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UK introduces a new penalty regime as of 1 January 2023 The new penalty regime works as a points-based system and applies to VAT accounting periods starting on or after 1 January 2023 only. This means that any VAT periods…

Norway makes remotely delivered services taxable in its territory Starting on 1 January 2023, the Norwegian authorities are making foreign businesses supplying remotely deliverable services liable for charging and collecting VAT on their sales to Norwegian consumers. In line with…

Belgium introduces new statutes of limitations, interest rates and makes changes to the application of the reverse charge mechanism With effect of 1 January 2023, the Belgian government introduced a number of measures impacting VAT. Firstly, the reverse charge mechanism…

VAT in the Digital Age proposals published by the European Commission In December 2022, a package of proposals on ‘VAT in the Digital Age’ were published by the European Commission. These proposals – which are yet to be adopted –…

British Columbia: Upcoming changes to PST collection for marketplaces Over the last few years, Canadian federal government and provinces have been introducing reform after reform to tax collection processes for ecommerce businesses.    British Columbia is the latest province to change…

Audits: Don’t let one ruin your year It’s one of the most dreaded letters any business person receives. It starts innocently enough, “Dear Taxpayer, while processing your return, we noticed a few issues which raised questions…” and then the dreaded…

VAT rates: Are you charging your customers correctly? Only a few days to go before the new ecommerce VAT rules should come into effect in the EU. Starting 1 July 2021, the general rule for ecommerce taxation is changing and all online businesses should make sure they are ready to apply the new…

EU VAT Changes 2021: Frequently Asked Questions  As the EU VAT reforms approach, we’ve been running our webinar Unpacking the EU VAT Changes to explain how international ecommerce businesses can prepare to comply from July. Having opened the floor for attendees to ask the questions they needed answered,…

EU VAT changes: will these affect your high value imported goods?   Starting 1 July 2021, the new EU VAT rules for ecommerce are coming into effect. These will significantly impact the way VAT should be collected and accounted for on distance sales of goods to private individuals in the EU.  …

How to report your digital supplies on MOSS from 1 January 2021 As you may be aware, the UK left the European Union on 31st January 2020 to enter a transition period during which, EU VAT rules continue to apply to…