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27 March 2020
WORLD
& TECHNOLOGY
WORLD:
CMS Expert Guide to COVID-19 Tax Relief Measures Country-by-country comparison
Coronavirus: Online Gaming and Digital Conferencing Surge May Mean Extra Attention to VAT Compliance
COVID-19: a multi country overview of supportive measures
Emergency VAT measures to combat the financial impact of the Coronavirus epidemic outbreak
EY Tax Covid-19 Response Tracker As of 22 March 2020
EY Tax COVID-19 Stimulus Tracker
Global VAT Updates relating to Covid-19
How does the Coronavirus impact the VAT/GST world? Update 22 March 2020
International tax cuts in virus time
Live Updates: COVID-19-Related Tax Changes
Norway and the Trend to Taxing Low Value Goods
OECD Emergency tax policy responses to the Covid-19 pandemic: Faster VAT receivables, delay VAT payables, simplify bad debt...
OECD: Work on taxation of the digitalised economy continues during coronavirus (COVID-19) crisis
Staying up-to-date with COVID-19 stimulus responses (EY)
Tax measures taken worldwide related to COVID-19
VAT measures companies can take during COVID-19
Cash Flow Considerations: Cash Accounting
TECHNOLOGY:
Anomaly detection 101 – Hunting the unknown
B2B Transaction Automation Platforms: Quantifying the VAT Compliance Advantage
EUROPE
BELARUS
Belarus Provides Aircraft VAT Exemption
BELGIUM
Belgium VAT Payment and Return Extensions for COVID-19
Corona: events and VAT recovery
COVID-19 – Export measure for medical personal protective equipment without export authorisation
COVID-19 tax measures to support businesses and individuals announced
Deferment import VAT to VAT return (ET 14.000): all documents need to be mailed
Event cancelled? Check your VAT refund possibilities
No VAT on donations of medical supplies to hospitals
Royal Decree No 1 of 29 December 1992 on the arrangements for the payment of value added tax
Royal Decree nr. 3 published on the conditions for the deduction of VAT
Tax relief in response to coronavirus (COVID-19)
BULGARIA
Simplification rules on call-off stock
State Gazette regarding the transfer of greenhouse gas emission quotas
Various amendments to the VAT act
CROATIA
Corona – Possibility to defer payment or to arrange an instalment payments for tax liabilities without interest
Tax payment deferrals, responding to coronavirus (COVID-19)
CYPRUS
Cyprus abandona cut in VAT rates and will resort to tax payment delays
Cyprus abandons COVID-19 VAT cut
No reduction of the standard and reduced VAT rates
CZECH REPUBLIC
According to the Labour Code, Temporary Assignment of Employees Is Subject to VAT
Coronavirus Guide to Taxpayers
Czech Republic delays introduction of Generalized Reverse Charge Mechanism (GRCM)
Impacts of the Czech tax relief package on taxpayers (COVID-19)
Tax relief in response to COVID-19: General waiver of penalties for the late filing of VAT ledger statements
DENMARK
Denmark introduces legislation in response to COVID-19
Extension of the Value-Added Tax (VAT) payment deadlines
Parliament approves tax relief for Danish companies, response to coronavirus (COVID-19)
The aid package for VAT is now being extended to small companies
ESTONIA
VAT payment delay for taxpayers until 1 May 2020
EUROPEAN UNION
Corona: Commission proposes to activate fiscal framework’s general escape – national governments can pump into the economy as much as they need
COVID-19 VAT implications (updated 25/03/2020)
ECJ Case C-94/19 VAT treatment of the secondment of staff
ECJ/CJEU – C-835/18 Terracult – AG Opinion – Denial of correction invoices after assessment has already been imposed
ECJ: Interest applied to electricity tax refund claims according to Union law – C-100/20
Entry into office of a new Advocate General at the Court of Justice
EU VAT Measures in Response to Coronavirus
European Union – Invoices sent via pdf with electronic signature are VAT compliant invoices
Exchange of VAT-relevant payment data – Survey for payment industry actors
Export license required for certain personal protective equipment
Future EU-UK Partnership: European Commission publishes draft legal text
Update March 24, 3.30PM CET – Overview of COVID-19 measures taken by countries in the European Union and some other European countries
VAT and leasing contracts on the ECJ case-law
VAT measures being taken in Europe against effects of the Coronavirus (Update)
VAT measures COVID-19 per EU member state
VAT related simplifications regarding the Corona-crisis in CEE
ECJ takes a look at the VAT exemption for development and brokerage of insurance products
Draft text of the Agreement on the New Partnership with the United Kingdom
FINLAND
COVID-19: Late payment penalties and interest charges will be waived on overdue payments
E-invoicing scope extends to B2B transactions in Finland from April 2020
Finnish Tax Authorities’ actions to support companies during the COVID-19 epidemic
FRANCE
Corona measures do not include VAT, authorities committed to accelerate reimbursement of VAT credits
Guidelines published on the joint VAT liability for online platform operators
GERMANY
Additional tax relief, response to COVID-19: tax authorities may defer taxes if the collection would constitute a significant hardship
Business activities of supervisory board members – unwarranted showing of VAT in cases of self-billing
Corona: Deferral of the payment of VAT till Dec 31, 2020 upon request
Emergency Measures for VAT taken in Germany due to the Coronavirus
EU Commission: Non-application of EU VAT rules for farmers
German Ministry of Finance publishes decree on deferral and enforcement measures in response to COVID-19
Germany VAT payment holiday till Dec 2020 for coronavirus outbreak
Sale and leaseback: time at which VAT is incurred
Zero-rated international transport of goods relating to import and export
GREECE
4 month VAT payment deferment for coronavirus
Circular to reduce VAT to 6% in personal hygiene products
COVID-19 – Clarification on the postponement of VAT and assessed debt payments
Greece Delays myDATA Mandate
Validity of electronic signatures and stamps and authentication of signature
VAT rate reduction from 24% to 6% for products needed to protect against coronavirus and 4-month suspension of payment of debts certified by...
HUNGARY
Changes to online data reporting obligation for invoicing as of April 1, 2020
Corona – Payment facilities for taxes can be granted on an individual basis
COVID-19 – Amendment of the XSD-schema to be uploaded to the Online Invoice system is postponed
Hungary: Real Time Reporting
ICELAND
Companies will be able to apply for deferment of tax and VAT until 2021
IRELAND
Corona – Businesses to continue filing VAT returns, payments may be delayed if difficulties
VAT treatment of Blood and Blood Plasma Products
ISLE OF MAN
Isle of Man Defers VAT Payment for COVID-19
ITALY
Customs Agency – Guidelines for the management of the emergency COVID-19
Highlights for VAT payers of measures introduced in response to COVID-19
Italy enacts “Heal Italy” Decree to manage COVID-19
New technical specifications Italian e-invoices
Single recapitulative invoice
Urgent tax measures adopted in response to COVID-19
LATVIA
Businesses may request a delay until 30 June 2020
COVID-19: Deferral on tax payments upon request and faster refund of VAT receivables
LUXEMBOURG
Luxembourg announces tax and financial measures in response to COVID-19
Luxembourg Providing Further COVID-19 Relief for Social Security Contributions and VAT
MALTA
Coronavirus Update: First Economic Measures Launched To Help Business In Malta
COVID-19: Extension of payment deadline upon request
Malta has announced the deferment of VAT payments for March and April
MOLDOVA
Moldova introduces VAT on Digital Services 1 April 2020
NETHERLANDS
Consequences of coronavirus on pro rata VAT for healthcare institutions
Corona: Professional organizations: simplify deferral of VAT
Corona-voucher a solution, but what are the VAT consequences?
Customs measures in response to COVID-19
Dutch Customs announces that it is accepting requests for duty-payment extensions for customs debts
Export declaration: exporter is not required to be established in the Union – suspension due to Corona
Further easing of deferral of payment for businesses
Homeopath can apply VAT exemption
Netherlands COVID-19 VAT 3-month payment delay
New Exporter Definition further postponed and other Covid-19 Customs issues
NOB commentary on corona measures: deferral of payment, VAT
VAT Hits Dutch CLOs
VAT in case of temporary billing freeze due to corona crisis
VAT on discounts, cancellations and bad debts – don’t waste any money!
What is the tax point of vouchers, including gift vouchers?
NORWAY
Corona: – VAT “lower rate” would be temporarily reduced from 12% to 8% and VAT Payment due date 14 April would be postponed
Covid-19 VAT measures to support businesses
Norway Opens the Fiscal Toolbox
Norwegian Government proposes temporal measures in connection with COVID-19
VAT on e-commerce from 1 April 2020
VAT relief measures, responding to coronavirus (COVID-19)
POLAND
0% VAT on biocides and disinfectants donations
A package of tax changes in the new Act on the fight against coronavirus – Postponement of JPK_VAT and of the VAT rate changes
Anti-crisis Shield (March 19, 2020) – Postponement of the new SAF entry into force – from July 1, 2020.
Corona – Anti-crisis shield package accepted: JPK_VAT & VAT matrix delayed till July 1, 2020
Corona – Expected bill – Postponed deadlines – date of new SAF-T-V7M would be postponed to 1 July 2020 (from 1 April 2020), and value...
Government delay SAF-T and introduce Covid-19 measures to assist businesses
Implementation of JPK_VAT till July 1, 2020 included in the draft law
Intrastat for the month of March 2020 can be submitted by the 20th of April 2020
Ministry of Finance considers relaxing requirements of VAT “white list” – avoidance of penalties
New reduced VAT rates from April 2020
No delay for submitting your Feb VAT returns due on March 25, 2020
Postponement of the go-live date for the combined SAF-T monthly filing (JPK_VAT) will likely be passed week of March 23
Postponement Polish Intrastat declaration due to COVID-19
VAT payment delays and SAF-T VAT returns delayed to 2020 due to coronavirus crisis
PORTUGAL
Clarifications provided regarding the VAT quick fixes
COVID-19 crisis: Ministry of Finance has announced additional measures covering tax
Exceptional tax measures approved by the Portuguese government to support businesses
Update on tax relief measures, responding to coronavirus (COVID-19)
ROMANIA
Additional challenges for companies that have to file tax returns on March 25th
RUSSIA
Putin allowed future installment plans for back taxes (except VAT)
SERBIA
Tax relief, responding to coronavirus (COVID-19)
SLOVAKIA
Tax respond to COVID-19
SPAIN
COVID-19 and Customs. Special instructions published
Deadlines and measures adopted by the Council of Ministers of 24 March 2020
Extension of deadlines for VAT and other sales tax returns in certain Autonomous Regions
Possibility to obtain up to the 80% of the Spanish bank loans dedicated to financing the payment of VAT
Ticket Bai Spain’s New Invoicing and Tax Compliance System
VAT obligations and the COVID-19 crisis (part 2)
SWEDEN
Deferral of VAT payments – Companies would have to apply for an extension from the tax agency
New measures presented by the Swedish Government
SWITZERLAND
Corona – Liquidity buffer in the tax area and for federal suppliers
Covid-19 VAT measures to support businesses
Late penalty interest relief for VAT payments until the end of December 2020 in response to the COVID-19 crisis
Payment facilities for direct federal tax as a measure against coronavirus
Relief in the area of Swiss VAT – Default interest for the late payment of taxes and customs duties will be waived until the end of 2020
TURKEY
COVID-19 – Revenue Administration Temporarily Allows Electronic Petition Submissions and Electronic Tax ID Number Applications
Several sectors may delay VAT returns for April, May and June to 27 June 2020 and payments for April to June are delayed six months
Submission Period of VAT Declaration and BA BS Forms Has Been Extended
Turkey publishes final General Communiqué on the Implementation of the Digital Services Tax
Turkey’s Digital Transformation and E-Invoicing Landscape
Turks left scratching their heads following airline VAT drop
UKRAINE
Are there any quarantine VAT refund checks?
COVID-19: approved list of medicines, medical devices and equipment, duty-free and VAT-free
Duty and VAT on medicines and equipment have been abolished
Sales of services using the bonus program: how is the VAT tax base determined?
Ukraine Adopts COVID-19 Tax Measures, Issues VAT Guidance
Ukraine vs COVID-19: Parliament passes anti-crisis laws
UNITED KINGDOM
Call for evidence: raising standards in the tax advice market
Cashflow Benefit – Temporary suspension of VAT return payments to HMRC – COVID 19
Confusion on COVID-19 VAT 3-month postponement
Corona – Gibraltar – Waiver of import duties
Corona – Support for businesses paying tax: Time to Pay service
COVID-19 – VAT deferment
COVID-19 – VAT payment deferral applicable for the payments to be made on March 31, 2020 as well? Yes, confirmed by HMRC
COVID-19: support for businesses incl. deferral of VAT payments
Deferment to pay VAT till the end of June 2020
Deferral of VAT payments – applicable for all UK VAT registered entities, also for non-UK established entities
Deferring VAT: HMRC confirms businesses should cancel their VAT direct debits
Ideas to optimize VAT cashflow
Latest on the coronavirus position
Leisure Services Closures – VAT implications for Councils to consider
Managing your VAT cashflow during a social and economic (Coronavirus) crisis
Moulsdale: option to tax disapplication – UT
Notification of uncertain tax treatment by large businesses
Parul Keshavlal Malde v Revenue & Customs: Input VAT on legal costs incurred in relation to freezing order following the issue of...
Policy paper: Tackling promoters of mass-marketed tax avoidance schemes
Report on the introduction and roll-out of Making Tax Digital (MTD) before the Government decides on the next phases of the programme
Tax tribunal response to Covid-19
The UK Digital Services Tax: Now a reality
UK Government announces deferred VAT payments until the end of June 2020
VAT – things to consider in light of COVID-19
VAT update on Tax Tribunal process; Lifting of VAT Repayment Inhibits
MIDDLE EAST
BAHRAIN
Further information on annual VAT filing released
ISRAEL
Israel acts in response to COVID-19
Israel COVID-19 Measures Include Return Deadline Extensions
JORDAN
Jordan announces economic measures to reduce the impact of COVID-19
SAUDI ARABIA
Applicability of VAT on Real Estate Transactions, in The Kingdom of Saudi Arabia
Delay of VAT payments by 3 months on COVID-19 crisis
Key measures to ease COVID-19-related burdens on business: VAT return filing and payment due dates extended
KSA Government has deferred the deadline to file VAT return obligations by 3 months
KSA VAT return deadlines extended due to COVID-19
Postponing the collection of customs duties on imports for a period of 30 days against the submission of a bank guarantee
Saudi Arabian tax authority extends due dates for filing returns and paying taxes by three months
UNITED ARAB EMIRATES
Dubai Customs announces changes in proof of origin requirements
Penalty Reconsideration in UAE VAT
Recovery of cost under VAT in UAE
Why VAT Audit is Required?
AFRICA
ALGERIA
Algeria Extends Tax Return and Payment Deadlines in Response to COVID-19
Algeria will levy VAT on Digital Services
CAMEROON
Cameroon has extended its VAT system to cover supplies of online goods and services supplied by non-resident (foreign) companies
KENYA
Kenya cuts VAT to 14% to combat COVID-19 (draft)
MAURITIUS
Zero VAT on hand sanitizers and protective masks
MIDDLE EAST
Optimizing your cash flow and managing VAT in contract cancellations
MOROCCO
Morocco enacts Finance Law 2020
NIGERIA
COVID-19: FIRS Extends CIT, VAT & WHT Filing Deadlines
VAT filing, collection is automated, effective 1 April 2020
SOUTH AFRICA
Inflation climbs in April after VAT increase
VAT considerations in light of coronavirus (COVID-19)
TANZANIA
Government Seeks Permanent Remedy to VAT Refund Delays
TUNISIA
Tunisia COVID-19 Tax Measures Include Annual Return and Payment Delay and Others
ZIMBABWE
Call for Zim govt to suspend duty on masks, gloves and sanitizers
ARGENTINA
Argentina announces emergency measures to address economic impact of COVID-19 pandemic
Coronavirus: There is no commitment on delayed VAT filings or payments
AMERICAS
ARUBA
Aruba Approves 2020 Budget: introduction of business turnover tax (BBO) at a rate of 6% on imported goods
BARBADOS
Barbados will levy VAT on Digital Services
BOLIVIA
Bolivia COVID-19 Measure for Payment on Account of the Transaction Tax
Bolivia Gazettes Decree Providing Corporate, Transaction Tax Measures Due to Coronavirus
Bolivia Issues Series of Decrees Providing Measures in Response to COVID-19
BRAZIL
Brazil Providing Import Duty and Payment Relief for COVID-19
Brazil Tax Agency Releases Updated Version of Electronic Bookkeeping Platform for ICMS, IPI
Brazil’s Superior Court of Justice extends Reintegra tax benefit to sales of goods destined to the Manaus Free Trade Zone
Corona – reduction to 0% for Import Tax rates for medical/hospital products
CANADA
British Colombia – relief plan – COVID-19 – Postponement of tax filing & payment
Canada completes final ratification of the USMCA; Implementation targeted for 1 June 2020
Canadian Revenue Agency has announced that it will suspend any ongoing GST investigations, assessments or audits
COVID-19 – New fiscal measures
Fiscal measures to support the economy
From 1 July 2020, British Colombia will introduce PST on sales made by non-resident providers of digital services to consumers residing in the...
Provincial sales tax (PST) refunds for mining companies in Saskatchewan
CHILE
Chilean President Announces COVID-19 Economic Emergency Plan
Corona – VAT payment deferral the next 3 months for companies with lower sales to UF 350,000
From 1 May 2020, Chile will extend its Value-Added Tax (VAT) system to cover digital services supplied by non-resident (foreign) companies...
Tax measures in response to COVID-19 announced
COLOMBIA
Colombia issues COVID-19 tax measures
Colombia MOF Announces Extended Deadlines Due to Coronavirus Pandemic
Tax measures announced in response to COVID-19
COSTA RICA
Costa Rica Introducing Tax Payment Relief to Mitigate Adverse Effects of the Coronavirus
Costa Rican Government enacts law to mitigate tax and economic impact of COVID-19
Directive to control export and re-export of medical supplies
DOMINICAN REPUBLIC
Dominican Republic Tax Agency Extends Tax Payment Deadlines Due to Coronavirus
GUATEMALA
Guatemalan Government to address tax and electronic tool queries via email in light of COVID-19
PANAMA
Panama extends tax amnesty until June 30, 2020 because of COVID-19
PERU
Effects of transfer pricing adjustments for VAT purposes – clarified
Peru implements tax measures due to COVID-19
Peru Provides Certain Deadline Extensions for COVID-19
PUERTO RICO
Additional extensions due to COVID-19
Temporary state and local sales tax exemption for supplies that could help prevent people from contracting the new coronavirus
UNITED STATES
Coronavirus US tax relief roundup
COVID-19 – US extends deadline for payment of duties and taxes
Georgia: DOR Issues Guidance on New Marketplace Facilitator Collection/Remittance Requirements
How the coronavirus is impacting sales tax filing
Live Updates: COVID-19-Related Tax Changes
Maryland could soon tax digital products and digital advertising
State and local tax relief relating to COVID-19
Tax Relief Offered by States and Localities in Response to COVID-19
URUGUAY
Uruguay Tax Agency Issues Resolution Extending Private Company, VAT Payment Deadlines Due to Coronavirus
ASIA-PACIFIC
AUSTRALIA
Are your clients ride-sourcing ready?
ATO Releases ‘One Stop Shop’ for Essential Tax and Super Info on COVID-19 Stimulus Measures
E-invoicing accredited provider list
The Australian Government’s Economic Response to Coronavirus
CHINA
Measures to assist businesses during the coronavirus pandemic
FIJI
Proposal to extend VAT to electronic services by non-resident companies to consumers in the country
INDIA
A2Z TAXCORP LLP weekly GST Communique dated March 23, 2020
All About Exempt Supply under GST
CBIC clarifies the due date for Feb 2020 GST Return will also be extended
Changes w.r.t. sanctioning of refund made vide amendment in the CGST Rules
Changes w.r.t. to reversal of ITC made vide amendment in the CGST Rules
COVID-19: SC stays Kerala & Allahabad HC order of not levying taxes, etc. till April 6
Delayed GST filing deadlines for coronavirus
Ease in GST compliances in light of COVID-19 pandemic
Fake News circulating on extension of date for GST return filing: CBIC
Finance Ministry extends deadline of March, April, May 2020 GST Returns to June 30th, 2020
FM extends March, April & May GST returns deadline to June 30, 2020
Freelancers Under GST – An Impact Analysis
GST Laws & Transfer of Business
INDONESIA
Changes in working practices in response to COVID-19 affect tax services
New Fiscal Incentives in Relation to COVID-19
JAPAN
Tax respond to COVID-19
MALAYSIA
COVID-19 Key tax and economic measures
Sales tax, import duty exemptions for all critical medical supplies too, not just face masks, urge Pakatan leaders
PAKISTAN
3 month temporary sales tax exemption for a list of imported items due to the coronavirus pandemic
PHILIPPINES
BIR Extends Deadline Extends Deadline for Filing of Various Returns and Payment of Taxes Due (COVID-19)
Extension to File Applications for VAT Refund due to the Coronavirus
SOUTH KOREA
Tax measures in response to COVID-19 announced
SRI LANKA
Sri Lanka announces relief measures as country battles with COVID19
THAILAND
Corona – Reduction of WHT on selected payments/faster VAT refunds for ”good exporters”
UZBEKISTAN
Uzbekistan introduces tax measures to support the economy and business in response to COVID-19
VIETNAM
Mandatory e-invoicing in Vietnam from November 2020
Upcoming Tax Relief Measures in Response to Impact of COVID-19
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