Netherlands In whose name, account and risk invoices are issued determines who must declare the VAT 02 November 2020
Netherlands Amounts of VAT stated on issued invoices not paid on declaration – VAT mentioned on invoices is due 27 October 2020
Belgium Circular 2020/C/133 on the exemption from the obligation to pay a VAT advance on December 2020 27 October 2020
Sweden Budget 2021: Proposal for reverse-charge for mobile phones, integrated circuits, game consoles, tablets, and laptops above 100KSEK 26 October 2020
India Delhi Govt. notifies recent changes in Reverse Charge Mechanism on renting of Motor Vehicles 26 October 2020
Netherlands Revision VAT is rightly levied after no longer meeting the conditions of a taxable supply 26 October 2020
Netherlands Sales tax on sales invoiced by customer through self billing is still due 26 October 2020
Germany Draft Annual Tax Law 2020: implementation of the EU VAT e-commerce package, extend the VAT reverse charge to telecommunication services for resellers 23 October 2020
Netherlands COVID-19: Term repayment of deferred VAT debt extended to 36 months, starting July 1, 2021 13 October 2020
Germany Amendment to supplies including installation − reverse charge mechanism limited to work deliveries 06 October 2020
United Kingdom VAT reverse charge technical guide – Application of reverse-charge on building/construction services 05 October 2020
United Kingdom HMRC has issued detailed guidance on the domestic reverse charge changes scheduled for 1 March 2021 04 October 2020
Saudi Arabia KSA exempts Real Estate supplies from VAT, Imposes a new Real Estate Transaction Tax at 5% 04 October 2020
Romania The reverse-charge mechanism for supplies susceptible to fraud was extended until 30 June 2022 01 October 2020
Cyprus Implementing Directive: List of goods subject to the new reverse-charge mechanism 29 September 2020
United Kingdom How to use the VAT reverse charge if you supply building and construction services 29 September 2020
Czech Republic Pilot with general domestic reverse charge, aimed at reducing VAT fraud, delayed again 28 September 2020
Cyprus Reverse-charge applicable on B2B supplies on local B2B supplies of electronic equipment as of Oct 1, 2020 25 September 2020