
19 Oct - Australia: Status of legislation to implement a reporting regime for the "sharing economy"
19 Oct - Nigeria: Extension of VAT exemption for certain goods and services
19 Oct - Philippines: Tax treatment of payments to "social influencers"
19 Oct - Poland: Legislation requiring e-invoices by 2023
18 Oct - Oman: VAT guide for “special zones”
15 Oct - Vietnam: Taxation of e-commerce and digital-based transactions
14 Oct - Trinidad and Tobago: VAT measures proposed in 2022 budget
13 Oct - Czech Republic: Burden of proof, taxable and VAT-exempt services
13 Oct - Czech Republic: Customer liability for VAT when payment made to unpublished bank account
13 Oct - France: VAT and mandatory e-invoicing; new effective date of 1 July 2024
12 Oct - Chile: VAT treatment of digital services from abroad
12 Oct - Ireland: VAT proposals in budget 2022
11 Oct - Singapore: GST administrative concession removed, recovery of overseas brokerage fees and costs
11 Oct - United States: Property tax exemption for solar property (California)
7 Oct - Saudi Arabia: Draft VAT legislation proposes changes for e-invoicing
7 Oct - United States: Revised R&D rules for sales tax exemption or franchise tax credit purposes (Texas)
6 Oct - Bahrain: Proposal to increase VAT rate to 10%
6 Oct - Czech Republic: Proposed implementation of directive for income earned by digital platforms (DAC7)
6 Oct - Malaysia: Carbon tax part of plan to achieve net-zero carbon emission
6 Oct - Malaysia: Tourism tax on premises booked via digital platform service providers postponed to 2023
September 2021
30 Sep - Canada: Reminder, investment plans must request details from investors for GST/HST compliance
30 Sep - United States: Washington State high court upholds B&O tax surcharge on banks
30 Sep - Vietnam: Proposals for VAT relief measures in 2021
29 Sep - Ireland: Digital gaming tax credit, overview
29 Sep - Germany: Interest rate of 6% for tax deficiencies, refunds held unconstitutional (VAT aspects)
27 Sep - Germany: Status of property tax reform
24 Sep - Cambodia: VAT and e-commerce
24 Sep - France: VAT measures in finance bill for 2022
24 Sep - Poland: Packaging and fee on single-use plastic products; waste management obligations
23 Sep - Bahrain: FAQs on conciliation used to resolve VAT evasion cases
22 Sep - Netherlands: Budget Day and VAT measures for 2022
21 Sep - Brazil: Tax on financial transactions (IOF), increased rates
21 Sep - Cyprus: Effective date of tour operators’ margin scheme (court decision)
20 Sep - Austria: Approaching deadline of 30 September for VAT refunds
20 Sep - Singapore: Determining when certain machinery is excluded from property tax (court decision)
20 Sep - Sweden: VAT and indirect tax measures proposed in 2022 budget bill
17 Sep - Czech Republic: Vacation rentals via online marketplace held business activity, not property lease
15 Sep - Chile: Recent VAT developments
15 Sep - China: Local tax supplementing VAT and consumption tax
15 Sep - Nigeria: Rivers State government asks high court to dismiss order staying VAT enforcement
15 Sep - Spain: Deadline to claim VAT refund for 2020 is 30 September 2021
15 Sep - United States: IRS extends dyed diesel fuel penalty relief in Louisiana, response to hurricanes
14 Sep - United States: Leasing company entitled to use lower wholesale franchise tax rate (Texas)
14 Sep - Mexico: Indirect tax reform proposals in economic package for 2022
13 Sep - Nigeria: Court of Appeal orders Nigerian states to maintain status quo on VAT administration
13 Sep - United States: Marketplace facilitator updates (California, Illinois, Texas)
10 Sep - Australia: Property tax measures in 2021-2022 budget (Western Australia)
10 Sep - Nigeria: Authority of states to collect stamp taxes (duties)
9 Sep - New Zealand: Draft legislation proposes changes to GST and income tax
8 Sep - Nigeria: VAT legislation introduced (Lagos State)
7 Sep - Nigeria: Implementation of state VAT law (Rivers State)
7 Sep - Ukraine: Draft legislation concerning the digital economy
2 Sep - Canada: Investors to share data with investment plans for GST/HST compliance
2 Sep - Malaysia: Study of special voluntary disclosure program for indirect tax
1 Sep - Kazakhstan: “Pilot project” on electronic VAT invoicing exemption
1 Sep - Serbia: Rules relating to electronic invoicing (e-invoicing)
1 Sep - United States: IRS to waive dyed fuel penalty in Louisiana; hurricane-related relief
August 2021
30 Aug - Nigeria: VAT, other taxes outside jurisdiction of federal government (Federal High Court)
30 Aug - Thailand: Reduction of VAT; extended tax deadlines and waiver or reduction of penalties
26 Aug - Malaysia: Clarification of service tax exemption for hotels, accommodation operators
25 Aug - Australia: Proposed reporting requirements for the "sharing economy"
23 Aug - Canada: Federal luxury tax proposals for vehicles, aircraft, and boats
23 Aug - Thailand: VAT registration for providers of e-services and electronic platform operators
19 Aug - Canada: Proposal for border carbon adjustments, consultation phase
19 Aug - Canada: Proposal for federal 1% tax on “underused” or vacant homes owned by non-residents
19 Aug - Malaysia: Tourism tax and digital platform service providers and accommodation premise operators
18 Aug - South Africa: Fees imposed, foreign collective investment schemes
17 Aug - Ireland: Six-month report card on Brexit; VAT and customs implications
17 Aug - Singapore: Updated GST guidance, treatment of termination expenses
16 Aug - Belgium: Real estate taxation and property located in other countries
16 Aug - Nigeria: Tax treatment of statutory levy to support research and development
16 Aug - United States: Excise tax on software (Hawaii); erroneous sales tax collection (Pennsylvania)
16 Aug - United States: Tax updates for facilitators of accommodations (New Hampshire, Virginia)
13 Aug - Malaysia: Service tax and exemption for certain banking digital services
12 Aug - Netherlands: VAT liability of boards of directors, supervisory officers
11 Aug - Argentina: VAT billing systems requirements under simplified regime
10 Aug - Ireland: Changes to local property tax
9 Aug - Ireland: Stamp tax and “bulk purchases” of houses
9 Aug - Italy: VAT rules for zero-rating of ocean-going vessels, pleasure boats
6 Aug - Malaysia: Sales tax exemption
2 Aug - United States: Marketplace facilitator updates (Alabama, Missouri, New Mexico)
July 2021
29 Jul - Belgium: Circular provides guidance for VAT on e-commerce transactions
28 Jul - Bahrain: VAT implications of commercial register “rental” arrangements
28 Jul - Hungary: Delayed implementation date, tentative VAT returns prepared by tax authority
28 Jul - Lithuania: VAT rate reduction for catering services, cultural and sports events
28 Jul - Mexico: List of 110 registered foreign providers of digital services (as of 30 June 2021)
27 Jul - Cyprus: Proposed deferral of VAT payments
23 Jul - Costa Rica: VAT and cross-border digital services
23 Jul - Hungary: Construction-related products subject to EKAER notification
22 Jul - Malaysia: Extension of time, sales and services tax reporting
22 Jul - Pakistan: Expanded sales tax on services (Balochistan)
21 Jul - China: Facilitating development of bonded refurbishment of medical equipment
20 Jul - Belgium: Extension of VAT relief measures
20 Jul - Serbia: Excise tax on alcoholic beverages, revised measures
19 Jul - Bangladesh: Income tax, VAT measures in Finance Act 2021
19 Jul - United States: Temporary rental of digital data subject to transaction privilege tax (Arizona)
15 Jul - Czech Republic: Guidance on VAT and e-commerce, pending transposition of EU VAT Directive revision
14 Jul - Belgium: Amendments to VAT exemption for medical and hospital care
13 Jul - Kenya: Digital services tax measures enacted in Finance Act, 2021
13 Jul - Sweden: Energy tax and changes to sustainability notices
13 Jul - Thailand: Guide regarding VAT and electronic services provided by non-residents
13 Jul - Vietnam: Update on tax treatment of e-commerce and digital transactions
9 Jul - South Africa: Carbon tax for 2020 is due 29 July 2021
8 Jul - Cambodia: Reminder to register for e-commerce license, permit
8 Jul - Russia: New requirements for foreign IT companies; VAT and tax implications
7 Jul - Montenegro: Amendments to VAT, individual income tax and labor laws
6 Jul - Australia: Review of GST and low-value imported goods
6 Jul - Malaysia: No sales tax on certain duty-free purchases at international airports
2 Jul - Belgium: Update on VAT law amendments
1 Jul - Germany: Place of supply of events for VAT purposes
1 Jul - Ireland: Reduced VAT rate for tourism and hospitality through August 2022
June 2021
30 Jun - Malaysia: Clarification of extended service tax relief for hotels, accommodation operators
29 Jun - South Africa: Transfer pricing adjustments and implications for VAT purposes
28 Jun - EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021
28 Jun - Ukraine: Income tax and VAT implications of intra-group services
25 Jun - Austria: The right to use software can qualify as VAT-exempt asset management (CJEU judgment)
25 Jun - Belgium: Proposed extension of VAT relief measures
24 Jun - Botswana: Amnesty for resolving VAT, corporate and individual income tax liabilities
24 Jun - Canada: QST measures introduced for non-resident businesses, platform operators (Quebec)
23 Jun - Australia: Land tax measures included in 2021 budget (South Australia)
23 Jun - Australia: Property tax measures in 2021-2022 budget (New South Wales)
23 Jun - United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers
22 Jun - OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”
21 Jun - Chile: VAT and real estate leases
21 Jun - Italy: New VAT rules for ocean-going vessels, pleasure boats
21 Jun - Italy: VAT relief and plastics tax delayed as part of support relief for businesses
18 Jun - Puerto Rico: “Back to school” sales and use tax exemption
17 Jun - Hungary: “Green tax” on plastic shopping bags set to increase 1 July 2021
17 Jun - Malaysia: Sales tax exemption for certain petroleum sector goods
14 Jun - Pakistan: Indirect tax measures in Finance Bill 2021
11 Jun - Belgium: Extended deadlines for filing VAT returns
11 Jun - Spain: Final rules for digital services tax; first declaration is due July 2021
10 Jun - Canada: New GST/HST rules for non-resident businesses, effective 1 July 2021
9 Jun - Czech Republic: Status of digital services tax legislation
9 Jun - Ireland: Proposed changes to local property tax
7 Jun - Belgium: VAT and cross-border B2C e-commerce activities; VAT registration
7 Jun - Puerto Rico: Reduced sales and use tax for prepared foods involving marketplace facilitators
7 Jun - Saudi Arabia: Guidelines and standards for e-invoices
7 Jun - Ukraine: VAT on digital services supplied by non-residents
3 Jun - Malaysia: Penalty relief for late payment of GST; service tax exemption for joint development area
3 Jun - Mexico: Changes to taxation of sales of goods made abroad
3 Jun - South Africa: Agent-principal relationships and VAT
3 Jun - India: GST Council recommends reducing compliance burden
3 Jun - Nigeria: Taxpayers must file VAT returns electronically
2 Jun - United States: Tariffs suspended on goods from six countries, digital services tax investigations
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