United States Texas: Proposed rule changes for comment define “bad debt credit” terms and reflect policy 03 October 2021
United States Illinois: Rules on marketplace facilitator obligations for food delivery services are in effect 03 October 2021
Cambodia Rules and procedures set forth to implement VAT on foreign e-commerce activities 03 October 2021
Portugal Possibility of Extraordinary Regularization of Pending Flexibility Plans – VAT 02 October 2021
Germany VAT exemption for export deliveries – Establishment of a Federal Foreign Affairs Agency (BfAA) 02 October 2021
India CBIC provides IGST exemption on imports of goods from Antarctica and Border haats of Bangladesh 02 October 2021
Italy Interruption of the Common Transit regime – Import VAT assessed in Italy on goods intended to be released for consumption in Italy 02 October 2021
Germany Application of the tax liability of the recipient of the service pursuant to § 13b UStG in the case of VAT groups 02 October 2021
Germany VAT treatment of warnings in the event of copyright infringements and unfair competition 02 October 2021
Norway Withdrawal VAT on construction and sale of homes in-house, proportional deduction (insignificance rule) 02 October 2021
Guatemala SAT guidance offers taxpayers flexibility regarding form of payment to suppliers 01 October 2021
Italy Reverse charge mechanism to the supply of gaming consoles, tablet PCs and laptops, as well as to the supply of integrated circuit devices 01 October 2021
France Entry into Force of the New e-Invoicing and e-Reporting Rules Postponed by 18 Months 01 October 2021
Ukraine The person is subject to mandatory registration as a VAT payer in the case of supply of confiscated property 01 October 2021
Netherlands From now on, the right to deduct VAT catering expenses when costs are passed on 01 October 2021
India CBIC clarifies that, Seeds, fruit and spores, of a kind used for “sowing” only shall be exempted 01 October 2021