Although we see less updates relating to the VAT/GST impact of Covid-19 as the last time we made this update (see our previous update of 25 May 2021 here), there are still some developments to report.
WORLD
- Digitalisation could lead to increased tax controversy after COVID-19
- Fixed Establishments concerns related to Remote Working/Working from home ….???
- How COVID-19 has accelerated the digitization of VAT – Taming the VAT Beast with Technology
- OECD report details its efforts to help developing countries during COVID-19
- The (In)direct (Tax) Fallout of COVID-19
AFRICA
Ghana
Tunisia
AMERICAS
Canada
Colombia
- 0% value-added tax (VAT) rate for certain goods and other VAT measures – extended till Aug 31, 2021
- Colombia Extends Health Emergency Declaration and Related Tax Measures for COVID-19
Dominican Republic
Guyana
Paraguay
- COVID-19: Extension of the special VAT regime for tourism, catering and accommodation services till October 31, 2021
- Paraguay Extends Special VAT Regime for Tourism, Restaurant, and Accommodation Services
- Paraguay Introduces Special VAT Regime for Immovable Property Leasing for Businesses
United States
- COVID-19 Pandemic: Colorado Again Allows Temporary Sales and Use Tax Deduction for Qualifying Retailers
- Michigan Governor Vetoes Protective Equipment Sales and Use Tax Exemption Bills
Uruguay
- COVID-19: Uruguay extends expiration date of VAT reduction for tourism sector until 30 June 2021
- Extension of the VAT rate reduction for tourism till September 30, 2021
- Uruguay Further Extends Temporary VAT Rate Reduction for Certain Activities
- Uruguay Gazettes Decree Further Extending Reduced VAT Rate for Tourism Sector Due to Coronavirus
Venezuela
ASIA-PACIFIC
Bangladesh
- Bangladesh Garment Manufacturers and Exporters Association wants VAT support from NBR
- VAT for restaurant goes down
Fiji
India
- ‘Is the GST Council heartless?’: Here’s what FM Sitharaman has to say
- Covid-related equipment extended tax exemption at GST council meeting
- Decisions/Recommendations of the 43rd Meeting of India’s GST Council
- Delhi High Court issues notice to Govt., GST Council on Plea seeking GST Relief On COVID-19 Imports Purchased for Donations to States [Read Order]
- GoM recommends 5% reduction on GST for COVID-19 relief material
- GST Council to discuss tax rate on COVID essentials, compensation to states on Friday
- GST Council to Meet on June 12 to Discuss Tax Exemptions on COVID-19 Essentials, Black Fungus Medicines
- Highlights of 43rd GST Council meeting
- Karnataka govt proposes to reimburse GST on movie tickets
- NAA directs GST Officers to collect evidence against suppliers denying GST Rate Cut benefits to Recipient on COVID-19 essentials
- Procedure for Import of Covid-19 Vaccines
- Recommendations of 44th GST Council meeting on changes in GST rates w.r.t Covid-19 related items
- Supreme Court stays GST exemption on imported oxygen concentrators
- Taxability under GST of benefits granted by employer to employee during COVID-19
- Waiver & Reduction of GST Rates for Covid Management
Indonesia
- COVID-19 Pandemic: Government Announces VAT Incentive on Leased Spaces for Retail Traders
- Indonesia Providing VAT Relief for the Retail Sector
Laos
New Zealand
Philippines
South Korea
Taiwan
Thailand
- COVID-19 Pandemic: Cabinet Approves Extension of VAT Exemption for Medical Goods
- Revenue Department dispells rumour of VAT for private vaccines
- Thailand Extends VAT Exemption for Imported Medical Goods for Donation
- VAT relief for donations of imported medicine and medical supplies (COVID-19)
Vietnam
EUROPE
Belgium
- Belgium Notes Extension of 6% Reduced VAT Rate for Masks and Hydroalcoholic gels
- Belgium VAT filing COVID delays
- Circular 2021/C/74 on the extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels in the context of the fight against the Coronavirus COVID-19
- Coronavirus raises various tax questions in Belgium
- Covid-19 – Extension of VAT support measures (update)
- COVID-19: Payment plan from 12, 24, 36 or 50 months for companies with payment difficulties
- Extension of VAT relief measures (COVID-19)
- Reduced 6% VAT rate for masks and hydroalcoholic gels and reduced interest rate for outstanding VAT debts extended until 30 September 2021
- What were the VAT developments in Belgium in May 2021?
Cyprus
- Announcement by the Ministry of Finance for further suspension of VAT payments
- COVID-19: Extension of the deferral of VAT payments for periods ending on 31 Mar 2021, 30 Apr 2021 and 31 May 2021
- Cyprus Provides Further Details on Program for Outstanding Tax Debts as Extended for Taxpayers Impacted by COVID-19
- Zero rate for services closely connected to the supply of Covid-19 diagnostic medical devices
Czech Republic
- Czech Republic Extends VAT Exemption for Masks and Respirators for COVID-19
- Extension of exemption from customs duties and VAT on imports of goods for the purposes of the COVID-19 pandemic until 31 December 2021
- Extension of the VAT Waiver on Respirator Supplies till August 31, 2021
Denmark
European Union
- Commission waives customs duties and VAT on the import of medical equipment from non-EU countries
- Council adopts a temporary ‘buy and donate’ VAT exemption
- European Commission proposes new business tax framework
- European Commission: Business Taxation for the 21st Century
- New ‘European Public Prosecutor’s Office’ tackles Covid-19 fraud
Greece
Hungary
Ireland
- Higher rates of income tax and VAT needed for future State spending, Economic and Social Research Institute
- Ireland Reminds Taxpayers of Extended Debt Warehousing Scheme
Italy
- Clarification #507: COVID19 – VAT Exemption Under EC Decision Due to Coronavirus
- Clarification 354: Instrumentation for in vitro diagnostics for COVID-19 – Exemption of closely related services?
- COVID-19 VAT bad debt relief
- COVID-19: Measures for a new non-repayable grant for VAT registered persons carrying out business, art, or professional activities
- Deadline for VAT payments postponed till Sept 15, 2021 that expire from 30 June to 31 August 2021, without surcharge.
- Navigation on the high seas of newly built ships and Covid 19: clarifications on the VAT regime
- Tax-related measures providing relief for businesses and employment (COVID-19)
- Vouchers and COVID-19 pandemic
Kosovo
Lithuania
- Lithuania COVID-19 hospitality VAT cut to 9% till Dec 31, 2021 & VAT VAT payables may be rolled over until 31 August 2021
- VAT rate reduction for catering services, cultural and sports events (COVID-19)
Moldova
Netherlands
- COVID-19: VAT measures corona extended until October 1, 2021
- Extension Of VAT Exemption For Supplies Of Masks And Medical Equipment
- Netherlands Gradually Increasing Late Payment Interest Rate to Pre-COVID Level
- VAT corona measures extended until October 1, 2021
Norway
Poland
Portugal
- Beneficiaries of the VAT Exemption on the Acquisition of Goods in the Fight against COVID-19
- COVID-19: new postponement in the submission of periodic VAT returns and new extension of the deadline for recognition of invoices in PDF
- Government extends tax exemption for vaccines and medicines from Covid-19
- IVAUCHER: Benefits To Taxpayers With New Government’s Program
- Portugal Implements VAT Program to Support Consumption in Sectors Heavily Impacted by COVID-19
- Portugal launches VAT discount scheme
- Portugal Provides Deadline Extensions for Monthly and Quarterly VAT Returns and Relaxed e-Invoice Requirements
- Portugal to launch VAT discount scheme for tourism sector
- Portugal VAT vouchers to boost tourism
- The IVAucher (VAT Voucher)
- VAT exemption regarding the intracommunity acquisition and sale of goods necessary to fight the pandemic has been extended until 31.12.2021.
Russia
- Manufacturers of COVID-19 Vaccine May Claim VAT Refunds
- Russia Gazettes Law Providing VAT Refunds for Coronavirus Vaccine Manufacturers
Slovenia
Sweden
- Corona-related VAT information page has been updated
- COVID-19: Homework does not lead to permanent establishment
Switzerland
Turkey
- COVID-19 Pandemic: Turkey Further Extends Reduced 8% VAT Rate for Certain Goods and Services
- Turkey Extends Reduced VAT Rate for Overnight Services
United Kingdom
- Accelerated process for Coronavirus-related changes to VAT partial exemption methods
- Businesses still owe £Billions after VAT deferral
- Firms still owe HMRC billions after VAT holiday
- Guernsey Publishes Options incl. VAT for Increasing Tax Revenue Considering Immediate and Long-Term Financial Pressures
- HMRC Guidance: Changes to notifying an option to tax land and buildings during coronavirus (COVID-19)
- HMRC Guidance: Pay VAT deferred due to coronavirus (COVID-19)
- HMRC Guidance: VAT deferred due to coronavirus (COVID-19)
- HMRC Policy paper: Climate Change Levy – combined heat and power stations (CHPs) coronavirus (COVID-19) easement
- Isle of Man Notes Penalties for Failing to Pay Deferred VAT Liabilities or Agree to Payment Plan
- Ministers urged to scrap VAT on holiday Covid tests as a family of four would fork out £1,328 to travel to Spain
- Penalty Regime for Deferred VAT
MIDDLE EAST
United Arab Emirates