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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China: VAT Rate Reduction

The Chinese authorities have confirmed they will reduce the rate of VAT on the manufacturing industry from the current 16% down to 13% as of 1 April 2019. For the transportation and construction industries, VAT will be reduced to 9% from 10% to help reduce tax burdens on the manufacturing sector and small businesses. The…

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Global VAT Roundup – November

Poland: abolition of VAT Returns In another “sign of things to come” Poland has become the first European country to announce the abolition of VAT returns. As of 1 July 2019, VAT returns will no longer be required, but will be replaced with a submission of a data file on all transactions in a standard…

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VAT Roundup

New Rules for Digital Sellers in the US… Change is in the offing for sellers of digital downloads into the USA. Many US states levy sales taxes on digital products such as software, videos, and games. Some have sought to implement an equivalent of the EU VOES system and force out-of-state retailers selling downloads into…

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VAT updates from across the globe

Colombia VAT on e-services July 2018 Colombia has imposed VAT on electronic services to their consumers by non-resident providers, which will come into effect on 1 July 2018. The national tax and customs authority, DIAN (Dirección de Impuestos y Aduanas Nacionales) requires foreign providers to VAT register. DIAN also require the reporting of any income…

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VAT Q&A

We will try every issue to have a Q&A session with someone in an interesting VAT-related field. We are kicking off with Alex Mann, who is an indirect tax recruitment consultant with Harvey John, who will be telling us something about the indirect tax jobs market. What is the funniest/oddest thing that has happened to you in your career? When…

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