New German F22 Tax certificate requirement for online sellers

The German tax authorities have recently announced that they will require sellers using online marketplaces to register and obtain a new “F22” tax certificate. This new certificate will confirm that the online seller is up-to-date with their German VAT compliance and will need to be collected by all online marketplaces (such as eBay, Amazon etc.)… Read More

UPDATE: UK Making Tax Digital VAT pilot

The UK tax authority (HMRC) recently confirmed that it has extended the Making Tax Digital for VAT pilot available to members of VAT Groups, partnerships and companies using the flat rate scheme. During October 2018, the pilot was opened up to the public for testing and this enabled most taxpayers to submit VAT returns using… Read More

BREXIT NEWS: UK Brexit postponed accounting law for import VAT

The UK government has issued draft legislation relating to the implementation of postponed import VAT accounting in the event of a no-deal Brexit, please click here to view this legislation in full. As per our original article back in September 2018, postponed import VAT accounting will allow all UK VAT registered businesses to avoid having… Read More

EU introduces e-service VAT simplifications

From 1 January 2019, EU member states introduced simplified VAT rules for businesses selling electronic services to consumers online in other EU Member States. These new simplifications consist of: Small EU businesses selling less than €10,000 worth of electronic services to consumers in other EU member states per year will issue their invoices and charge… Read More

REMINDER: Russia will impose VAT on foreign B2B digital services

From 1 January 2019, Russia has amended its current VAT legislation to state that non-resident businesses selling digital services to other businesses within Russia will have to VAT register and charge VAT on their supplies. Currently, non-resident providers of this type of service only have to register and charge VAT if they are providing these… Read More

REMINDER: Switzerland scraps low-value VAT exemption on e-commerce imports

From 1 January 2019, the Swiss government has removed its low-value import VAT exemption on goods bought from foreign suppliers. Previously, the threshold for the exemption was set at CHF 62.50 (approx. £50) for most goods and allowed importers to purchase goods VAT free from non-resident companies below this amount. However, in an effort to… Read More

REMINDER: Bahrain launches 5% VAT January 2019

As per our previous article, Bahrain implemented Value Added Tax (VAT) at 5% from 1 January 2019. The Bahraini government has now confirmed that there is a mandatory VAT registration threshold of BHD 37,700 (approx. £78,000) for resident businesses. However, this threshold will not apply to non-resident businesses who will have to register from the… Read More

Norway to remove low-value import from 2020

From 1 January 2020, the Norwegian government have voted to remove the low-value import VAT exemption threshold on goods imported into the country. Currently, this threshold allows companies to import goods into Norway at a value of less than NOK 350 (approx. €35), VAT free. However, in an effort to remove the unfair advantage that… Read More

Uganda to introduce VAT on electronic services

Uganda is proposing to introduce VAT at 18% on the provision of electronic services in the country by non-resident companies. At present, foreign businesses providing digital services in Uganda 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 Ugandan… Read More

Lithuania cuts VAT on e-books to 5%

From 1 January 2019, Lithuania cut the VAT rate applicable on e-books to 5% from 21%. This follows the EU Councils proposal to allow EU member states to cut rates on electronic publications to match their printed equivalents, please click here for the full article.