Editor's Letter

Dear reader,

As we all are aware the COVID-19 virus has gripped the world and presented the business community with major challenges. First of all I hope that you and your loved ones are, and stay, healthy. I would also like to wish you strength to persevere in this difficult time. Governments have responded to the economic consequences of the COVID-19 crisis and provide for various tax measures that mitigate these economic consequences to a certain extent. In many countries we see possibilities to defer payment of taxes (without the obligation to pay interest). BDO has a global tool set up in which you can find all COVID-19 related tax measures. In addition, in this edition of BDO Indirect Tax News you will also find news that specifically addresses the measures taken for VAT in a number of countries. In particular, I would like to draw your attention to the measures in Saudi Arabia which allow corrections to be made without the imposition of fines.

Although COVID-19 dominates the news, everyday life also continues, the extent depending on the local situation. This also applies to jurisprudence and legislation. In Spain, for example, the VAT rate for e-publications has been decreased and there are interesting judgments of the French and Dutch Supreme Courts. I recommend that you read the news about these judgements in our newsletter. Courts in Germany have asked interesting preliminary questions to the Court of Justice of the European Union about VAT grouping. These questions are important for all EU member states that have such a regime in place.

I hope you enjoy reading our newsletter. If tyou have any questions, of course you can contact me and my colleagues listed in the articles. Keep well and stay healthy!

Kind regards

In this issue:

BELGIUM: COVID-19 pandemic - Belgian VAT measures
CANADA: COVID-19 Sales Tax Relief Measures
CYPRUS: Temporary deferral of VAT payment in light of the COVID-19 situation
DENMARK: Danish VAT initiatives in response to COVID-19
DOMINICAN REPUBLIC: VAT measures to face the impact of COVID-19
FRANCE: Validation of the identity condition under the VAT margin regime on immovable property
GERMANY: Current developments in connection with German VAT groups
INDIA: Tax relief and changes to trade policies due to COVID-19
INDONESIA: The latest VAT facility in Indonesia
IRELAND: COVID-19 VAT measures in Ireland
ITALY: Recent Italian ruling related to exemptions for intra-Community transactions
THE NETHERLANDS: Costs incurred for business purposes and benefit of third party - VAT deductible?
SAUDI ARABIA: Deferred filing and payment deadlines and a suspension of VAT penalties
SOUTH AFRICA: COVID 19 - Certain VAT measures and reliefs
SPAIN: COVID-19 crisis - VAT tax measures
UNITED ARAB EMIRATES: EXPO 2020 postponed due to the COVID-19 crisis