Tag - Liability (reverse charge/withholding)

Argentina

Argentina Raises VAT Withholding Thresholds for Digital Platform Sellers Effective December 2025

3 months ago

Argentina

Argentina Raises VAT Withholding Thresholds for Online Platforms, Eases Rules for Non-Taxable Users

3 months ago

Argentina

Argentina Raises VAT Withholding Thresholds for Digital Platform Sellers Under New ARCA Rules

3 months ago

European Union

VAT Liability and Deduction in the ECJ: Contrasting C-227/21 (HA.EN.) and Vaniz (C-121/24) on Buyer Responsibility and Supplier Insolvency

3 months ago

United States

Sales Tax Filing: Reporting Gross Sales by State vs. Total Business Sales Explained

3 months ago

Argentina

Tax Authority Updates Special VAT Withholding Rules for Digital Platforms

3 months ago

Bulgaria European Union

ECJ C-121/24 (Vaniz) – Judgment – Joint VAT liability valid post-debtor dissolution if third-party knowledge exists

3 months ago

Mexico

New VAT Withholding Rules for Digital Platforms in Mexico Effective January 2026

3 months ago

Australia

Australia Enacts Treasury Laws Amendment 2025: New GST Reverse Charge Deduction Rules Effective July 2024

3 months ago

United Arab Emirates

UAE Amends VAT Law: New Exemptions, Refund Deadlines, and Stricter Input VAT Rules Effective 2026

3 months ago

United Arab Emirates

UAE Ministry of Finance Announces VAT Law Amendments Effective January 2026 to Enhance Compliance

3 months ago

Zimbabwe

Zimbabwe Proposes VAT Hike and New Digital Services Withholding Tax in 2026 Budget

3 months ago

Australia

Australia Passes Bill Amending GST Input Credit and Reverse Charge Deduction Rules

3 months ago

United Arab Emirates

UAE Amends VAT Law for 2026: Streamlined Compliance, Refund Limits, and Stronger Anti-Evasion Measures

3 months ago

United Arab Emirates

UAE to Amend VAT Rules from January 2026 to Simplify Tax Procedures and Boost Compliance

3 months ago

Chile

Chile Clarifies VAT and Tax Rules for Software Licenses from Nonresident Providers

3 months ago

Moldova

Moldova Implements Self-Assessment Declaration for VAT Reverse Charge Taxpayers

3 months ago

European Union

How did the EU Member States implemented ”Domestic Reverse-Charge” (Art. 194 of the Directive 2006/112)?

3 months ago

Australia

ATO Releases 2025-26 GST Strategy: Key Focus Areas for Financial Services and Insurance Sectors

3 months ago

Botswana

Botswana’s Value Added Tax (Amendment) Bill 2025: Modernising the VAT Landscape

3 months ago

Italy

No VAT Deduction for Nonexistent Invoices, Even with Correct Reverse Charge Mechanism, Rules Court

3 months ago

Chile

VAT Taxpayers Barred from Issuing Invoices to Cover Undeclared VAT on International Purchases

4 months ago

Austria

Austrian Court Denies Input VAT Deduction for Incorrect Invoice from Nonresident Supplier

4 months ago

Ukraine

VAT Implications for Sole Proprietors Receiving E-Services from Non-Resident Non-VAT Payers in Ukraine

4 months ago

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

4 months ago

European Union

Briefing document & Podcast: C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them

4 months ago

European Union Romania

ECJ C-570/24 (Ecoserv) – Judgment – EU Excise Duty Liability and the Impact of National Criminal Judgments

4 months ago

Portugal

6% VAT on Housing Construction to Be Paid by Sellers, Not Builders, Under New Law

4 months ago

Chile

Tax Authority Clarifies VAT Withholding Exemption for E-Invoice Issuers Not on Withholding List

4 months ago

Netherlands

Separate collection and processing of household packaging waste falls under reverse charge mechanism

4 months ago

Curacao

Year-End Tax Tips: New Turnover Tax Filing Rules, Foreign Services, and Real Estate Rental Guidance

4 months ago

Pakistan

Pakistan Introduces Withholding Tax on Digital Goods, Suspends Digital Presence Proceeds Tax

4 months ago

Guatemala

Guatemala Ends VAT Withholding Requirement for Government Funding of School Meal Programs

4 months ago

Tag - Liability (reverse charge/withholding)

Argentina Raises VAT Withholding Thresholds for Digital Platform Sellers Effective December 2025

Argentina Raises VAT Withholding Thresholds for Online Platforms, Eases Rules for Non-Taxable Users

Argentina Raises VAT Withholding Thresholds for Digital Platform Sellers Under New ARCA Rules

VAT Liability and Deduction in the ECJ: Contrasting C-227/21 (HA.EN.) and Vaniz (C-121/24) on Buyer Responsibility and Supplier Insolvency

Sales Tax Filing: Reporting Gross Sales by State vs. Total Business Sales Explained

Tax Authority Updates Special VAT Withholding Rules for Digital Platforms

ECJ C-121/24 (Vaniz) – Judgment – Joint VAT liability valid post-debtor dissolution if third-party knowledge exists

New VAT Withholding Rules for Digital Platforms in Mexico Effective January 2026

Australia Enacts Treasury Laws Amendment 2025: New GST Reverse Charge Deduction Rules Effective July 2024

UAE Amends VAT Law: New Exemptions, Refund Deadlines, and Stricter Input VAT Rules Effective 2026

UAE Ministry of Finance Announces VAT Law Amendments Effective January 2026 to Enhance Compliance

Zimbabwe Proposes VAT Hike and New Digital Services Withholding Tax in 2026 Budget

Australia Passes Bill Amending GST Input Credit and Reverse Charge Deduction Rules

UAE Amends VAT Law for 2026: Streamlined Compliance, Refund Limits, and Stronger Anti-Evasion Measures

UAE to Amend VAT Rules from January 2026 to Simplify Tax Procedures and Boost Compliance

Chile Clarifies VAT and Tax Rules for Software Licenses from Nonresident Providers

Moldova Implements Self-Assessment Declaration for VAT Reverse Charge Taxpayers

How did the EU Member States implemented ”Domestic Reverse-Charge” (Art. 194 of the Directive 2006/112)?

ATO Releases 2025-26 GST Strategy: Key Focus Areas for Financial Services and Insurance Sectors

Botswana’s Value Added Tax (Amendment) Bill 2025: Modernising the VAT Landscape

No VAT Deduction for Nonexistent Invoices, Even with Correct Reverse Charge Mechanism, Rules Court

VAT Taxpayers Barred from Issuing Invoices to Cover Undeclared VAT on International Purchases

Austrian Court Denies Input VAT Deduction for Incorrect Invoice from Nonresident Supplier

VAT Implications for Sole Proprietors Receiving E-Services from Non-Resident Non-VAT Payers in Ukraine

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

Briefing document & Podcast: C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them

ECJ C-570/24 (Ecoserv) – Judgment – EU Excise Duty Liability and the Impact of National Criminal Judgments

6% VAT on Housing Construction to Be Paid by Sellers, Not Builders, Under New Law

Tax Authority Clarifies VAT Withholding Exemption for E-Invoice Issuers Not on Withholding List

Separate collection and processing of household packaging waste falls under reverse charge mechanism

Year-End Tax Tips: New Turnover Tax Filing Rules, Foreign Services, and Real Estate Rental Guidance

Pakistan Introduces Withholding Tax on Digital Goods, Suspends Digital Presence Proceeds Tax

Guatemala Ends VAT Withholding Requirement for Government Funding of School Meal Programs

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