Here’s a summary of what we see happening around the globe in respect of COVID-19 since our last update of 12 April 2020 (which can be found HERE)
For your convenience, we have grouped the articles by region and then by country, sorted from new to old.
Note that some articles cover multiple countries, so it’s useful to review these as well to find out if there are measures introduced in your country.
If there are developments in your country that are not yet listed, please LET US KNOW.
For the latest information about COVID-19 VAT/GST related developments, please visit this LINK.
Stay safe!
- EY Global Tax COVID-19 Response Tracker – updated till July 19, 2020
- VAT and leases of premises at the time of COVID-19
- VAT reduction measures vs Covid-19
- COVID-19: Global measures (63 countries) taken on VAT rate reductions, exemptions and donations (Status July 8, 2020)
- Temporary reduction of VAT rates: nightmare for businesses and tax authorities
- Covid-19 VAT rate cuts
- OECD published an updated version of its short-term tax policy measures database as a reaction to COVID-19
- Economic stimulus package: where you save with the VAT reduction
- EY COVID-19 Customs and Excise Considerations Tracker – Updated till May 28
- Recovery from the COVID-19 crisis What role will tax policy play in supporting recovery?
- COVID-19: EMEA VAT specific measures
- COVID–19 Grant Thornton: Global VAT/GST measures (Update June 6)
- COVID-19: The impact on VAT/GST systems
- VAT rate changes are enforced or debated around the world
- COVID–19: EMEA VAT specific measures
- Consumption tax revenues under Covid-19: Lessons from the 2008 global financial crisis
- Covid-19 – Managing VAT in the Post-Crisis Period
- COVID-19 and VAT changes for events hosts
- COVID-19 Customs and Excise Considerations Tracker
- COVID-19 Tax Measures Resource – tool enables to get the measures per country
- COVID-19 VAT Cashflow Tips (Part Two)
- COVID-19 VAT considerations: Potential VAT cash flow and recovery opportunities
- COVID-19 VAT tips for businesses
- COVID-19: Links to regularly updated global VAT developments from consultants/service providers – UPDATED
- Covid-19—Managing VAT in the Post-Crisis Period
- EY Tax COVID-19 Response Tracker – updated till April 26, 2020
- Primary Changes to eVAT and e-Invoicing Compliance
- VAT and economic crisis
- Delay on June VAT returns from 31 July to 5 August 2020
- Legislative approval ‘vital to increase value-added tax’ in Bahrain
- Saudi Arabia delays VAT payments by 3 months on COVID-19 crisis
- IMF did not recommend Saudi Arabia VAT tripling, official says
- VAT rate triples to 15% as from July 1, 2020
- GAZT stresses: New VAT rate applicable only from 1 July 2020
- VAT standard rate to increase from 5% to 15% from 1st July 2020
- Deloitte GCC Indirect Tax Weekly Digest
- Extended deadline for excise tax (COVID-19)
- Extended VAT return filing for the March return to 28 May 2020
- Extended VAT return, VAT payment deadline (COVID-19)
- UAE not to hike VAT rates and follow Saudi move
- VAT Management & Cash Flow Optimization
- VAT return filing and payment deadline extended
- 5% VAT rate also applies to accommodation services (hotels), campsites and e-books (effective July 1, 2020)
- Austria Publishes Law for Reduced VAT Rate (10%) on Non-Alcoholic Beverages
- Reduction of VAT rate to 5% from 1 July till 31 December for certain supplies
- VAT rate reduced to 5% for café, restaurant and similar hospitality services, and entrance to cultural, cinema, sporting and other live venues
- Cash register reporting obligation during temporary closure due to COVID-19
- COVID-19: deadline for submitting the annual VAT return for 2019 has been extended to 31 August 2020
- COVID-19: No VAT on protective masks till August 1, 2020
- Payment of fees and duties suspended, extension of payment deadlines and tax exemption for corona assistance
- VAT reduction to zero percent for deliveries and intra-EU purchases of respiratory masks
- Tax provisions in third package of stimulus measures (COVID-19)
- COVID-19: Exemption of the donation of computers to schools will be extended up to 31 Dec 2020
- Circular 2020/C/86 on the temporarily reduced VAT rate of 6% for some restaurant and catering services
- Circular on temporary rate reduction for restaurant and catering
- Approval of the VAT rate reduction from 21% to 6% for the Horeca sector until December 31st 2020
- Covid-19: Extended payment terms for import VAT
- Donations of medical devices to medical facilities are VAT exempt between March 1 till Sept 1, 2020 – Formalities needed!!!
- VAT advance payment in December is suspended
- Belgium Provides List of Goods that are Exempt from Import Customs Duties and VAT for COVID-19
- Donations in kind of PPE and computers VAT free from 1 March 2020 and 31 July 2020
- During COVID-19, should there be indirect tax on medical supplies?
- Government agrees to reduce VAT from 21 to 6% for restaurant and catering sector
- No longer extension of VAT deadlines
- Overview of COVID-19 measures
- Proposal to reduce the VAT for the horecasector to 6%
- VAT rate on catering, restaurant and cafe services to be reduced to 6%
- April VAT returns and EC Sales listing to be filed before June 5, 2020 and to be paid by July 20, 2020
- Belgium Issues Release on VAT Return Deadlines and Refunds for March 2020
- Belgium Reduces VAT Rate to 6% on Masks and Hydroalcoholic Gels for COVID-19
- Circular 2020/C/54 on the temporary exemption from VAT on imports (Covid-19)
- Circular 2020/C/58 on donating goods to certain institutions and donations in kind
- Circular 2020/C/65 on the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels
- COVID-19: Additional delay for payment of VAT
- COVID-19: March 2020 return to be filed before May 3, 2020 to get your refund within the normal period
- COVID-19: No specific formalities for the deferral measures for VAT
- Q&A on Indirect tax filing and payment reliefs, cancellations, horeca, donations, …
- Reduction VAT rate on PPE approved by Council of Ministers via Royal Decree on May 2, 2020 (update)
- Which VAT rate applies to the supply of medical devices, medicines, etc.?
- BOSNIA AND HERZEGOVINA
- Donation of Medical Equipment and Resources Exempt from Indirect Taxes
- Dzakula: there will be No Delay in Paying of VAT in Bosnia and Herzegovina
- Indirect Tax Exemption on Equipment and Resources for COVID-19
- Bulgaria clarifies reduced VAT Rate for restaurant and catering services
- Bulgaria implements VAT exemption on imports of goods to combat COVID-19
- COVID-19: Exemption from VAT of goods required from third countries
- Reduced VAT Rate to Support Restaurant and Catering Sector
- VAT cut for restaurants and hotels to take effect this year
- VAT rates for restaurant services (till end of 2020) & printed books to be cut to 9%
- COVID-19: Deferral of VAT payments for returns due end of April and May 2020
- Tax relief includes payment deferrals, exemptions and filing extensions (COVID-19)
- VAT treatment of donations, VAT on imports
- Reduced VAT rate of 5% applies to hotel accommodation, restaurant and catering and transportation services on a temporary basis
- Commission approves €33 million Cypriot scheme deferring payment of VAT to support companies affected by coronavirus outbreak
- Cyprus – 5% Reduced VAT Rate on tourism accommodation and catering sector services
- Cyprus: plans to temporary reduce the VAT rate on restaurants and hotel accommodation from 9% to 5% as from 1 July 2020 until 10…
- The Cyprus VAT Association (CYVA) has realised its first webinar ‘VAT: Measures against the pandemic’
- Changes to VAT periods and deadlines
- COVID-19: Decree on prepayment of 30% of the VAT due by taxpayers, submit monthly instead of quarterly tax returns
- COVID-19: VAT returns for specific taxable persons are switched from quarterly to monthly
- MoF withdraws decree for paymemt of VAT on account
- Relief from import duties and VAT exemption on imports needed to combat COVID-19
- VAT reporting periods changed for months from 1 January until 30 June, with VAT payments due as per a defined schedule
- COVID-19: Extension until 31 July 2020 of the waiver of VAT in respect of certain gratuitous supplies
- Czech Parliament Approves COVID-19 Package Including Loss Relief and VAT Rate Reduction
- Reduction of VAT, road tax rates (COVID-19)
- Czech Republic Allows Electronic VAT Submissions
- Reduction of the VAT rate to 10% (from 15%) would apply to accommodation services, entrance fees for cultural and sports events
- Delay of submission of Control Reports until 31 July 2020
- Proposal for VAT exemption from goods that are supplied free of charge
- VAT Exemption on Gratuitous Supplies for COVID-19
- VAT lottery ends
- VAT Payment deadlines extended
- COVID-19: Interest-free VAT “loans” to certain companies
- Denmark delays VAT reporting and payments for coronavirus
- EU prolongs import duty relief, VAT exemption on medical goods in view of COVID-19
- Commission prolongs VAT and customs duties relief for medical equipment imports
- EU coronavirus recovery package new taxes – VAT-based own resources, nonrecycled plastic packaging waste tax, carbon border adjustment…
- EU: More time for countries to comply with REX system (COVID-19)
- State Aid: Commission recommends not granting financial support to companies with links to tax havens
- COVID-19 drives VAT changes
- European Tax Cuts Aim to Help Restaurants Survive Reopenings
- Member states introduce temporary reduced VAT rates in light of COVID-19
- VAT Rate Changes – Key Economic Lever or Just Another Burden for Businesses?
- Coronavirus Guide – VAT Changes in Europe
- Coronavirus: European Commission waives customs duties and VAT on the import of medical equipment from non-EU countries
- Covid-19 Drives Momentum to Recast the EU VAT System
- Food businesses urged to be aware of VAT obligations as sales rocket during COVID outbreak
- 13th Directive Deadline still set for June Despite COVID-19
- Coronavirus: Commission adjusts export authorisation scheme for PPE to suit current needs
- COVID-19 response: import duties relief and VAT exemption
- Covid-19 VAT measures introduced by EU tax authorities
- COVID-19: EU granted VAT exemption on selected imports which could not be 0% VAT rated in case of intra-EU supplies. Buy non-EU?
- COVID-19: Inconsistent VAT reliefs create confusion with businesses in the EU
- COVID-19: Measures taken by countries related to donations in the EU (+Serbia, Switzerland, Norway) – Not a lot …..
- COVID-19: Measures taken by countries related to donations in the EU (+Serbia, Switzerland, Norway) – Update April 29, 2020
- COVID-19: Updated information on pandemic-related changes in customs clearance
- European Commission work programme for 2020 – indirect taxes
- Further EU VAT Measures in Response to Coronavirus
- Member States see inequality in state aid measures COVID-19
- VAT rate changes in the EU due to COVID-19 – more than you think ….. (update April 30)
- Few European Union countries and Norway reduced VAT rates on selected products due to COVID-19
- Insight: VAT and the Virus
- COVID-19: Zero VAT rate proposed for goods used for testing and prevention
- Finland Announces Fourth Supplementary Budget Proposal Including VAT Exemption for PPE
- Temporary Return of VAT Paid and Further Reduction in Late Payment Interest Rate
- VAT paid earlier in 2020 can be claimed back and paid later
- One-Month Tax Return Extension and VAT/Customs Exemption for Imported Medical Devices Due to COVID-19
- VAT loans allow for a temporary refund of VAT payments against an interest charge of 3%
- VAT refund (13th Directive) deadline extended to 30 September 2020
- COVID-19: PDF / Scanned paper invoice accepted as electronic invoice
- Monaco Extends 13th Directive VAT Deadline by 3 months
- Official bulletin on the application of the reduced VAT rate on PPE’s – importer to issue a rectificative return and to ask for the reimbursement…
- Order on Reduced VAT Rate for Protective Mask and Personal Hygiene Products
- VAT measures introduced to address impact of COVID-19
- Accelerated reimbursement for corporate tax and VAT
- Contactless limit increases to € 50
- Covid-19 and the French VAT returns: Tax authorities propose new practical arrangements for businesses facing difficulties
- COVID-19: Tracks and solutions to manage your VAT reporting obligations in these troubled times
- Delay of new exporter of record EU rule changes due to COVID-19
- New measures: VAT rate reduction on certain products needed for the fight against Covid-19
- Reduced rate of 5,5% is now applicable to intra-Community acquisitions of certain protective equipment and personal hygiene products
- Reduced VAT rate of 5.5% for masks, protective clothing and products intended for personal hygiene
- Towards a reduced VAT rate of 5.5% for masks
- Guidance on temporary VAT rate reduction, through December 2020
- Majority of German SME associations against temporary VAT reduction: survey
- BMF: Flat-rate for the distribution of total sales prices in the catering and hotel industry
- Amazon’s Value Added Taxcalculation service oversleeps changes in the law – What are the consequences?
- Businesses have moral obligation to pass on VAT cut to customers: German minister
- German Federal Ministry of Finance published the final administrative circular dealing with the VAT rate reduction
- German lower house backs VAT cut
- German VAT rate decrease approved by Bundesrat
- Reduction of VAT gives economy a boost of 0.2 percentage points
- German Ministry of Finance announces more details regarding VAT rate cut
- German Ministry of Finance issues draft administrative guidelines on VAT rate changes
- Germany approves VAT cut to counter COVID-19 impacts
- Mazars (free) webinar: reduction of VAT rates and IT implementation
- Processual and technical challenges: Change in the German VAT rate in the covid-19 crisis recovery package
- Reduction of VAT rate and its impact on consumption
- Temporary VAT cut will provide short-term boost to retails, analysts say
- Update on VAT rate reduction: Non-objection rule gives businesses one additional month for implementation of necessary changes
- Update VAT rate changes/import VAT
- Temporary VAT reduction in Germany – SAP Business ByDesign
- Delay of 2019 13th Directive reclaims deadline for businesses from 30 June to 30 September 2020
- Extending Reduced VAT Rate to Restaurant and Catering Services from 19% to 7% from 1 July 2020 until 1 July 2021
- German Cabinet Approves COVID-19 VAT Cut For Catering
- Standard VAT rate reduced from 19 to 16 percent and reduced tax rate will drop from 7 to 5 percent between July 1 and Dec 31, 2020
- VAT changes and practical aspects to be considered
- VAT relief included in draft legislation (COVID-19)
- COVID 19: Summary of measures introduced to combat the effects of the coronavirus
- In catering, the VAT on food is to be reduced to 7% from July 1, 2020 until June 30, 2021
- KassenSichV (TSE) deadline postponement because of COVID-19?
- Reduced VAT Rate for the Restaurant Industry / Extension of the Transitional Period for sec 2b for the Public Sector
- VAT rate changes on German restaurant services
- Greece 4 month VAT payment deferment for coronavirus
- Greece adopts favourable VAT measures to strengthen the tourism
- Greece to cut VAT on coffee, soft drinks as part of stimulus package
- Greece’s tourism sector drops VAT as part of efforts for tourism relief
- Lower VAT for Greece’s Transport to also Apply to Taxi Fares
- Temporary VAT rate decreases for transport, coffee, non-alcoholic beverages, etc
- VAT debts of the May VAT return only due end of September
- VAT reductions on coffee, tea, soft drinks and tickets (proposal)
- COVID-19 pandemic: emergency tax measures – accelerated refunding of income tax and VAT introduced
- COVID-19: 6% VAT rate for products needed to protect against the virus (eg. hygienic masks, gloves, antiseptic solutions, etc.).
- E-invoicing delayed until June 2020
- Greece Clarifies Application of 25% VAT Discount for Timely Payment
- Greek Islands Want Return to Lower VAT Rates in View of Covid-19 Damage
- VAT Exemption on Imported Goods for COVID-19
- Hungarian Opposition Party LMP Proposes Reducing VAT On Basic Foodstuffs
- 2.5% retail turnover tax 1 May for the duration of the COVID-19 crisis
- Expedited refunds of VAT (COVID-19)
- Hungary has introduced a COVID-19 emergency bank tax
- Hungary to Tax Retailers for Revenue in Fight Against Virus
- Payment relief shall not be granted or VAT taxpayers of a tax group during the period of the tax group
- Refund VAT to SMEs within 30 days and 20 days for “reliable taxpayers”
- Special retail tax in Hungary due to the COVID-19 situation
- Payment deadlines have been extended again due to Covid-19
- Jan and Feb return payment has been extended again
- Ireland cuts VAT rate from 23 to 21%
- Irish central bank governor sceptical about VAT cut
- Potential tourism and hospitality VAT rate reduction from 13,5% to 9,5% due to Covid-19
- VAT Rate ‘Crippling’ For Yoga Studios
- Charities VAT Compensation Scheme – extension to closing date for submitting claims
- Extension of the Closing Date for Submitting Claims of Charities VAT Compensation Scheme to August 31, 2020
- KPMG calls for zero rate VAT as data shows slow pick up in economic activity
- Ireland Announces Zero Rate of VAT on Domestic Supply of Personal Protective Equipment
- Ireland Announces Zero Rate of VAT on Domestic Supply of PPE
- Temporary VAT zero rating of supplies of personal protective equipment, ventilators and other medical products
- Temporary zero rating of supplies of medical equipment for the treatment of patients with Covid-19
- The application of the Capital Goods Scheme and the VAT treatment of Donations or Gifts of goods or meals
- VAT debts due from 1 March 2020 will be parked for a period of 12 months
- Isle of Man cuts VAT on food and attractions to 5%
- The end of the VAT deferral period
- COVID-19 – Treasury Extends VAT Relief for Personal Protective Equipment tilll Oct 31, 2020
- Isle of Man: VAT reduction on food and attractions to stimulate business
- Isle of Man Issues Notice to VAT Registered Traders on Deferral of VAT Payments
- VAT Zero Rating for E-Publications and Personal Protective Equipment
- Italy Postpones Deadline for Certain Tax Payments
- Govt considering short-term VAT cut says Conte
- Italian ministers have been raising the prospect of a VAT rate cut
- “super-reduced” 5% rate of VAT for supplies of certain medical goods, but VAT exempted as of May 19 till December 31, 2020
- Cancellation of regional tax on productive activities (IRAP) payments due in June (for calendar-year taxpayers)
- Italy enacts “Relaunch Decree” to manage COVID-19 crisis: Indirect tax implications
- Italy withdraws VAT rise to 25% on COVID-19 worries
- Relaunch decree: Masks exempt from VAT until the end of the year
- Tax relief measures in “Relaunch decree” – Prepopulated VAT returns delayed till Jan 1, 2021
- “Cura Italia” and “Liquidity”: between clarifications and interpretative doubts
- COVID-19: VAT exemption for the supply of respiratory face masks & no VAT rate increase in 2021 [DRAFT]
- Foreign businesses can also benefit from postponement of VAT related filings
- Notice on deferral of VAT return, payment due dates (COVID-19)
- Upcoming government decree will lift VAT on facemasks and other PPE, sources said Friday
- Update of technical requirements on SDI will not be enforced until 31 December 2020
- Publishers call for reduced VAT on books
- Rules that help improve cash flows arising from VAT in the COVID-19 emergency
- Luxembourg Revokes Administrative Tolerance for VAT Declarations
- VAT administrative tolerance revoked as of 12 May 2020 (COVID-19)
- Bill for Formal Extension of Tax Return Deadlines and Statute of Limitations for COVID-19
- Covid-19 : VAT and INTRASTAT declarations in Luxembourg
- Extended Intrastat filing deadlines February – May 2020
- Speedy refunds of VAT credits due to businesses on balances below €10,000
- Suspension of penalties on all delayed filings
- VAT Payment Deferral for Taxpayers Impacted by COVID-19
- VAT considerations associated with COVID-19
- Clarification of VAT Deferment due to COVID-19
- Reduced VAT Rate on Protective Face Masks
- Covid-19: Plans for VAT refund program and VAT rate reduction from 20 to 15% for specific industries
- COVID-19: VAT Refund Programme
- Moldova Cuts VAT Rate for Hospitality Sector Due to COVID-19
- Form for postponement of VAT payment
- Temporarily reduction of VAT rates as in Belgium and Germany not possible due to tax authorities’ rigid IT systems
- Answers Parliamentary questions written consultation about the VAT zero rate on mouth masks
- State Secretary looks at temporary VAT rate reduction
- 9% VAT for sterile cotton buds for medical purposes
- Extension of the COVID-19 measures till Sept 1, 2020
- Sterile Cotton Swabs for Medical Purposes Subject to 9% VAT Rate
- Temporary VAT zero rate on supply of protective face masks from 25 May to 1 September 2020
- Bankruptcy within a VAT group
- COVID-19: Free provisioning of medical aids not subject to VAT
- COVID-19: Hiring of care personnel outside VAT, VAT free donations of medical supplies and equipment, Reduced rate on sports…
- COVID-19: Outsourcing healthcare workers, free provision of medical supplies, reduced VAT rate for fitness lessons
- Lending healthcare staff temporarily outside scope of VAT
- Letter to Parliament: additional tax measures related to the corona virus
- Outsourcing healthcare workers & Medical supplies and equipment supplied free of charge
- Policy decision on corona crisis emergency measures
- Suspension of sending invoices does not lead to a postponement of VAT
- VAT measures outsourcing healthcare personnel and provide medical aids
- VAT when donating medical supplies and medical equipment
- Discount for bad debts in VAT
- Presidential election 2020: Candidate Andrzej Duda in favour of low(er) VAT rates
- Handsanetizers taxed 8% VAT rate
- New JPK_VAT only from October 1, 2020?
- Plan to introduce a 1.5% tax on certain revenue of streaming providers
- Postponed deadline for compulsory cash register replacement
- Postponement of submission of electronic VAT registers
- 0% VAT for donations of portable computers to schools
- Anti-crisis shield 2.0: Reduced VAT rate (0%) for laptop/tablet donations
- Submission of a VAT declaration necessary for support under the Financial Shield
- Update of the JPK_VAT information brochure
- VAT relief for school equipment: 0% VAT rate for free delivery of computer hardware in the form of portable computers such as…
- Extension of the deadline for submission of the VAT Return and payment
- Deadlines extended for VAT returns and payments for May, June 2020 and Q2 2020
- Delays to VAT payments
- VAT measures to support taxpayers and health care industry approved
- VAT on gyms and health club membership is to be reduced to 6%.
- COVID-19: option to pay VAT by instalments without incurring late payment penalties or interest
- Delayed VAT return filing and payment of VAT
- Indirect tax stimulus measures in response to COVID-19
- Law published with VAT measure for the COVID-19
- VAT exemption and reduced VAT rates to health-related products on the IC supply and acquisition of goods
- Temporary VAT exemption for medical equipment
- Postponement of payments of fiscal obligations (including VAT) until 25th October. Extension of VAT refund with subsequent control until 25th…
- Companies’ VAT registration will be performed with a subsequent risk analysis by the tax authorities
- Reimbursement of customs duties and VAT on imports of goods used in COVID-19 crisis
- COVID-19: Extension of VAT refund with subsequent control
- No import VAT is paid to customs during the state of emergency on PPE
- COVID-19 Pandemic: Ministry of Communications Proposes to Abolish Zero VAT Rate on Sale of Intellectual Property
- Recent VAT developments in Russia: VAT treatment of face masks, VAT exemption for medical products, and more
- Reduced VAT Rate Applies to Sale of Medical Supplies Aimed to Combat COVID-19
- New deadlines for reporting and tax payments
- COVID-19: a VAT exemption for supplies of goods/services without consideration to the Ministry of Healthcare
- COVID-19: VAT exemption for donations to Ministry of Healthcare, etc
- COVID-19: VAT exemption on supplies of goods and services without consideration to certain health institutions
- Defiscalization of fiscal cash registers during temporary closure due to a COVID-19 state of emergency
- Medical equipment for which VAT exemption for supplies is applicable
- VAT exemption for supplies of protective and medical equipment
- VAT exemption for supplies of medical equipment from within the European Union
- Virtual events and VAT under the light of the CJD Geelen case (C-568/17)
- Spain Allows Tax Procedures to be Held Digitally Due to COVID-19
- Family lawyers ask to eliminate VAT to guarantee access to justice
- Guidance of the application of the 0% VAT rate on COVID-19 supplies
- 0% VAT rate on PPE’s supplied to Public Law entities (hospitals, etc) till July 31, 2020
- Canary Islands – Tax reliefs for medical goods and activities
- Council of Ministers approved a royal decree extending the deadline to file tax returns for small and medium enterprises (SMEs), due to the…
- COVID-19: Automatic extension of deadlines for tax filings for SME’s
- COVID-19: Extension of deadlines for the filing and payment of taxes for small companies
- Extended VAT return deadline of 20 May further extended to 30 May 2020
- Extension of deadlines for the filing and payment of taxes for small companies
- Further measures to address the economic and social impact of COVID-19
- Instructions for requesting deferrals RDL 7/2020 and RDL 14/2020
- Law enacted – 0% VAT on certain supplies of sanitary equipment, 4% VAT on electronic books, newspapers, magazines
- Measures in response to COVID-19
- SII Real Time VAT Reporting COVID-19 Update
- Spain allows VAT registrations submitted online
- Spain enacts VAT rate reductions to mitigate impact of COVID-19
- VAT rate from 21% to 4% to e-publications (as of April 23, 2020) and 0% VAT for PPE to health centers
- New information due to Covid-19 regarding VAT treatment of bad debts
- The Coronary-related VAT information page has been updated
- New guideline regarding bad debts
- Needs for urgent action on Covid-19
- Apart from some exceptions, delay of VAT payments and filings for February and March, or Q1 2020
- February/20 and March/20 VAT Declaration and Payment Dates Are Extended until 28 April 2020
- Submission of e-ledger has been postponed
- The Cabinet of Ministers has adjusted the list of medicines that are exempt from VAT
- Ukraine wants to abolish VAT on internal flights
- How to adjust VAT in case the spectators return the tickets for entertainment events?
- Supply of VAT-exempt medical devices: another explanation from the SBGS
- What VAT exemption code is indicated in the PN when supplying medical goods?
- Clarified the application of the VAT exemption granted to suppliers of pharmaceuticals and medical equipment
- Medical Goods Transactions: The nuances of showing up on VAT returns
- Plans to reduce VAT to 7 percent from 20 percent for high-tech goods due to Corona
- The head of the tax service of Ukraine about Scheme Credits, VAT Fraud, Budget Revenues and Fiscal Fiscalisation after the Coronary Crisis
- Updated List of VAT-Exempt Medical Supplies In Force
- VAT rate on domestic electricity and untilities will be cut to 10%
- Pay no import duty and VAT on medical supplies, equipment and protective garments (COVID-19), extension till Oct 31, 2020
- HMRC issues guidance on temporary VAT rate reduction
- How to treat certain expenses and benefits provided to employees during coronavirus
- Plans to extend MTD to businesses below registration threshold but which have voluntarily VAT registered
- Campsites reopen: VAT slash sees surge in bookings across UK holiday parks
- Coronavirus: Theatres eligible for Sunak’s VAT reduction
- HMRC confirms reduced VAT rate will apply to attractions that are not eligible for cultural VAT exemption
- HMRC have updated the Flat Rate Scheme guidance to reflect the temporary VAT rate deduction on hospitality
- HMRC Policy paper – Information on the reduced rate of VAT for hospitality, holiday accommodation, and attractions
- How to pay VAT due on time
- Latest on overseas claims from the UK
- Temporary rate reduction, VAT for hospitality and tourism sector (COVID-19)
- The temporary reduced rate of VAT for leisure and hospitality may not be as simple as it seems
- UK gov slashes VAT on concerts
- VAT rate reduction FAQs
- Cancel VAT registration – Deregister online or use form VAT7 to cancel your VAT registration.
- Gibraltar – Extension of Import Duty Waiver for COVID-19 and Introduction of a New Duty on Personal Imports to Promote Local Purchases
- HMRC extended the temporary zero rating on PPE for a further three months, now ending 31 Oct 2020
- HMRC Guidance – VAT: reduced rate for hospitality, holiday accommodation and attractions
- HMRC guidance: Destroying spoilt beer, cider, wine or made-wine during coronavirus (COVID-19)
- HMRC Guidance: Which attractions are eligible for the temporary reduced rate of VAT?
- Hospitality VAT cut considered as industry bodies call for further action
- UK reduces VAT on hospitality (food & non-alcoholic drinks) and tourism (accomodation & attractions) to 5% as of July 16, 2020 till Jan 12, 2021
- VAT Rate cut – Tourism & Hospitality Sectors
- What to do if you have paid VAT instead of deferring it during the Covid-19 VAT deferral period?
- Who really benefits if the government reduces the VAT rate?
- Planning for a VAT Rate Change
- Businesses urged to reinstate VAT direct debits
- Chancellor Rishi Sunak reviews plans to slash VAT from 20% to 17% to boost the economy
- Changes to notifying an option to tax land and buildings during coronavirus
- Compliance Reviews restart but HMRC offer more Time & Reasonable Excuse criteria
- HMRC have deferred over £20,000,000,000 of VAT payments due to the Covid-19 related restrictions.
- Revenue and Customs Brief 9 (2020): delayed VAT repayments to overseas businesses
- Revising property lease terms and barters – the VAT implications
- Rishi Sunak plans VAT cut to kickstart the economy amid coronavirus carnage
- UK to follow Germany with Covid recovery VAT cut?
- VAT payment deferral period ends on 30 June 2020
- Additional time for zero rating exported goods due to the coronavirus
- COVID-19 measures for indirect tax
- Donated PPE & the Business Gift VAT rules
- Export time limit extension – a relaxation during the pandemic
- Making Tax Digital Phase 2: Delayed until further notice
- Managing the impact of coronavirus on VAT recovery for charities
- Opting to tax land and buildings – extension of time limit to notify HMRC
- Procedures where VAT returns have been paid in error
- VAT Section 55A – Specified Services and Excepted Supplies – Change of Commencement Day and Amendment
- Bad Debt Relief – Increase due to coronavirus. A guide
- Current VAT points of interest – VAT and donations, VAT and the construction sector, single and multiple supplies
- Deferment account easement for duty and import VAT
- Deferral of VAT payments due to coronavirus (COVID-19) – Last update May 1, 2020
- HMRC policy regarding donated mask and hand sanitiser
- HMRC urges businesses using VAT deferral to cancel direct debits
- Import duty and import VAT payments due 15 April 2020
- Import duty and VAT relief for certain medical equipment and materials
- Is going digital during COVID-19 triggering additional VAT obligations?
- Jersey reduction in the GST exemption threshold on imports deferred to January 2021
- Maintaining leisure facilities through and after COVID-19 – the VAT perspective
- Personal protective equipment (PPE): export control process
- Potential deferral of import VAT and duty
- PPE Equipment – Temporary VAT Relief Announced
- Reminder to apply for Import VAT Payment Extension before 15th May
- Temporary VAT zero rate for personal protective equipment (PPE)
- Temporary VAT zero rating for personal protective equipment
- VAT cut: Experts predict VAT will be slashed to boost UK economy after coronavirus
- VAT relief to cover fire authorities and NHS fighting coronavirus
- Delaying Import duty/VAT payments as a result of COVID-19
ASIA-PACIFIC
- No GST: Call for ‘tax holiday’ to revive Australia
- Don’t forget to adjust your GST on the cancellation of contracts
- ATO Offering to Backdate Applications of Deferred GST to 1 April 2020
- Change your GST reporting cycle
- Deferring GST for importers
- NFP (not-for-profit): Adjusting GST due to COVID-19
- Notice on Deferring GST for Importers
- Bangladesh Extends Exemption from Import Taxes on Medical Products and Protective Equipment
- Bangladesh waives penalties on late VAT payment amid COVID-19 outbreak
- SMEs to be gifted with turnover tax cut
- VAT measures to boost economy facing Covid-19
- China Extends COVID-19 VAT Relief for Small-Scale Taxpayers
- VAT exemption helps development of the film industry post coronavirus
- Extension of COVID-19 VAT measures for SME until end 2020: SME pay at 1% instead of 3% (Hubei province exempt)
- VAT exemption on interest income from loans to small businesses extended
- GST compensation period: States likely to push for five-year extension
- Handsanitizers taxable at 18%, exemption as ‘essential commodity’ not available under GST
- Evasion of GST in respect of Hand Sanitizers (Alcohol Based)
- Deferral in the timing of VAT reporting
- GST Council eases compliance burden for businesses
- GST Refunds: Pre- and Post-COVID-19 Comparison
- Haryana seeks lower GST on textiles and fertilizers
- Delhi govt withdraws ‘special corona fee’ on alcohol from June 10, but lifts VAT
- Firms may get input tax credit for masks, PPEs
- GST Council meeting likely to be held on June 14
- GST Newsletter April: COVID-19 Tax reliefs
- India rules out GST waiver for businesses to fight virus woes
- Retailers, small businesses not registered as MSMEs eligible for emergency credit
- Tamil Nadu extends various GST Returns Due Dates
- Amusement parks seek industry status, stimulus package
- Businesses can claim GST refund for services, goods contract cancellations
- COVID-19 measures on extension of due dates for filing and payment etc
- COVID-19: CBIC launches e-delivery of pdf Gate pass and Final Bill of Entry to Custom Brokers and Importers
- COVID-19: Simplification of the GST regime
- Effective use of Technology enables Goa Central GST Commissionerate to Administer Taxation Remotely
- Electric vehicles seek GST refund
- FAQs on Compliance Relaxation during Covid-19 Era
- Government unlikely to exempt GST on masks, ventilators, PPEs as it would lead to blocking of ITC
- GST Council Newsletter March 2020
- GST Due Dates Extended – Summarized
- GST implications on CSR & Donations
- GST rates and the medical devices industry
- India GST coronavirus measures: move to cash-based VAT payments, bad debts, ….
- Postponed filing deadline for GST return, GST actions (COVID-19)
- Preliminary Refund of VAT Overpayment
- COVID-19: Preliminary refund for VAT
- COVID-19: Preliminary VAT refund for low risk taxpayers
- COVID-19: Tax treatment of e-commerce transactions
- Indonesia issues Regulation on VAT exemption for Bonded Zone Corporations due to Coronavirus
- Preliminary VAT refund automatically granted up to a maximum of IDR 5 billion
- Tax and customs relief measures (COVID-19)
- The latest value added tax facility in Indonesia
- VAT credit refund limit (‘resitution’) has been increased to IR 5billion
- Consumption Tax payments since 1 February may be delayed until 1 February 2021
- Eat-in or take-out? Be aware of consumption tax evasion in Japan
- Kazakhstan Lower House Passes Bill on Tax Code Amendments Due to Coronavirus
- COVID-19: importers of biological assets in the agricultural sector are exempt from VAT until 31 December 2020
- Deferral of VAT payment for non-residents involved in maintenance and legal support of aircraft leasing transactions
- Deadline Extensions for March Sales Tax
- Pakistan Provides Deadline Extensions for March Sales Tax and Federal Excise Tax Returns for COVID-19
- Provincial tax authorities have extended the deadlines for tax return filing and payment of the sales tax
- Sales tax deadlines have been extended further
- BIR extends VAT refund deadlines
- Philippines Further Extends Deadlines for VAT Refund Application
- The Philippines Extends Deadlines for VAT Refund Claims
- VAT exemption for imported health-care equipment (COVID-19)
- COVID-19: Impact of temporary VAT) Suspension for the poor and the middle class
- COVID-19: payment of monthly/quarterly VAT declarations extended by 30 to 45 days, VAT refund applications, …
- Deadlines for VAT refund applications extended
- Incentives to importers and local manufacturers of “Critical Health Equipment and Supplies”
- Sri Lanka postpones VAT payments for COVID-19
- COVID-19 Pandemic: Sri Lanka Further Extends Deadlines for Various Tax Returns
- Further extention of deadlines for VAT Returns to 15 July 2020
- Notices on Further Extension of Tax Return Submission Deadlines and VAT Exemption for Tour Operators
- Inbound Tour Operators will be exempted from VAT – effective 1 April 2020
- Taiwan Issues Reminder on Cloud Invoice Requirements for Cross-Border E-Commerce Supplies
- Reduction of Import Tariffs for Alcohol and Exemption for Masks Due to COVID-19
- Thailand Allows Deduction and VAT Exemption for Donations Made by Taxpayers
- Faster VAT refunds for ”Good Exporters”. VAT Exemption for PPE. Delay of filing VAT returns
- Further Extension Granted for E-Filing
- Thailand MOF Announces VAT, Withholding Tax E-Filing Deadline Extension Due to Coronavirus
- Duty exemption on imports for use in treatment, diagnosis or prevention of COVID-19 & other measures
- Deferral of Local Tax Payments Due to COVID-19
- Goods, and services to specified charitable funds and certain others are deductible are exempt from VAT
- COVID-19: rate of customs duty/excise tax on “primary goods” is assigned 0%
- Five-month deferral of VAT payment shall be granted to eligible taxpayers
- COVID-19 – Deferral of Taxes and Land Rental Fee Payments
- COVID-19: monthly VAT payments for March to June 2020 and the quarterly VAT payment for the first 2 quarters will be extended by 5 months
- Draft decree to delay the mandatory requirement for businesses to produce electronic invoices to 1 July 2022
AMERICAS
- Bolivia Providing Further Deadline Extensions Due to COVID-19
- COVID-19: Transactional Tax relief, deductibility of donations, etc
- Deferred VAT payment schedule extended until 29 May
- COVID-19 | Tax and Customs Extraordinary Measures #12
- COVID-19: COFINS and PIS contributions, normally due in April and May are now delayed until August and September
- General Import Duty Exemption on Goods Imported Through International Post or Airmail for COVID-19
- Extensions of time for filing Manitoba retail sales tax, payroll tax returns (COVID-19)
- GST/HST Update And End Of GST/HST And Customs Duties Deferral
- Reminder, 30 June deadline for GST/HST and QST (COVID-19)
- Delay on all GST/HST payments, including other import taxes, until June
- Morneau ‘not thinking about’ raising GST despite COVID-19 relief spending
- Update on filing deadlines and penalties ‑ COVID‑19
- COVID-19 – Frequently asked questions: Increase to the GST/HST credit amount
- COVID-19 rent deferrals — avoid GST trap for commercial landlords (Canada)
- Finance Canada provides relief on imports of certain medical goods incl. PPE
- GST/HST Relief And Tax Relief Measures For Ontario, Alberta And BC Businesses
- Indirect tax liabilities and rent or lease payment deferrals (COVID-19)
- Rent Deferrals – How They Affect GST/HST Obligations
- Sales tax relief, property insurance contracts in Manitoba (COVID-19)
- Chile delays VAT payments on COVID-19
- Chile Extends Provisional Tax and VAT Payment Relief for COVID-19
- Colombia abandons plans for second and third VAT-holiday shopping days on COVID-19 infection worries
- Colombia to lift VAT as domestic consumption founders
- Colombia Consumption Tax and VAT Relief for COVID-19
- Colombia eliminates VAT for three days to reactivate its economy
- 0% value-added tax (VAT) rate for certain goods and other VAT measures
- Colombia removes VAT on mobile plans for up to 4 months
- COVID-19 pandemic: emergency tax measures – non-profit entities exempt from financial transactions tax and VAT benefits for donations
- COVID-19 pandemic: emergency tax measures – VAT zero-rate treatment granted for mobile phone plans
- Expedited tax refund procedure (COVID 19)
- Legislative Assembly is reviewing a 3-month further payments holiday
- Costa Rica to Provide VAT Exemption for SMEs on Water, Electricity, and Rent
- COVID-19: Legislative Assembly Considers Bill Proposing Temporary VAT Reduction
- Plans to cut the standard VAT rate from 13% to 9%
- All Commercial Leases Are Exempt From VAT For April, May And June
- Basic consumption goods are VAT exempt until July 2020, after which a reduced rate of 1% will apply for 2 years
- COVID-19 pandemic: Legislative Assembly considers bill that proposes temporary VAT exemption on cleaning products
- COVID-19: Deferral of VAT and Import VAT
- COVID-19: Tax authorities regulate VAT exemption on services provided to people with disabilities
- Procedure for requesting a payment agreement with the Tax Administration regarding VAT and excise taxes,
- VAT and excise tax payments, relief guidance (COVID-19)
- March VAT (ITBIS) can be paid in up to 3 installments, without any interest or surcharges
- VAT measures to face the impact of COVID-19 on taxpayers
- Ecuador Further Suspends Administrative Deadlines Due to COVID-19
- Certain VAT and Corporate Income Tax Extensions Due to COVID-19
- COVID-19: Extention deadlines for filing VAT returns
- Guatemala Providing Solidarity Tax Deferral and VAT/Customs Exemption Due to COVID-19
- Items imported to combat the COVID-19 crisis and donated are exempt from VAT and custom duties
- New service/payment stations
- VAT exemption on water and electricity and domestic air tickets
- Exemption of VAT on Electricity
- Proposal to reduce VAT rate to 10% (COVID-19)
- Proposals to cut VAT as crisis measure advance in Mexico’s senate
- Initiative to reduce VAT from 16 to 10% due to contingencies
- Mexican government expedites VAT refunds to ease cash flow concerns
- Senate considers to reduce VAT from 16% to 10% for six months
- COVID-19: speedy Value Added Tax credit repayments
- Paraguay Introduces VAT Installment Payment Relief for COVID-19
- Executive Branch Establishes Instalment Agreement Regime for Payment of VAT
- Puerto Rico Provides Further Extension of Sales and Use Tax Exemption for Essential Goods
- Extension of Sales and Use Tax on Prepared Foods
- Sales tax holidays in the time of COVID-19
- COVID-19 sales tax relief developments in Arizona, Louisiana, and Michigan
- Indirect Taxes in the Age of COVID-19
- States decrease third quarter interest rates for underpayments
- Coronavirus sales tax relief in New York
- COVID-19 sales tax relief in Alabama
- COVID-19: limited policy for 90-day deferral of payment on certain imports
- COVID-19: Possible sales tax guidance and relief in Alaska, Missouri, Nebraska and New Jersey
- Does working from home during COVID-19 pandemic create sales tax nexus?
- State and Local Tax Responses to COVID-19: Sales and Use Tax Deadline Extensions
- Talk of sales tax holidays in Washington state
- United States offers three-month tariff deferral to many importers
- Will COVID-19 trigger a remote sales tax in Florida?
- Exemption of VAT for 2 years on components acquired in mechanical, electrical, etc industries
- Algeria temporarily scraps VAT on pharmaceutical products
- Exemption from payment of VAT and customs duties on goods imported for the purpose of humanitarian aid and donations
- 12-month tax credit on VAT payable for the importation of capital goods and raw materials used in the production of 54 approved goods
- COVID-19: a tax credit for companies on the VAT payable on the importation of capital goods and raw materials
- Special import tax exemption & a tax credit for VAT payable by companies on the import of selected capital goods
- COVID-19: VAT refund processing periods will be reduced from 60 days to 21 days.
- Fast-tracked payment of overdue and undisputed VAT refunds and waiver of training levies
- COVID-19: Reduction of the standard VAT rate to 10% for tourism & event sector
- Covid-19: VAT can be paid in installments
DEMOCRATIC REPUBLIC OF THE CONGO
- Egypt’s parliament approves law easing fines for late tax payments: Finance minister
- Egypt Provides VAT Return Deadline Extension Due to COVID-19
- Delay of VAT returns for March, April and May until June 2020
- Extension of monthly VAT returns and payment for the months of March, April, and May 2020 to June 2020
- COVID-19 Pandemic: The Ivorian Government Implements the Tax Measures Announced
- Alleviation of prior check procedures of VAT credits to allow their refunds within 2 weeks.
- COVID-19: Deferral of VAT payments, exemption for medical good and equipment, faster VAT refunds
- Kenya’s parliament approves value-added tax cut in virus relief
- Reduction of the rate of VAT from 16% to 14% became effective on 1 April 2020
- VAT on fuel was increased from 8% to 14% & other measures
- Mozambique Extending VAT Exemption for Sugar, Cooking Oil, and Soap
- COVID-19: Offset of VAT credits by the taxpayer against any of its other tax debts
- Mozambique Revenue Authorities release draft user manual regarding e-returns system
- Possibility of compensating outstanding taxes, fines and interest, with VAT credits that the taxpayer may have
- Sugar producers call for VAT exemption to be reinstated in Mozambique
- Medical supplies exempted from VAT and import duty (COVID-19)
- Airline operators seek VAT waiver
- Nigeria VAT measures for coronavirus
- Step-by-step guide to enable tax payers access the e-filing process
- VAT treatment of contract cancellations, bad debts (COVID-19)
- VAT exemption is provided on masks
- Tax body to expedite refund of Rwf13bn in value added tax to SMEs
- COVID-19 and the 2020 Supplementary Budget: measures include the fast-tracking of VAT refunds for smaller businesses
- Plans to allow small taxpayers to switch to monthly VAT returns during Corona-crisis
- VAT Exemption of “Essential Goods”. Does that mean more disposable income for consumers?
- VAT implications for landlords with rental income reductions (COVID-19)
- Expansion of the Scope of Goods Eligible for VAT Reduction and Customs Exemption
- Conditional refund of input VAT credit 28 April 2020 booked between February and September 2020 & other measures
- COVID-19: VAT Reduction and Customs Exemption for PPE
- Exempting certain medical supplies from VAT
- Reduction of VAT rate to 7% on import, production and sale of PPE
- Tax Relief Measures for Exporters in Response to COVID-19
