KPMG summary of taxation of the digitalized economy developments [PDF 2.8 MB] (last updated 22 April 2024)

KPMG e-invoicing developments timeline [PDF 2.1 MB] (last updated March 2024)

Recent Articles

May 2024

17 May - Australia: Tax promoter bill passes Parliament

17 May - Cambodia: Guidance on implementation of new e-filing system; tax incentives for education sector

17 May - Cambodia: Guidance related to public lighting tax, VAT, and patent tax

17 May - Netherlands: Direct and indirect tax measures in general coalition agreement

16 May - Kenya: Tax proposals in Finance Bill, 2024 include implementation of Pillar Two global minimum tax

16 May - Malta: Tax measures in 2024 budget enacted

16 May - Norway: Proposal for new calculation method for ground rent tax

16 May - Czech Republic: Changes that could affect scope of “windfall tax” on fuel

16 May - Czech Republic: Draft amendment to VAT Act 2025 published

15 May - Czech Republic: Statutory rate of interest on retained VAT deductions upheld (Supreme Administrative Court decision)

15 May - Australia: 2024 federal budget released

15 May - Australia: Build-to-rent land tax exemption legislation passes Parliament (Western Australia)

15 May - Bangladesh: Overview of recent direct and indirect tax developments

15 May - Poland: Real estate tax exemption for railway freight terminals; VAT on installation of renewable energy sources, asbestos removal

15 May - Poland: Taxable amount of in-kind contribution of property for VAT purposes is value of shares issued in exchange (CJEU judgment)

14 May - KPMG report: Impact of Brazil's indirect tax reform proposal on nonresidents

14 May - Malaysia: Summary of income and indirect tax developments (May 2024)

13 May - Costa Rica: Public consultation on draft law introducing reporting obligations for digital platform operators

13 May - United States: Proposed changes for marketplace facilitators (Nevada); guidance on franchise tax refunds following repeal (Tennessee)

10 May - Australia: Tax-related proposal in 2024-2025 budget (Western Australia)

10 May - Australia: Consultation on draft legislation changing GST treatment of certain motor vehicles supplies

10 May - Canada: Sales tax changes target digital products and services (British Columbia)

10 May - Nigeria: Guidance for financial institutions on collection and remittance of cybersecurity levy

9 May - EU: New draft of EU VAT reform (VAT in the Digital Age (ViDA))

9 May - UK: Property held to be purely residential and thus subject to higher stamp duty land tax rate (First-tier Tribunal decision)

8 May - Australia: Overview of direct and indirect tax measures in 2024-2025 budget (Victoria)

8 May - Luxembourg: NACE code assigned investment funds upheld (Administrative Court of Appeal decision)

8 May - Saudi Arabia: Guidelines for regional headquarters eligible for tax incentives

8 May - Saudi Arabia: Proposed amendments to real estate transaction tax regulations

7 May - Philippines: Clarification of local business tax exemptions for registered business enterprises

6 May - Bahrain: New tourist levy on hotel accommodations

6 May - Brazil: Draft regulations to introduce new dual VAT regime

6 May - United States: Changes to sales and use tax laws (Kansas); draft legislation amending P.L. 86-272 (multistate)

3 May - Mongolia: Amendments to corporate income tax and individual income tax law; other tax-related developments

2 May - Estonia: Draft legislation proposes mandatory issuance of e-invoice by sellers upon request of clients

1 May - Japan: 2024 tax reform passed by Parliament

April 2024

30 Apr - Germany: Draft bill for Annual Tax Act 2024 includes VAT-related measures, other VAT developments

30 Apr - Slovakia: Amendments to VAT Act approved by Parliament

29 Apr - EU: Working paper on VAT treatment of “crypto art”

29 Apr - OECD: Tax inspectors without borders 2024 annual report, new focus on country-by-country data and digital economy

29 Apr - United States: Additional sales tax on adult websites (Alabama); sales tax on sightseeing flights (Arkansas); no sales tax on streaming services (Colorado); admissions tax on parasailing (South Carolina); franchise tax changes (Tennessee)

26 Apr - Cyprus: Temporary zero VAT on specific goods extended to 30 June 2024

26 Apr - Poland: New deadlines for e-invoicing mandate announced

25 Apr - Bolivia: “Eleventh group of taxpayers” to implement online billing modality

25 Apr - Germany: Draft bill for Annual Tax Act 2024 includes Pillar Two changes, other tax developments

25 Apr - Korea: New guidance on improving data collection during customs audits

25 Apr - Mexico: Guidance on determination of business profits under tax treaties

24 Apr - Australia: Payroll tax payable by mortgage aggregator on commissions paid to brokers (Supreme Court of New South Wales decision)

24 Apr - UK: Consultations on VAT treatment of private hire vehicles, charitable donations

24 Apr - Cyprus: Tax card for 2024

23 Apr - Serbia: Tax card for 2024

23 Apr - Germany: VAT treatment of vouchers (CJEU judgment)

22 Apr - Austria: Guidance on VAT exemption for board renumeration; other recent direct and indirect tax developments

22 Apr - United States: Certain retailers to pay retailer’s occupation tax instead of use tax (Illinois)

19 Apr - Cyprus: Reduced 5% VAT for purchase or construction of residence

19 Apr - Netherlands: Insights into upcoming 2025 Tax Plan package

18 Apr - Malaysia: Summary of income and indirect tax developments (April 2024)

18 Apr - Saudi Arabia: New Zakat implementing regulation

18 Apr - Serbia: Amendments to VAT rulebook

17 Apr - Canada: Tax measures in 2024 federal budget

16 Apr - Chile: Assets sold under antitrust rules qualify as fixed assets; other direct and indirect tax developments

16 Apr - Italy: Agreement with UK on VAT refunds

16 Apr - Poland: Excise tax warehouse as place of import, charitable spending requirement, no gain upon transfer of real estate title as security (court decisions)

16 Apr - Poland: Reporting obligations for digital platform operators (DAC7) enacted, other tax-related legislative developments

16 Apr - Poland: VAT account not accessible asset in bankruptcy proceedings (CJEU Advocate General opinion)

15 Apr - United States: Sales tax rate on use of real property (Florida); sales tax on software as a service (Pennsylvania)

11 Apr - Canada: Reminder of 30 April 2024 deadline for tax on cross-border insurance

11 Apr - Czech Republic: Draft amendment to VAT law includes changes to treatment of construction sector

11 Apr - Italy: Scope of self-disclosure regime extended to certain VAT-registered companies and deadline extended to 31 May 2024

11 Apr - Netherlands: Consultation on proposed division exemption in real estate transfer tax

10 Apr - Serbia: Amended guidance relating to “Eco Tax”

9 Apr - Malaysia: Updated e-invoicing guidelines, software development kit

8 Apr - Germany: Proposed legislation includes VAT-related measures, other VAT developments

8 Apr - KPMG report: Global e-invoicing and digital reporting mandates

8 Apr - Poland: Consultations on mandatory use of KSeF and changes to issuer’s and remitter’s statement templates

8 Apr - Poland: No taxable income upon lapse of statute of limitations, treatment of Norwegian VAT, appropriate individual tax form (court decisions)

8 Apr - United States: Distributors activities established nexus for sales tax purposes (Arizona)

4 Apr - Chile: Correcting erroneous VAT invoices under tax-exempt housing construction project; other direct and indirect tax developments

3 Apr - Canada: Indirect tax measures in 2024 budget (Manitoba)

3 Apr - Poland: Employee compensation under settlement; cashless payments; VAT on payment for transmission easement (court decisions)

3 Apr - Poland: New bill implementing reporting obligations for digital platform operators (DAC7)

2 Apr - Saudi Arabia: E-invoicing requirement extended to 10th group of taxpayers from 1 October 2024

2 Apr - Sweden: VAT treatment of NFTs associated with a digital work

1 Apr - Bahrain: Updated VAT guide

1 Apr - India: Taxpayer not providing intermediary services for service tax purposes (Supreme Court decision)

1 Apr - Malaysia: Proposed changes to capital gains tax, e-invoicing, and revised estimate of tax payable

1 Apr - United States: Sales tax imposed on temporarily used vehicles (Arkansas)

March 2024

29 Mar - Cyprus: End of reduced excise taxes on certain fuels, VAT on certain products

29 Mar - Laos: VAT on cross-border provision of digital services

29 Mar - Malaysia: Additional guidance on service tax

28 Mar - Australia: Bill introduced to clarify “exploration for petroleum” meaning

28 Mar - Australia: Parliament passes legislation on interest limitation rules and foreign investment fees; Senate passes bill on taxation of general insurers

28 Mar - Kenya: Affordable Housing Act signed by president

27 Mar - Canada: Direct and indirect tax measures in 2024 budget (Ontario)

27 Mar - Chile: Tax reform bill introduces VAT liability for sales of low-value goods

27 Mar - Sri Lanka: Amendments to VAT law enacted

26 Mar - Poland: Cash register receipts alone are valid evidence of overstated VAT (CJEU judgment)

25 Mar - Germany: Parliament approves legislation introducing e-invoicing mandate

25 Mar - UK: Finance (No. 2) Bill 2024

25 Mar - United States: Exempt cable services (Louisiana); property tax exemption (Wisconsin)

22 Mar - Australia: Draft legislation to repeal stamp duty on commercial, industrial property and replace with property tax (Victoria)

22 Mar - Australia: Temporary extension of land tax exemption for homeowners affected by construction delays (Western Australia)

22 Mar - Cyprus: Consultations on draft legislation on carbon tax on energy products, daily accommodation fee

22 Mar - Poland: Update on consultations on national e-invoicing system (KSeF)

21 Mar - Nigeria: Executive orders relating to petroleum sector include new tax incentives

21 Mar - Zambia: VAT on cross-border provision of digital services

21 Mar - Canada: Tax measures in 2024 budget (Saskatchewan)

20 Mar - Canada: Tax measures in 2024 budget (New Brunswick)

20 Mar - Greece: Extension of deadlines for updating retail payment systems

19 Mar - Australia: Tax promoter bill passes House; changes to superannuation tax concessions; consultation on petroleum resource rent tax guidance

19 Mar - Poland: Interpretation of retail sales tax law; lump-sum car allowance taxable; expenses for B2B team-building meetings not deductible (Supreme Administrative Court decisions)

19 Mar - Poland: Temporary zero VAT rate on food products not extended

18 Mar - Netherlands: Old taxpayer portal used for filing VAT returns will close 1 July 2024

18 Mar - Netherlands: Pension funds not treated as special investment funds eligible for VAT exemption (CJEU Advocate General opinion)

15 Mar - Cyprus: Compliance campaign for stamp tax liability

15 Mar - France: VAT recovery for Olympics operators with new expenses in France

14 Mar - Malaysia: Summary of income and indirect tax developments (March 2024)

13 Mar - Kenya: New platform for non-VAT registered taxpayers to electronically generate and send invoices

13 Mar - Namibia: Tax measures in budget 2024-2025

12 Mar - Bolivia: Guidance on correction of invoices in the registry of purchases and sales

12 Mar - Bolivia: Guidance on exemption from financial transactions tax for certain diplomatic organizations

12 Mar - Malaysia: Guidance on exemption from service tax for certain logistics services

11 Mar - Czech Republic: Beneficial ownership of royalties; VAT exemption for intra-community supply; proof of “essential costs” (Supreme Administrative Court decisions)

11 Mar - Czech Republic: Draft amendments to VAT law include narrowing of exemptions for financial activities

11 Mar - EU: VAT obligations of digital platforms pre-2015 (CJEU referral)

8 Mar - Netherlands: Consultation on draft bill on VAT adjustment on services to immovable property

8 Mar - United States: Guidance on refund claims for invalidated Pinal County tax (Arizona)

7 Mar - Philippines: Proposed legislation regarding VAT on cross-border provision of digital services

7 Mar - Serbia: VAT refund for 2023 to foreign taxpayers

7 Mar - UK: “Spring Budget” 2024 includes changes to VAT registration and deregistration thresholds

6 Mar - Angola: Revisions to VAT law, including taxation of e-commerce transactions

6 Mar - Bolivia: Deadline for filing and payment of financial transaction tax extended to 8 March 2024

5 Mar - Australia: Overhead costs apportioned to GST-free supplies entitled to input tax credits (Full Federal Court decision)

5 Mar - Czech Republic: No exemption under EU VAT common system when proof not provided that recipient is taxable person (CJEU judgment)

5 Mar - EU: European public prosecutor's office estimates serious VAT fraud amounting to €11.5 billion

5 Mar - Poland: Proposed reduction in VAT rate on beauty treatment services

4 Mar - Bahrain: Extension of record retention period for VAT

4 Mar - Morocco: VAT on cross-border provision of digital services

4 Mar - United States: Retail delivery fee (Minnesota); food sales tax (Oklahoma)

February 2024

29 Feb - Germany: Guidance on division of input VAT using overall sales key, other VAT developments

29 Feb - Hong Kong: Direct and indirect tax proposals in 2024-2025 budget

29 Feb - Malaysia: Service tax policies and FAQs

29 Feb - OECD: Report to G20 Finance Ministers and Central Bank Governors, updates on developments in international tax reforms

27 Feb - Republic of the Congo: VAT on cross-border provision of digital services

27 Feb - South Africa: Summary of direct and indirect tax proposals in 2024 budget

26 Feb - Malaysia: Expansion of services subject to service tax

26 Feb - Poland: Social security liability; reduction in depreciation rates for prior years; taxable base for real estate taxes (court decisions)

26 Feb - United States: Marketplace facilitators sales tax (Alaska)

23 Feb - Canada: Tax measures in 2024 budget include real estate tax changes (British Columbia)

23 Feb - South Africa: Increase in carbon tax rate and carbon fuel levies

22 Feb - Italy: New rules for fiscal representatives of non-EU companies

21 Feb - Kenya: Stay of new affordable housing levy upheld (Court of Appeal decision)

20 Feb - Netherlands: Guidance on application of zero VAT rate

20 Feb - Poland: Draft legislation implementing new reporting obligations for digital platform operators (DAC7)

20 Feb - Poland: Guidance and consultation on national e-invoicing system (KSeF)

20 Feb - Singapore: Tax measures in budget 2024 include Pillar Two global minimum tax rules

20 Feb - United States: Substantiation of sales tax refund claims (New Jersey); B&O tax on reimbursements (Washington State)

16 Feb - France: Tax authority guidance on VAT treatment of non-fungible tokens

16 Feb - India: Constitutionality of anti-profiteering provisions under GST upheld (High Court decision)

16 Feb - Malaysia: Final guide on transitional rules for service tax rate change on foreign digital services

16 Feb - Malaysia: Updated e-invoicing guidelines, software development kit

15 Feb - Argentina: Tax relief for small, medium taxpayers, non-profit and health sectors

15 Feb - Netherlands: Qualification of land as developed or undeveloped for VAT purposes (Supreme Court decision)

15 Feb - Spain: Guidance under new mandatory corrective self-assessment procedure for direct and indirect taxes

15 Feb - United States: Treasury statement regarding extended agreement on digital services taxes imposed by Austria, France, Italy, Spain, United Kingdom

15 Feb - Vietnam: New telecommunications law

15 Feb - Australia: Guidance on income tax treatment of registered emissions units

14 Feb - Australia: Foreign investment fees bills pass House

13 Feb - Czech Republic: Application of VAT deduction for selected passenger cars in 2024

13 Feb - Greece: Guidance on new reporting obligations for digital platform operators (DAC7)

13 Feb - Philippines: Recent direct and indirect tax developments

13 Feb - Poland: VAT rate on take-away meals; eligible costs of new investment projects (Supreme Administrative Court decisions)

12 Feb - EU: VAT treatment of transfer pricing adjustments (CJEU referral from Romania)

12 Feb - UK: Tax measures in Autumn statement substantively enacted

12 Feb - UK: Time limits for discovery assessments relating to stamp duty land tax (First-tier Tribunal decision)

12 Feb - United States: Tax treatment when mobile app used to purchase fuel (Illinois); use tax on equipment (South Dakota)

9 Feb - Philippines: Tax on e-commerce transactions

8 Feb - United States: State and local tax, technology-related developments (table, fourth quarter 2023)

8 Feb - Nigeria: Tax and customs incentives for gas sector

8 Feb - Malaysia: Draft guides on transitional rules for service tax rate change, logistics services

7 Feb - Malaysia: Summary of income and indirect tax developments (February 2024)

7 Feb - Mexico: Updated platform for filing monthly VAT returns

7 Feb - Australia: Individual income tax, medicare levy, and foreign investment fee bills introduced in Parliament

6 Feb - Australia: Consultation on proposed changes to “producer and location tax offset”

6 Feb - Ghana: Tax and customs measures in 2024 budget enacted

6 Feb - Malta: Reduced VAT rate on short-term hiring of “pleasure” boats

6 Feb - Pakistan: Guidance regarding electronic transmission of sales tax invoices

6 Feb - Poland: Board member liability for VAT arrears (CJEU referral)

6 Feb - Senegal: VAT on cross-border provision of digital services

5 Feb - Belgium: Parliament approves new law project to introduce e-invoicing mandate from 1 January 2026

5 Feb - Botswana: Tax proposals in budget 2024-2025

5 Feb - Japan: Outline of 2024 tax reform proposals

5 Feb - Vietnam: New land law effective 2025

2 Feb - India: Tax measures in interim budget 2024

2 Feb - KPMG report: Mexican rulings on exportation of services eligible for 0% VAT

1 Feb - Cambodia: Real estate taxes relief, procedures for online amendment of monthly tax declarations

1 Feb - Colombia: Modified tax Form 490 includes significant economic presence corporate income tax payments

1 Feb - Mexico: Tax master plan 2024

January 2024

31 Jan - Colombia: Proposed amendments to e-invoicing regulations

31 Jan - Italy: Amendments to direct and indirect tax rules effective 1 January 2024

31 Jan - Tanzania: VAT and DST obligations of nonresident providers of cross-border electronic services

30 Jan - Germany: Guidance on obligations of payment service providers, other VAT developments

30 Jan - North Macedonia: New rulebook on application of VAT

30 Jan - Poland: Employer not liable for VAT based on fraudulent invoices prepared by employee (CJEU judgment)

29 Jan - Czech Republic: Information on application of VAT from January 2024

29 Jan - UK: Government response to consultations on proposed changes to transfer pricing and international tax rules

29 Jan - UK: Proposed changes to Scottish land and buildings transaction tax

29 Jan - United States: Property tax exclusion (New York); online marketplace sales (multistate)

26 Jan - Philippines: Reduction in accounts receivable did not result in VAT deficiency (Court of Tax Appeals decision)

25 Jan - Spain: Amendments to tax incentives under taxes on economic activities and real estate (Madrid)

25 Jan - United States: Proposed legislation authorizing franchise tax refunds (Tennessee)

24 Jan - Bolivia: Extended deadline for filing, payment, and compliance with RC-VAT tax obligations for direct taxpayers

24 Jan - Bolivia: Lists of taxpayers whose invoices are ineligible for VAT credit and tax deduction

24 Jan - Malaysia: Transitional rules for proposed increase in service tax rate

24 Jan - Serbia: Amendments to “Eco Tax” adopted

24 Jan - Vietnam: Draft legislation on VAT

23 Jan - Australia: Updated guide on principal place of residence land tax exemption (New South Wales)

22 Jan - Chile: Clarification on VAT exemption for professional partnerships; other direct and indirect tax developments

22 Jan - Korea: Sales support services subject to zero rate of VAT (Tax Tribunal decision)

22 Jan - South Africa: Vendors must respond to VAT verification requests with 40 business days

22 Jan - United States: Corporate excise tax changes (Massachusetts); capital gains as excise tax case (Washington State)

19 Jan - Nigeria: Guidelines to simplify the compliance regime for goods sold through digital means postponed indefinitely

19 Jan - Poland: Mandatory e-invoicing system postponed

19 Jan - Portugal: “Windfall profits tax” on banks incompatible with EU law (CJEU judgment)

18 Jan - Australia: Consultation on amendments to petroleum resource rent tax (PRRT) rules

18 Jan - Mexico: List of 201 registered foreign providers of digital services (as of 31 December 2023)

18 Jan - South Africa: Estimated assessments for VAT

17 Jan - Czech Republic: Changes in VAT from 2024; amendment to Real Estate Tax Act

17 Jan - Guyana: Tax-related measures proposed in 2024 budget

16 Jan - Malaysia: Proposed increase in service tax rate and expansion of taxable services effective 1 March 2024

16 Jan - UK: New investment exemption from the electricity generator levy

16 Jan - United States: Solar electricity property tax exemption (Connecticut); sourcing rules for sales (Pennsylvania)

12 Jan - Belgium: Law project to introduce a new e-invoicing mandate from January 2026

12 Jan - Spain: Tax measures in new laws approved at end of 2023

12 Jan - Sweden: Voluntary tax liability for VAT purposes appliable in context of jointly managed rental properties (Supreme Administrative Court decision)

11 Jan - Bolivia: Deadline to implement online billing modalities for eighth, ninth, and tenth groups of taxpayers

11 Jan - Cyprus: Reduced special defence contribution rate on interest

11 Jan - France: Tax-related provisions in finance law for 2024, including Pillar Two rules and transfer pricing documentation changes

11 Jan - Malaysia: Summary of income and indirect tax developments (January 2024)

11 Jan - Mexico: Miscellaneous tax resolution for 2024 regarding payroll electronic invoices (CFDI)

11 Jan - Mexico: Tax measures in miscellaneous fiscal resolution for 2024

11 Jan - Philippines: New law includes income tax, business tax, and VAT measures

11 Jan - Spain: Procedures for VAT required during January and February 2024

10 Jan - Spain: Issues to be considered by financial, insurance industries when calculating VAT pro-rata for 2023

10 Jan - Bulgaria: Amendments to VAT law effective 1 January 2024

9 Jan - Bolivia: Certain taxpayers to implement online billing modality

9 Jan - Cambodia: Tax, accounting, labor, and regulatory compliance reminders for 2023-2024

9 Jan - Serbia: Amendments to rulebook on e-invoicing adopted

8 Jan - Cyprus: Registration in tax registry must be done electronically through taxpayer portal

8 Jan - United States: Sales and use tax (Florida); corporate franchise tax reforms (New York); P.L. 86-272 (multistate)

5 Jan - Bolivia: 2024 budget law includes tax measures

5 Jan - Bolivia: Guidance on tax incentives for import and marketing of capital goods and industrial plants

5 Jan - Bolivia: Procedure for zero rate VAT billing

5 Jan - India: Guidelines for withholding tax on e-commerce transactions

4 Jan - Greece: Tax provisions in new law

4 Jan - Malaysia: Guidance on sales tax exemptions for manufacturing aids and cleanroom equipment

4 Jan - Sweden: Revaluation of tax base for VAT purposes for group-wide services (CJEU referral)

4 Jan - Vietnam: Reduced VAT through June 2024

3 Jan - North Macedonia: New rulebook on VAT registration of foreign taxpayers through a tax representative

3 Jan - Serbia: Amendments to VAT rulebook

2 Jan - KPMG report: Future of the indirect tax return

2 Jan - Malaysia: Direct and indirect tax changes in Finance Act (No. 2) 2023

2 Jan - Malaysia: New indirect tax guidance effective 1 January 2024

2023 Articles

December 2023

28 Dec - Argentina: New incentive regime for large investments includes indirect tax measures

27 Dec - Argentina: Measures for the reconstruction of the Argentine economy include indirect tax changes

26 Dec - Luxembourg: Director’s fees not subject to VAT (CJEU judgment)

26 Dec - Bolivia: Extended deadline to present affidavits and pay taxes for certain oil companies

22 Dec - Bolivia: Updated rates of products subject to specific consumption tax for 2024

22 Dec - Cyprus: VAT return deadline extension

21 Dec - Brazil: Chamber of Deputies approves indirect tax reform bill

21 Dec - Netherlands: Waiver of default penalties for non-compliance with OSS mechanisms of VAT e-commerce package

21 Dec - Korea: Taxation of fees under trademark license (Supreme Court decision)

21 Dec - Poland: Mandatory e-delivery postponed; reduced VAT rates on basic food products; real estate and transportation tax exemptions

21 Dec - Poland: Suspension of statute of limitations constitutional; maximum tax rate for residential buildings; deduction of input VAT on employee accommodations (court decisions)

20 Dec - Belgium: Year-end VAT review

20 Dec - Chile: Guidance on obligation of digital service platforms to issue third-party electronic invoices; other direct and indirect tax developments

20 Dec - Nigeria: Taxpayers lacked standing to challenge oil and gas levy on contracts

20 Dec - Spain: Notifications for excise taxes required during first few months of 2024

20 Dec - Sri Lanka: VAT exemption of certain goods and services

19 Dec - Azerbaijan: VAT on cross-border provision of digital services

19 Dec - Canada: Overview of GST and other indirect tax changes for 2023

19 Dec - Spain: Requirements for billing systems as of 1 July 2025

19 Dec - Zambia: Proposed amendments to VAT law on cross-border provision of digital services

18 Dec - Saudi Arabia: Zakat treatment of related-party transactions; thresholds for transfer pricing documentation for Zakat payers

15 Dec - Bolivia: Updated rates of corporate profits tax, special tax on hydrocarbons, tax on international air departures

15 Dec - Spain: VAT applications required by 31 December 2023

14 Dec - Australia: Tax announcements in government's 2023-2024 mid-year economic and fiscal outlook statement

14 Dec - Dominican Republic: New tax incentives for commercial civil aviation

14 Dec - Poland: Surcharge on alcoholic beverages applicable; loan management services not VAT-exempt (Supreme Administrative Court decisions)

14 Dec - Sri Lanka: VAT bill and Committee Stage amendments passed by Parliament

13 Dec - Czech Republic: VAT deduction on anti-radar equipment; VAT treatment of transfer of technical improvements at lease end (Supreme Administrative Court decisions)

13 Dec - Australia: Industry consultations on reforming emergency services levy (New South Wales)

12 Dec - Australia: Commercial, industrial stamp duty for property tax to be terminated (Victoria)

12 Dec - Australia: Introduction of new fee structure for foreign property investors

12 Dec - Belgium: Requirements for mixed VAT taxpayers calculating VAT deductions using general pro rata method

12 Dec - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline

11 Dec - Bahrain: Campaign encouraging VAT registration

11 Dec - Bahrain: Final phase implementing digital stamp scheme for specified tobacco products

11 Dec - Romania: E-invoicing updates for established persons and nonresident VAT payers

11 Dec - United States: Sales tax on party platters (New York); B&O and sales tax guidance (Washington State)

8 Dec - Australia: Judgment on embedded royalties and application of diverted profits tax (DPT) publicly released (Federal Court decision)

8 Dec - Cyprus: Extended “central equal weight sharing tax” payment deadline for real estate and share transfers

6 Dec - Philippines: Amendments to creditable withholding tax; VAT registration

6 Dec - Poland: Draft regulations related to mandatory use of national e-invoicing system (KSeF)

6 Dec - UAE: Amendments to excise tax executive regulations

5 Dec - Belgium: Access to VAT e-services “Isabel” and “GlobalSign” to end beginning 31 January 2024

5 Dec - Bolivia: Modifications to billing system

5 Dec - Greece: Guidance on VAT treatment of over the counter derivatives

5 Dec - Malta: Draft legislation implementing certain VAT measures in 2024 budget

4 Dec - Canada: First reading of second 2023 federal budget bill includes EIFEL, hybrid mismatch, and DST rules

4 Dec - Canada: Tax “fairness relief” requests related to 2013 due by 31 December 2023

4 Dec - Nigeria: Full waiver of penalties and interest on outstanding tax liabilities

4 Dec - Nigeria: Updated consumption tax collection process for hospitality sector (Lagos State)

4 Dec - United States: Constitutionality of retailer’s occupation tax (Illinois); sales and B&O tax for self-publishing authors (Washington State)

4 Dec - Australia: Changes in new taxation laws including vacant residential land tax (Victoria)

1 Dec - Australia: Taxpayer liable for withholding tax on embedded royalties, application of DPT (Federal Court decision)

1 Dec - Pakistan: “Windfall profits tax” on banks

November 2023

30 Nov - Zimbabwe: Tax measures in 2024 budget

30 Nov - Chile: Guidance on tax issues under “Housing Emergency Plan”; other direct and indirect tax developments

30 Nov - Germany: VAT changes in tax reform bill and draft law on future financing, other VAT developments

29 Nov - EU: VAT Committee considers that individuals regularly selling in-game assets are subject to VAT

29 Nov - Philippines: Proposed measures relating to income tax, business tax, and VAT

29 Nov - Spain: Constitutionality of temporary solidarity tax on large fortunes upheld, Madrid proposes repeal for its residents

28 Nov - Poland: Extension of zero percent VAT rate on foods, waiver of tax on certain financial institutions

27 Nov - Bahrain: Updated VAT guide

27 Nov - Belgium: Joint VAT liability for electronic interfaces

27 Nov - Cyprus: Temporary zero VAT rate on meat and vegetables

27 Nov - Luxembourg: Temporary VAT rate reductions set to expire 1 January 2024

27 Nov - Philippines: Requirements for refund or credit of input VAT for zero-rated sales and services (Court of Tax Appeals decision)

27 Nov - Saudi Arabia: Ninth wave of e-invoicing applicability

22 Nov - Canada: Tax measures in 2023 fall economic update

22 Nov - Serbia: Amendments to VAT rulebook

21 Nov - Japan: Overview of tax system (2023)

21 Nov - Poland: Cash register receipts alone are valid evidence of overstated VAT (CJEU Advocate General opinion)

21 Nov - Poland: Proposed extension of list of taxes payable to tax micro-accounts

20 Nov - Ghana: Tax measures in 2024 budget

20 Nov - Oman: Powers to allow tax exemptions granted to Minister of Finance

20 Nov - United States: Inclusion of dividends in sales factor (California); proposed sales tax holiday (Florida); sales tax on online car sharing (Louisiana)

17 Nov - Brazil: Federal Senate approves indirect tax reform bill

17 Nov - Czech Republic: Proposed direct and indirect tax changes, including public country-by-country reporting

17 Nov - Mexico: List of 198 registered foreign providers of digital services (as of 31 October 2023)

16 Nov - Hong Kong: Reduced stamp duty rate on stock transfers effective 17 November 2023

16 Nov - Poland: Supplies of electricity to foreign partners not subject to VAT; costs deductible against capital gains (court decisions)

16 Nov - Sri Lanka: Cabinet approval to increase VAT rate to 18%, effective 1 January 2024

14 Nov - Sri Lanka: Tax proposals in 2024 budget

14 Nov - Malaysia: Summary of income and indirect tax developments (November 2023)

13 Nov - Australia: Changes to duties transactions (New South Wales)

13 Nov - Brazil: Guidance on tax on industrialized products (IPI), state sales tax (ICMS)

13 Nov - Italy: New reporting obligations for payment service providers

13 Nov - United States: Resale exemption for use tax (Missouri); agent exclusion from CAT base (Ohio); increase in franchise tax exemption (Texas)

10 Nov - Cyprus: Tax liability for transfer of real property following a sale

10 Nov - Czech Republic: Pharmaceutical marketing services are separate supply of services not subject to VAT (Supreme Administrative Court decision)

10 Nov - Serbia: Amendments to electronic invoicing law

9 Nov - EU: List of national portals for reporting to central electronic system of payment information

9 Nov - Ireland: Purchase and resale of second-hand cars does not meet conditions under VAT margin scheme

9 Nov - Malaysia: Proposed direct and indirect tax changes in Finance Bill (No. 2) 2023

7 Nov - Germany: No input VAT deductions for import VAT on goods never received (Federal Tax Court decision), other VAT developments

7 Nov - Nigeria: Interest and penalties do not apply to timely contested VAT assessments (Tax Appeal Tribunal decision)

7 Nov - Poland: Real estate tax on cableways; enforcement fees as public levies; basis of fixed assets for minimum tax purposes (Supreme Administrative Court decisions)

6 Nov - Bulgaria: Recovery of VAT on uncollectible receivables using new electronic service

6 Nov - Malaysia: Sales tax on low value goods effective 1 January 2024

6 Nov - Serbia: Amendments to various tax laws, including property tax and lump sum tax on entrepreneurs

6 Nov - Spain: VAT actions required by 30 November 2023 deadline

6 Nov - Switzerland: Blockchain services partially taxable and partially non-taxable for VAT purposes (Federal Administrative Court decision)

6 Nov - United States: New employee displacement tax (New York); sales and use tax on data processing services (Texas)

3 Nov - Cyprus: Excise tax on certain fuels reduced

3 Nov - Canada: Tax proposals in economic update (Ontario)

2 Nov - Canada: CRA extends penalty and interest relief for underused housing tax filing obligations

2 Nov - Cambodia: Tax calculation for locally produced non-alcoholic beverages

2 Nov - India: “Angel tax” provisions; reassessment based on new information; recommendations of GST Council meeting

2 Nov - Oman: Amendments to VAT executive regulations, focus on refunds

2 Nov - Romania: New law modifying the tax code, including VAT

2 Nov - Sweden: VAT recovery on the disposal of shares in a subsidiary undertaking (Supreme Administrative Court decision)

1 Nov - France: VAT digital economy enforcement included in 2024 Finance Bill

October 2023

31 Oct - Malta: Tax measures in budget 2024, including deferral of implementation of Pillar Two global minimum tax

31 Oct - Netherlands: 2024 Tax Plan package adopted by Lower House of Parliament

31 Oct - Poland: Striking taxable person from VAT register; exit law compatible with EU law; construction management services subject to VAT (court decisions)

31 Oct - Uganda: Tax authority publishes notice implementing digital services tax

30 Oct - Austria: Draft guidance on non-carbon infrastructure provision under interest limitation rule; other recent direct and indirect tax developments

30 Oct - United States: Sales tax on clothing (New York); sales tax on bundled digital subscription fees (Utah)

27 Oct - Hong Kong: Stamp duty, patent box, other tax-related proposals in 2023 Policy Address

27 Oct - Nigeria: Rental income from real properties not subject to VAT (Tax Appeal Tribunal decision)

27 Oct - United States: State and local tax, technology-related developments (table, third quarter 2023)

26 Oct - Australia: Introduction of stamp duty exemption, windfall gains tax changes for dual occupancy homes (Australian Capital Territory)

26 Oct - Saudi Arabia: Draft tax laws for public consultation (income tax, Zakat and tax procedural)

25 Oct - Cyprus: VAT exemption for specific training services

25 Oct - Israel: New deadline for first wave of e-invoicing mandate

24 Oct - EU: VAT gap statistics for 2021

24 Oct - Poland: Real estate tax on parking space; re-registering sole proprietorship as private limited company; revenue under employment contract (court decisions)

24 Oct - Sweden: VAT apportionment rules violate of EU law (Supreme Administrative Court decision)

23 Oct - Cambodia: Rates of “public lighting” and advertisement taxes

23 Oct - United States: Chicago real estate transfer tax (Illinois); communications services tax (Florida); local option real estate transfer fees (Massachusetts); taxation of digital advertising (New Mexico)

20 Oct - Belgium: Tax proposals in budget 2024 include real estate VAT changes, mandatory e-invoicing, stricter CFC rules

20 Oct - Cyprus: Direct and indirect tax measures approved by Cabinet of Ministers

20 Oct - Ireland: Tax proposals in Finance bill 2023 include implementation of Pillar Two global minimum tax

20 Oct - Sweden: Proposed increase in excise tax on gambling

19 Oct - Australia: Charge for use of zero or low emissions vehicle on “specified roads” deemed invalid (Victoria)

19 Oct - Australia: Temporary extension of two-year land tax exemptions for home construction, refurbishment (Western Australia)

19 Oct - France: New deadlines for implementation of e-invoicing

19 Oct - United States: Questions remain on Superfund excise tax compliance

17 Oct - Chile: Dividend, capital gains not subject to VAT; other direct and indirect tax developments

17 Oct - Côte d'Ivoire: Simplified VAT compliance mechanism for nonresident digital service providers

17 Oct - Ireland: Public consultation on VAT modernization

16 Oct - United States: Transfer of title constituted sale for sales tax purposes (New Jersey)

13 Oct - Australia: Draft determination on application of GST to combination food products

13 Oct - Malaysia: Tax proposals in 2024 budget

13 Oct - Portugal: Introductory gift does not constitute separate VAT-taxed (deemed) supply of goods (CJEU judgment)

12 Oct - Malta: Reduced VAT rate on certain services effective 1 January 2024

12 Oct - Singapore: GST Comptroller decision denying input tax claim upheld

12 Oct - South Africa: Consultation paper on VAT modernization

11 Oct - Ireland: Indirect tax proposals in budget 2024

11 Oct - Poland: Foodstuffs containing same main ingredient may be subject to different reduced VAT rates (CJEU judgment)

10 Oct - Czech Republic: Deadline for filing additional tax return for lower tax (Supreme Administrative Court decision)

9 Oct - United States: Application of P.L. 86-272 to internet sellers (California); electronically delivered software not subject to sales tax (Florida); corporate excise tax (Massachusetts); sales tax on place of amusement (Tennessee)

6 Oct - Australia: Details of proposed tax amendments, including vacant residential land tax changes (Victoria)

6 Oct - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for September 2023

6 Oct - Germany: New guidance on entrepreneurial status and input VAT deductions for research institutions

5 Oct - Romania: Proposed minimum turnover tax for large companies and supplementary tax for banks

5 Oct - Cyprus: Extension of deadline for VAT returns

5 Oct - Trinidad and Tobago: Direct and indirect tax measures proposed in 2024 budget

4 Oct - Australia: Proposed state-wide extension of vacant residential land tax (Victoria)

4 Oct - Croatia: Direct and indirect tax law amendments effective 1 January 2024

4 Oct - Malaysia: Updated e-invoicing guidelines

4 Oct - Poland: Power grid equipment taxable as structures for purposes of local building tax (Supreme Administrative Court decision)

4 Oct - United States: Penalties on unfiled annual reconciliation of apportionable income (Washington State)

3 Oct - Belgium: B2B e-invoicing mandatory effective 1 January 2026

3 Oct - KPMG report: Effect of EU small business VAT reform on nonresidents and large businesses

2 Oct - Germany: Tax measures in draft tax reform bill, other tax developments

2 Oct - North Macedonia: Amendments to corporate income tax and VAT, windfall profits tax adopted

2 Oct - United States: Pending corporate excise tax changes (Massachusetts); Portland business license tax credit (Oregon); sales and use tax guidance for electronic games (Texas)

September 2023

27 Sep - United States: Guidance on procedural requirements for section 5000D excise tax on sales of “designated drugs”

26 Sep - Australia: Guidance on correcting GST and fuel tax errors for prior tax periods

26 Sep - Austria: Summary of recent direct and indirect tax developments

26 Sep - Poland: Look-through approach for dividend exemption; tax treatment of losses incurred by Romanian branch; no VAT on stolen goods (court decisions)

26 Sep - Poland: Tax consequences of issuing fake invoice by employee without knowledge of employer (CJEU Advocate General opinion)

26 Sep - United States: Notice of hearing on proposed regulations concerning reinstated Superfund chemical tax and Superfund imported substance tax

25 Sep - Saudi Arabia: Additions and amendments to rules for calculating Zakat on financing activities

25 Sep - United States: Sales tax collection (Missouri); sales and use tax industrial machinery exemption (Tennessee); manufacturing B&O tax (Washington State)

22 Sep - Netherlands: 2024 Tax Plan includes changes to payroll taxes and social security contributions

22 Sep - Pakistan: Summary of federal and provincial sales tax withholding requirements

21 Sep - Bahrain: New VAT deregistration manual

21 Sep - Australia: Consultation on single rate for excise refunds on return petroleum from vapor recovery units

20 Sep - Australia: Stamp duty and land tax changes in 2023-2024 budget (New South Wales)

20 Sep - Netherlands: Direct and indirect tax measures in 2024 Tax Plan

20 Sep - Saudi Arabia: Public consultation on draft regulation for Zakat collection

20 Sep - Thailand: Reduced 7% VAT rate extended to 30 September 2024

20 Sep - UK: Taxpayer acting as principal and not agent for VAT purposes (First-tier Tribunal decision)

19 Sep - Canada: Finance announces plan to increase GST rebate on new rental apartments

19 Sep - Colombia: Suspension of certain implementing guidance under single-use plastic products tax (Supreme Tax Court decision)

19 Sep - Philippines: Amended VAT-related guidance for certain registered business enterprises

19 Sep - Poland: Real estate tax imposed on fuel and gas dispensers (Supreme Administrative Court decision)

19 Sep - UAE: New VAT reverse charge mechanism on local supplies of electronic devices

18 Sep - France: Tax officials announce e-invoicing mandate would become effective in 2026

18 Sep - Germany: Updated draft tax reform bill

18 Sep - Ireland: Amendments to patent box regime in response to Pillar Two implementation

18 Sep - Italy: Law directing the government to reform the tax system now effective

18 Sep - Saudi Arabia: Amendments to income tax and Zakat regulations

18 Sep - Ukraine: Proposed “windfall profits tax” on banks

18 Sep - United States: Guidance on sales and use tax audit program (Florida); industrial machinery sales tax exemption (Tennessee)

15 Sep - Bolivia: Extended deadline for certain taxpayers to present affidavits and pay tax for August 2023

15 Sep - Cyprus: Temporary reduction in interest levy

15 Sep - Cyprus: Zero VAT rate extended for another six months

15 Sep - UK: Consultation on repeal of stamp duty on issuances of new shares

14 Sep - Sri Lanka: Amendments to social security contribution levy enacted

14 Sep - Sri Lanka: Deferral of proposed VAT amendments

13 Sep - Poland: Draft decree exempting certain supplies of goods and services from obligation to issue structured invoices

13 Sep - Mexico: Reduction in payroll tax for investments in electromobility sector (Nuevo Leon)

12 Sep - Mexico: List of 196 registered foreign providers of digital services (as of 31 August 2023)

12 Sep - Czech Republic: Accommodation service versus lease of real estate for VAT purposes, and abuse of rights concept (municipal court decision)

11 Sep - Czech Republic: Guidance on application of VAT to gratuitous supplies of goods

11 Sep - Bulgaria: New reporting obligation for VAT-registered persons

11 Sep - Cambodia: Procedures for requesting input VAT credits and VAT refunds

11 Sep - Kenya: New affordable housing levy on employees’ gross salaries

8 Sep - Australia: Guide on direct and indirect tax changes in new revenue amendment Act (New South Wales)

8 Sep - Australia: Modified list of vessels eligible for tax incentives

8 Sep - Cyprus: Registry of beneficial owners; payment of central equal weight sharing agency fee

7 Sep - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for August 2023

7 Sep - Malaysia: Summary of income and indirect tax developments (September 2023)

7 Sep - Philippines: Imposition of local taxes, fees, and charges by local government units on transitioning registered business enterprises

6 Sep - Belgium: Application of VAT to company cars

5 Sep - Argentina: Certain imported goods related to electricity generation not subject to PAIS tax

5 Sep - Bahrain: Updated excise tax guide

5 Sep - Poland: Insurance services not guarantee services subject to lump-sum tax (Supreme Administrative Court decision)

5 Sep - Poland: Updated version of national e-invoicing system

5 Sep - Sri Lanka: Proposed VAT amendments

1 Sep - EU: Enhanced enforcement of VAT rules on non-resident digital economy businesses

1 Sep - Ireland: VAT rate to increase for tourism and hospitality sector effective 1 September 2023

August 2023

29 Aug - Czech Republic: Amendments to bill containing proposed direct and indirect tax changes

29 Aug - Italy: Temporary solidarity contribution (“windfall profits tax”) on banking sector

29 Aug - Latvia: Proposed solidarity contribution (“windfall profits tax”) on banking sector

29 Aug - Nigeria: FIRS announces effective date of direct and indirect tax changes in Finance Act 2023

28 Aug - United States: Complimentary hotels rooms possibly subject to sales and use tax (Louisiana)

25 Aug - Bolivia: Deadline to implement online invoicing modalities postponed for fourth, fifth, and sixth groups of taxpayers

24 Aug - Philippines: Direct and indirect tax incentives for natural gas projects

23 Aug - Cambodia: Specific tax rates on locally produced non-alcoholic beverages

23 Aug - India: Legislation introducing changes to GST on gaming

22 Aug - Saudi Arabia: Eighth wave of e-invoicing applicability

21 Aug - United States: Staff augmentation and payment process services not subject to sales and use tax (Tennessee)

18 Aug - Germany: Draft tax reform bill includes mandatory e-invoicing, other VAT developments

17 Aug - Canada: Provincial sales tax annual information return due 31 August for online marketplaces (British Columbia)

16 Aug - Denmark: Increase in VAT audits of nonresident digital services providers

16 Aug - Denmark: Interest on corrections of VAT and excise duties for past periods effective 1 July 2023

16 Aug - Philippines: VAT refund guidelines

16 Aug - Poland: Mandatory e-invoicing legislation enacted

16 Aug - Poland: Tax on revenue from buildings; VAT treatment of preliminary land sale contract; social media barter contract (court decisions)

16 Aug - Switzerland: Tax exemptions for electric vehicles expected to be repealed, but customs duties also abolished

15 Aug - Dominican Republic: Draft rule on appointment of VAT and income tax withholding and collection agents

14 Aug - Brazil: Tax reform bill involving federal, state, and municipal indirect taxes

14 Aug - Canada: Draft legislation includes Pillar Two rules and revised DST and EIFEL rules

14 Aug - Canada: New GST/HST guidance for insurance intermediaries

14 Aug - Hungary: Amendments to extra profit surtaxes

14 Aug - United States: Corporate franchise tax regulations (New York)

11 Aug - Malaysia: Summary of income and indirect tax developments (August 2023)

11 Aug - Albania: Changes to real estate tax base

10 Aug - Albania: Guidance on law providing direct and indirect tax incentives for technological and scientific parks

10 Aug - Cambodia: Implementation of VAT on imported cigarettes

10 Aug - Korea: Tax reform proposal for 2023, implications for foreign invested companies

9 Aug - Czech Republic: VAT developments

9 Aug - Mexico: Agreement for collection of lodging taxes (Nuevo Leon)

8 Aug - Poland: Costs of foreign posting; withholding on foreign payments; increased real estate tax (court decisions)

8 Aug - Poland: New maximum 2024 rates for real estate and transportation tax and other local fees

8 Aug - Mauritius: Tax amnesty program renewed

7 Aug - Australia: Various proposed state tax reforms (New South Wales)

7 Aug - Ghana: Direct and indirect tax administration provisions in 2023 mid-year budget review

7 Aug - United States: Sales factor formula on sale of business (Michigan); oil and gas sales and use tax exemption (Ohio)

4 Aug - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for July 2023

4 Aug - Kenya: Direct and indirect tax measures in Finance Act 2023

4 Aug - Mauritius: Finance Bill 2023 enacted with minor amendments, includes direct and indirect tax measures

2 Aug - Germany: Draft tax reform bill

2 Aug - India: Changes to GST online information database access and retrieval (OIDAR) rules

1 Aug - Bolivia: Online billing modality for “fourth group of taxpayers” further postponed

1 Aug - Bolivia: Online billing modality for “fifth group of taxpayers” postponed

1 Aug - Poland: Amendments to capital duty and perpetual usufruct provisions; proposed tax changes related to e-administration

July 2023

31 Jul - Saudi Arabia: Seventh wave of e-invoicing applicability

31 Jul - United States: Sales tax audit methods (California); franchise tax returns (Oklahoma); franchise tax reports (Texas)

28 Jul - France: Delay in e-invoicing and e-reporting implementation

28 Jul - Vietnam: Expediting VAT refunds

27 Jul - Bahrain: VAT return filing and payment deadline extended to 1 August 2023

27 Jul - Luxembourg: Payment service providers VAT legal package

27 Jul - Luxembourg: VAT treatment of activities carried out by board member (CJEU Advocate General opinion)

26 Jul - Saudi Arabia: Penalty waiver for taxes, including VAT and excise tax, extended through December 2023

25 Jul - Cyprus: Reduced VAT rates for certain goods and services

25 Jul - North Macedonia: Revised amendments to corporate income tax, VAT, and windfall profits tax

25 Jul - South Africa: VAT treatment of non-life insurance and reinsurance

24 Jul - Slovakia: Major changes in draft amendment to VAT Act

21 Jul - Australia: Determination on GST, wine tax, luxury car tax for defence-related international obligations

21 Jul - Malaysia: Guideline for implementation of e-invoicing

20 Jul - Singapore: Profits method used to value property for property tax purposes

19 Jul - Australia: Draft instrument on correcting fuel tax errors

19 Jul - Dominican Republic: Draft law modifying tax assessment, audit and payment procedures

19 Jul - Poland: Mandatory e-invoicing legislation rejected; proposed solidary contribution for coal sector

17 Jul - United States: Fuel tax replacement (Hawaii); digital advertising tax (Maryland); software providers as manufacturing corporations for indirect tax purposes (Massachusetts)

14 Jul - Chile: Digital magazines subject to VAT; other direct and indirect tax developments

14 Jul - Gibraltar: 2023 budget includes consultation on implementation of Pillar Two global minimum tax, stamp duty changes

14 Jul - Malaysia: Summary of income and indirect tax developments (July 2023)

14 Jul - Nigeria: Reform of customs and excise tax law

12 Jul - Ireland: Bill to introduce solidarity contribution on windfall gains of companies in the fossil fuel sector

12 Jul - Mauritius: Direct and indirect tax measures in Finance Bill 2023

12 Jul - Philippines: Recent direct and indirect tax developments

11 Jul - Poland: Legislative developments include reduced VAT on children’s clothing, increase in revenue cap for lump-sum income tax scheme

11 Jul - Poland: Mobile application for e-invoicing; consultation on schemas for digital platform operators (DAC7)

10 Jul - Argentina: Reductions on gross income tax for different sectors

10 Jul - Australia: Taxpayer’s “food” product subject to GST (Administrative Appeals Tribunal decision)

10 Jul - Estonia: Direct and indirect tax amendments

10 Jul - Hungary: Draft direct and indirect tax amendments

10 Jul - UK: Updates to energy profits levy and electricity generator levy in Spring Finance Bill 2023

7 Jul - Canada: Harmonization with measures in 2023 federal budget Bill C-47; proposed sales tax changes (Quebec)

7 Jul - KPMG report: Shipping and offshore tax update (July 2023)

7 Jul - Philippines: Running of prescriptive period for VAT, applicability of VAT to interest income from affiliated loans (Supreme Court decision)

7 Jul - Poland: Definition of structure for real estate tax purposes held unconstitutional (Constitutional Tribunal decision)

7 Jul - Spain: Deadline to claim VAT refunds for 2022 is 30 September 2023

7 Jul - Sri Lanka: Proposed amendments to social security contribution levy

6 Jul - Australia: Guidance on GST treatment of digital currency transactions

5 Jul - Vietnam: Draft decree on VAT reduction policy

June 2023

29 Jun - Australia: Property tax proposals in 2023-2024 budget (Australian Capital Territory)

29 Jun - Belgium: Toll manufacturer does not constitute VAT fixed establishment (CJEU judgment)

29 Jun - Bolivia: “Fifth group of taxpayers” to implement online billing modality

29 Jun - Canada: 2023 federal budget (Bill C-47) receives Royal Assent

29 Jun - Canada: Changes to PST collection for online marketplace facilitators effective 1 July 2023 (British Columbia)

29 Jun - Cyprus: Changes to application of reduced VAT rate on supply or construction of permanent residence

29 Jun - Pakistan: Direct and indirect tax measures enacted in Finance Bill 2023

28 Jun - Austria: Summary of recent direct and indirect tax developments

28 Jun - Greece: Guidance on exemption from special real estate tax

28 Jun - Lithuania: Amendments to excise duty law

28 Jun - Mauritius: Phases for implementing e-invoicing mandate

28 Jun - Netherlands: Amendments to draft bill to abolish property transfer tax concurrence exemption for share transactions

28 Jun - Poland: Consultations on clarifications to shifted profit tax, amendments to tax procedures

28 Jun - Poland: Reducing depreciation during period of State aid not tax evasion; invoices issued prematurely not fictitious

28 Jun - Australia: Direct and indirect tax measures introduced in 2023-2024 budget (Victoria)

27 Jun - Australia: Overhead costs apportioned to GST-free supplies entitled to input tax credits (Federal Court decision)

26 Jun - Switzerland: Increase to VAT rates effective 1 January 2024

26 Jun - UK: Spring Finance Bill 2023, including Pillar Two global minimum tax rules, substantively enacted

26 Jun - United States: Alabama (monthly sales tax filing threshold); Michigan (memo not a request for refund); Texas (sales and use tax exemptions); Washington State (data processing)

23 Jun - Costa Rica: Updated list of cross-border digital service providers

22 Jun - Bahrain: Updated VAT guides concerning treatment of supply of investment-grade gold

21 Jun - EU: EC proposal for second basket of “own resources”

21 Jun - Poland: Invoices issued prematurely not fictitious; documentation of business in special economic zone (Supreme Administrative Court decisions)

21 Jun - Poland: Reduced VAT on food extended; mandatory e-invoicing; revocation of state of health emergency (COVID-19)

21 Jun - Saudi Arabia: Criteria for sixth group of taxpayers to comply with second phase of e-invoicing implementation

20 Jun - Spain: Draft e-invoicing regulations published

16 Jun - Chile: Obligation to issue tax receipts for all transactions, regardless of amount

16 Jun - Australia: Indirect tax measures in 2023 budget (South Australia)

15 Jun - Australia: Requirements of recipient created tax invoice for GST purposes

15 Jun - Bahrain: Mandatory digital stamps for waterpipe tobacco “molasses” products; 2023-2024 budget approved

15 Jun - Cambodia: Exemption from immovable property tax in certain locations

15 Jun - Canada: Direct and indirect tax measures in federal budget (Bill C-47) enacted

15 Jun - Poland: Amendments to simplify and accelerate VAT settlements, including “Slim 3 VAT package”

15 Jun - Poland: Revenue from business in special economic zone; deduction of VAT in cross-border transactions and residential leases (Supreme Administrative Court decisions)

14 Jun - Malaysia: Summary of income and indirect tax developments (June 2023)

14 Jun - Nigeria: Federal Inland Revenue Service empowered to appoint non-resident suppliers as agents of VAT collection (Tax Appeal Tribunal)

14 Jun - Czech Republic: VAT treatment of electricity supplies from charging stations (CJEU judgment)

13 Jun - Czech Republic: Changes to application of VAT to real property

13 Jun - Saudi Arabia: Proposed amendments to tax and Zakat regulations for public consultation purposes

12 Jun - Pakistan: Indirect tax proposals in Finance Bill 2023

12 Jun - United States: Sales tax economic nexus threshold change (Louisiana)

9 Jun  - Cambodia: New law on taxation

9 Jun - Hungary: Rates for the extended producer responsibility scheme published

9 Jun - Mexico: Income and VAT tax benefits for economic activities in Isthmus of Tehuantepec

9 Jun - Netherlands: Increased interest on tax due for individual income tax, dividend tax, VAT, other taxes

8 Jun - Canada: QST annual information return for distribution platform operators due 30 June (Quebec)

7 Jun - Hungary: Changes to “extra profit” surtaxes on financial services and other sector-specific taxes

6 Jun - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for May 2023

6 Jun - Dominican Republic: Law creating national tax system of electronic invoicing passed

6 Jun - Greece: Guidance on temporary solidarity contribution (“windfall profits tax”) for fossil sector

6 Jun - Nigeria: Direct and indirect tax changes in Finance Act 2023

5 Jun - Mauritius: Direct and indirect tax proposals in 2023-2024 budget

1 Jun - Australia: Bill replacing special infrastructure contribution system passes lower house (New South Wales)

1 Jun - Germany: Lease of operating equipment ancillary to VAT-exempt lease of property, other VAT developments

1 Jun - Malaysia: Income and indirect tax provisions in Finance Act 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

25 May - Germany: Expenses for rental of moveable and immoveable assets may be subject to trade tax (Federal Tax Court decision)

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)

24 May - Spain: Bill implementing DAC7; VAT, income tax, and FATCA implications for finance and insurance industries

23 May - India: Sales tax on warranty replacements; GST on rummy; taxation of receipt of shares for inadequate consideration (court decisions)

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

17 May - Lithuania: Temporary solidarity contribution (“windfall tax”) for credit institutions signed into law

17 May - Switzerland: Proposal to eliminate municipal business tax, increase cantonal income tax rate (Geneva)

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 - UK: Public consultation on simplification of construction industry scheme for contractors and deemed contractors

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 - Czech Republic: Sale of land treated as sale of goods for VAT purposes; no reverse charge for supplies of moveable items (Supreme Administrative Court decisions)

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 - Malta: One-time concession on administrative penalties for failure to file recapitulative statements for VAT

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 - Switzerland: Prior tax year losses allowed against real estate gains (Federal Supreme Court decision)

10 May - United States: Challenge to digital advertising tax dismissed (Maryland)

9 May - Italy: UK VAT groups not recognized beginning 2021

9 May - Poland: Loan between VAT payers subject to capital duty; VAT on gas and energy supplies; EU directive on single-use plastics implemented

8 May - Bahrain: Non-resident businesses operating without VAT registration; VAT treatment for syndicated loans

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

5 May - Nigeria: New excise taxes on alcoholic beverages, tobacco, single use plastics, and telecommunications services, import tax on imported vehicles

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

2 May - Saudi Arabia: Proposed direct and indirect tax and customs incentives for new “special economic zones”

1 May - Chile: Modified concept of taxable service for VAT purposes; other VAT developments

1 May - UK: Final draft legislation on electricity generator levy

1 May - United States: Sales tax processing exemption (Arizona); delivery and installation charges subject to sales or use tax (Michigan); excise and franchise tax changes pending enactment (Tennessee)

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

27 Apr - Germany: Expenses for rental of trade fair stand not subject to trade tax (federal tax court decision)

26 Apr - India: New direct and indirect tax dispute settlement scheme (West Bengal)

26 Apr - Nigeria: Extended VAT filing deadline following updates to features for VAT filing and payment on online platform

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 - India: Withdrawal of GST exemption for passenger transportation services booked through electronic platform upheld (high court decision)

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

17 Apr - United States: Throwback rule phase out (Arkansas); definition of telemarketing services (Kentucky); B&O deduction for investment income (Washington State)

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

11 Apr - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for March 2023

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 - Bolivia: Modernization of registration procedures and modification to national digital biometric taxpayer register

4 Apr - Jamaica: Indirect tax measures in 2023-2024 budget

4 Apr - Mexico: Payroll electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 July 2023 (three-month extension)

4 Apr - Poland: Municipality installing renewable energy systems and removing asbestos not subject to VAT (CJEU judgment)

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

3 Apr - United States: Sales and use tax (Kentucky); sales tax treatment of computer software (Mississippi); capital gains tax is permissible excise tax (Washington State)

March 2023

31 Mar - Canada: Penalty, interest relief for late-filed underused housing tax returns

30 Mar - Spain: Services performed by Spanish branch for foreign head office not subject to VAT (National High Court decision)

29 Mar - Poland: Limitation period for tax liabilities (COVID-19); R&D costs; real estate tax (Supreme Administrative Court decisions)

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

27 Mar - United States: Virtual services subject to sales and use tax (Rhode Island); temporary reduction in sales tax rate (South Dakota)

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

14 Mar - United States: Proposed regulations concerning Superfund chemical tax and Superfund imported substance tax; OIRA review completed

13 Mar - United States: Sales tax guidance for marketplace providers (Minnesota); apportionment for franchise tax (Texas); online ticket marketplace liable for sales and use tax (Wisconsin)

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 - Czech Republic: VAT, individual income tax, and road tax obligations of digital transport service providers

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)

10 Mar - United States: IRS acquiescence to Fifth Circuit decision, tax on exports of domestic crude oil held unconstitutional

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 - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for February 2023

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 - Netherlands: Consultation on draft bill to abolish property transfer tax concurrence exemption for share transactions

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 - Canada: Measure in 2023 budget would amend provincial sales tax rules for online marketplaces (British Columbia)

1 Mar - Germany: Reduction of the basis for assessment of VAT due to irrecoverable debts, other VAT developments

1 Mar - Hungary: Update on e-VAT system

1 Mar - Serbia: VAT refund for 2022 to foreign taxpayers

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 - Belgium: Qualitative evaluation of whether renovations constitute new construction for VAT purposes required (court decision)

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

23 Feb - South Africa: Extension of utilization period of carbon offsets for purposes of carbon tax in 2023 budget

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

20 Feb - Korea: Customs and VAT valuation of “free samples” provided under supply contract (Supreme Court decision)

20 Feb - Nigeria: Network facilities providers not subject to National Information Technology Development Agency (NITDA) levy (Tax Appeal Tribunal decision)

20 Feb - United States: Cloud-based storage plans not subject to sales tax; manufacturing machinery and equipment sales tax exclusion (Louisiana)

17 Feb - Qatar: VAT regime now expected in 2023

16 Feb - India: Centralized processing of equalization levy statement scheme 2023

16 Feb - India: Vouchers not subject to GST; “risky exporter” entitled to GST refund; dismissal held improper (court decisions)

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

14 Feb - Poland: Draft legislation implementing new reporting obligations for digital platform operators (DAC7)

13 Feb - EU: New excise duty rules in updated directive effective 13 February 2023

13 Feb - United States: Retail delivery fee (Minnesota); resale tax exemption (Missouri); taxation of digital products and services and software (multistate)

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

9 Feb - Switzerland: New obligation for streaming services to invest in Swiss filmmaking determined by VAT return

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

6 Feb - United States: Transaction privilege tax (Arizona); rolling stock use tax exemption (Michigan); sourcing of local sales tax on internet orders (Texas)

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

1 Feb - Sweden: Proposal for modernized VAT law

1 Feb - United States: FERC orders allow public utility to defer sales tax through use of procurement subsidiary (multistate)

January 2023

31 Jan - Estonia: Company board member not liable for company’s VAT and income tax liabilities (Supreme Court decision)

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

30 Jan - Poland: Updates on tax legislation concerning family foundations, the “legal shield,” and “Slim VAT 3 package”

30 Jan - United States: Taxpayer may not amend franchise tax report for out-of-statue period to create carryforward in open year (Texas)

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 - Philippines: Guidance concerning submission of inventory list and application of VAT to HMO plans of registered export enterprises

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 - Albania: Changes to tax legislation effective 2023 include temporary windfall profits tax on energy producers

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

18 Jan - United States: Sales and use tax changes (Missouri); bad debt sales tax credit and B&O tax deduction (Washington State)

17 Jan - Czech Republic: Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state when recipient is unknown

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

4 Jan - United States: Year-end state and local tax updates (Kentucky, Massachusetts, Michigan, New Jersey, North Carolina, Ohio, Pennsylvania)

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 - Netherlands: 2023 Tax Plan adopted by upper house of Parliament, including DAC7, windfall profits tax on fossil sector

22 Dec - Serbia: Changes to property taxes law

22 Dec - Serbia: Changes to the law on e-invoicing

21 Dec - Mexico: Modifications to miscellaneous tax resolution 2022, including extension for implementation of CFDI 4.0

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

19 Dec - United States: Online learning services subject to communications services tax (Florida); expanded sales tax deduction for bad debts (Ohio); reduced sales tax rates on food (multistate)

16 Dec - Greece: Indirect tax provisions in new laws, including temporary windfall profits tax on electricity suppliers

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 - Canada: Extended gas and fuel tax reductions, amendments to film tax credit in fall economic update enacted (Ontario)

15 Dec - Malaysia: Postponed implementation of sales tax on “low value goods”; sales tax exemption on pallets

15 Dec - Saudi Arabia: Penalty waiver for all taxes, including VAT and excise tax extended until May 2023 (COVID-19)

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: Taxpayer entitled to deduct VAT on supply within fraudulent transactions chain (Supreme Administrative Court decision)

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

12 Dec - United States: Franchise fees subject to sales and use tax (California); electric charging station subject to sales tax (Louisiana); drop shipments subject to sales tax, FAQs on economic nexus law (Missouri)

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 - Canada: Expansion of federal fuel charge to Newfoundland and Labrador, Nova Scotia, and Prince Edward Island

8 Dec - EU: European Commission proposals to modernize and digitalize VAT system

8 Dec - EU: European Commission proposes new tax transparency rules for service providers facilitating cryptoasset transactions

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 - United States: Proposed guidance on marketplace sales (California); sourcing of receipts from sales of services (Florida); sourcing of receipts from use of intellectual property (Ohio); provision of nontaxable services versus taxable computer software (Tennessee)

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 - Poland: Updated “SLIM VAT 3 package”; suspension of duty on imported alcohol intended for production of medicines upheld

30 Nov - Zimbabwe: Indirect tax measures in 2023 budget

29 Nov - Japan: Overview of tax system (2022)

29 Nov - Netherlands: Floating solar park not considered immovable property subject to property tax (court decision)

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 - Costa Rica: Reduced VAT on goods in “basic tax basket”; credit for general sales tax on commercial vehicles repealed

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 - UK: Autumn statement includes update on online sales tax, changes to windfall profits tax, stamp tax, VAT and other indirect tax changes

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 - Mexico: Increase to state taxes on remuneration for subordinate personal work and drinking water (Baja California state)

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

14 Nov - United States: Fair value analysis under satellite radio sourcing rules for franchise tax purposes (Texas appeals court decision)

14 Nov - United States: “Safe rides fee” subject to sales and use tax (Georgia); guidance on taxation of NFTs (Wisconsin)

11 Nov - Bolivia: Fourth group of taxpayers required to issue tax documents through online billing modality

10 Nov - Czech Republic: Penalty for filing VAT ledger statement for incorrect taxable period struck down (Supreme Administrative Court decision)

10 Nov - Netherlands: Concept of “essentially a new building” for VAT purposes (Supreme Court decision)

9 Nov - Poland: Cashback discounts do not reduce output tax; correcting invoice does not reduce taxable base (administrative court decisions)

9 Nov - Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)

9 Nov - Poland: Proposed amendments to sugar fee; extension for declarations relating to special purpose cash registers

8 Nov - Belgium: Retroactive application to 2016 of annual tax on credit institutions struck down (Constitutional Court decision)

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 - Sweden: Tax proposals in 2023 budget include cross-border payment reporting, extension of diesel excise tax reduction

8 Nov - Mexico: List of 162 registered foreign providers of digital services (as of 31 October 2022)

7 Nov - Mexico: Payroll electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 April 2023 (three-month extension)

7 Nov - United States: Club membership dues subject to sales tax (Missouri); market-based sourcing (Oregon)

3 Nov - Austria: Inflation relief-related tax measures, DAC7 implementation, guidance on crypto taxation, updated VAT guidelines, other tax developments

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

3 Nov - Netherlands: Draft legislation for temporary solidarity contribution or “windfall profits tax” on fossil sector for 2022

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 - Belgium: Tax on securities accounts upheld, but certain anti-abuse measures struck down (Constitutional Court decision)

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

31 Oct - United States: Sourcing of digital audio book sales (Pennsylvania); fees subject to sales and use tax (South Carolina); sourcing of patent procurement services income (Washington State) 

28 Oct - Lithuania: Right to charge VAT on sale of immovable property to VAT payer (CJEU judgment)

28 Oct - Netherlands: Proposed legislation implementing cross-border payment reporting obligation beginning 2024

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

26 Oct - United States: DOJ will not seek U.S. Supreme Court review of case concerning crude oil tax imposed by section 4611(b)

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

24 Oct - United States: Digital advertising tax struck down (Maryland); proposed increased transfer tax rate on high-value properties (California)

21 Oct - India: Doctrine of promissory estoppel cannot be invoked against legislative action (Supreme Court decision)

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 RepublicDetails 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 - India: GST common portal opening extended to file or revise Forms TRAN-1 and TRAN-2 (Supreme Court decision)

19 Oct - Malta: Mandatory online filing of VAT returns for certain registered persons

19 Oct - Oman: Amendments to VAT executive regulations

19 Oct - Poland: Clarifications regarding VAT grouping; criteria for identifying a fixed establishment for VAT purposes

19 Oct - United States “Superfund” tax refunds for exported chemicals and listed substances (KPMG report)

18 Oct - Bahrain: Preparing for VAT field audits

17 Oct - Poland: Services provided by securitization fund to bank/investment fund qualified as “granting of credit” for VAT purposes (CJEU judgment)

17 Oct - United States: Digital photography service not subject to sales and use tax (Mississippi); sales of subscriptions to electronic publications (Tennessee); taxability of information services (Texas); nexus litigation (multiple states)

14 Oct - Colombia: Tax proposals in draft legislation include 15% minimum tax, surcharges on certain sectors, digital services tax

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

13 Oct - Belgium: Indirect tax proposals in budget 2023-2024 include “windfall profits tax” on energy and reduced VAT on gas and electricity

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)

11 Oct - Lithuania: Supply recipient may deduct VAT even though supplier did not pay output VAT (CJEU judgment)

7 Oct - Malaysia: Indirect tax proposals in budget for 2023

6 Oct - EU: Report on EU Parliament meeting with European Commissioner; discussion of solidarity contribution on surplus profits in fossil sector, minimum tax directive

6 Oct - Lithuania: Draft law on implementation of DAC7 rules for digital platform operators

6 Oct - Netherlands: Memorandum of amendment to 2023 Tax Plan includes “windfall profits tax” on natural gas sales

4 Oct - Switzerland: New VAT rates, updates to e-filing portal

3 Oct - United States: Retail delivery fee guidance (Colorado); tax preparer must collect sales tax (West Virginia)

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 - Canada: Increased audit activity related to annual federal 10% excise tax on cross-border insurance premiums

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

26 Sep - Malaysia: Extension of payment period under second phase of voluntary disclosure program for indirect taxes

23 Sep - Austria: Proposed inflation relief-related tax measures, excise movement and control system, stamp tax exemption, other tax developments (COVID-19)

23 Sep - United States: Implementation of refund procedures for federal excise tax benefits applicable to imported alcohol (TTB temporary and proposed regulations)

22 Sep - Canada: Filing of annual information return for provincial sales tax by online marketplace facilitators (British Columbia)

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)

19 Sep - United States: Sales and use tax manufacturing exemption (Missouri), service contract subject to sales and use tax (North Carolina), sales and use tax collection by out-of-state sellers (Pennsylvania), bookstore membership fees subject to sales and use tax (South Carolina)

16 Sep - Finland: Plan to introduce “windfall profit tax” on energy announced

16 Sep - Greece: Guidance on “windfall profit tax” on energy companies, equal treatment of EU and UK dividends in FY 2021

16 Sep - Malta: Temporary reduced tax and duty rates on immovable property extended until June 2023 (COVID-19)

16 Sep - Romania: Expansion of “windfall profit tax” on energy companies, extension to March 2023

15 Sep - EU: Proposed regulation would provide for solidarity contribution on surplus profits in EU fossil sector

15 Sep - UK: Regulation providing online platform is liable to pay VAT is valid (CJEU Advocate General opinion)

14 Sep - Germany: Holding company has no right to recover VAT on services contributed to subsidiary (CJEU judgment)

13 Sep - Czech Republic: Proposed record keeping and reporting obligation for payment service providers beginning 2024

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 - Qatar: Excise tax compliance obligations for importers of energy and carbonated drinks, tobacco, “special purpose goods”

12 Sep - Spain: Deadline to claim VAT refunds for 2021 is 30 September 2022

12 Sep - United States: Retail delivery fee and disposable bag fee exempt from city sales and use tax (Colorado)

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 - Chile: Requirements for reduced withholding tax rate for foreign insurance companies, recent VAT developments

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

6 Sep - South Africa: Tax authority to issue letters requesting specific corporate documents; supplementary declaration forms (IT14SD) discontinued

6 Sep - Sweden: Proposal to repeal energy tax relief for computer server facilities, tax on waste incineration

2 Sep - Cyprus: Non-deductible input VAT on acquisition of apartment under Cypriot Investment Program (tribunal decision)

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 - Canada: Extension of temporary small business tax rate reduction; PST on entertainment charges (Saskatchewan)

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

29 Aug - United States: Michigan (nexus under Wayfair); Minnesota (sales and use taxation of NFTs); Oregon (Pub. L. No. 86-272); Texas (sales factor)

25 Aug - Luxembourg: Penalties related to real estate levy reporting obligation assessed

25 Aug - Australia: Entities paying notional GST have rights of appeal in federal courts (Federal Court decision)

25 Aug - Ghana: VAT provisions in 2022 mid-year budget review

24 Aug - Bahrain: Guidance on VAT registration certificates, simplified tax invoices

24 Aug - Germany: Proposed changes to “register cases,” depreciation for residential buildings, VAT recording and reporting

24 Aug - Mexico: Penalties and sanctions do not apply to noncompliant electronic invoices with consignment note complement

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

16 Aug - Philippines: Guidelines on VAT exemption for senior citizens and persons with disabilities on certain online purchases

15 Aug - Malaysia: Monthly summary of income and indirect tax developments

15 Aug - United States: Pending vote on full sales and use tax exemption for equipment (California); proposed gross receipts tax rules (New Mexico)

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

10 Aug - Korea: Tax reform proposals for 2022 include VAT measures, postponed tax on financial investment income 

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 - United States: Credit for renewable fuels reduces excise tax, but deduction limited to excise tax actually paid (court decision)

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 - Hong Kong: Intra-group share transfer involving UK LLPs eligible for stamp duty relief (court decision)

2 Aug - Poland: Draft bill to implement EU single-use plastics directive

2 Aug - Poland: Summary of recent indirect tax developments

2 Aug - Malaysia: Proposed measures for sales tax on low-value goods include new requirements for online sellers

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

1 Aug - United States: No exemption from sales and use tax for container-recycling machines (Michigan); franchise tax credit for R&D activities (Texas)

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 - India: Guidance that deferred payments for road construction not exempt from GST held invalid (high court decision)

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 - EU: Infringement procedures against UK for not complying with parts of Ireland / Northern Ireland Protocol including excise and VAT rules

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

20 Jul - Mexico: Condition provided in procedure file 85/CFF relating to CFDI held unconstitutional (court decision)

20 Jul - United States: State and local sales tax, technology-related tax developments for online marketplaces, broadband equipment (second quarter 2022)

19 Jul - Poland: Pre-consultation on assumptions for digital platform owners (DAC7)

19 Jul - Poland: Remarks to draft VAT bill; consultation on VAT groupings; proposed amendments to excise tax guarantee provisions

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)

18 Jul - United States: Applicability of litter fee (New Jersey); sales and B&O tax treatment of NFTs (Washington State)

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: Guidance on tax withholding on transfers of virtual digital assets other than through an exchange

11 Jul - India: Measures incorporating GST Council recommendations

11 Jul - India: Supplier entitled to refund of accumulated input tax credit under inverted tax structure (high court decision)

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

7 Jul - Italy: Withholding tax on services provided by property intermediation platform via internet (CJEU Advocate General opinion)

6 Jul - Gibraltar: Indirect tax measures in budget 2022

6 Jul - Hungary: Financial transaction tax extended to cross-border payment services

5 Jul - France: Tax authorities issue revised guidelines regarding VAT “option to tax” for financial services

5 Jul - Tanzania: Tax proposals in budget 2022-2023 include tax on digital services provided by non-residents

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 - Bahrain: Updated list of goods subject to excise tax; shipment of cigarettes with excise digital stamps

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)

28 Jun - United States: Procedures for requesting that substances be added or removed from Superfund list (Rev. Proc. 2022-26)

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

27 Jun - United States: Sales and use tax changes (Iowa); certiorari denied in case concerning VoIP collection of E-911 tax (Oregon); Seattle payroll expense tax upheld, certiorari denied in case concerning B&O tax surcharge financial institutions (Washington State)

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 - Canada: New QST annual information return for distribution platform operators due 30 June 2022 (Quebec)

16 Jun - Malaysia: Summary of income and stamp tax developments for second quarter 2022

15 Jun - Bolivia: Increased penalties regarding noncompliant invoices

15 Jun - United States: Proposed changes to R&D regulations, sales tax exemption or franchise tax credit (Texas)

14 Jun - Cambodia: Exchange rates for VAT-registered taxpayers

14 Jun - Hungary: New "extra profit" surtaxes, financial transaction taxes, and other miscellaneous tax increases

14 Jun - Poland: Extension of anti-inflation measures, including VAT, sales and excise tax rate reductions and exemptions

14 Jun - Portugal: VAT rate for elevator repairs and maintenance (CJEU judgment)

14 Jun - Czech Republic: VAT perspective on early termination of energy supplies; VAT treatment of promotional events

13 Jun - Czech Republic: Proposed increase in VAT registration limit, income limit for applying lump-sum tax regime

13 Jun - Belgium: Extension of VAT filing deadlines

13 Jun - United States: Sales tax holiday for food (Tennessee); corporate payment card management not taxable data processing (Texas); conducting business in-state without physical presence, pre-Wayfair (Wisconsin)

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: Deferment of GST administrative concession removal for recovery of overseas brokerage fees and costs

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 - Netherlands: Transfers of real property qualified as transfers of going concern for VAT purposes (court decisions)

7 Jun - United States: Future of consumer and retail—indirect tax perspective

6 Jun - United States: Apportioning sales and use tax for software used in more than one state (Massachusetts); nexus and VoIP (Oregon) and online marketplace (Washington State)

6 Jun - Poland: Reduced interest rate on voluntary payments, exchange rate for corrective VAT invoices (court decisions)

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

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