Ghana COVID-19: Extension of due date for filing of returns, waiver of VAT on donations of stock of equipment and goods 04 April 2020
Norway COVID-19: Approved: application of the 6% rate with effect from 1 April until 31 October 2020 04 April 2020
Zambia COVID-19: Removal of provisions which prohibited the claim of VAT on imported spare parts, lubricants and stationery 04 April 2020
Brazil Sao Paulo State Authorities establishes new procedures for importing goods within the state 04 April 2020
Tunisia Plans to tax foreign supplies of digital services purchased by Tunisia-based consumers 04 April 2020
Poland COVID-19: 0% VAT rate applicable on medical devices and medicinal products such as disinfectants, masks and protective suits 04 April 2020
Poland Reporting VAT payments to businesses (‘white list’) extended from 3 days to 14 days after payment 04 April 2020
Iceland Deferred filings and payments until 15 January 2021, limited fines or late payment interest and VAT refunds due to Coronavirus 04 April 2020
Croatia New proposal to allow businesses to pay VAT on sales invoices until customers have settled the liability 04 April 2020
South Africa VAT exemption on “essential goods” and full import duty rebate on importation during the COVID-19 pandemic 04 April 2020
Israel Israel defers periods for certain tax procedures in response to COVID-19; additional tax relief published 04 April 2020
Namibia COVID-19: Payment of all overdue and undisputed VAT refunds will be accelerated 04 April 2020
Indonesia Consumption of foreign intangible goods or services in Indonesia through an e-commerce system subject to VAT 04 April 2020
Cambodia Import duties on the import of goods used in prevention and treatment of COVID-19 will be exempted. 04 April 2020
Switzerland COVID-19: Default interest rate for VAT & other taxes decreased to 0% till Dec 31, 2020 04 April 2020
Honduras COVID-19: businesses that are non-operative are not required to file VAT returns 04 April 2020
China Hong-Kong: Revised guidance, taxation of digital economy and intersection with transfer pricing 04 April 2020
Canada COVID-19: Businesses may defer certain GST/HST* and QST** payments and remittances until 30 June 2020 04 April 2020
United Kingdom COVID-19: Barristers and advocates: Temporary changes – send any forms, returns or correspondence by email to HMRC. 04 April 2020