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KPMG summary of taxation of the digitalized economy developments [PDF 2.6 MB] (last updated 16 May 2023)

KPMG summary of e-invoicing and digital reporting developments [PDF 2.5 MB] (last updated 21 December 2022)

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

31 May - Germany: Summary of VAT developments

31 May - India: Service tax payable on secondment of employee from foreign affiliate

31 May - Poland: Fixed establishment of German entity under VAT law (court decision)

31 May - Australia: Land tax relief measures in 2022-2023 budget (Tasmania)

27 May - Australia: Guidance under stamp duty act (New South Wales)

27 May - Greece: Extension of deadline for submission of sales and purchases data

27 May - Thailand: Excise tax and customs incentives for electric vehicles

27 May - UK: “Windfall tax” on extraordinary oil and gas profits announced

24 May - Australia: Stamp duty act enacted (New South Wales)

24 May - Netherlands: New policy statement on insurance premium tax

23 May - Denmark: Legislative proposals regarding interest surcharges for tax corrections, including for VAT

23 May - India: No GST payable by Indian importer on reverse charge on ocean freight paid by foreign seller (Supreme Court decision)

23 May - Poland: National e-invoicing system; contractual penalties for VAT withdrawal; VAT grouping provisions

23 May - UAE: Voluntary disclosure penalties under revised tax-related penalty regime

20 May - Bolivia: Taxpayer billing information systems, registration rules

20 May - Trinidad and Tobago: Property tax implementation expected in 2022

19 May - New Zealand: Extension of fuel tax reduction measures in budget 2022

18 May - Bahrain: Extended implementation dates for digital stamp regime for tobacco

17 May - Cambodia: Guidance on VAT reverse-charge mechanism for e-commerce transactions

17 May - Poland: Proposed extension through 31 July 2022 of anti-inflation measures, including sales and excise tax exemptions and reductions

16 May - United States: Retail delivery fee (Colorado); sales tax on passed-through costs (Kansas); sales tax legislative updates (multiple states)

12 May - Mexico: Requirement to include consignment note complement with electronic invoices

12 May - Switzerland: VAT analysis of tokenized commodities trading

11 May - Spain: Details about tax on landfill, waste incineration

11 May - Vietnam: Recommended focus on tax audit and inspection of high-risk industries and areas (invoices)

10 May - Belgium: Extension of VAT deadline

10 May - Bolivia: Extension of VAT deadlines for April 2022

10 May - Czech Republic: Temporary reduction in fuel excise duties, VAT treatment of fuel cards, interest on retained VAT deductions

10 May - Poland: Deadline for notification about payments to whitelist of VAT taxpayers remains extended

9 May - Greece: Obligations to submit sales and purchases data

9 May - Mexico: Third modification to miscellaneous tax resolution 2022 and tool for validation of electronic invoices data

6 May - Mexico: Validation of data in electronic invoices

6 May - Belgium: Update on VAT refund procedures and temporary measure for demolition and reconstruction

5 May - France: Revised guidelines on VAT exemption for insurance and related services

5 May - Canada: Budget bill receives first reading; indirect tax measures from 2022 budget

4 May - Australia: Overview of indirect tax measures in 2022-2023 budget (Victoria)

4 May - Colombia: Customs and VAT effects of extension of health emergency

2 May - Germany: “Leasing” of virtual land in online game not subject to VAT; other VAT developments

2 May - United States: Credit card surcharges subject to sales tax (Minnesota); free gift cards and sales tax (New York);  expanded marketplace facilitator definition (Oklahoma)

April 2022

28 Apr - Spain: Excise taxes on non-reusable plastic packaging, landfills

28 Apr - Spain: Requirements for invoicing computer software and standardized record format

27 Apr - Bahrain: Updated list of goods subject to excise tax

27 Apr - Belgium: Requirement to report information about tourist accommodations not contrary to EU law (CJEU judgment)

27 Apr - EU: Recommendation to strengthen VAT cooperation with Norway

26 Apr - Greece: Extension of deadline for building constructors to submit to VAT suspension regime

26 Apr - Greece: Guidance on intra-community transactions, or “quick fixes,” for VAT purposes

26 Apr - Poland: Online purchases via foreign sites taxable; VAT on invoices

25 Apr - Chile: Recent VAT developments

25 Apr - United States: Use tax on promotional items (Texas)

22 Apr - United States: Tax credit applied against fuel excise tax reduces excise tax liability (Sixth Circuit)

22 Apr - Philippines: Updated VAT guidance regarding export enterprises

21 Apr - Bahrain: Taxpayers required to complete survey regarding invoicing

21 Apr - Kenya: VAT proposals concerning online transactions, digital marketplaces in finance bill

19 Apr - Poland: Real estate reporting; taxpayer information sharing; tax-deductible costs; auxiliary services and VAT

19 Apr - Sweden: Bank tax measure, reduced energy tax for farmers in spring budget

18 Apr - United States: “Sale for resale” exemption from sales tax (Texas)

15 Apr - United States: Superfund excise taxes, relief regarding failure to deposit penalties

15 Apr - United States: New services subject to sales and use tax; excise tax on motor vehicles rentals or sharing; tax on electric vehicle charging (Kentucky)

14 Apr - Bolivia: Further extension of VAT deadlines

14 Apr - EU: Directive on reduced rates of VAT

14 Apr - Poland: New VAT-R form template; exemption from excise tax on energy products (CJEU judgment)

14 Apr - Serbia: VAT refunds to foreign taxpayers for 2021

14 Apr - Canada: Investment limited partnerships’ annual GST/HST and QST returns due 30 June 2022

13 Apr - Canada: Real estate-related tax measures in 2022 budget (Manitoba)

13 Apr - Bahrain: Digital stamp regime for tobacco

12 Apr - Bolivia: Extension of certain VAT and tax deadlines

12 Apr - Czech Republic: VAT considerations regarding donations to Ukraine, leaseback transactions, one-stop-shop (OSS) regime

12 Apr - EU: Excise tax rates for alcohol; public consultation and request for comments

12 Apr - Malaysia: Guidance on sales tax exemption on importation of pallets

12 Apr - Philippines: Guidance concerning VAT certifications, other measures

11 Apr - Kenya: Indirect tax measures in budget 2022-2023

11 Apr - Latvia: Information about denied VAT refund claims, other tax matters made publicly available

11 Apr - Latvia: No VAT on delivery of goods to Ukraine

8 Apr - Canada: Indirect tax provisions in federal budget for 2022

8 Apr - Canada: Relief from retail sales tax on home insurance in 2022 budget (Newfoundland and Labrador)

8 Apr - Romania: Determining VAT liability when affiliated entity or subsidiary provides services and resources (CJEU judgment)

8 Apr - Saint Lucia: Certain stock transfers not subject to stamp tax (duty)

8 Apr - South Africa: VAT treatment of leasing of aircraft engines

8 Apr - United States: Digital advertising services tax, estimated tax payment form is released (Maryland)

7 Apr - Netherlands: Update on bill to implement EU Directive on reporting obligations of digital platforms (DAC7)

7 Apr - Brazil: Extension of excise tax (IPI), products imported under new Mercosur common nomenclature

7 Apr - Brazil: State-level sales tax (ICMS) reporting by banks and financial institutions

7 Apr - Canada: Expansion of, increase in non-resident home buyers tax (Ontario)

7 Apr - Belgium: Guidance regarding amended VAT exemption for medical professions and hospitals

6 Apr - EU: Implementing regulation on VAT and e-commerce transactions; guidance for payment service providers

4 Apr - Malaysia: Excise tax on pre-mixed beverages (including certain coffees and teas) postponed

4 Apr - United States: Items subject to sales tax; rental car excise tax; fees for electric charging stations (Kentucky)

1 Apr - Canada: Provincial sales tax changes, effective 1 April 2022 (Saskatchewan)

1 Apr - France: Administrative guidance regarding digital services tax held invalid (Conseil d'Etat decision)

1 Apr - Poland: Update on mandatory use of electronic invoices, VAT implications

March 2022

31 Mar - Australia: Energy-related tax measures pass parliament

31 Mar - Belgium: Temporary VAT rate reduction for supplies of electricity, gas, solar panels and heaters, face masks

31 Mar - Canada: Indirect tax measures in 2022 budget (Nova Scotia)

31 Mar - Germany: VAT relief measures in response to war in Ukraine

31 Mar - Italy: New energy tax measures including windfall profits tax; Ukraine-related tax relief measures

31 Mar - India: GST amnesty program for Maharashtra State

29 Mar - India: Procedures for examining GST returns for FY 2017-18 and FY 2018-19

29 Mar - Australia: Indirect tax measures in 2022 federal budget

29 Mar - Canada: Proposed luxury tax on vehicles, boats, and aircraft

29 Mar - Poland: New structure of electronic form for VAT invoices

29 Mar - Switzerland: Reminder to claim VAT refund for 2021 before June 2022 deadline

28 Mar - United States: Butane not eligible for tax credit; tax on exports of domestic crude oil held unconstitutional (Fifth Circuit)

28 Mar - United States: Reporting by online marketplaces (Colorado); sales tax of software (Iowa); sales tax and digital clubs (Missouri); sales tax and transactions involving virtual currency (New Jersey)

25 Mar - United States: Comptroller’s sourcing position in satellite radio case rejected by state’s high court (Texas)

25 Mar - North Macedonia: VAT and excise tax changes

25 Mar - Canada: Reminder of 30 April 2022 deadline, tax on cross-border insurance

25 Mar - Canada: Reminder of 31 March deadline, sales tax rebate for machinery and equipment (British Columbia)

24 Mar - Canada: Provincial sales tax measures in 2022 budget (Saskatchewan)

23 Mar - Brazil: Rate changes regarding tax on financial transactions (IOF)

21 Mar - Namibia: Indirect tax measures in budget 2022-2023

21 Mar - UK: VAT incurred in selling shares may be recoverable (tribunal decision) 

21 Mar - United States: Computer software exempt from sales and use tax (Ohio); interest in painting purchased for resale, qualifying for sales tax exemption (New York State)

21 Mar - Belgium: Temporary tolerance for VAT deduction for mixed-use cars (COVID-19)

18 Mar - Belgium: Temporary VAT tolerance for donations to Ukraine

17 Mar - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2022

17 Mar - Australia: Fuel tax credit available for business use

17 Mar - Chile: New procedures for simplified VAT regime for digital services

16 Mar - Barbados: Indirect tax measures in 2022 budget

16 Mar - Italy: New rules for recovery of VAT with credit notes

16 Mar - Philippines: VAT guidance regarding export enterprises

15 Mar - Thailand: Tax relief to support trading in digital assets and investment in start-ups

14 Mar - United States: Single-sales factor apportionment and market-based sourcing for receipts from certain sales (Idaho)

11 Mar - Ireland: Stamp tax changes in “Spring Finance Bill”

11 Mar - Sweden: Proposals regarding fees for licensing of gaming software

8 Mar - Australia: Navigating stamp tax (duty) rules in 2022

8 Mar - Bermuda: Indirect tax measures in 2022-2023 budget

7 Mar - New Zealand: GST measures in pending bill

7 Mar - Poland: VAT, tax relief measures related to conflict in Ukraine

7 Mar - United States: Taxable data processing services (Texas)

4 Mar - Czech Republic: Adequate proof, VAT exemption for supplies of goods to EU customers (court decision)

4 Mar - Dominican Republic: Proposal to impose VAT on digital services provided from abroad

4 Mar - Portugal: Fees for consultation, registration for medical procedures exempt from VAT

4 Mar - UK: Consultation concerning proposal for online sales tax

4 Mar - Vietnam: Guidance concerning e-commerce websites and activities

3 Mar - Bahrain: Proposed VAT payment relief for traders

2 Mar - Belgium: Temporary reduction of VAT rate, electricity for residential use

February 2022

28 Feb - United States: IT protective services subject to sales tax (New York State)

25 Feb - Canada: Indirect tax measures in 2022 budget (Prince Edward Island)

25 Feb - Canada: Proposal to require online marketplaces to collect tourism tax for short-term rentals (Alberta)

25 Feb - South Africa: Extension of carbon tax in budget 2022

24 Feb - Germany: Rules for VAT groups addressed by CJEU Advocate General; other VAT developments

24 Feb - Kenya: VAT regulations held invalid (court decision)

24 Feb - KPMG report: Guide to taxes on real estate in Central and Eastern Europe

24 Feb - Philippines: Input VAT guidance from Bureau of Internal Revenue

23 Feb - Canada: Measures in 2022 budget requiring marketplace facilitators to collect tax on sales, leases (British Columbia)

23 Feb - Panama: Updated guidelines on electronic invoicing

23 Feb - UAE: Updated voluntary disclosure user guide for VAT and excise tax

22 Feb - Mexico: New guidelines for issuing electronic invoices

22 Feb - United States: Comments opposing Canada’s digital services tax proposal

22 Feb - Zimbabwe: VAT and indirect tax measures in Finance Act 2021

21 Feb - Bulgaria: VAT provisions effective in February 2022

21 Feb - Luxembourg: Real estate-related tax obligations of selected investment fund vehicles

21 Feb - Nigeria: Stock-in-trade not limited to raw materials for claiming input VAT (tribunal decision)

21 Feb - Poland: VAT correction benefiting from bad-debt relief allowed (court decision)

21 Feb - Singapore: GST and other indirect tax measures in budget 2022

21 Feb - United States: Rental tax on leases (Alabama); sales tax on vehicle financing (Pennsylvania)

17 Feb - Australia: ATO guidance on GST reverse-charge provisions for financial services, insurance

17 Feb - KPMG report: Benefits of shared service centers in tax processes such as indirect tax

17 Feb - Sweden: Tax exemption for industrial activities under energy tax law

17 Feb - India: Blocking of electronic credit ledger does not equal seizure of property (court decision)

16 Feb - India: Tax withheld reduced by “equalization levy” (digital services tax) paid (court decision)

16 Feb - United States: “Unprotected” activities resulting in internet sellers losing P.L. 86-272 protection clarified (California)

10 Feb - Cyprus: Installment payments of VAT available for period ending 31 December 2021

10 Feb - Guyana: Indirect tax measures proposed in 2022 budget

10 Feb - Switzerland: Possible referendum on reform of withholding and stamp taxes

9 Feb - Bolivia: VAT deadline extensions

9 Feb - Sweden: Proposals to amend measures under “chemical tax”

7 Feb - Czech Republic: Proving internet advertising expenses

7 Feb - United States: Taxable information services (New York State); end-user for sales tax purposes (Wisconsin)

4 Feb - Slovenia: VAT amendments effective in 2022

3 Feb - Bahrain: Tax authority issues VAT return guidance

3 Feb - Cambodia: Guidance on VAT adjustments

3 Feb - Qatar: New passenger air ticket tax

2 Feb - Ireland: Potential VAT compliance changes

2 Feb - Serbia: Rules concerning VAT invoices

1 Feb - Brazil: Pending tax measures would replace, revise current indirect taxes

1 Feb - India: Indirect tax measures in budget 2022-2023

1 Feb - Switzerland: Increased private share for company cars, considerations for VAT returns

January 2022

31 Jan - Sweden: Refunds of input VAT on acquisitions used in EU sales

31 Jan - Poland: Reduced VAT rates on certain goods, through 31 July 2022

28 Jan - Poland: National e-invoicing system effective 1 January 2022

28 Jan - Vietnam: VAT rate reduction; corporate income tax deduction of certain COVID-19-related expenses

26 Jan - Bahrain: VAT rate increase to 10%; treatment of imports during one-year transitional period

25 Jan - India: Salary costs allocated to branch offices subject to GST

25 Jan - Poland: Reduced VAT rates on natural gas and electricity, ending January 2022

25 Jan - Qatar: VAT regime now expected in 2022

24 Jan - United States: Sales tax on delivery charges (Michigan); corporate franchise tax (North Carolina); sales tax, public artwork (Virginia)

21 Jan - Brazil: Constitutionality of ICMS rate differential in 2022

21 Jan - Italy: Review of indirect tax measures in 2022 budget law

20 Jan - France: Foreign head offices providing services to French branches subject to VAT

20 Jan - Cambodia: Delayed implementation of VAT on e-commerce transactions; VAT state-charge for “basic daily food”

20 Jan - Montenegro: Tax amendments include reduced VAT rates

20 Jan - South Africa: Updated tax invoice requirements for VAT-registered electronic services suppliers

19 Jan - Albania: VAT, excise tax changes in legislation effective 2022

19 Jan - Kazakhstan: Indirect tax changes effective January 2022

19 Jan - Mexico: List of 129 registered foreign providers of digital services (as of 31 December 2021)

18 Jan - Poland: Deadline to submit real estate tax returns is 31 January 2022

18 Jan - Taiwan: Draft amendment of tax registration rules for e-commerce

18 Jan - Vietnam: Recent corporate income tax and VAT guidance

14 Jan - Czech Republic: VAT changes in 2022

13 Jan - Canada: GST/HST and QST obligations for pension plans due 31 January 2022

13 Jan - Canada: Indirect tax relief from interest, penalties in Ontario

13 Jan - Chile: Proposed changes to VAT law, other VAT developments

13 Jan - Switzerland: Proposed VAT rate increase, to fund Swiss pension system

11 Jan - Bolivia: Extension of deadlines regarding VAT documentation

10 Jan - Brazil: Overview of indirect tax changes effective in 2022

10 Jan - Bulgaria: Reduced VAT rate extended through 2022

10 Jan - Puerto Rico: Program for taxpayers to resolve unpaid real property taxes offers relief, discounts

10 Jan - United States: E-911 tax, VoIP (Oregon); sales tax exemption for manufacturers (Pennsylvania and Texas); computer software subject to sales tax (Tennessee)

7 Jan - Bahrain: Transition rules for VAT rate change

7 Jan - Belgium: VAT amendments enacted

6 Jan - Malta: Reporting requirements for goods transported within EU

6 Jan - Oman: VAT guide for oil and gas sector

5 Jan - Malaysia: Service tax guidance concerning food and beverages, motor vehicles, brokerage services

5 Jan - Nigeria: VAT treatment of interest income, proceeds from disposals of bonds and securities

5 Jan - Pakistan: Sales tax, other measures in pending legislation (mini budget)

4 Jan - Greece: VAT and real estate transfer tax measures

4 Jan - Mexico: Payroll and indirect tax measures (Nayarit)

3 Jan - Serbia: Property tax legislative changes effective in 2022

3 Jan - Ukraine: VAT on digital services (20%)

2021 Articles

December 2021

30 Dec - Malaysia: Voluntary disclosure program for indirect taxes opens in 2022

29 Dec - Cambodia: VAT and e-commerce transactions

29 Dec - Mexico: Transition period for e-invoices with bill of lading component

29 Dec - Thailand: Measures to support e-tax invoices and e-receipts; relief from residential property transfer fees

27 Dec - Bahrain: VAT rate increase to 10% is finalized

27 Dec - Oman: Transactions involving excise tax warehouses, when excise tax is suspended

23 Dec - Belgium: Circular concerning VAT treatment of charging facilities and charging of electric vehicles

22 Dec - Canada: Details of proposed digital services tax (3%)

22 Dec - Canada: CRA revised policy on GST-exemption of insurance intermediation by “incidental sellers”

22 Dec - Netherlands: No VAT recovery, certain promotional gifts or staff benefits

21 Dec - Netherlands: “Climate tax” proposals include energy tax measures

21 Dec - Belgium: Guidance clarifying VAT exemption for medical and hospital care

21 Dec - Germany: Guidance regarding VAT treatment of consignment stock

20 Dec - Cambodia: Investment incentives include exemptions from customs duty, special tax and VAT

20 Dec - Italy: VAT measures for 2022, converted into law

20 Dec - Sweden: Relief proposals to allow businesses to defer remittances of VAT

20 Dec - United States: Sales and use tax, further processing exclusion (Louisiana); advance remittances of sales tax (Massachusetts); B&O tax (Washington State)

17 Dec - UK: Cryptocurrency platforms potentially within scope of digital services tax

16 Dec - Canada: New “sweetened beverage tax” enacted (Newfoundland and Labrador)

15 Dec - Canada: Digital services tax legislative proposal; other tax measures in 2021 fall economic update

15 Dec - Bahrain: VAT rate to increase to 10% in 2022

15 Dec - Mexico: Tax on digital platforms for distribution and delivery of goods and food (Mexico City)

15 Dec - Sweden: Update on risk tax for credit institutions (bank tax)

15 Dec - United States: Updated FAQs regarding craft beverage modernization and tax reform

14 Dec - United States: Airline’s claims for refunds of ticket-related security fees from TSA (D.C. Circuit)

14 Dec - United States: Excise taxes reimposed, list of “Superfund” taxable chemical substances

14 Dec - Cyprus: Temporary reduction of VAT rate for certain supplies of electricity

14 Dec - Mexico: Updated version for online digital tax receipts

13 Dec - Austria: Deduction of input VAT when acquiring rented real property

13 Dec - Czech Republic: VAT guidance regarding electricity and gas, and for tour operators

13 Dec - Nigeria: Stamp tax audits, oil and gas sector

13 Dec - United States: Nexus for online retailer (Massachusetts)

10 Dec - United States: Due date for tax returns, payments for alcohol industry annual filers

10 Dec - Canada: Review of GST/HST and other indirect tax changes for 2021

10 Dec - Indonesia: Carbon tax, corporate tax measures enacted in new law

10 Dec - Nigeria: Indirect tax measures in Finance Bill, 2021

9 Dec - Canada: Deferral of filing by platform operators of GST/HST information returns for 2021

9 Dec - Canada: Retail sales tax measures clarified for online platform operators (Manitoba)

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

7 Dec - EU: Agreement to allow reduced rates of VAT

7 Dec - Netherlands: VAT recovery based on bank’s “actual use method” (opinion of Advocate General to Supreme Court)

7 Dec - UAE: Input VAT recovery and mobile phone packages provided employees for business use

6 Dec - United States: Excise tax, electric vehicle charging stations (Illinois); sales and use tax of website hosting (New York State)

3 Dec - Belgium: Additional VAT amendments

3 Dec - Italy: Implementation of VAT “quick fixes” directive

3 Dec - Spain: VAT actions required by 31 December 2021 deadline

2 Dec - EU: VAT gap statistics for 2019

1 Dec - France: Implications of revised VAT reverse-charge on imports

1 Dec - Zambia: VAT measures in 2022 budget

November 2021

30 Nov - Estonia: VAT and excise tax measures effective in 2022

30 Nov - Papua New Guinea: Indirect tax measures in budget 2022

30 Nov - United States: Corporate franchise tax (North Carolina)

26 Nov - Zimbabwe: VAT and indirect tax measures in 2022 budget

24 Nov - United States and India: Agreement regarding “equalization levy” (digital services tax)

24 Nov - Saudi Arabia: Measures regarding e-invoicing under VAT implementation rules

22 Nov - Hungary: Postponement of e-VAT system

22 Nov - India: Effects of GST returns and portal

22 Nov - UK: HMRC guidance on capital allowance, structures and buildings allowance, and stamp duty land tax reliefs available in freeport tax sites

22 Nov - United States and Turkey: Digital services tax agreement

22 Nov - United States: Voters reject sales and use tax commission (Louisiana); franchise tax based on corporation’s net worth (North Carolina)

18 Nov - Bahrain: Status of planned increase to VAT rate

18 Nov - Italy: Tax authority issues ruling, recognizing UK VAT groups after Brexit

18 Nov - Romania: Cancellation and reissuance of invoice, no implications for VAT refund period (CJEU judgment)

18 Nov - Slovakia: VAT amendment requires reporting of bank accounts by 30 November 2021

17 Nov - Chile: VAT treatment of audiovisual services, newspaper subscriptions, financing operations

16 Nov - Singapore: GST zero-rating for sales of exported goods

15 Nov - Mexico: List of 122 registered foreign providers of digital services (as of 31 October 2021)

15 Nov - Poland: Proposal to postpone effective date, requirement for electronic excise tax records

15 Nov - Sri Lanka: Indirect tax proposals in 2022 budget

15 Nov - United States: Marketplace facilitators (Arkansas); sales tax and food tours (Arkansas and Colorado); sales tax refunds (Illinois); taxable information services (Texas)

12 Nov - Nigeria: VAT amendments, revised definitions intended to provide relief for certain sectors

12 Nov - South Africa: Update on carbon tax

11 Nov - Italy: New VAT compliance rules, e-invoicing extended to cross-border transactions effective January 2022

11 Nov - Nigeria: Simplified VAT regime for goods or services sold via electronic or digital platforms

10 Nov - Malaysia: Indirect tax measures in Finance Bill 2021

10 Nov - Panama: Required filing of monthly sales and services report

9 Nov - Czech Republic: Bill for digital services tax not approved

9 Nov - Hungary: Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes

8 Nov - Spain: Tax on increase in value of municipal land held unconstitutional (court decision)

8 Nov - United States: Apportionment rules and Bitcoin (Illinois); marketplace facilitator vs. online retailer (Illinois); clarifying marketplace facilitator guidance (Kansas)

4 Nov - Belgium: Proposed VAT measures pending in draft law

4 Nov - Dominican Republic: VAT treatment of e-book sales

4 Nov - Netherlands: Broader application of VAT exemption for asset management fund exemption

1 Nov - Malaysia: Indirect tax proposals in budget for 2022

1 Nov - Puerto Rico: New consolidated form for monthly reporting of sales and use tax and tax on imports

1 Nov - United States: Web hosting services not subject to sales and used tax (Iowa); tax treatment of marketplace mobile app (Texas)

1 Nov - Vietnam: Guidance regarding cross-border e-commerce activities; website registration rules

October 2021

29 Oct - South Africa: Carbon tax licence renewal applications due before 30 November 2021

29 Oct - Switzerland: VAT treatment of vouchers (court decision)

28 Oct - Canada: Extension of sales tax rebate for certain machinery and equipment (British Columbia)

28 Oct - Canada: Online platform operators required to register and collect sales tax (Manitoba)

28 Oct - Saudi Arabia: Guidance regarding VAT and e-commerce transactions

28 Oct - UK: Tax measures proposed in Autumn Budget include banking surcharge, property developer tax

27 Oct - Belgium: FAQs provide guidance on tax on securities accounts

27 Oct - OECD: Review of carbon pricing and carbon taxes in G20 economies

27 Oct - UAE: Revised VAT rules regarding “designated zones” and goods sold via electronic platforms

26 Oct - Australia: Fuel tax credit; substantiation using GPS technology

26 Oct - Saudi Arabia: VAT and government contracts; amendments are generally effective 1 November 2021

25 Oct - Oman: VAT guide for real estate sector

25 Oct - United States: Tax obligations of marketplace facilitators (Illinois) 

22 Oct - Canada: Online platforms, providers of streaming services must collect retail sales tax (Manitoba)

22 Oct - Czech Republic: Waiver of VAT on certain electricity and gas supplies

22 Oct - Ireland: VAT and indirect tax measures in Finance Bill 2021

21 Oct - United States: Treasury statement regarding digital services taxes imposed by Austria, France, Italy, Spain, United Kingdom

21 Oct - India: Refund claims of GST by “special economic zone” unit

20 Oct - United States: State and local tax, technology-related developments (table, third quarter 2021)

20 Oct - Australia: ATO guidance on preparing for GST assurance reviews

19 Oct - Australia: Status of legislation to implement a reporting regime for the "sharing economy"

19 Oct - Nigeria: Extension of VAT exemption for certain goods and services

19 Oct - Philippines: Tax treatment of payments to "social influencers"

19 Oct - Poland: Legislation requiring e-invoices by 2023

19 Oct - United States: Proposed reinstatement of superfund taxes; three excise taxes for petroleum and chemicals industries, but double the rates

18 Oct - United States: Sole employee engaged in back-office customer service creates sale and use and franchise tax nexus (Texas)

18 Oct - Oman: VAT guide for “special zones”

15 Oct - Vietnam: Taxation of e-commerce and digital-based transactions

14 Oct - Trinidad and Tobago: VAT measures proposed in 2022 budget

13 Oct - Czech Republic: Burden of proof, taxable and VAT-exempt services

13 Oct - Czech Republic: Customer liability for VAT when payment made to unpublished bank account

13 Oct - France: VAT and mandatory e-invoicing; new effective date of 1 July 2024

12 Oct - Chile: VAT treatment of digital services from abroad

12 Oct - Ireland: VAT proposals in budget 2022

11 Oct - Singapore: GST administrative concession removed, recovery of overseas brokerage fees and costs

11 Oct - United States: Property tax exemption for solar property (California)

7 Oct - Saudi Arabia: Draft VAT legislation proposes changes for e-invoicing

7 Oct - United States: Revised R&D rules for sales tax exemption or franchise tax credit purposes (Texas)

6 Oct - Bahrain: Proposal to increase VAT rate to 10%

6 Oct - Czech Republic: Proposed implementation of directive for income earned by digital platforms (DAC7)

6 Oct - Malaysia: Carbon tax part of plan to achieve net-zero carbon emission

6 Oct - Malaysia: Tourism tax on premises booked via digital platform service providers postponed to 2023

4 Oct - United States: Separate reporting of in-store sales vs. online sales (Massachusetts); sales tax treatment of software, computer equipment (Mississippi)

1 Oct - Oman: VAT guide for real estate sector

September 2021

30 Sep - Canada: Reminder, investment plans must request details from investors for GST/HST compliance

30 Sep - United States: Washington State high court upholds B&O tax surcharge on banks

30 Sep - Vietnam: Proposals for VAT relief measures in 2021

29 Sep - Ireland: Digital gaming tax credit, overview

29 Sep - Germany: Interest rate of 6% for tax deficiencies, refunds held unconstitutional (VAT aspects)

27 Sep - Germany: Status of property tax reform

27 Sep - United States: Local billboard tax (Ohio); taxation of remote-help supply services (Pennsylvania); heavy equipment rental tax (Washington State)

24 Sep - Cambodia: VAT and e-commerce

24 Sep - France: VAT measures in finance bill for 2022 

24 Sep - Poland: Packaging and fee on single-use plastic products; waste management obligations

23 Sep - Bahrain: FAQs on conciliation used to resolve VAT evasion cases

22 Sep - Netherlands: Budget Day and VAT measures for 2022

21 Sep - Brazil: Tax on financial transactions (IOF), increased rates

21 Sep - Cyprus: Effective date of tour operators’ margin scheme (court decision)

21 Sep - Panama: Tax on transfers of personal property and services; minimum amount to trigger withholding agent rules

20 Sep - Austria: Approaching deadline of 30 September for VAT refunds

20 Sep - Singapore: Determining when certain machinery is excluded from property tax (court decision)

20 Sep - Sweden: VAT and indirect tax measures proposed in 2022 budget bill

20 Sep - United States: Partial sales tax exemption, farming equipment (California); local franchise fees for streaming services (Nevada)

17 Sep - Czech Republic: Vacation rentals via online marketplace held business activity, not property lease

15 Sep - Chile: Recent VAT developments

15 Sep - China: Local tax supplementing VAT and consumption tax

15 Sep - Nigeria: Rivers State government asks high court to dismiss order staying VAT enforcement

15 Sep - Spain: Deadline to claim VAT refund for 2020 is 30 September 2021

15 Sep - United States: IRS extends dyed diesel fuel penalty relief in Louisiana, response to hurricanes

14 Sep - United States: Leasing company entitled to use lower wholesale franchise tax rate (Texas)

14 Sep - Mexico: Indirect tax reform proposals in economic package for 2022

13 Sep - Nigeria: Court of Appeal orders Nigerian states to maintain status quo on VAT administration

13 Sep - United States: Marketplace facilitator updates (California, Illinois, Texas)

13 Sep - United States: Online learning platforms (Colorado); plastic bag tax (Virginia and Washington State); streaming services (West Virginia)

10 Sep - Australia: Property tax measures in 2021-2022 budget (Western Australia)

10 Sep - Nigeria: Authority of states to collect stamp taxes (duties)

9 Sep - New Zealand: Draft legislation proposes changes to GST and income tax

8 Sep - Nigeria: VAT legislation introduced (Lagos State)

7 Sep - Nigeria: Implementation of state VAT law (Rivers State)

7 Sep - Ukraine: Draft legislation concerning the digital economy

2 Sep - Canada: Investors to share data with investment plans for GST/HST compliance

2 Sep - Malaysia: Study of special voluntary disclosure program for indirect tax

1 Sep - Kazakhstan: “Pilot project” on electronic VAT invoicing exemption

1 Sep - Serbia: Rules relating to electronic invoicing (e-invoicing)

1 Sep - United States: IRS to waive dyed fuel penalty in Louisiana; hurricane-related relief

August 2021

30 Aug - Nigeria: VAT, other taxes outside jurisdiction of federal government (Federal High Court)

30 Aug - Thailand: Reduction of VAT; extended tax deadlines and waiver or reduction of penalties

26 Aug - Malaysia: Clarification of service tax exemption for hotels, accommodation operators

25 Aug - Australia: Proposed reporting requirements for the "sharing economy"

23 Aug - Canada: Federal luxury tax proposals for vehicles, aircraft, and boats

23 Aug - Thailand: VAT registration for providers of e-services and electronic platform operators

23 Aug - United States: Sourcing for asset management services, for satellite ratio service (North Carolina, Texas)

19 Aug - Canada: Proposal for border carbon adjustments, consultation phase

19 Aug - Canada: Proposal for federal 1% tax on “underused” or vacant homes owned by non-residents

19 Aug - Malaysia: Tourism tax and digital platform service providers and accommodation premise operators

18 Aug - South Africa: Fees imposed, foreign collective investment schemes

17 Aug - Ireland: Six-month report card on Brexit; VAT and customs implications

17 Aug - Singapore: Updated GST guidance, treatment of termination expenses

16 Aug - Belgium: Real estate taxation and property located in other countries

16 Aug - Nigeria: Tax treatment of statutory levy to support research and development

16 Aug - United States: Excise tax on software (Hawaii); erroneous sales tax collection (Pennsylvania)

16 Aug - United States: Tax updates for facilitators of accommodations (New Hampshire, Virginia)

13 Aug - Malaysia: Service tax and exemption for certain banking digital services

12 Aug - Netherlands: VAT liability of boards of directors, supervisory officers

12 Aug - Canada: Requirement to provide GST/HST registration numbers to non-resident suppliers, platform operators

11 Aug - Argentina: VAT billing systems requirements under simplified regime

10 Aug - Ireland: Changes to local property tax

9 Aug - Ireland: Stamp tax and “bulk purchases” of houses

9 Aug - Italy: VAT rules for zero-rating of ocean-going vessels, pleasure boats

9 Aug - Unites States: Non-taxable cable television services (Colorado); sales tax relief for food establishments (Connecticut); retail sales tax nexus for out-of-state seller (Washington State)

6 Aug - Malaysia: Sales tax exemption

2 Aug - United States: Easy return shipping labels and logo set-up fees subject to sales and use tax (Virginia)

2 Aug - United States: Marketplace facilitator updates (Alabama, Missouri, New Mexico)

July 2021

30 Jul - Brazil: Temporary increased rate of social contribution on net income of banks, financial institutions

30 Jul - Pakistan: Sales tax and other indirect tax measures in provincial tax laws 2021 (Punjab, Khyber Pakhtunkhwa, Balochistan)

29 Jul - Belgium: Circular provides guidance for VAT on e-commerce transactions

28 Jul - Bahrain: VAT implications of commercial register “rental” arrangements

28 Jul - Hungary: Delayed implementation date, tentative VAT returns prepared by tax authority

28 Jul - India: Reimbursed discount or rebate subject to GST; maintenance fees received by housing cooperative subject to GST

28 Jul - Lithuania: VAT rate reduction for catering services, cultural and sports events

28 Jul - Mexico: List of 110 registered foreign providers of digital services (as of 30 June 2021)

27 Jul - Cyprus: Proposed deferral of VAT payments

26 Jul - United States: Franchise fee litigation, video services (Indiana); advertising materials not subject to use tax (Michigan)

26 Jul - United States: Marketplace facilitator legislation (Alaska, Colorado, Florida, Illinois, Kansas, Missouri)

23 Jul - Costa Rica: VAT and cross-border digital services

23 Jul - Hungary: Construction-related products subject to EKAER notification

22 Jul - Malaysia: Extension of time, sales and services tax reporting

22 Jul - Pakistan: Expanded sales tax on services (Balochistan)

21 Jul - China: Facilitating development of bonded refurbishment of medical equipment

20 Jul - Belgium: Extension of VAT relief measures

20 Jul - Serbia: Excise tax on alcoholic beverages, revised measures

19 Jul - Bangladesh: Income tax, VAT measures in Finance Act 2021

19 Jul - United States: Temporary rental of digital data subject to transaction privilege tax (Arizona)

15 Jul - Czech Republic: Guidance on VAT and e-commerce, pending transposition of EU VAT Directive revision

14 Jul - Belgium: Amendments to VAT exemption for medical and hospital care

13 Jul - Kenya: Digital services tax measures enacted in Finance Act, 2021

13 Jul - Sweden: Energy tax and changes to sustainability notices

13 Jul - Thailand: Guide regarding VAT and electronic services provided by non-residents

13 Jul - Vietnam: Update on tax treatment of e-commerce and digital transactions

9 Jul - South Africa: Carbon tax for 2020 is due 29 July 2021

8 Jul - Cambodia: Reminder to register for e-commerce license, permit

8 Jul - Russia: New requirements for foreign IT companies; VAT and tax implications

7 Jul - Montenegro: Amendments to VAT, individual income tax and labor laws

6 Jul - Australia: Review of GST and low-value imported goods

6 Jul - Malaysia: No sales tax on certain duty-free purchases at international airports

2 Jul - Belgium: Update on VAT law amendments

1 Jul - Germany: Place of supply of events for VAT purposes

1 Jul - Ireland: Reduced VAT rate for tourism and hospitality through August 2022

1 Jul - Spain: Services supplied by agent for performing artists, transactions subject to VAT (CJEU judgment)

June 2021

30 Jun - Malaysia: Clarification of extended service tax relief for hotels, accommodation operators

29 Jun - South Africa: Transfer pricing adjustments and implications for VAT purposes

28 Jun - EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021

28 Jun - Ukraine: Income tax and VAT implications of intra-group services

28 Jun - United States: Tangible personal property includes digital goods (Colorado); sales tax of restaurants (Connecticut); sales tax holiday (Florida)

25 Jun - Austria: The right to use software can qualify as VAT-exempt asset management (CJEU judgment)

25 Jun - Belgium: Proposed extension of VAT relief measures

24 Jun - Botswana: Amnesty for resolving VAT, corporate and individual income tax liabilities

24 Jun - Canada: QST measures introduced for non-resident businesses, platform operators (Quebec)

23 Jun - Australia: Land tax measures included in 2021 budget (South Australia)

23 Jun - Australia: Property tax measures in 2021-2022 budget (New South Wales)

23 Jun - United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers

22 Jun - Austria: No fixed establishment for VAT purposes, foreign person without Austrian staff (CJEU judgment)

22 Jun - OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”

21 Jun - Chile: VAT and real estate leases

21 Jun - Italy: New VAT rules for ocean-going vessels, pleasure boats

21 Jun - Italy: VAT relief and plastics tax delayed as part of support relief for businesses

21 Jun - United States: Manufacturing exemption for gas, electricity (Illinois); marketplace facilitator, tickets and admissions (Texas)

18 Jun - Puerto Rico: “Back to school” sales and use tax exemption

17 Jun - Hungary: “Green tax” on plastic shopping bags set to increase 1 July 2021

17 Jun - Malaysia: Sales tax exemption for certain petroleum sector goods

14 Jun - Pakistan: Indirect tax measures in Finance Bill 2021

14 Jun - United States: Marketplace facilitator, food and beverages (Colorado); mining excise tax (Nevada); taxable meal facilitator (Vermont)

11 Jun - Belgium: Extended deadlines for filing VAT returns

11 Jun - Spain: Final rules for digital services tax; first declaration is due July 2021

10 Jun - Canada: New GST/HST rules for non-resident businesses, effective 1 July 2021

9 Jun - Czech Republic: Status of digital services tax legislation

9 Jun - Czech Republic: VAT amendments regarding cross-border e-commerce; VAT refunds to UK entities post-Brexit

9 Jun - Ireland: Proposed changes to local property tax

 

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