Germany Circular on storage of books, records and documents in electronic form and for data access 20 December 2019
Germany Proof of VAT-exempt intra-Community supplies – exemption can not be refused in case of letterbox address 20 December 2019
Germany VAT-free sale of endowment policies on the secondary endowment policy market 20 December 2019
Paraguay From 1 January 2020, Paraguay will extend 10% VAT to non-resident sales of digital services to consumers 20 December 2019
Germany False Understanding of Workshops for Disabled People: Court Sees no Room for a Reduced VAT Rate 20 December 2019
Australia If you don’t have an ABN for your business, other businesses have to withhold 49% of their payments to you. To register for GST you must get an ABN. 20 December 2019
European Union EU VAT Treatment of Insurance and Financial Services (Again) Under Review 20 December 2019