UK Reverse Charge on Construction Services

As of 1 October 2019, B2B supplies of most building and construction services will no longer require the supplier to charge UK VAT but will be reverse chargeable for the customer (see here for the rules). The application of the law is complex as it applies to services covered by the UK’s “CIS” scheme for…

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German VAT Invoice Requirements

Two recent ECJ cases that were joined into one hearing continue the trend of the last few years of rolling back the German authorities’ one-time insistence on pedantically precise details on VAT invoices. The cases concern addresses on VAT invoices, and whether they need to be precisely the address at which the supplier carried out…

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Indian GST on SSC Services

In a recent state appeal court case the authorities found that an SSC provider that involved itself in customer documentation and contract processing for its client was involved in intermediary services with respect to its client’s supply of goods, rather than classic office support services.  This caused it to lose its zero ratings for back-office…

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VAT on Digital Sales

Provisions to force foreign suppliers of B2C digital downloads to register for and pay local  VAT/GST continue to spread to new countries across the world. The latest jurisdiction to introduce this is the Canadian province of Quebec. Foreign suppliers of digital services above a value of CAD 30,000 p.a. will become registrable for Quebec Sales…

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Introduction of VAT in Bahrain

On 1 January 2019 Bahrain became the third of the six GCC countries to introduce VAT, following Saudi Arabia and the United Arab Emirates one year earlier.  As per the terms of the Unified VAT Agreement signed by all the GCC States in 2016 the rate of VAT is 5%. In a departure from the…

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