BDO Indirect Tax News - January 2023

BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Our experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.

In this month's issue:

• International - VAT/GST changes for 2023
• European Union - Significant changes coming in the “VAT in the Digital Age” package, including real-time digital reporting
• Bahrain - Digital Stamps Scheme for cigarettes sold in local market
• Belgium - New rules apply to the direct attribution method for VAT deduction
• Canada - Does sales tax apply to online gaming?
• European Union - CJEU strictly interprets invoicing requirements for application of simplified triangular transaction rule
• India - Government engaging in multi-pronged drive to boost export industry
• Indonesia - VAT exemption for mining and drilling activities clarified
• International - Indirect tax bytes
• Netherlands - Legislative proposal released on new VAT recordkeeping and reporting obligations
• New Zealand - New reporting and GST liability proposed for the gig and sharing economy
• Norway - General VAT liability introduced on cross-border B2C supplies of non-electronic services
• Oman - Lessons learned from the first year of VAT
• Singapore - Carbon credits now not subject to GST
• Slovakia - Changes to VAT Act reduce administrative burdens and VAT rate on certain supplies
• Spain - Changes made to use and enjoyment rule, reverse charge and VAT recovery on bad debts
• United Arab Emirates - New decree-law clarifies and updates VAT rules
• United States - States wagering on sales tax revenue from online gaming and sportsbook providers