Here’s a summary of what we see happening around the globe in respect of COVID-19 since our last update of 22 March 2020 (which can be found HERE)
For your convenience, we have grouped the articles by region and then by country, sorted from new to old.
Note that some articles cover multiple countries, so it’s useful to review these as well to find out if there are measures introduced in your country.
If there are developments in your country that are not yet listed, please LET US KNOW.
For the latest information about COVID-19 VAT/GST related developments, please visit this LINK.
Stay safe!
- Get a full global overview of COVID-19 relief schemes
- Why VAT Holidays May Not Be a Good Idea During Coronavirus
- EY Tax COVID-19 Response Tracker (updated till April 2, 2020)
- Coronavirus: Global Guide to Tax Changes
- COVID-19: Global Tax Developments Summary
- COVID-19 VAT Cashflow Tips (Part One)
- Covid-19: a cross-jurisdictional tax update
- IBFD’s free COVID-19 pandemic Tax News Service reports
- Global VAT Updates relating to Covid-19
- Beyond Tax Reliefs: The Impact of Covid-19 on E-Archiving
- Coronavirus VAT Updates Now Available (1 April)
- COVID-19 tax relief roundup Apr 1, 2020
- COVID-19: Managing the impacts of COVID-19
- OECD Country Policy Tracker
- EY Tax COVID-19 Response tracker (updated till March 30, 2020)
- COVID-19: OECD Forum on Tax Administration publishes actions that tax administrations are currently taking to support taxpayers
- Navigating COVID-19 tax relief and incentives for companies
- EY global tax policy tracker (update March 29)
- EY Tax Covid-19 Response Tracker (Update March 26, 2020)
- Global Update on COVID-19 Customs & Trade Measures
- COVID-19: VAT – Fiscal Tool of Choice in Coronavirus Downturn
- COVID-19: Global Tax developments
- Coronavirus Concerns for VAT Practitioners
- COVID-19 VAT implications (updated 26/03/2020)
- COVID-19: WCO – Request to facilitate procedures relating to the ATA Carnet during the COVID-19 pandemic
- OECD on Tax in the time of COVID-19
- Covid-19—Protecting Your Business from VAT Fraud
- CMS Expert Guide to COVID-19 Tax Relief Measures Country-by-country comparison
- Emergency VAT measures to combat the financial impact of the Coronavirus epidemic outbreak
- EY Tax COVID-19 Stimulus Tracker
- Coronavirus: Online Gaming and Digital Conferencing Surge May Mean Extra Attention to VAT Compliance
- Live Updates: COVID-19-Related Tax Changes
- COVID-19: a multi country overview of supportive measures
- EY Tax Covid-19 Response Tracker As of 22 March 2020
- International tax cuts in virus time
- How does the Coronavirus impact the VAT/GST world? Update 22 March 2020
- OECD Emergency tax policy responses to the Covid-19 pandemic: Faster VAT receivables, delay VAT payables, simplify bad debt…
- Tax measures taken worldwide related to COVID-19
EUROPE
- COVID-19: Compensation, cancellation fees, and frustrated expenditure, Uncollectible receivables
- Austria introduces VAT measures due to COVID-19 crisis
- Ministry of Finance enables pharmacies to produce tax-free disinfectants
- COVID-19 #9 Factoring in times of corona
- COVID-19: Tax administration adjusts a number of flat rate schemes for the first quarter
- VAT credit refund possibility announced in response to COVID-19
- Corona measures by Belgian federal authorities
- Tax measures in response to COVID-19
- VAT relief for medical and other protective equipment donated in response to COVID-19
- COVID-19: Fast VAT refund of the February 2020 VAT return
- COVID-19: Special declaration or the first quarter of 2020 is postponed to June 20, 2020
- Deferment import VAT to VAT return (ET 14.000): all documents need to be mailed
- Corona: events and VAT recovery
- COVID-19 tax measures to support businesses and individuals announced
- No VAT on donations of medical supplies to hospitals
- Belgium VAT Payment and Return Extensions for COVID-19
- Tax relief in response to coronavirus (COVID-19)
- COVID 19: Challenges in applying the Value Added Tax Act (VATA)
- Bulgaria Clarifies COVID-19 Deadline Extensions Not Provided for VAT and Social Security Contributions
- VAT update COVID-19
- New proposal to allow businesses to pay VAT on sales invoices until customers have settled the liability
- Tax payment deferrals, responding to coronavirus (COVID-19)
- Corona – Possibility to defer payment or to arrange an instalment payments for tax liabilities without interest
- Covid-19 is «pushing» for the use of Electronic Signatures
- Temporary deferral of VAT payable
- VAT provisions on bad debt relief
- COVID-19 measures enacted: VAT payment deferral to 10 November 2020
- COVID-19 tax and VAT measures voted
- COVID-19: VAT update Cyprus
- Cyprus implemented delays on penalties for VAT payments for all businesses
- COVID-19: Possibility to delay payment of VAT
- Cyprus abandona cut in VAT rates and will resort to tax payment delays
- No reduction of the standard and reduced VAT rates
- Cyprus abandons COVID-19 VAT cut
- Czech Republic Tax Agency Clarifies VAT Exemption Conditions for Goods Imported Due to Coronavirus
- VAT and duty exemption on goods imported to CZ related to SARS-CoV-2 pandemic
- VAT pardon on free provision of COVID-19 related goods
- COVID-19: Possible waiver of penalties
- VAT Remission on Gratuitously Provided Medical Goods
- COVID-19: Late filing of VAT returns, Electronic report sales during the period of the COVID-19 emergency
- Coronavirus Guide to Taxpayers
- Tax relief in response to COVID-19: General waiver of penalties for the late filing of VAT ledger statements
- Impacts of the Czech tax relief package on taxpayers (COVID-19)
- Extension of the Value-Added Tax (VAT) payment deadlines
- Denmark introduces legislation in response to COVID-19
- COVID-19: New retroactive custom duties relief and VAT exemptions in the fight against COVID-19
- COVID-19: Quick Fixes and the lack signature on documentary proof for the VAT zero-rating of IC supplies .. a problem
- COVID-19: Customs and import sales tax exemptions as well as other measures in goods traffic
- COVID-19: Customs issues – E-commerce – Empowerment for customs representation
- COVID-19: European Commission grants exemption of import duties and VAT on the import of goods
- Coronavirus Guide – VAT Changes in Europe (update 6 April)
- Overview of COVID-19 virus relief measures in other CEE/SEE countries
- Coronavirus: European Commission waives customs duties and VAT on the import of medical equipment from non-EU countries
- COVID 19 – Tax Measures taken by EU authorities
- COVID-19: VAT measures in Poland, Croatia, Czech Rep and Slovakia
- COVID-19: Tax authorities tracker
- Taxand firms respond to COVID-19 outbreak
- Accordance launches COVID-19 EU tax authority tracker
- Guidance on Customs issues related to the COVID-19 emergency
- COVID-19: Temporary European VAT Reliefs
- Covid-19: European VAT awareness – overview COVID-19 measures
- COVID-19: DG TAXUD Guidance on customs issues and COVID
- Coronavirus Guide – VAT Changes in Europe
- VAT update re COVID-19
- COVID-19: Overview of VAT Payment Delay, VAT Submission Delay and Late Payment Penalty Removal
- Flash Back on ECJ/CJEU Cases – Cancellation of reservations – Reservations get cancelled due to COVID-19 …. is VAT included in the taxable amount?
- ‘’VAT holiday’’ due to Corona
- COVID-19 VAT implications (updated 25/03/2020)
- VAT measures being taken in Europe against effects of the Coronavirus (Update)
- VAT related simplifications regarding the Corona-crisis in CEE
- VAT measures COVID-19 per EU member state
- VAT measures being taken in Europe against effects of the Coronavirus (Update)
- EU VAT Measures in Response to Coronavirus
- Update March 24, 3.30PM CET – Overview of COVID-19 measures taken by countries in the European Union and some other European countries
- Export license required for certain personal protective equipment
- Finland Confirms Late Payment Interest Rate Reduction Due to COVID-19
- COVID-19: Late payment penalties and interest charges will be waived on overdue payments
- Finnish Tax Authorities’ actions to support companies during the COVID-19 epidemic
- France Tax Agency Announces VAT Exemption for Donations to Health Care Establishments Due to Coronavirus
- Coronavirus and VAT declarations: the administration proposes new practical provisions for companies facing difficulties
- COVID-19: Accelerated repayment of corporate tax credits and VAT credits
- COVID-19: No ability to gather VAT documents, declaration system based on a assessment of tax due is implemented
- COVID-19: Administration proposes new practical provisions for companies facing difficulties
- COVID-19: No regularization of VAT for donation of goods to health and elderly organizations
- COVID-19: PDF / Scanned paper invoice accepted as electronic invoice
- COVID-19: tolerance measure applicable to digitized paper invoices sent by email
- COVID-19: No specific measures, though VAT cash flow incentives are available, some upon request
- COVID-19: Only VAT measure … Companies can request the speeding up of the processing of tax credit refunds such as those relating to VAT
- Coronavirus COVID-19 Tax Q&A: France
- COVID-19 Advisory – French VAT amendments cancelled
- New guidelines for non-EU exporters released
- Corona measures do not include VAT, authorities committed to accelerate reimbursement of VAT credits
- COVID-19: Options to delay VAT declarations and related payments and No VAT on donations for disinfect and masks/protective wear
- 2019 annual VAT return deadline is postponed until 31 May 2020
- German Ministry of Finance published FAQ letter in relation with Covid-19 tax reliefs
- German Ministry of Finance (BMF): no VAT on donations during the crisis
- Germany Publishes Overview of Tax Measures to Assist all Businesses Affected by the COVID-19 Pandemic
- COVID-19 German State VAT Actions
- German Ministry of Finance publishes decree on deferral and enforcement measures in response to COVID-19
- Emergency Measures for VAT taken in Germany due to the Coronavirus
- Additional tax relief, response to COVID-19: tax authorities may defer taxes if the collection would constitute a significant hardship
- Germany VAT payment holiday till Dec 2020 for coronavirus outbreak
- Corona: Deferral of the payment of VAT till Dec 31, 2020 upon request
- COVID-19: Extension of the deadline for payment of April VAT debts until 31.08.2020.
- COVID-19 – Clarification on the postponement of VAT and assessed debt payments
- Circular to reduce VAT to 6% in personal hygiene products
- Greece Delays myDATA Mandate
- 4 month VAT payment deferment for coronavirus
- COVID-19: Hungary applies for EU VAT exemption for masks and respirators
- COVID-19 – Amendment of the XSD-schema to be uploaded to the Online Invoice system is postponed
- Deferred filings and payments until 15 January 2021, limited fines or late payment interest and VAT refunds due to Coronavirus
- Companies will be able to apply for deferment of tax and VAT until 2021
- COVID-19: How to reduce and defer your VAT liability
- Extension on late VAT (COVID-19) payments includes April instalments
- Italy enacts “Liquidity Decree” to further manage COVID-19
- COVID-19: Heal Italy decree-law: Offset corporate tax credits with VAT & non-resident enties without fiscal representative can not…
- Suspension of the payment of VAT will be extended for the month of April and May 2020
- Tax office confirms non-resident VAT payers have not been provided with delays on returns or VAT payments
- Clarification provided on deferral of Intrastat reporting obligations
- Summary of the main COVID-19 emergency measures in Italy
- Customs Agency – Guidelines for the management of the emergency COVID-19
- COVID-19: Payment deadline extension upon request, faster VAT refunds,
- Businesses may request a delay until 30 June 2020
- COVID-19: Deferral on tax payments upon request and faster refund of VAT receivables
- Lithuanian parliament to debate VAT cut proposal for catering services
- COVID-19 VAT implications
- VAT payers may defer returns by up to one year
- COVID-19: Request for deferral of VAT payment via MyGuichet.lu
- COVID-19: VAT measures adopted in Luxembourg & suggestions to improve business’ VAT position
- Luxembourg announces economic stabilization and stimulus package in response to COVID-19
- COVID-19: Failure to file VAT returns within the normally applicable deadlines will not be fined
- Luxembourg Providing Further COVID-19 Relief for Social Security Contributions and VAT
- Luxembourg announces tax and financial measures in response to COVID-19
- Coronavirus Update: First Economic Measures Launched To Help Business In Malta
- Malta has announced the deferment of VAT payments for March and April
- COVID-19: Extension of payment deadline upon request
- VAT consequences for issuing vouchers due to COVID-19
- Offering online services during the corona crisis; VAT consequences?
- VAT measures extended to other sectors, including: gambling; insurance premium tax; accomodation taxes; environmental taxes; excise…
- Extension of payment for all income tax, corporate tax, VAT and payroll tax assessments can be applied for in one go
- A practical guide to VAT relief during the COVID-19 pandemic
- Dutch Government updates tax and legislative measures in response to COVID-19
- COVID-19 VAT implications
- Netherlands: Steps to take in case of VAT-payment problems
- Dutch Customs supports companies in Covid-19 crisis
- NOB commentary on corona measures: deferral of payment, VAT
- Corona: Professional organizations: simplify deferral of VAT
- Customs measures in response to COVID-19
- Dutch Customs announces that it is accepting requests for duty-payment extensions for customs debts
- VAT in case of temporary billing freeze due to corona crisis
- Consequences of coronavirus on pro rata VAT for healthcare institutions
- Export declaration: exporter is not required to be established in the Union – suspension due to Corona
- VAT on discounts, cancellations and bad debts – don’t waste any money!
- New Exporter Definition further postponed and other Covid-19 Customs issues
- Netherlands COVID-19 VAT 3-month payment delay
- Reduction of the low VAT rate (incl. passenger transport, accommodation, cultural sector) from 12% to 8%
- COVID-19: Approved: application of the 6% rate with effect from 1 April until 31 October 2020
- Norway takes additional measures in connection with COVID-19
- COVID-19 VAT implications
- Reduced VAT rate cut for a second time during the coronavirus crisis
- COVID-19: Further reduction of reduced to 7% for tourism, certain sporting activities, …. (proposal)
- Covid-19 VAT measures to support businesses
- Norway Opens the Fiscal Toolbox
- Norwegian Government proposes temporal measures in connection with COVID-19
- VAT relief measures, responding to coronavirus (COVID-19)
- Anti-crisis shield: more solutions for entrepreneurs
- Laptops still with a higher VAT rate
- COVID-19: Treasury wants more time for tax refunds
- COVID-19: 0% VAT rate applicable on medical devices and medicinal products such as disinfectants, masks and protective suits
- Reporting VAT payments to businesses (‘white list’) extended from 3 days to 14 days after payment
- Poland’s tax legislation to mitigate economic impact of COVID-19 enters into force
- When GST Refund not available for Exporters
- Postponement Polish Intrastat declaration due to COVID-19
- Intrastat for the month of March 2020 can be submitted by the 20th of April 2020
- 0% VAT on biocides and disinfectants donations
- Corona – Anti-crisis shield package accepted: JPK_VAT & VAT matrix delayed till July 1, 2020
- VAT payment delays and SAF-T VAT returns delayed to 2020 due to coronavirus crisis
- Government delay SAF-T and introduce Covid-19 measures to assist businesses
- A package of tax changes in the new Act on the fight against coronavirus – Postponement of JPK_VAT and of the VAT rate changes
- Implementation of JPK_VAT till July 1, 2020 included in the draft law
- Anti-crisis Shield (March 19, 2020) – Postponement of the new SAF entry into force – from July 1, 2020.
- COVID-19: Mandatory B2G e-invoicing has been postponed to 1 January 2021 for large enterprises
- A Pandemic, several solutions in the area of VAT
- February monthly returns and associated payment delayed
- Promotion of card-based payments during COVID-19 pandemic
- Portugal mandatory B2G e-invoicing has been postponed to 1 July 2021 for small and medium enterprises with the announced new measures…
- COVID-19: Measures on tge payment of VAT and periodic VAT declarations
- Additional simplification measures intended to adapt the compliance of reporting obligations (COVID-19)
- COVID-19 VAT implications
- February monthly return may be delayed until 10 April 2020 due to Corona
- COVID-19: PDF accepted as electronic invoice during the months of April, May and June
- COVID-19 pandemic: deferral of VAT payment
- COVID-19: flexibilization of VAT payments
- Update on tax relief measures, responding to coronavirus (COVID-19)
- Tax consequences of the COVID-19 pandemic on companies in Romania
- COVID-19 VAT implications
- COVID-19: All tax obligations that have their due date after 21 March 2020 and that are unpaid are not considered to be unpaid
- Reverse charge for import of test kits, medicine, disinfectants and protective equipment intended for combat of COVID-19
- COVID-19 VAT implications
- Relaxation of VAT rules: two-month extension of the VAT payment date
- Tax respond to COVID-19
- Customs and VAT advantages for imports of masks and other protective equipment
- Slovenia VAT update – COVID 19
- COVID-19 VAT implications
- Tax payment delay in times of COVID-19 epidemic
- COVID-19 outbreak: Deferral of VAT payments
- Import VAT and customs duties six-month deferments are now possible for amounts between €100 and €30,000
- COVID-19: Deferment is granted for the customs and tax debt on importation of goods
- Canary Islands. Postponement of IGIC and duties on imports
- COVID-19 VAT implications
- Compilation of the COVID legislative measures
- COVID-19: VAT financing tips for the COVID crisis
- COVID-19: Extension of the deadline for filing tax returns in the Canary Islands
- COVID-19 and Customs. Special instructions published
- Deadlines and measures adopted by the Council of Ministers of 24 March 2020
- Extension of deadlines for VAT and other sales tax returns in certain Autonomous Regions
- Possibility to obtain up to the 80% of the Spanish bank loans dedicated to financing the payment of VAT
- VAT obligations and the COVID-19 crisis (part 2)
- Businesses below SEK 3mio yearly turnover may switch to cash scheme, SMEs below 1million may extend reporting period
- COVID-19: VAT accounting during the corona crisis
- COVID-19 VAT implications
- COVID-19: Expanded possibility for a postponement of VAT-payments
- COVID-19: VAT deferral can only be granted for one accounting period if the company reports VAT on a quarterly basis
- COVID-19: Deferral of VAT payments, retro-active applicable as of Jan 1, 2020
- New measures presented by the Swedish Government
- Suspension of import duties on certain medical goods from 10 April thru 9 October 2020
- Federal Customs Administration supports companies
- COVID-19: Default interest rate for VAT & other taxes decreased to 0% till Dec 31, 2020
- Stimulus measures regarding Swiss VAT and customs
- COVID-19: 0% interest on late payment interest
- Covid-19 VAT measures to support businesses
- Payment facilities for direct federal tax as a measure against coronavirus
- Late penalty interest relief for VAT payments until the end of December 2020 in response to the COVID-19 crisis
- Relief in the area of Swiss VAT – Default interest for the late payment of taxes and customs duties will be waived until the end of 2020
- Corona – Liquidity buffer in the tax area and for federal suppliers
- COVID-19: deferment period for VAT on delivery of goods destined for export extended
- Goods intended for export enjoy VAT payment deferment for the exporters purchasing them (to avoid VAT credits) – extended.
- Turkey postpones submission deadlines of e-ledgers due to COVID-19
- Turkey postpones submission deadlines of e-ledgers due to COVID-19
- COVID-19: Extension of VAT return filing deadlines
- COVID-19 – Revenue Administration Temporarily Allows Electronic Petition Submissions and Electronic Tax ID Number Applications
- Submission Period of VAT Declaration and BA BS Forms Has Been Extended
- Several sectors may delay VAT returns for April, May and June to 27 June 2020 and payments for April to June are delayed six months
- Turks left scratching their heads following airline VAT drop
- Temporary features for NGOs and charities
- COVID-19: improved taxation of import duties and VAT on medical supplies
- Exemption from VAT on the supply of medicines and medicine: implications for seller and buyer
- CMU has updated the list of VAT exempt goods for the fight against coronavirus
- Importing medicines and medicine: what is the VAT rate?
- COVID-19: Financial penalties continue to be imposed for violation of VAT accrual, declaration and payment
- COVID-19: moratorium does not apply to on-site documentary VAT checks
- Ukraine Adopts COVID-19 Tax Measures, Issues VAT Guidance
- Are there any quarantine VAT refund checks?
- Duty and VAT on medicines and equipment have been abolished
- COVID-19: approved list of medicines, medical devices and equipment, duty-free and VAT-free
- Ukraine vs COVID-19: Parliament passes anti-crisis laws
- HMRC relaxing payment of deferred VAT and duty beyond 15th April if applied for now
- New COVID-19 Measure: Import VAT and Duty
- HMRC offer potential extension to import VAT and duty payments due on 15 April
- Correction of errors
- VAT error notifications by email only
- COVID-19: HMRC Announces its Approach to Company Residence – No risk for Fixed Establishment
- HMRC Guidance: correct errors on your VAT Return
- COVID-19 & HMRC Payments: Our summary for you
- HMRC urges businesses using VAT deferral to cancel direct debits
- VAT treatment of coronavirus grants
- COVID-19: Barristers and advocates: Temporary changes – send any forms, returns or correspondence by email to HMRC.
- Latest HMRC VAT Q&A on COVID-19: Clarification on VAT payment deferral
- Customs authorisations during the coronavirus (COVID-19)
- COVID-19 VAT implications
- Temporary import VAT & Duty relief for some medical supplies
- Pay no import duty and VAT on medical supplies, equipment and protective garments (COVID-19)
- Chancellor waives duties and VAT on vital medical imports
- VAT Cashflow planning: COVID-19
- The Channel Islands Jersey delays Goods and Services Tax payments during the coronavirus crisis
- Coronavirus VAT deferment: Get the details right
- COVID-19: UK Government updates and clarifies its guidance in relation to deferred VAT payments
- COVID-19: Making Tax Digital – HMRC announces deferment of digital links until 2021
- HMRC COVID response – digital links for MTD for VAT deadline extended
- UK MTD for VAT digital links postponed to April 2021 due to COVID-19
- COVID-19: Channel Islands: Tax relief provided by Jersey
- COVID-19: VAT Payment deferral – it applies to all businesses with a UK VAT registration number including all overseas businesses who…
- Payment holiday applies to all businesses that are registered for VAT in the UK
- Deferring VAT: HMRC confirms businesses should cancel their VAT direct debits
- Leisure Services Closures – VAT implications for Councils to consider
- Tax tribunal response to Covid-19
- Deferral of VAT payments – applicable for all UK VAT registered entities, also for non-UK established entities
- COVID-19 – VAT deferment
- Cashflow Benefit – Temporary suspension of VAT return payments to HMRC – COVID 19
- VAT update on Tax Tribunal process; Lifting of VAT Repayment Inhibits
- Latest on the coronavirus position
- Confusion on COVID-19 VAT 3-month postponement
- Ideas to optimize VAT cashflow
- UK Government announces deferred VAT payments until the end of June 2020
- COVID-19 – VAT payment deferral applicable for the payments to be made on March 31, 2020 as well? Yes, confirmed by HMRC
- Managing your VAT cashflow during a social and economic (Coronavirus) crisis
- VAT – things to consider in light of COVID-19
- Corona – Gibraltar – Waiver of import duties
- VAT – things to consider in light of COVID-19
AFRICA
- Amendment of VAT rate
- Kenya President Announces Tax Relief Measures Due to Coronavirus
- Kenyan Government introduces tax measures in response to COVID-19
- Kenya cuts VAT to 14% to combat COVID-19 (draft)
- COVID-19: 0% VAT on Hand-sanitizers, protective masks and other breathing appliances, no interest/penalty on overdue filing/payment
- Zero VAT on hand sanitizers and protective masks
- COVID-19: Accelerated VAT refunds and payments for goods and services supplied to the Government
- COVID-19: Payment of all overdue and undisputed VAT refunds will be accelerated
- Namibia implements measures to mitigate impact of COVID-19 on tax administration
- FIRS Extends VAT Filing Deadlines
- Tinubu Asks FG To Suspend VAT, Seeks United Nigeria
- Delayed deadlines on VAT returns to help businesses during the COVID-19 crisis
- COVID-19: FIRS Extends CIT, VAT & WHT Filing Deadlines
- Update on tax developments in response to COVID-19
- VAT exemption and Customs Duty rebate on importation of essential goods
- VAT and exchange rates and currency fluctuations (COVID-19)
- VAT exemption on “essential goods” and full import duty rebate on importation during the COVID-19 pandemic
- VAT and customs duty relief for importers (COVID-19)
- COVID-19: Tax relief measures in response to COVID-19 at 30 March 2020
- VAT compliance post Covid-19 and the “No Rulings List”
- COVID-19: VAT relief for zero-rated goods
- VAT relief for zero-rated goods (COVID-19)
- VAT considerations in light of coronavirus (COVID-19)
- VAT easements on coronavirus
- Tunisia COVID-19 Tax Measures Include Annual Return and Payment Delay and Others
MIDDLE EAST
- Package Scheme of Incentives to combat COVID-19
- COVID-19: GCC – Summary of the tax measures in the Gulf
- Tax filing deadlines postponed under COVID-19 emergency regulations
- COVID-19: Extensions to deadlines included in the tax laws, Updated reporting and payment deadlines for VAT for January and February 2020
- Israel defers periods for certain tax procedures in response to COVID-19; additional tax relief published
- Israel COVID-19 Measures Include Return Deadline Extensions
- Israel acts in response to COVID-19
- Government temporarily exempts 905 items from customs duties in response to COVID-19
- COVID-19: Tax returns filing deadline extended
- COVID-19 pandemic: customs duties exemptions announced
- Saudi Arabia temporarily waives penalties for amending prior filing positions and offers additional filing relief
- COVID-19: Postponement of excise tax filing and payment for three months
- KSA VAT return deadlines extended due to COVID-19
- Saudi Arabian tax authority extends due dates for filing returns and paying taxes by three months
- Delay of VAT payments by 3 months on COVID-19 crisis
- Postponing the collection of customs duties on imports for a period of 30 days against the submission of a bank guarantee
ASIA-PACIFIC
- COVID-19: an entity is entitled to receive a refund it will be paid within 14 days
- ATO Releases ‘One Stop Shop’ for Essential Tax and Super Info on COVID-19 Stimulus Measures
- The Australian Government’s Economic Response to Coronavirus
- China Cabinet Approves Cross-Border E-Commerce Pilot Zone, Tax Incentives for SMEs Due to Coronavirus
- COVID-19: exempting small-scale taxpayers from VAT in Hubei. VAT rate for small taxpayers outside Hubei has been lowered from 3 percent…
- China VAT Incentives to Help Business
- COVID-19: Tax Declaration Deadline for April Delayed to 24th Day
- Measures to assist businesses during the coronavirus pandemic
- CBIC instruct field officers to expedite the pending refund claims by April 30, 2020
- COVID-19: Exempted on import of ventilators, facemasks, etc and inputs for manufacture of these items
- Govt. exempts Customs Duty, Health Cess on Import of COVID-19 Test Kits, Ventilators, PPE, Face Masks
- India’s indirect tax numbers set to go haywire
- COVID-19: Customs, GST Refunds to be released immediately
- All You Need to Know about the GST Filing Dates extended for providing relief to due to COVID-19
- E-way bills will not automatically expire
- CBIC allows traders to import, export goods without furnishing bonds
- Govt extends Timelimit for GST Proceedings and Appeals
- E-way Bill won’t be expired during Lockdown Period
- Relief Measures Announced In The Areas Of GST, Customs And Foreign Trade
- List of financial relief provided on GST or indirect tax
- COVID-19: GST Council postpones e-invoicing, QR code and e-wallet scheme in India
- COVID-19: Recent changes in due dates relating to GST returns
- COVID-19: Indirect Tax measures
- Indian Government Issues Certain Tax and Other Regulatory Relaxations in view of COVID 2019 Lockdown
- Ease in GST compliances in light of COVID-19 pandemic
- FM extends March, April & May GST returns deadline to June 30, 2020
- CBIC clarifies the due date for Feb 2020 GST Return will also be extended
- Delayed GST filing deadlines for coronavirus
- Finance Ministry extends deadline of March, April, May 2020 GST Returns to June 30th, 2020
- Fake News circulating on extension of date for GST return filing: CBIC
- COVID-19: SC stays Kerala & Allahabad HC order of not levying taxes, etc. till April 6
- Measures introduced in response to COVID-19
- Preliminary VAT refund following low-risk VAT entrepreneur (“PKP”) procedures (i.e., one-month refund process)
- COVID-19: Exemption from tax on imports and preliminary VAT refund facility will be granted automatically
- New Fiscal Incentives in Relation to COVID-19
- COVID-19: Late voluntary elections for consumption taxes, Tax return filing deferrals
- Japan Tax Agency Issues FAQ on Tax Filing and Payment Extensions in Response to COVID-19
- Tax filing and payment deadlines extended in response to COVID-19
- Tax respond to COVID-19
- Kazakhstan COVID-19 Measures – Reduced 8% VAT rate on the sale/import of essential food products
- COVID-19: Sale and import of socially significant alimentary goods will be subject to VAT at the rate of 8% until 1 October 2020 and deferral of tax…
- COVID-19: Sales tax return payment delayed again, now to 12 April
- 3 month temporary sales tax exemption for a list of imported items due to the coronavirus pandemic
- Philippines Tax Agency Issues Circular Further Extending Filing Deadlines Due to Coronavirus
- Delayed VAT payments for March, for reporting February VAT transactions
- Extension to File Applications for VAT Refund due to the Coronavirus
- BIR Extends Deadline Extends Deadline for Filing of Various Returns and Payment of Taxes Due (COVID-19)
- COVID-19 VAT (GST) implications
- All GST returns and related payments due by 11 April have been postponed until 11 May 2020
- COVID-19 Resilience Budget 2020: Up to $900 GST Vouchers
- Various VAT easements to help businesses during the economic slowdown
- COVID-19: Possible postponement of Tax filing and payment, VAT exemption for simplified taxpayers is temporarily increased from…
- Tax measures in response to COVID-19 announced
- VAT payments delays during the coronavirus pandemic
- Sri Lanka announces relief measures as country battles with COVID19
- Thailand Issues Incentives to Counter COVID-19 Impact: Phase One
- Ministry of Finance extends deadlines for filing and payment of VAT
- Thailand’s Tax Relief Measures to Counter COVID-19 Impact
- Additional tax measures to support businesses and mitigate impact of COVID-19
- Uzbekistan introduces tax measures to support the economy and business in response to COVID-19
- Tax relief measures (COVID-19)
- Vietnam should mull over rescue measures if Covid-19 persists: experts
- Upcoming Tax Relief Measures in Response to Impact of COVID-19
AMERICAS
- Coronavirus: There is no commitment on delayed VAT filings or payments
- Argentina announces emergency measures to address economic impact of COVID-19 pandemic
- Bolivia Issues Resolution on Tax Deadline Extensions in Response to COVID-19
- COVID-19: Filing of VAT monthly tax obligations due in February and March 2020 can be deferred until May 2020
- Delayed tax filings and cut rates to help businesses during the COVID-19 crisis
- Bolivia COVID-19 Measure for Payment on Account of the Transaction Tax
- Bolivia Issues Series of Decrees Providing Measures in Response to COVID-19
- Bolivia Gazettes Decree Providing Corporate, Transaction Tax Measures Due to Coronavirus
- Update on tax relief measures (COVID-19)
- COVID-19: Latest tax measures approved by government
- COVID-19: Deadlines for payment of VAT deferred
- Return Deadlines Extension for Taxpayers under Simplified Regime due to COVID-19
- Brazil Providing Import Duty and Payment Relief for COVID-19
- PST relief measures updated in Saskatchewan (COVID-19)
- Reminder for businesses of indirect tax obligations (COVID-19)
- Saskatchewan allows monthly PST payers to delay paying their February, March and April taxes
- Indirect tax measures in response to COVID-19
- COVID-19: Businesses may defer certain GST/HST* and QST** payments and remittances until 30 June 2020
- Canada Updates COVID-19 Economic Response Plan Including GST/HST and Customs Deferral
- COVID-19 sales tax relief in Canada
- CRA & Quebec Offer GST/HST and QST Relief
- COVID-19 – Increase to the GST/HST credit amount
- COVID-19 – Sales Tax Changes in British Colombia
- COVID-19: Canada announces deferral of customs duties and import GST payments
- Canada Revenue Agency announces additional filing deadline extensions
- Canada GST and Provincial Sales Tax COVID-19 measures
- COVID-19: deferral of the GST/HST payments until June 2020
- British Colombia – relief plan – COVID-19 – Postponement of tax filing & payment
- COVID-19 – New fiscal measures
- Canadian Revenue Agency has announced that it will suspend any ongoing GST investigations, assessments or audits
- Colombia has delayed VAT filing deadlines for industries in hard-hit sectors
- Colombia issues COVID-19 tax measures
- COVID-19:Tax moratorium on the payment of VAT and customs tariffs
- Costa Rican Government enacts law to mitigate tax and economic impact of COVID-19
- Ecuador Provides Tax Payment Deferral for COVID-19
- 6-month payment plan for small enterprises, airlines, holiday operators, agriculture and exporters
- COVID-19: Donations for the National Coordination for Disaster Reduction of Guatemala, churches, etc will be exempt from VAT and…
- Delays on VAT declarations to assist businesses coping with COVID-19
- Guatemalan Government to address tax and electronic tool queries via email in light of COVID-19
- Guyana removes VAT on water and electricity in COVID-19 response efforts
- COVID-19: VAT exemption for all medical supplies for testing, prevention and treatment of the COVID-19 virus.
- Temporary procedure for the importation of certain goods for humanitarian aid because of COVID-19
- Panama extends tax amnesty until June 30, 2020 because of COVID-19
- VAT reports and remittances for February, March and April have been extended
- Peru Provides Certain Deadline Extensions for COVID-19
- Peru implements tax measures due to COVID-19
- Puerto Rico’s Treasury Department announces additional extensions for various returns and payments and provides special cash flow…
- Puerto Rico Treasury Further Extends Filing Deadline for IVU Returns, Payments Due to Coronavirus
- Temporary state and local sales tax exemption for supplies that could help prevent people from contracting the new coronavirus
- Additional extensions due to COVID-19
- Small businesses in California have an additional three months to file returns and pay taxes
- Illinois Sales Tax Deferral For Bars And Restaurants Due To Coronavirus Outbreak
- COVID-19-related sales/use tax issues to consider
- Florida extends filing deadline, waives penalties
- Postponed payment, reporting date for TTB excise taxes (COVID-19)
- Coronavirus: S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities – Supplement #2
- New to takeout and delivery? Here’s how to tax those sales
- COVID-19 and Sales/Use Tax Issues to Consider
- Tax Relief Offered by States and Localities in Response to COVID-19
- COVID-19 – US extends deadline for payment of duties and taxes
- How the coronavirus is impacting sales tax filing
- Coronavirus US tax relief roundup
- Live Updates: COVID-19-Related Tax Changes
