Nigeria VAT compliance guidance for non-residents selling goods and services through electronic or digital means 18 November 2021
Portugal Extended deadline to pay VAT – September 2021 to April 2022 monthly returns + 4Q 2021 return + 1Q 2022 return 17 November 2021
Belgium Belgian Minister of Finance confirms intention to implement mandatory B2B e-invoicing, digital reporting not (yet) a priority 15 November 2021
Italy New VAT compliance rules, e-invoicing extended to cross-border transactions effective January 2022 12 November 2021
Slovakia VAT Reporting Obligations – Obligation to notify the bank accounts used for VAT taxable transactions 11 November 2021
United States Louisiana: Changes to Sales Tax Filing and Payment Requirements for Consolidated Filers 10 November 2021
United Kingdom VAT Registered Businesses Not Already Making Tax Digital Compliant Need To Prepare For Changes Next Year 05 November 2021
Puerto Rico Puerto Rico’s Treasury Department announces new monthly return for consolidated sales and use tax and tax on imports effective for the month of October and subsequent periods 04 November 2021
Hungary Pre-filled VAT returns: eVAT– What does the new draft eVAT return mean for taxpayers? 04 November 2021
Puerto Rico Puerto Rico Introduces Consolidated Monthly Return for Sales and Use Tax and Import Tax 04 November 2021
AustriaEuropean Union Flashback on ECJ Cases – C-128/05 (Commission v Austria) – Non-established taxable persons carrying out passenger transport services in Austria to submit tax returns/pay the net amount of VAT 04 November 2021