BDO Indirect Tax News - April 2023

Vi publicerar fyra gånger per år nyheter om indirekt beskattning över hela världen. Våra internationella experter samlar in förstahandsinformation om lagstiftning och nuvarande lagändringar samt beslut och instruktioner från skattemyndigheterna.

De intressanta nyheterna hittar du från länkarna nedan.

• European Union -  The Carbon Border Adjustment Mechanism: What it means for businesses within and outside the EU
• Mexico - Mexico - Ban introduced on imports of goods made with forced labour
• Canada - Canada - New tax levied on “underused” residential property in Canada
• Ecuador - Ecuador - New reductions/exemptions from VAT and the tax on foreign currency announced
• European Union - European Union - CJEU holds online platform operator liable for VAT collected from customers
• France - France - Administrative guidelines released on VAT treatment of compensation payments
• Germany - Germany - Update on jurisprudence relating to VAT grouping rules 14 April 2023
• Germany - Germany - Supply and installation of photovoltaic systems now zero-rated
• India - India - Scope of taxable online services affecting foreign service providers proposed to be broadened
• International - International - Indirect tax bytes
• Netherlands - Netherlands - VAT consequences of a return of goods
• Poland - Poland - Mandatory e-invoicing postponed to July 2024
• Spain - Spain - Binding rulings clarify scope of new plastic packaging tax
• United Arab Emirates - United Arab Emirates - New VAT reporting requirement for e-commerce supplies and rules for reporting errors
• United Kingdom - United Kingdom - Impact of EU “VAT in the Digital Age” proposals on UK/non-EU organisations
• United Kingdom - United Kingdom - Plastic packaging tax rate increased
• United States - United States - Without an exemption certificate your sales may not be exempt