WORLD
- 10 Most Common VAT Compliance Issues
- Better Together: supporting you with VAT compliance (free webinar by SOVOS)
- Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status May 1, 2021)
- Unpacking VAT compliance by industry
AFRICA
Nigeria
- FIRS Requires Taxpayers To File VAT Returns On The E-filing Platform
- Nigeria Issues Public Notice on Requirement to File Returns via TaxPro-Max e-Filing Solution
- Tax collection agents reminded to remit taxes collected by deadline
- Taxpayers must file VAT returns electronically
Uganda
AMERICAS
Canada
- GST/HST & QST filing deadlines for financial institutions (and businesses that are de minimis financial institutions)
- Guidance: Due dates for filing a GST/HST return
- Instructions for completing a GST/HST Return
- Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2021
El Salvador
- El Salvador Modifies VAT Return (Form 07) and Withholding Tax Return (Form 14)
- Updated VAT Return & Withholding Tax Return
Mexico
Puerto Rico
United States
- Advance payments required for sales and use tax, room occupancy tax, and certain other taxes in April 2021 (Massachusetts)
- Maine: Updated Sales and Use Tax Rates & Due Dates
- Massachusetts Accelerates Sales Tax Remittance
- Massachusetts Takes A New Approach To Sales Tax Deadlines
- Missouri To Require Mandatory Electronic Filing of Certain Sales Tax Returns
Uruguay
ASIA-PACIFIC
India
- 10 Things to Consider before Filing March 2021 GST Return
- 12 points to note while filing GSTR-1 from 01st May 2021 onwards
- 43th GST Council Meeting : Relaxations in timelines for Compliance under GST Laws
- 5 New GST Return Functionalities on GST Portal (April, 2021)
- 8 Functionalities Released By the GST Portal in Mar’21
- All about recent Changes in GST Late Fees, Interest Rate & Due Dates
- All you need to know about Auto-Drafted GSTR-2B
- Analysis of GST notification issued on 1st May 2021
- Auto-population of e-invoice details into GSTR-1 for March 2021
- Automatic GSTR-3B PDF Summary in Excel
- CAG for setting up of time-frame for roll out of simplified GST return forms
- CBIC extends due date for filing GSTR 4 (Composition Scheme)
- CBIC extends GST Return Due Dates, Waives Late fee for GSTR-3B
- CBIC extends with 15 days GST Returns Due Date
- CBIC: Scheme of 6 digit SAC Code for classification of services
- Checklist For GSTR-3B
- Clarification on reporting 4-digit/6-digit HSNs
- Common Errors in GSTR-3B & GSTR-1 & Possible Solutions
- Difference between Invoice Furnishing Facility (IFF) and GSTR-1
- Due Date Compliance Calendar June 2021
- Due date of filing Form GSTR-3B, from January, 2021, onwards
- Due date of filing GSTR-4 for financial year 2020-21 extended
- Extended due date chart for various GST Compliances
- Extension of GST Compliance due to 2nd Wave of COVID-19
- Fees & Penalty for late / Non filing of TDS Return
- Government allows further operational flexibility to GST filers
- Government must provide handholding for GST compliances to Industries
- Govt waives Late Fees on delayed filing of March/April GSTR 3B Return
- GST Compliance Calendar for the month of June 2021
- GST Composition scheme: Small taxpayers guide to reduced GST compliances
- GST Council recommends reducing compliance burden
- GST Invoice Excel Utility cum GST Return Generator V.1 (Mini ERP) (Free)
- GST return and Its applicable due dates
- GST Return filing by Companies using EVC instead of Digital Signature: Provision mandatory from August
- GSTN: Registered taxpayers can now check their returns for last 5 return periods
- GSTR-3B Compliances for the FY 2020-21
- Highlights of 43rd GST Council meeting
- HSN & SAC Code Mandatory in Invoice & Form GSTR-1
- ITC Mismatch in GSTR-3B vs GSTR-2A/2B – Rule 36 (4) & It’s Constitutional Validity
- Know the Extended Deadlines under GST
- Need of Voluntary Certification of GSTR-9C (by Chartered Accountant / Cost Accountant)
- New Features of Form GSTR-2B & GSTR-3B Made Available To Taxpayers Under QRMP Scheme
- Process of Filing ITR-1 under New Income Tax e-Filing Portal 2.0
- Quarterly Return Monthly Payment Scheme (QRMP) under GST Explained
- Relief measures for taxpayers under GST in view of COVID-19
- Requirement of Rate of Tax in HSN table of Form GSTR 1
- Role of GSTR-2A and GSTR-2B for taking Input Tax Credit while filing GSTR-3B
- Short Analysis of Composition Scheme Under GST
- Small businesses seek no penalty and interest relaxations on GST late payment, return filing till June
- Step-by-Step Process for Updating Invoices Using the Invoice Furnishing Facility (IFF)
- Struggling with GSTR 2B Reconciliations?
- Summary of Covid-19 Relief Measures under GST
- Table-12 of GSTR-1 (Advisory on PDF)
- The facility to file GST returns through OTP/EVC again enabled on portal
- Upcoming functionalities to be deployed on GST Portal for the Taxpayers
- Updates in Forms GSTR-1, GSTR-3B and Matching Offline Tool for taxpayers in QRMP Scheme
Pakistan
- Experts advocate sales tax collection by provinces
- Pakistan Provides Extension for April 2021 Sales Tax and Federal Excise Returns
- Provinces, FBR sign MoU for single sales tax return
Singapore
- Overview of GST e-Filing Process
- Singapore Issues GST Bulletin Issue 22: guidance on certain common mistakes to avoid
EUROPE
Belgium
- Belgium Announces Summer Holiday 2021 Extensions for VAT Declarations
- Belgium VAT filing COVID delays
- Extended deadlines for filing VAT returns
- Postponement of submission of VAT returns for March 2021 and first quarter of 2021
- Postponement VAT return filings during Summer period 2021
- What were the VAT developments in Belgium in May 2021?
Czech Republic
Denmark
European Union
- All you need to know about OSS VAT returns
- Intrastat Changes 2022
- New VAT rules for e-commerce: 1,2,3…VAT returns?
- OSS European VAT rules for E-Commerce: What do you need to know?
- Simplified VAT declaration for services to consumers in other EU countries
- Upcoming changes to Intrastat returns in 2022
- What is the VIES system and what should you keep in mind?
France
Greece
Hungary
- BIREG system besides EKAER from 1 January, 2021?
- Hungarian tax administration will prepare draft VAT returns for Hungarian taxpayers from 1 July 2021
- Real-time invoice reporting extension, self-billing invoices
Italy
- New VAT TR 2021 model in use since April 1
- Pre-filled VAT returns delayed from 1 July 2021 until January 2022 to align with the withdrawal of the Esterometer
- Prefilled (draft) VAT returns for transactions starting from 1 July 2021 (on pilot basis)
- VAT online registration portal, reporting cross-border sales and transactions
- VAT pre-filled in 2022 to “guarantee” the completeness of the data
Macedonia
Malta
Netherlands
- Rethinking VAT compliance (1): single VAT return
- VAT, couldn’t that be easier, please? Edition 1: Retroactive correction of VAT returns
Norway
- New 2022 VAT return – Implementation guide for system-to-system submission of VAT-report
- New VAT notification and SAF-T
- New VAT return, electronic filing expected in 2022
- Norway’s New 2022 VAT Return: Detailed and Digital
- Norwegian Tax Authority announces digital VAT reporting will be implemented for 2022
Poland
- Database of the Electronic VAT forms
- E-Invoicing and SAF-T in Poland
- How to show the import of goods in the VAT declaration?
- Important changes in VAT settlements for April, and there is no regulation
- Online Validation Service: Overview of List of VAT Payers for Poland (SAP)
- Planned changes in JPK_V7 – Simplified invoices – “MPP” designation will no longer be used
- Poland VAT Reporting: Draft Amendments to JPK_V7M/V7K Published and EU One Stop Shop
- Polish rules on reporting and deducting intra Community acquisition VAT
- The Ministry of Finance is preparing further changes in sending SAF-T
- The VAT group will submit one joint declaration
Portugal
- Deadlines extended for certain VAT returns
- Delivery Deadlines for Declarations and Payments Relating to April, May and June 2021
- Extended deadlines for monthly VAT returns due in June and July 2021 & Invoices in PDF accepted till June 30, 2021
- Extension deadline VAT return submission and payment of April and May 2021 + PDF considered e-invoices
- June and the 2nd Quarter VAT returns can be submitted and VAT paid until 31.08.2021.
- New VAT declaration form and instructions published for certain e-commerce sales
Romania
- Romania Amends VAT Return (Form 300)
- Romania SAF-T: Are you Ready for 1 January 2022?
- Update VAT return (Form 300) has been published in Official Gazette
Slovenia
Spain
- Facilities for taxpayers to complete Spanish VAT returns
- Possibilities for the postponement of payment of VAT returns to be filed in April
- Procedure Form 390: VAT Annual summary tax return
- The new VAT e-commerce regulations and the SII obligations for non-resident companies
- White Paper on the Immediate Supply of Information
Ukraine
- Filling in the VAT return: tax authorities answer topical questions
- How is the correction of the error made in the tax reporting for the periods up to 01.04.2021 reflected in the VAT reporting?
- How to correct an error in the annex to the declaration?
- How to fill in Annex 2 to the VAT return?
- How to indicate in the VAT return the import / export of goods in the amount of up to 150 euros?
- In April we report for March in a new form. Deadline for submission is April 20, 2021
- The company exports products: how to fill out a VAT return?
United Kingdom
- Agents may need to file non-MTD VAT returns via their ASA
- Deadline looming for end of digital linking for MTD
- Digital tax records: Next step for VAT-registered businesses
- Finance Act 2021 published: temporary VAT rate of 5% for hospitality, etc, MTD, E-Commerce, …
- HMRC Guidance: Check when you can account for import VAT on your VAT Return (update April 8, 2021)
- HMRC Notice 700/22: Making Tax Digital for VAT (Updated May 7, 2021)
- HMRC steps up MTD VAT compliance activity
- Making Tax Digital Phase 2: Have you updated your systems?
- More than half a million UK businesses file VAT returns late
- myInsight MTD ITC is a simple and cost effective solution for meeting the requirements of Making Tax Digital for VAT
- Over half of British businesses filed late VAT returns
- Research and analysis Exploring the costs and benefits of Making Tax Digital for VAT experienced by smaller businesses
- Research and analysis Exploring voluntary sign-up to Making Tax Digital for VAT
- Soft-landing Period is now fast approaching for Making Tax Digital
- The VAT Return has changed. Here’s what you need to know
- VAT returns and EC Sales Lists Online: From 8 April 2021, HMRC will no longer accept XML VAT submissions from third party software
MIDDLE EAST
Bahrain
Oman
