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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

April 2018

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

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

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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