Poland Implementation of Directive 2018/1910 regarding the so-called the Quick Fixes package – delayed till 2020, but already applicable as of Jan 1, 2020 24 December 2019
Belgium Royal Decree No 52 on the system of proof for exemptions from VAT on intra-Community supplies of goods 24 December 2019
Belgium Royal Decree on call-off stock arrangements revisions concerning immovable property and disproportionate tax fines 24 December 2019
Belgium VAT declaration for intra-Community transactions – new version EC Sales Listing 24 December 2019
Indonesia eCommerce: Govt lowers the price threshold of taxable goods to $3/consignment note from $75 24 December 2019
Iceland VAT exemptions on a progressive basis for taxable sales of electric, hydrogen, and hybrid vehicles 24 December 2019
Luxembourg VAT returns and summary statements for EU intra-community supplies and services must be electronically filed through the eCDF platform starting 1 January 2020 24 December 2019
Argentina Argentine Province of Buenos Aires and City of Buenos Aires impose turnover tax withholding systems on digital services provided by nonresidents 24 December 2019
United Kingdom Changes to tax rules for call off stock arrangements between member states 24 December 2019
European Union Airbnb Is Not Uber: VAT Reflections on the Airbnb Ireland Case (C-390/18) 24 December 2019
Spain Spain beyond the SII: The certified invoicing software to come (the TicketBAI project) 24 December 2019
United States New collection requirements for marketplaces take effect in Hawaii, Illinois, Michigan, and Wisconsin on 1 January 2020 24 December 2019
Luxembourg Council Implementing Decision authorizing Luxembourg to extend application of higher VAT registration threshold 24 December 2019
European Union Quick Fixes – Status per Dec 24, 2019 of the implementation in the Member States 24 December 2019