Burkina Faso VAT exemption for activities subject to the new Tax on Financial Activities 23 December 2020
Belgium FAQ’s published on the applicability of VAT rate of 6% on demolition and reconstruction 23 December 2020
Spain E-Commerce – Simplified procedure for the reintroduction in customs relief of the goods previously exported 23 December 2020
Croatia 2021 changes: VAT due on payment basis rather than invoice basis, implementation of E-Commerce Directive 23 December 2020
United Kingdom Customs, VAT and Excise UK transition legislation from 1 January 2021 (Updates Dec 22 & 23) 23 December 2020
United Kingdom Pay less import duty and VAT when re-importing goods to the UK (Update Dec 23, 2020) 23 December 2020
European Union Customs Guidance for EU Member States and Trade concerning the importation and exportation of low value consignments is published in English 23 December 2020
European Union Explanatory Notes on the new VAT e-commerce rules are now available in all official EU languages 23 December 2020
European Union EU ”Package for fair and simple taxation” – Status at the end of 2020 23 December 2020
European Union EU – Tax fraud & evasion – strengthening rules on administrative cooperation and expanding the exchange of information – Feedback on Roadmap published 23 December 2020
European Union EU VAT Action Plan – VAT rules for financial and insurance services – Comments of public consultation published 23 December 2020
France Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing 23 December 2020
United KingdomUnited States UK and US sign Customs agreement to ensure continued smooth trade 23 December 2020
European Union Bill on the functioning of the European Public Prosecutor’s Office in Belgium – What does that mean for customs? 23 December 2020
Belgium Update reduced VAT rate 6% demolition and reconstruction – some points for attention 23 December 2020
European UnionUnited Kingdom Comprehensive overview of Brexit and VAT on supplies of goods, services, Nothern Ireland, …. 23 December 2020
United Arab Emirates Public Clarification on Temporary Zero-rating of Certain Medical Equipment 23 December 2020
European Union Top 10 of the ECJ cases decided in 2020 (based on pageviews on www.vatupdate.com) 23 December 2020
India Notification No 94/2020: ITC on outward supplies not declared, mandatory tax payment of 1% of output tax, … 23 December 2020
India 53 Associations request to extend Due date of Annual GST Return & Audit (GSTR 9, 9A & 9C) 23 December 2020
United Kingdom What happens to UK businesses selling goods directly to consumers in the EU 23 December 2020
United Kingdom Revenue and Customs Brief 12 (2020): VAT treatment of early termination fees and compensation payments – No retroactive effect, applicable as of Feb 1, 2021 23 December 2020