United States Revised R&D rules for sales tax exemption or franchise tax credit purposes (Texas) 08 October 2021
Canada Manitoba introduces a 7% tax rate on streaming services, online marketplace, and accommodation services 08 October 2021
Italy Financial assets abroad held by a non-commercial entity – compliance with VAT-EFTA 07 October 2021
Poland The National System of e-Invoices (KSeF) and new structured invoice soon in Poland 07 October 2021
Trinidad and Tobago ‘Best we can do’: Imbert defends removal of VAT on certain food items 07 October 2021
United Kingdom UK HMRC Updates VAT Guidance for Changes in Temporary Reduced VAT Rate for Tourism and Hospitality 07 October 2021
Greece Payment of VAT to the State by the recipient of goods and services – Abolition of banks’ obligations to authorise foreign exchange 07 October 2021
Serbia Serbia expects to have a much faster VAT refund due to the new e-invoicing system 07 October 2021
Thailand Overseas E-Commerce or Online Platforms Must Now Pay VAT on Services Supplied to Consumers in Thailand 07 October 2021
European Union ECJ C-489/20 (Kauno teritorine muitine) – AG Opinion -VAT still due if smuggled goods are seized and subsequently confiscated 07 October 2021
European UnionHungary ECJ C-717/19 (Boehringer Ingelheim) – Judgment – Reduction of the taxable amount even if not established on a commercial policy 06 October 2021
Germany Average rate to services provided in the context of an agricultural and forestry business 06 October 2021