Editor's Letter

Dear Readers,

Welcome to the inaugural issue of BDO’s Indirect Tax News for 2019.

In keeping pace with developments in technology, BDO has decided to transition its regular publications to digital. Therefore, starting with this edition, all future issues of Indirect Tax News will be in a digital format.

This format enhances the readers’ experience because it’s now possible to navigate directly to any articles they’re specifically interested in. As well, this medium will also help us monitor the ongoing use and relevance of the information we provide to clients.

This new format is timely too, as it leads us to highlight the UK’s long-awaited Making Tax Digital requirements that will be introduced for VAT filings for certain businesses in April 2019, with the remaining UK VAT registered entities obliged to follow suit beginning in October 2019. All UK VAT registered business will then have a further 12 months to file comprehensive digital VAT filings that link directly back to their enterprise resource planning (ERP) systems.

It certainly looks like VAT-related developments will continue to keep us busy in 2019 and future years.

Best wishes from springtime Dublin!

In this issue: 

• ARMENIA - Changes in the customs duty rates for Armenia within the EEU
• AUSTRIA - VAT on royalty payable to author of original work of art based on the resale right
• AZERBAIJAN - VAT reforms in 2019 and 2020
• BAHRAIN - VAT introduced in Bahrain
• CANADA - The taxing business of cannabis legalisation
• CHINA - VAT invoice compliance and management and
  • Regulation update on VAT exemption policy for small-scale taxpayers 
• FRANCE - CJEU decision on the deductible proportion of VAT on mixed-use goods and services and
  • Marle Participations case law
• GERMANY - Formal invoice criterion - “Full name and address of the taxable person” and
  • German VAT returns 2019 - New form
• INDIA - Union Budget 2019 - Indirect tax law landscape and future path
• IRELAND - VAT treatment of food supplements and certain other substances for human consumption
• ITALY - VAT changes for 2019
• LUXEMBOURG - VAT grouping regime and
  • Transfer pricing and VAT
• THE NETHERLANDS - CJEU asked whether adjustment of deductions can be spread out over time
• NORWAY - Repeal of the tax-free limit on import of goods from 1 January 2020
• ROMANIA - CJEU Judgment on documents proving that goods have been exported
• SAUDI ARABIA - One year of VAT in the Kingdom of Saudi Arabia
• SOUTH AFRICA - VAT on e-services in South Africa
• SPAIN - Modification of SII, the invoicing regulation and the treatment of vouchers and
  • VAT exemption on financial intermediary services
• UNITED ARAB EMIRATES - One year of VAT
• UNITED KINGDOM - Brexit - The No Deal plan for customs declarations and
  • Making Tax Digital - Have you received a letter from HMRC?
• UNITED STATES - Beware - Sales tax economic nexus thresholds are not uniform
• ZIMBABWE - Amendments to the VAT and customs legislation

Ivor Feerick
Chair – BDO International Indirect Tax Centre of Excellence Committee
Ireland - Dublin
ifeerick@bdo.ie