Bulgaria Bulgaria Extends Application of Reverse Charge for Local Supplies of Cereals and Industrial Crops 12 March 2022
FranceSwitzerland Important changes from 1 January 2022 in France for Swiss companies importing goods into France 03 March 2022
European Union European Commission to further extend the VAT reverse charge mechanism to combat intra-community fraud in the EU 02 March 2022
United Kingdom UK HMRC Revenue and Customs Brief on Postponed VAT Accounting and Businesses Registered under the Flat Rate Scheme 25 February 2022
Slovenia Slovenia Parliament Considers Bill to Extend VAT Reverse Charge Mechanism to Combat EU Intra-Community Fraud 25 February 2022
European Union European Commission Proposes Extension of VAT Reverse Charge and Quick Reaction Mechanisms 23 February 2022
European Union Proposal Council Directive to extend Optional Reverse Charge & Quick Reaction mechanism 23 February 2022
Ukraine Law № 1525: Who charges and pays VAT when a non-resident provides electronic services to an individual in the customs territory of Ukraine? 20 February 2022
Australia ATO guidance on GST reverse-charge provisions for financial services, insurance 18 February 2022
Slovenia Introduction of reverse charge for foreign BtoB sellers as from 22 January 2022 16 February 2022
European Union European Commission Proposes Extension of VAT Reverse Charge Mechanism to Combat EU Intra-Community Fraud 16 February 2022
Norway Reverse settlement when importing services. Question whether the business condition was met, and whether there was a right to a deduction for input VAT 10 February 2022
Nigeria FIRS has now authority to appoint non-resident digital service providers as VAT collectors 09 February 2022
Vietnam E-Commerce platforms now have an option not to pay taxes on behalf of the sellers 04 February 2022
Ukraine Non-resident without a representative office provides advertising services to a legal entity 03 February 2022
Slovenia Optional reverse charge for non-resident suppliers (art. 194 of the VAT Directive) 02 February 2022