The EU’s VAT e-commerce package is simplifying VAT rules on cross-border sales to EU-based customers. This post addresses the package’s final measures, which will affect the supply of services by both EU and non-EU businesses.
The European Commission has postponed the implementation date of the VAT e-commerce package to 1 July 2021.
In January 2021, the EU will implement new VAT rules on products sold across borders through online platforms such as Amazon and eBay. Companies selling tech gadgets, clothing and other tangible goods to EU-based customers must comply.
Mexico has joined the growing list of countries imposing a digital tax. In this case, Mexico has extended its VAT law to cover certain digital services provided by foreign suppliers.
The EU adopted a VAT Action Plan in 2016, and four so-called “VAT quick fixes” from the plan are going into effect in January. The quick fixes apply to all businesses — both EU- and non-EU-based — that trade in the bloc. We summarize the fixes and tell you how they apply in three common cross-border supply situations.
U.S. state sales tax requirements on businesses are complex, vary by state and differ significantly from similar requirements found in other countries. This post outlines the basics of U.S. state sales tax. The information applies to any business — U.S.- or non-U.S.-based, online or brick-and-mortar — that sells to customers in the United States.
In September 2018, Indian authorities ruled that a certain local supplier was providing marketing, sales-promotion and post-sales support services that could not be considered passive marketing activities. Many corporate groups doing business in India will need to reevaluate their indirect tax positions in light of the recent ruling.
Starting January 1, 2019, Russian tax authorities will require foreign B2B electronic services providers selling to businesses in Russia to register for and collect VAT and make payments to local authorities. The new rules are in Russia’s federal law 335-FZ, “On Amending Part I and Part II of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation,” passed in 2018.
B2B e-services providers that sell to customers in Russia need to be aware of changes to Russia’s VAT rules, which take effect January 1. We tell you what businesses need to register, how to register and how to account for VAT in Russia.
We tell you what UK VAT payers can expect to face if the UK can’t reach an agreement with the EU about the terms of its exit.
Starting January 2020, Singapore will make cross-border digital service supplies subject to Singapore GST.
A parliamentary report estimates the UK throws away 2.5 billion disposable coffee cups each year, “enough to stretch around the world roughly five and a half times.” Fewer than 1 in 400 are recycled. The report recommends a 25p (about 33-cent) levy on coffee cups, part of a trend of European lawmakers addressing the growing problem of single-use plastic waste.