Netherlands From 1 April 2020, only an exporter who is established in the Union may be entered in box 2 of the export declaration 19 November 2019
France Electronic invoicing mandatory for very small-sized enterprises serving public sector 19 November 2019
European Union AG opines on independent EU subsidiary as VAT fixed establishment of non-EU parent 19 November 2019
Czech Republic The Czech Republic Authorized to Apply Generalized Reverse Charge Mechanism 19 November 2019
Portugal Portugal delays the introduction of live VAT invoice reporting for non-residents until January 2021 19 November 2019
United States Sales tax and digital downloads (Arkansas); computer software and sales tax (Indiana); sales tax on car subscription service (Tennessee) 19 November 2019
Netherlands Netherlands issues Q&A notes as part of legislative process for mandatory disclosure regime 19 November 2019
Germany EU requests that Germany end their F22 VAT Certificate marketplace obligation 19 November 2019
Australia Australia introduce GST to foreign businesses selling accommodation in the country 19 November 2019