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Indirect Tax

Indirect Tax

TaxNewsFlash-Indirect Tax — KPMG's reports of developments about indirect tax including VAT, GST, excise taxes, sales and use taxes, and others

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Recent Articles

October 2018

22 Oct - U.S. states respond to “Wayfair” decision (CA, OK, TX)

22 Oct - United States: Sales tax nexus, online retailer (Rhode Island); no sales tax for online education courses (Texas)

22 Oct - UK: Partial VAT recovery, costs related to hire-purchase agreements (CJEU judgment)

19 Oct - New Zealand: GST on “low-value” imported goods, details and timing

18 Oct - EU: VAT and the digital economy; certain measures effective 1 January 2019

18 Oct - France: VAT and software and cash desk systems conformity, update

18 Oct - Ireland: VAT recovery also permissible for unsuccessful acquisition (CJEU judgment)

18 Oct - Germany: Referral to CJEU, VAT liability of EU subsidies

17 Oct - Zambia: Budget 2019 proposal to replace VAT with sales tax

16 Oct - Uruguay: New tax compliance guidance for digital economy includes VAT measures

16 Oct - U.S. guidance on claiming tax credits, reduced tax rates (imported spirits, beer, wine)

15 Oct - Canada: Investment limited partnerships to consider new GST/HST election for 2018 fiscal year

15 Oct - Costa Rica: VAT and excise tax, exempt assets acquired domestically

15 Oct - South Africa: VAT registration proposal for foreign suppliers of e-services

15 Oct - Switzerland: VAT changes for imports of low-value goods, effective 2019

15 Oct - United States: IRS waives dyed diesel fuel penalty, Hurricane Michael-related shortages

15 Oct - United States: Sales tax exemption in Missouri; franchise tax nexus in Texas

15 Oct - United States: State actions concerning “Wayfair” decision (AL, CO, DC)

11 Oct - Kenya: Revised Finance Bill 2018 enacted; revenue measures include VAT on petroleum products

10 Oct - Costa Rica: Free trade zone companies not exempt from stamp tax

10 Oct - EU: Transition measures, short-term adjustments for new “definitive” VAT system

10 Oct - EU: VAT rate on e-books, “quick fixes” and reverse-charge mechanism

9 Oct - Bahrain: VAT regime is effective beginning 1 January 2019

9 Oct - Ireland: Budget proposals concerning property tax and indirect tax

9 Oct - Qatar: Possible considerations, VAT and the retail sector

9 Oct - United States: Economic nexus threshold for remote sellers, certain marketplaces to collect tax on sales (New Jersey)

8 Oct - India: Securities transaction tax, and equity shares; medicines subject to goods and services tax (GST)

8 Oct - United States: Update on state actions responding to “Wayfair” decision (CA, GA, NV, NJ, WV)

5 Oct - EU: Rules to harmonize VAT treatment of vouchers across EU Member States, effective 2019

5 Oct - Oman: VAT system possibly deferred to second half of 2019

5 Oct - Qatar: VAT expected to be implemented in 2019

5 Oct - Sri Lanka: Levy on banks and financial institutions; VAT amendments and changes to “nation building tax” exemptions

4 Oct - France: VAT cross-border pro rata, costs incurred by fixed establishment (CJEU Advocate General opinion)

4 Oct - Australia: Discussion paper, taxing the digital economy

3 Oct - Belgium: Optional VAT regime for business-related real estate rentals, effective 1 January 2019

3 Oct - Netherlands: VAT cost-sharing exemption continues for financial services sector

2 Oct - Australia: Goods and services tax (GST) reform announced

2 Oct - Estonia: VAT changes for transfers of land, effective October 2018

1 Oct - United States: Follow-up state actions, “Wayfair” decision (DC, IL, MD, MA, NE, NJ, NM, SC, SD)

1 Oct - United States: Sales and use tax exclusion for telephone lines (California), and for advertising and promotional materials (New York)

September 2018

26 Sep - Korea: Tax revision legislation for 2019 including VAT changes

25 Sep - India: GST rates for tax collection-at-source

24 Sep - United States: Deadline for 2017 biodiesel and alternative fuel incentives is 29 September 2018

24 Sep - United States: Minnesota (sales tax exemption); Texas (online retailer)

21 Sep - EU: Implementation of VAT action plan in January 2019

21 Sep - UK: VAT implications for businesses affected by “making tax digital” measures in April 2019

19 Sep - India: GST update, form and guidance

19 Sep - Nigeria: VAT challenges for electricity industry

18 Sep - United States: IRS waives dyed diesel fuel penalty, Hurricane Florence-related shortages

17 Sep - United States: Follow-up actions by states on “Wayfair” holding (CA, CO, IL, NV, SD, TX, WI)

17 Sep - United States: Out-of-state bookseller not required to collect Alabama use tax

17 Sep - United States: “Single taxpayer” rules for excise tax credits, reduced rates on beer, wine, distilled spirits

14 Sep - United States: IRS guidance for September 2018 deposits of oil spill liability tax

11 Sep - EU: ECOFIN considers proposals for digital services tax

11 Sep - India: GST forms, inventory converted into capital assets

11 Sep - Netherlands: VAT recovery, professional expenses for sale of a participation (CJEU Advocate General opinion in Danish case)

10 Sep - Germany: Court’s revised position, invoice requirement for input VAT deduction

10 Sep - United States: Federal excise tax opportunity; drawback for taxed alcohol, manufacture of nonbeverage products

10 Sep - United States: State responses to “Wayfair” (IN, MD, NJ, OK, SD)

6 Sep - United States: Excise tax relief, RICs with section 965 inclusions

6 Sep - India: Guidance on GST rules and procedures, GST refunds

5 Sep - India: Service tax liability and “revenue neutrality” defense

5 Sep - OECD: VAT and excise taxes referenced in report on tax reform

4 Sep - France: VAT collection updated guidelines, software and cash desk systems

August 2018

29 Aug - India: Non-payment of service tax

27 Aug - United States: More states respond or update initial reactions to “Wayfair” decision (AR, CO, NV, SC, SD, TN, TX)

22 Aug - India: GST disclosures; GST on services provided by corporate office to other units

21 Aug - Czech Republic: Burden of proof, VAT exemption on cross-border supplies (Supreme Administrative Court decision)

21 Aug - Czech Republic: VAT amendments effective 2019; pending questions and issues

20 Aug - United States: Sales and use tax developments (Colorado, Oregon, Texas)

20 Aug - United States: Two more states respond to “Wayfair” decision (NJ, SC)

17 Aug - Chile: Liability for VAT, when seller not VAT-registered

15 Aug - U.S. Treasury, CBP interim final rule; alcohol excise tax refunds

14 Aug - Canada: Carbon tax in Manitoba; reporting begins in 2019

13 Aug - Austria: Court decisions on tax groups, loss recognition, VAT

13 Aug - United States: More states respond or update initial reactions to “Wayfair” decision (AR, CA, LA, ME, MD, MS, NC, SD, WY)

13 Aug - United States: Indiana (standing for refund claim); Wyoming (what constitutes a sale)

13 Aug - United States: Appeals court holds tribual manufacturer is liable for federal excise tax on tobacco products

10 Aug - Canada: Proposed GST/HST rules for holding companies

10 Aug - India: GST amendment bills introduced

9 Aug - India: GST guidelines

9 Aug - Malaysia: Sales and service tax regime, proposed effective September 2018

7 Aug - Belgium: Relief from certain penalties under new VAT penalty policy

6 Aug - India: Deductible expenses if non-withholding; effects of discounts on GST

6 Aug - United States: Update of reaction by states to “Wayfair” decision (KY, MI, NE, SD, WA)

3 Aug - Greece: Changes to income tax, VAT, real estate tax laws

3 Aug - UK: “Bridging software” for preparing VAT returns by April 2019 deadline

2 Aug - India: GST on lapsed reward points; tax treaty with Israel

2 Aug - Ireland: VAT treatment of services in connection with immovable property

1 Aug - Canada: Additonal information on British Columbia property transfer tax returns, beginning 17 September

July 2018

30 Jul - United States: Follow-up actions of various states, “Wayfair” decision

27 Jul - Luxembourg: VAT group regime, effective 1 August 2018

27 Jul - Singapore: GST on imported services beginning 2020

24 Jul - India: GST on reimbursements to liaison office

24 Jul - Mauritius: VAT, indirect tax proposals in finance bill

23 Jul - Canada: GST/HST liabilities of general partners for past management services

23 Jul - United States: Compilation of state responses to “Wayfair”

23 Jul - United States: State responses to “Wayfair” decision

23 Jul - United States: Texas (manufacturing exemption, software); Wisconsin (taxable laundry services)

20 Jul - UK: HMRC guidance; VAT digital records and returns using functional compatible software

20 Jul - United States: Excise tax, transfers of beer between breweries not of same ownership

19 Jul - Romania: Reduced VAT rate for water and sewer services, agricultural irrigation

19 Jul - Serbia: VAT amendments, customs duties on imported equipment

18 Jul - Canada: Guidance on British Columbia’s employer health tax

18 Jul - Germany: VAT changes proposed in annual tax legislation

17 Jul - Barbados: VAT changes proposed

17 Jul - Germany: VAT liability proposed for online marketplaces

16 Jul - Australia: Federal Court decision regarding interest on overpaid GST

16 Jul - United States: Increased taxation relating to San Francisco commercial real estate (California); bank franchise tax rate reduction (Missouri)

Jul 16 - United States: More states indicate responses to “Wayfair”

12 Jul - Czech Republic: Proposed VAT amendments for 2019

12 Jul - United States: Financial reporting implications of “Wayfair” decision

11 Jul - Singapore: Increased stamp taxes (duties) for residential real estate transactions

10 Jul - United States: New excise tax on compensation exceeding $1 million, paid by tax-exempt organizations

9 Jul - Chile: VAT, confirming and real estate transactions

9 Jul - United States: States continue to react to “Wayfair” decision, taxation of remote sales

5 Jul - Hong Kong: Proposed tax on “vacant properties” (unoccupied for six months each year)

5 Jul - Malaysia: Transition from GST to SST (sales and services tax)

3 Jul - Italy: Guidance clarifying mandatory “e-invoicing” and rules for VAT-registered persons

2 Jul - Canada: Carbon emission allowances; purchasers now required to remit GST/HST

2 Jul - Kenya: VAT rate changes proposed in Finance Bill 2018

2 Jul - Mexico: Tax treatment of expenses during pre-operative period, hydrocarbon industry

2 Jul - United States: More states respond to U.S. Supreme Court decision in "Wayfair" case, remote sales

2 Jul - United States: Sales and use tax rate (Louisiana)

June 2018

29 Jun - Italy: Mandatory e-invoice delayed to 2019, business-to-business fuel supplies

28 Jun - Hungary: Tax legislative proposals concerning VAT

28 Jun - United States: Refunds of excise tax on imported beer, wine, distilled spirits (pursuant to new tax law)

28 Jun - United States: Calculating effective tax rates for distilled spirits products (pursuant to new tax law)

26 Jun - Brazil: ICMS withholding guidance (São Paulo)

26 Jun - Switzerland: Pension funds may unnecessarily be paying VAT

25 Jun - Germany: Input VAT deduction, court decision on timing of supply

25 Jun - Poland: VAT “split payment” mechanism effective 1 July 2018

25 Jun - United States: Response by states to U.S. Supreme Court’s decision in “Wayfair” case

25 Jun - United States: Sales tax on pre-written computer software (Rhode Island), on personal shopping service fees (Virginia)

25 Jun - EU: Certain annual VAT recovery rate adjustments for 2017 due by 23 July 2018

22 Jun - EU: New measures to address VAT fraud

21 Jun - United States: Supreme Court decision in remote sales case, sales and use tax on internet sales

15 Jun - Colombia: VAT registration proposed for non-resident service providers, digital services

15 Jun - UK: Liability for stamp duty land tax (SDLT) despite claims of alternative financing arrangements

14 Jun - Canada: GST/HST and QST returns of pension entities required by 30 June

12 Jun - Czech Republic: Amendments to VAT law expected to advance

11 Jun - UK: Certain VAT-registered businesses must maintain digital records, effective April 2019

11 Jun - United States: Sales and use tax reporting (Pennsylvania); economic nexus standard, sales and use tax (Connecticut, Hawaii, Illinois, Louisiana)

5 Jun - Ireland: VAT updates (June 2018)

4 Jun - United States: Optional vehicle lease “add-ons” and warranties subject to sales tax (Missouri)

4 Jun - United States: Tax holiday for "back to school" purchases (Puerto Rico)

May 2018

31 May - Australia: New GST rules for property developers

31 May - United States: Treasury offers expanded relief for producers claiming wine production credit

29 May - Uruguay: Taxation of the digital economy, implementing decree

28 May - Malta: New rules for VAT grouping

25 May - EU: Proposal for new single VAT system

25 May - EU: Proposed changes to excise tax on alcohol

24 May - Germany: Input VAT deduction following an audit

21 May - Chile: New guidelines concerning VAT reporting and withholding

21 May - United States: “White glove” delivery services create substantial nexus for seller (Washington State)

18 May - EU: Outlook for digital tax proposals

18 May - United States: Sales and use tax broadened, clarified by legislation (Iowa)

17 May - Barbados: Re-registration of taxpayers required in June 2018; VAT rate for tourism sector

16 May - Australia: Increased surcharge tax rate, residential property acquired by foreign individuals in Western Australia

15 May - EU: Special VAT regime for tax agents; possibilities for reform

14 May - United States: Economic nexus standards adopted for purposes of general excise tax (Hawaii)

9 May - Canada: GST/HST and QST annual information returns of businesses, due 30 June 2018

9 May - Serbia: VAT legislative changes effective July 2018

7 May - Ireland: Is VAT on acquisitions deductible? (CJEU Advocate General opinion)

4 May - Netherlands: VAT applies to loan under hire-purchase agreement (CJEU Advocate General’s opinion)

4 May - UK: HMRC “Making Tax Digital” for VAT expected in April 2019

3 May - Australia: ATO focus on tax risk management and governance, now includes indirect tax (GST and excise tax)

3 May - New Zealand: Proposal for GST on “low-value” imports

2 May - Turkey: VAT registration, business-to-customer (B2C) sales of “e-services”

April 2018

30 Apr - United States: Exemption from sales and use tax, telecommunications equipment (New York)

28 Apr - Pakistan: Budget 2018 proposes increased rate of sales tax, for supplies made to persons not registered

27 Apr - India: Reminder to digital sector, GST compliance

26 Apr - South Africa: Retention payments and VAT

26 Apr - United States: IRS extends temporary relief, taxable fuel removals from certain Wisconsin terminals

25 Apr - United States: Appeals court rehearing on Alabama’s tax regime for diesel fuel

24 Apr - Ireland: EC approves Ireland’s sugar-sweetened drinks tax

24 Apr - Kenya: VAT changes among other measures in pending legislation

20 Apr - Chile: Effective date for VAT changes; other developments

20 Apr - EU: VAT on telecommunications, broadcasting, and electronic services

19 Apr - Czech Republic: Electronic reporting of sales and VAT proposals

19 Apr - Singapore: GST changes in budget 2018

18 Apr - United States: Supreme Court hears oral arguments in state tax case to overturn “Quill”

18 Apr - Canada: Businesses in British Columbia required to impose PST on delivery charges

18 Apr - Canada: Real estate taxes; relief from speculation tax in British Columbia

18 Apr - Germany: VAT treatment of bitcoin, virtual currencies and transactions

17 Apr - Brazil: Tax compliance program (São Paulo)

16 Apr -  Luxembourg: Proposed VAT group regime, would be effective 31 July 2018

16 Apr - United States: Use tax on rentals of tangible property, exclusive control factor (Indiana)

13 Apr - Italy: Input VAT on fuel purchases; VAT grouping rule decree

12 Apr - Canada: GST/HST and QST returns for selected listed financial institutions with 31 December year-end due 30 June 2018

12 Apr - Canada: Insurance companies must issue refunds of Saskatchewan provincial sales tax to policyholders by 30 June 2018

11 Apr - Austria: Ministerial draft proposes VAT, real estate transfer tax, insurance tax changes

11 Apr - Myanmar: No income tax rate changes in 2018 tax legislation; amendments concern goods and services tax and commercial tax

11 Apr - Canada: Saskatchewan 2018 budget to repeal certain exemptions from provincial sales tax

10 Apr - Philippines: VAT registration; businesses with gross income below threshold may “unregister” before 30 April 2018

9 Apr - Canada: Proposal to require businesses outside Quebec to register for and collect QST beginning 1 January 2019

9 Apr - United States: Simplified sellers use tax (Alabama); multistate service providers (Arizona); sale and use tax proposals (Georgia)

6 Apr - France: Software and cash-desk conformity measures, VAT collection and reporting

4 Apr - EU: Proposals to allow EU Member States to apply reduced VAT rates; summary of VAT-related developments

3 Apr - Italy: Overview of tax system, including VAT and excise tax regimes

3 Apr - KPMG reports: Digest of articles, updates on indirect tax

2 Apr - United States: “Software as a service” exempt from sales tax (Indiana); local sales tax collection required, online marketplace (Louisiana)

March 2018

29 Mar - Canada: General partners of investment limited partnerships, remit GST/HST by 31 March 2018

29 Mar - China: Reduced rates of VAT effective 1 May 2018; changes to VAT registration thresholds

29 Mar - Japan: Tax reform bills passed by Diet; include consumption tax measures

29 Mar - Malta: Reduced rate of tax (duty) extended through September 2018, transfers of family businesses

28 Mar - Brazil: ICMS imposed on electronic commerce, digital goods (São Paulo)

27 Mar - Belgium: Optional VAT regime for leases of real estate used for business purposes (generally effective 1 October 2018)

27 Mar - Canada: Quebec budget includes QST collection on e-commerce transactions

26 Mar - United States: Sales tax on amusements, entertainment, and recreational facilities (Arkansas)

23 Mar - Netherlands: VAT exemption not applicable on instruction to transfer money (CJEU Advocate General opinion)

23 Mar - UK: Tribunal dismissed taxpayer’s arguments that digital newspapers are “newspapers” under UK’s zero-rating

21 Mar - EU: Proposals for taxation of digital businesses

21 Mar - Serbia: VAT refunds are available, 30 June 2018 

21 Mar - Spain: Electronic reporting system for VAT

20 Mar - Russia: New VAT rules for e-services, effective 2019

20 Mar - South Africa: VAT rate increase “checklist” before 1 April 2018

19 Mar - United States: Special fuel tax refunds (Kentucky); sales tax on streaming subscription services (Texas)

16 Mar - China: Proposal to reduce existing VAT rates from three to two; focus on reducing VAT burdens on manufacturing and transport

16 Mar - Romania: VAT payable-related accounts, domestic transactions and imports

15 Mar - Montenegro: VAT refund requests for 2017 due by end of June 2018

15 Mar - Czech Republic: Burden of proof when VAT fraud asserted

15 Mar - Czech Republic: Liability of supply recipient for unpaid VAT

13 Mar - Brazil: Increased rate of tax, foreign exchange transfers

13 Mar - UK: No new tax measures introduced in Spring Statement; consultations include taxation of digital economy

12 Mar - EU: VAT treatment of certain UK commodity markets

12 Mar - Dominican Republic: New “tax receipt” rules effective May 2018

12 Mar - United States: Use tax on free meals (Arkansas); manufacturing exemption from use tax (Indiana)

8 Mar - EU: Infringement procedures against Cyprus, Greece, Malta; VAT on yachts

7 Mar - Panama: Relief from municipal taxes in Panama-Pacific special economic zone

7 Mar - United States: Biodiesel, renewable fuel credits for 2017, one-time claim; oil spill liability tax safe harbor

6 Mar - South Africa: Regulation would expand scope of taxable electronic services

5 Mar - United States: Temporary relief for producers claiming the wine production credit under new tax law

2 Mar - Australia: FAQs about goods and services tax (GST) on low-value imported goods, effective July 2018

2 Mar - Canada: New real estate tax measures in British Columbia; implications for real estate developers

2 Mar - Turkey: Draft law changes for VAT; electronically supplied services

1 Mar - Bangladesh: VAT law postponed; corporate tax changes for industrial sectors

1 Mar - Gulf Cooperation Council (GCC): VAT in Saudi Arabia, UAE, Oman, Qatar, Kuwait; excise tax in Bahrain

1 Mar - South Africa: VAT rate increase on sales of fixed property

1 Mar - Sri Lanka: New tax law effective 1 April 2018, includes VAT and “nation building tax” measures

January 2018

31 Jan - Canada: Carbon tax legislative, regulatory proposals would bring provincial systems up to federal level

29 Jan - Thailand: Legislative amendments, second draft VAT and foreign e-commerce transactions

29 Jan - United States: Equipment exempt from sales tax (Ohio); franchise tax refund (Texas)

26 Jan - Cyprus: Guidance on VAT treatment of holding companies

25 Jan - Philippines: Documentary stamp tax guidance

24 Jan - Canada: New hotel taxes in Ontario

24 Jan - United States: Medical device excise tax moratorium once again extended, through 2019

24 Jan - United States: State and local tax, technology-related guidance (table, fourth quarter 2017) 

23 Jan - Brazil: Tax law changes, incentives for oil and gas industry

23 Jan - Thailand: Revised legislative proposals, VAT and foreign e-commerce transactions

22 Jan - Czech Republic: VAT penalty relief, electronic reporting of sales

22 Jan - United States: Nexus for sales tax (Texas); use tax notice and reporting in multiple states

19 Jan - Czech Republic: VAT refund opportunities for real property acquisitions

19 Jan - Italy: New rules, VAT on pharmaceutical “paybacks”

18 Jan - Bulgaria: Excise tax measures effective beginning 2018

18 Jan - EU: Proposals for VAT rates, rules to help small businesses with cross-border transactions

18 Jan - Hungary: Online invoicing takes effect 1 July 2018

17 Jan - United States: Notice 2018-10, failure-to-deposit penalty relief relating to medical device excise tax

15 Jan - United States: Sales tax on coal (Arkansas); use tax on medical instruments (California)

12 Jan - United States: Certiorari granted in South Dakota case seeking to overturn “Quill”

8 Jan - Cyprus: VAT on leasing of immovable property

8 Jan - United States: Manufacturing exemption from sales tax (Indiana); use tax on electronic gaming (Kansas)

5 Jan - Latvia: VAT applied on construction industry

5 Jan - UK: Draft VAT “making tax digital” regulations, consultation

4 Jan - Italy: New VAT measures, effective beginning 2018

4 Jan - Taiwan: Foreign e-services provided to Taiwan customers, income tax and VAT 

3 Jan - EU: Retroactive transfer pricing adjustments and EU customs valuation

3 Jan - United States: “Oil spill” excise tax has expired; possible issues for refiners, importers

2 Jan - United States: Medical device excise tax resumes, moratorium has expired

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