Ukraine Guidance about registration of non-resident vendors of electronic services to individuals and their submission of tax returns 30 December 2021
United Kingdom HMRC Collection: Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia 30 December 2021
European Union Main articles in the EU VAT Directive related to chain- and triangular transactions 30 December 2021
Poland General interpretation Minister of Finance on taxation of goods and services on the transformation under the right of perpetual usufruct into the right of ownership 30 December 2021
European UnionPoland Flashback on ECJ Cases – C-605/15 (Aviva) – Only non-profit-making cost sharing associations are VAT exempt 30 December 2021
European UnionGermany Flashback on ECJ Cases C-315/00 (Maierhofer) – Demountable prefab building that can be rebuilt – Real estate rental 30 December 2021
Poland To deduct the thermomodernization allowance, invoices are also needed for services, not only for materials 30 December 2021
United Kingdom HMRC Guidance: Pay less import duty and VAT when re-importing goods to the UK 30 December 2021
Costa Rica Costa Rica Reducing Interest Rate for Late Tax Payments and Overpayment Refunds 30 December 2021
Benin Finance Law 2022: Electric and hybrid motorcycles manufactured or sold are exempt from customs duties and VAT, extension other VAT exemptions 30 December 2021