BelgiumCyprusEcuadorItalyJapanNetherlandsPolandUnited Kingdom Global VAT Guide: May 2023 VAT Updates 27 June 2023
Norway Norway Tax Agency Posts Board Ruling on VAT Treatment of delivery and assembly of goods to Norwegian customers 21 June 2023
BahrainChileCzech RepublicEuropean UnionNigeriaPolandSaudi Arabia KPMG Week in Tax: 12 – 16 June 2023 19 June 2023
Nigeria Federal Inland Revenue Service empowered to appoint non-resident suppliers as agents of VAT collection 15 June 2023
Spain VAT treatment of transfers of real estate assets provided as security clarified by the Spanish General Directorate of Taxes. 13 June 2023
Italy Application of Split Payment VAT for Gifts and Free Services: Italian Regulation Explained 13 June 2023
United Kingdom HMRC Policy paper: VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd 12 June 2023
United Kingdom HMRC Policy paper Revenue and Customs Brief 6 (2023): VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd 08 June 2023
Netherlands Reverse charge mechanism can only be applied if the identity of the recipient is known 27 May 2023
European Union EU VAT Directive 2006/112/EC explained: Art. 194 – Domestic Reverse Charge for Non-Established entities 26 May 2023
Spain Reverse charge applies when the buyers of the properties are non-established individuals who will use them for rental purposes 24 May 2023
BelgiumEuropean Union Simplified triangular operation – wording “Reverse charge” mandatory 16 May 2023