Below we have summarized the Corona/Covid-19 related VAT/GST posts of the last three months.
WORLD
- COVID-19 Global Tax Developments Summary
- Digitalization of Tax Administrations and the necessary simplification of tax systems (2020)
- EY Tax COVID-19 Response Tracker (Update Feb 15, 2021)
- How the World can Meet the Post COVID-19 Automation Challenge
- How VAT cuts can help the post-pandemic economy
- How VAT, or its absence, can help the post-Covid economy
- Learning from past financial crises: 5 post-Covid VAT predictions
- OECD report details its efforts to help developing countries during COVID-19
- OECD: Tax Policy Reforms 2021 – Special Edition on Tax Policy during the COVID-19 Pandemic
AFRICA
Ghana
Zimbabwe
AMERICAS
Brazil
- Covid-19: Temporary reduction of the Import Duty to 0% on Medical Supplies
- E-invoice Data Reveals the Impact of COVID-19 on Brazil’s Economy
Canada
Guyana
Paraguay
- Paraguay Introduces Special VAT Regime for Immovable Property Leasing for Businesses
- Paraguay Introduces Special VAT Regime for Import and Sale of Vaccines and Medical Supplies for COVID-19
United States
- Sales tax exemption for personal protective equipment (Virginia)
- San Francisco taxes – Filings due April 30, 2021
Uruguay
ASIA-PACIFIC
Bangladesh
China
- COVID-19 tax incentives extended
- Extended reduction of small business cash-based VAT reporting regime
India
- CBIC extends GST Return Due Dates, Waives Late fee for GSTR-3B
- Centre may waive GST on vaccines
- Covid 2.0: Unboxing key GST developments during the pandemic
- Covid related vaccines & Oxygen exempted from basic customs duty
- Covid-19 Vaccine – GST or no GST?
- COVID-19: IGST reduced to 12% on oxygen concentrators
- COVID-19: Incentives to procurement of medical oxygen & related accessories, ventilators, vaccine, medicines etc
- Do oxygen concentrators given to employees for a brief period attract GST?
- Exempting COVID vaccines from GST will be counterproductive, lead to price increase
- Extension of GST Compliance due to 2nd Wave of COVID-19
- Hold urgent GST meet to cut tax on key medicines, equipment: States
- IGST Exemption on imports of COVID19 relief material donated from abroad
- India Provides Various GST Relief Measures due to COVID-19
- Odisha seeks GST exemption on purchase of vaccines
- Procedure for Import of Covid-19 Vaccines
- Relaxation in GST compliances for March/April 2021 return
- Relief measures for taxpayers under GST in view of COVID-19
- Should Covid-19 vaccine be taxed? Here’s what may advocate for its tax applicability & exemptions
- Summary of Covid-19 Relief Measures under GST
- Tax Compliance & Statutory due dates for May, 2021
- Value declaration not sought by customs in respect of Covid-19 relief Material
- Various relaxations in time limits of compliance falling under April 15, 2021 to May 30, 2021 till May 31, 2021
Indonesia
- Chairperson of DPD RI hopes that VAT rate increase is carried out after the pandemic
- Tax relief for activities related to handling COVID-19 further extended
Kazakhstan
Malaysia
New Zealand
Pakistan
Philippines
Singapore
Thailand
EUROPE
Austria
Belgium
- Belgium applies temporary reduced VAT rates for restaurant and catering services
- Belgium Confirms VAT and Duty Exemption on Imports for COVID-19
- Belgium Reduces Minimum VAT Refund Amounts
- Belgium VAT filing COVID delays
- Circular 2021/C/17 on the provision of personnel by certain public sector bodies to provide vaccination centers with the necessary staff
- Circular 2021/C/33 on the temporarily reduced VAT rate for COVID-19 vaccines and medical devices for in vitro diagnosis of this disease
- Circular 2021/C/39: Covid-19 measures – Extension of the temporary rate reduction for face masks and hydroalcoholic gels up to and including 30.06.2021, ….
- Circular 2021/C/41: Reduction of the minimum amounts regarding value added tax refunds
- Covid-19 – Extension of VAT support measures (update)
- Covid-19 measures adopted: Extension VAT rate reduction PPE’s, abolishment December prepayment, ….
- COVID-19: Extension measures – Reduced VAT rate masks and deferral VAT payments till June 30, 2021, reduction penalty and interest rates late payment VAT & refunds
- Proposed penalty relief for deferral of certain VAT payments in 2021 (COVID-19)
- Update on VAT relief measures (COVID-19)
- VAT reduction for catering, also for alcohol till end of Sept 2021
- VAT relief measures (COVID-19)
Bosnia and Herzegovina
Cyprus
- Cyprus Allows Firms Longer To Pay VAT Due In Feb, March
- Extended deadlines for VAT payments (COVID-19)
- Legislative changes allowing settlement of overdue tax debts, VAT-related write-offs (COVID-19)
Czech Republic
- COVID-19: Extension of the VAT Waiver on Respirator Supplies till June 3, 2021
- COVID-19: Waiver of VAT penalties for late filing of VAT returns, VAT control statement, late payment of VAT
- Czech Republic Waives Certain VAT Penalties Due to COVID-19
- Decision on VAT remission
- Extension of exemption from customs duties and VAT on imports of goods for the purposes of the COVID-19 pandemic until 31 December 2021
- Tax Cobra has already saved the state 13 billion
- VAT on respirators will be waived until June 3
- VAT-abolishing pardon to FFP2 and higher respirators, diagnostic medical devices for testing for COVID
Denmark
- Covid-19: Extension of the VAT loan scheme for small and medium-sized enterprises
- Denmark Publishes Law Extending Interest-Free Loans for VAT and Payroll Tax
European Union
- Corona goods and services supplied by the EU are free of VAT
- DAC6 information exchange between EU Member States may begin on April 30, 2021
- EC consultation ‘Mind the VAT Gap’: a brief summary of the proposals
- eCommerce VAT changes in July 2021
- European Commission Extends VAT Exemption For PPE
- European Commission proposes new business tax framework
- European Commission proposes VAT exemption for vital goods and services distributed by the EU in times of crisis
- European Commission waives customs duties and VAT on the import of medical equipment from non-EU countries till Dec 31, 2021
- European Commission: Business Taxation for the 21st Century
- Exemption from customs duties and VAT on imports of goods for protection against and control of covid-19 is extended.
- How subsidies for Covid-19 affect to VAT deduction?
- Modernising VAT for cross-border e-commerce
- Proposed VAT exemption for certain goods and services (COVID-19)
- Taxation of the Digital Economy in Europe
- The evolution of e-commerce and VAT legislation in the EU and Switzerland
Finland
- COVID-19: Simplified payment arrangement for companies & reduced interest rate
- Parliament Considers Bill to Further Extend VAT Exemption on Goods Due to Coronavirus
France
- 0% rate for Covid vaccines and tests till Dec 31, 2022
- Monaco Introduces Temporary 0% VAT Rate for COVID-19 Vaccines
Germany
- 2019 Annual VAT return in Germany deadline extended
- Germany declares its nightclubs are now cultural institutions
- No turnover taxation of donations in kind from retailers to tax-privileged organisations from 1 March 2020 to 31 December 2021
- VAT treatment of donations in kind in times of Corona
Greece
- Covid-19: Reduced VAT rate for PPE’s extended till December 31, 2021, and for specific products till Sept 30, 2021
- Greece Issues Circular on Further Extension of Customs and VAT Exemption on Imported Goods for COVID-19
- Greece Notes Further Application of Reduced VAT Rates and Other Measures for COVID-19
- Greece postpones mandatory e-books and e-invoicing deadline
- Greece’s myDATA postponed to 1 July 2021
- Greece’s Syriza party calls for lower VAT rates for restaurants and bars
Ireland
- Government mulls extending lower VAT rate for tourism
- Higher rates of income tax and VAT needed for future State spending, Economic and Social Research Institute
Italy
- Clarification 354: Instrumentation for in vitro diagnostics for COVID-19 – Exemption of closely related services?
- COVID-19: Measures for a new non-repayable grant for VAT registered persons carrying out business, art, or professional activities
- Italy Clarifies VAT Treatment of Goods Imported for COVID-19
- Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)
- Ruling #150: VAT deduction for goods donated as part of the management of Covid-19 (DL “Cura Italia”)
- VAT and Customs Duties Relief for Importation of Medical Equipment till Dec 31, 2021
- VAT rate for swabs with nylon tip to carry out the nasopharyngeal Covid-19 testing
- VAT requirements for cash registers again postponed (COVID-19)
Macedonia
Malta
- Malta Proposes Suspension of VAT on Accommodation
- PN proposes 7% VAT for bars and restaurants in tourism recovery proposals
Moldova
- COVID-19 Pandemic: Moldova Extends VAT Refund Programme
- Moldova Exempts COVID-19 Vaccines from VAT and Customs Duties till May 31, 2021
- Moldova Extends VAT Refund Program for COVID-19 and Introduces Other Measures
- Moldova Tax Agency Announces Reduced VAT Rate for Hospitality Services Due to Coronavirus
Netherlands
- Approval of application of zero VAT rate on delivery of certain COVID (self) test kits expanded
- Renewal tax-free reimbursement of fixed travel expenses
- Tax concessions following the corona crisis
Norway
- Extension of the 6% reduced VAT rate passenger transport, overnight accommodation, etc till September 30, 2021
- Norway cuts 12% reduced VAT rate to 6%; delays returns on COVID-19 crisis
- VAT Rates in Norway
Poland
- Digital Service Tax in Poland – Introduction planned for 1 July 2021
- Proposed economic stimulus plan includes tax measures (COVID-19) includes proposal on VAT grouping
Portugal
- Covid-19: Ability to postpone VAT payments related to the last month or quarter of 2020
- Extended deadlines for monthly VAT returns due in June and July 2021 & Invoices in PDF accepted till June 30, 2021
- Government extends tax exemption for vaccines and medicines from Covid-19
- Portugal Extends Acceptance of PDF Invoices as e-Invoices as Part of Flexibility for COVID-19
- Portugal offers VAT instalment option to mitigate Covid squeeze
- Portugal to launch VAT discount scheme for tourism sector
- VAT payments allowed in installments in Portugal in 2021
Slovakia
- 0% VAT on Respirator Supplies until 30 April 2021
- Zero rated delivery of FFP2 and FFP3
- Zero VAT Rate for Certain Personal Protective Equipment till April 30, 2021
Slovenia
Spain
- Extentension 0% VAT rate for sanitary products extended till Dec 31, 2021
- Possibilities for the postponement of payment of VAT returns to be filed in April
- President Sanchez Opposed VAT Reduction That Could Save 10,000 Spanish Hairdressing Salons
- Spain Royal Decree-Law for New E-Commerce Rules and Extended 0% VAT Rate for COVID-19 Medical Supplies
Sweden
Switzerland
- Draft practice specification: Input VAT reduction in connection with COVID-19 contributions
- No input VAT reduction due to the receipt of COVID-19 contributions
- SFTA amends guidelines on VAT consequences of COVID-19 financial assistance measures
Turkey
Ukraine
- List of exempt medical Covid-19 devices expanded
- Ukraine could lift VAT off domestic air transportation services
United Kingdom
- Accelerated process for Coronavirus-related changes to VAT partial exemption methods
- HMRC Guidance: Pay VAT deferred due to coronavirus (COVID-19) (Update)
- HMRC Guidance: Pay VAT deferred due to COVID-19 – You can pay your deferred VAT in full by 31 March 2021
- HMRC offers option to pay VAT in smaller instalments
- HMRC Policy paper Revenue and Customs Brief 2 (2021): temporary reduced rate of VAT for hospitality, holiday accommodation and attractions
- HMRC Policy paper: Legislating for the VAT deferral new payment scheme and deterrent
- HMRC Policy paper: Tax policies and consultations: Spring 2021
- Isle of Man Notes Relief for VAT Returns and Payments
- Measures being taken to assist businesses throughout the COVID-19 pandemic
- Policy paper Revenue and Customs Brief 4 (2021): partially exempt VAT registered businesses affected by coronavirus (COVID-19)
- Press release: VAT Deferral New Payment Scheme – online service opens
- VAT & Partial Exemption – Ability to adjust for Covid Impact
- VAT Reverse Charge In The Construction Industry
- What is MTD and why should I care?
MIDDLE EAST
Saudi Arabia
- 15% is temporary and will last one to five years, then it will go down to between 5% to 10%
- His Highness the Crown Prince on the possible reduction of the 15% VAT rate
United Arab Emirates
