Looking back @2021 #29: 2021 says farewell, these changes are welcomed (?) in 2022

Discover the Global Indirect Tax Developments/Law Changes applicable as of 2022

Changes apply as of Jan 1, 2022 unless mentioned differently

European Union

• Mandatory reporting of two new variables in Intrastat reporting
• New rules on VAT rates offer Member States more flexibility while supporting the EU’s green, digital and public health priorities
• Exemption from customs and VAT for imports of protective and medical equipment from outside the EU extended till June 30, 2022

Armenia

• Taxation of digital services

Austria

• End of the application of the temporary reduced VAT rate of 5% in the gastronomy, culture and publishing sectors

Bahrain

• Increase of the standard VAT rate from 5% to 10%

Belgium

• Intrastat: Transaction codes will change to 2 digits
• Belgium is considering bringing in a B2B E-Invoicing Mandate
• Changes to Belgian VAT exemption for (para)medical activities per Jan 1, 2022
• Rental of Furnished Accomodation may not longer be VAT exempted
• VAT exemption for transport services directly related to the export of goods: application postponed until 1 April 2022

Colombia

• Purchase Support Document for taxpayers who are not obligated to issue electronic invoices

Cyprus

• Mandatory B2G e-invoicing (proposal)
• Budget 2022: Introduction of a carbon tax with a gradual increase of taxes on fossil fuels

European Union

• Mandatory reporting of two new variables in Intrastat reporting

France

• Option to tax for financial services
• Reverse charge of VAT on imports – Mandatory as of 2022
• Mandatory import VAT deferral: VAT reporting/payment delayed and import VAT pre-filled on VAT return by the 14th day of the month
• French DEB return replaced by Intrastat and ECSL returns starting 2022
• Introduction concept of a VAT Group from 1 January 2023
• France will launch e-invoicing through a tax clearance model in 2024

Greece

• myDATA: purchase reporting (sales reporting already implemented in 2021)

Hungary

• SAF-T implementation possible during 2022
• Implementation e-vat system delayed

Indonesia

• April 2022: Increase of the VAT rate from 10% to 11%

Italy

• Scope of mandatory e-invoicing for transactions between companies established in Italy and companies not registered for Italian VAT or established in Italy is extended. All cross-border invoices (exports, imports, intra-Community, etc.) should be transmitted via SDI * in XML format
• New e-document storage rules
• New E-Reporting rules coming into force – FatturaPA for cross-border invoice to be delayed to July 2022
• Postponement of Italy’s Sugar Tax and Plastic Tax to 2023

Japan

• Consumption Tax qualified invoices as of October 1, 2023

Kazakhstan

• VAT on foreign digital services providers

Kenya

• E-invoicing cash registers fully mandatory as of August 2022

Netherlands

• New VAT Portal – required for VAT reporting

Nigeria

• VAT non-resident digital services Jan 2022; Jan 2024 for goods

Norway

• SAF-T based digital VAT return

Paraguay

• E-invoice Marangatú rolls out

Phillippines

• E-invoicing System EIS full launch 1 July 2022

Poland

• VAT Grouping – Bill approved by Parliament
• Optional taxation of financial services
• Optional B2B E-Invoicing as of 2022, mandatory as of 2023
• SAF-T: Update of the JPK V7M/K file

Portugal

• Monthly VAT returns: Filing deadline is 20th day and payment date the 25th of the 2nd month after the end of return period
• SAF-T mandatory for non-established businesses
• Electronic invoices in PDF must include a digital signature to make them valid
• Relevant Invoices and tax documents must include QR Code – ATCUD suspended till 2023

Romania

• Mandatory B2G E-Invoicing
• SAF-T implementation for large taxpayers
• eFactură electronic invoices registration as of Dec 1, 2021, mandatory application of B2B E-Invoicing and Real Time Reporting as of 2023?

Serbia

• 2023: Mandatory B2B and B2G E-invoicing

Slovakia

• Optional B2B and B2G E-invoicing as of Jan 1, mandatory E-invoicing may follow
• Obligation of taxpayers to notify their bank account numbers used for their business to Tax Administrator and its consequences

Slovenia

• Introduction of mandatory domestic reverse-charge for non-residents – date implementation unknown

Spain

• New Plastic Tax
• Note yet published – Extension of use of electronic invoicing in operations between companies and the self-employed
• Spanish Council of Ministers approves mandatory countrywide B2B e-invoicing

Suriname

• VAT implementation July 2022

Ukraine

• VAT digital services from foreign providers – January 2022

United Kingdom

• Budget 2021: VAT on fund management fees, Online sales tax, Northern Ireland second-hand car sales, Imports of dental prosthesis
• April 2022: Plastic Packaging Tax
• Full customs controls will be introduced as planned on 1‌‌‌ ‌January‌‌‌ ‌2022

Vietnam

• Taxation on e-commerce and digital-based transactions

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Check also the previous articles on ”Looking back @2021”

1. Brexit
2. E-Commerce VAT Directive launched in the EU per July 1, 2021
3. Next to the EU, 14 countries implemented VAT on E-Commerce, another 7 will implement in 2022
4. Saudi-Arabia is the first country in the Middle East launching E-Invoicing, UAE may follow
5. The concept of Fixed Establishments remains a major risk, and even why?
6. Intrastat: Major updates applicable as of Jan 1, 2022
7. Implementation/changes E-Invoicing & Real Time Reporting during 2021
8. ECJ cases decided in 2021 on ”Taxable Amount”

9. Increased focus on Fighting Climate Change – Carbon tax

10. 49 ECJ VAT Cases decided (incl. orders) in 2021
11. Split Payments
12. Poland and France to introduce optional taxation of Financial Services – Exemption may not longer be applied
13. Activities of the VAT Expert Group
14. ECJ cases decided in 2021 on ”Exemptions”
15. Pre-Filled VAT returns
16. SAF-T (or equivalent) regulations, some more countries will implement
17. Environmental Tax – Will Plastic Tax stop pollution?
18. VAT Grouping, a tool to avoid VAT leakage, optimize VAT receivables and simplify processes 
19. EU VAT Committee met twice and a proposal to transform it into comitology committee was discussed
20. ECJ cases decided in 2021 on ”Right to deduct VAT/Refund of VAT”
21. Global VAT rate changes, continuous monitoring needed
22. Global overview of future e-invoicing, e-filing, real time reporting, SAF-T – Will the Big Bang in Europe start as of 2022?
23. What happened in the Middle East?
24. Temporary reduction of VAT on Electricity and VAT incentives for Electric Cars
25. ECJ cases decided in 2021 on ”Taxable Persons & Related Cases”
26. Cryptocurrencies – Will VAT take part of the gain?
27. Top 10 ECJ Cases decided in 2021 – Which is your favourite?
28. QR codes on invoices/cash receipts …. what has globally been implemented?