GERMANY – VAT Rate Reduction : 1 July 2020 – 31 December 2020
Temporary VAT rate reduction in Germany On June 3, 2020, Germany announced a temporary decrease in VAT Rates for the period July 1, 2020 to December 31, 2020, as part of a significant stimulus package as the country begins emerging from the COVID-19 crisis. The rate reductions are as follows: The Standard Rate will […]
EU Directive 13 VAT Claims – Deadline JUNE 30
FRANCE Deadline for EU 13th Directive VAT claims extended to September 30, 2020 All other EU deadlines claim submission deadlines remain the same JUNE 30, 2020 Businesses established outside of the European Union (EU) and not registered for VAT in any European Union member state are eligible to claim and be refunded VAT incurred on […]
COVID 19 – Canadian Government Updates
Emergency Wage Subsidy – CEWS APPLICATIONS FROM APRIL 27
VAT numbers and ECSL returns will become a material requirement to qualify intra-Community supplies as zero-rated
VAT numbers and ECSL returns will become a material requirement to qualify intra-Community supplies as zero-rated. The EU will harmonize VAT rules on four key areas of international trade. Most businesses involved in intra-Community trade should review and take action from these changes. This article is part of a series of Marosa articles about the […]
Quebec Taxing Digital and Virtual Marketplace Sellers – Updates for QST Registration
Quebec has changed the registration requirements for certain non-resident suppliers located outside of Quebec, effective January 1, 2019. The same changes were implemented for Canadian businesses located outside of Quebec from September 1, 2019. Suppliers located outside of Quebec who sell more than $30,000 per annum of any of the following directly to consumers (i.e., […]
Australia: GST on Imported Goods and Digital Products
Since the introduction of the Australian goods and services tax (“GST”) from 1 July 2000, Australian consumers have traditionally enjoyed the benefit of not having to pay GST on their purchases of digital products, services or goods from overseas suppliers except for imported goods with a value of greater than AU$1,000. Given the increased popularity […]
