Ireland increases VAT rate applied to food supplements from January 2020

From 1 January 2020, Ireland will raise the VAT rate applied to certain food supplements to 13.5%. This will not apply to all food supplements, with certain products such as some vitamins, minerals and fortified foods, continuing to benefit from the 0% VAT rate. Please click here for further information

Paraguay B2C e-services withholding VAT – January 2020

From 1 January 2020, Paraguay will extend VAT to non-resident sales of digital services to consumers in the country. When introduced the new tax at 10% will be collected via payment providers (such as banks and credit card companies) when the customer makes the payment. The payment providers will then be responsible for paying this… Read More

Ecuador proposes to introduce VAT on e-services from 2020

Ecuador is the latest country to propose a VAT charge on the sale of e-services to local consumers by non-resident businesses. At present, non-resident businesses providing digital services in Ecuador do not have to charge VAT on their sales. However, in an effort to remove the unfair advantage that this gives to non-resident companies over… Read More

UPDATE: From 2023 France will extend e-invoices for all B2B transactions

From January 2023, France will extend the obligation to submit electronic VAT invoices to all business-to-business sales transactions undertaken in the country. This requirement has already been in place for business-to-government transactions from 2018 and requires effected businesses to use an authorised software to raise and send invoices via a digital connection (such as an… Read More

UPDATE: Portugal delays the introduction of live VAT invoice reporting for non-residents until January 2021

The Portuguese government have again delayed the introduction of the new mandatory real time invoice-reporting regime for non-resident VAT registered businesses until 1 January 2021. Originally, this was planned to be introduced from January 2020 and required non-resident businesses to send their invoices to the tax authorities for checking at the same time as they… Read More

France proposes new online marketplaces VAT fraud obligations

The French government recently proposed new measures to combat e-commerce VAT fraud within its draft budget for 2020. These new measures target fulfilment houses and online marketplaces, and by introducing these, it is hoped that they will prevent the loss of millions of euros worth of VAT due to fraud in the sector. The new… Read More

EU requests that Germany end their F22 VAT Certificate marketplace obligation

Last month, the EU Commission (EC) sent Germany a formal notice to withdraw its requirement for EU and non-EU sellers on German marketplaces to obtain an F22 VAT Certificate. The EC stated that this paper requirement is an inefficient and disproportionate measure which hinders the free access of EU businesses to the German market, and… Read More

BREXIT NEWS: Brexit delayed until 31 January 2020

During October 2019, the European Union (EU) and the UK agreed to a flexible extension relating to the UK’s exit from the EU to 31 January 2020. As this is a flexible extension, it means that the UK could possibly leave at any point between now and the end of January 2020. It also means… Read More

Norway propose the introduction of a simplified VAT regime for low value goods

From 1 April 2020, the Norwegian government is proposing to make changes to the Value Added Tax (VAT) rules that apply to non-resident businesses selling and shipping directly to consumers in the country. This new regime is an extension to the simplified scheme already in place for cross-border sales of electronic services to consumers (VOES)… Read More