Michaela Merz


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What indirect tax experts earns around the world – BLT's Indirect Tax Market Report 2020


I am delighted to share BLT’s latest Indirect Tax Market Report & Salary Survey 2020. I do hope you find the attached Report a fascinating read.

Please find the Report here.

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EU: New e-commerce package for supply of goods as from 1 of January 2021 to ensure taxation in country of destination – "commissionaire structure"


VAT gap – missing VAT revenue within EU by companies who do not act in line with the local law, has been a challenge for many years. How would you manage to push foreign companies being resident on other continent without any physical presence in the country not caring about the law to register locally for VAT and pay whatever the government should get. This is quite difficult question and to find a pragmatical way which does not cost millions on control framework is not as easy.

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Romania: Proposal to reduce the standard VAT rate from 19% to 16% as per 1 of January 2020


The proposal to reduce the standard VAT rate from 19% to 16% starting from 1 January 2020 was adopted by the Senate on 21 October 2019 and is currently under the analysis of various committees under the Deputy Chamber. Continue reading


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Canada – Quebec – Tax obligation of 9,975% for non-resident providers of digital services as of 1st of September 2019


Effective September 1, 2019, certain suppliers that reside outside Quebec and non-residents of Canada that are registered for Goods and Services Tax/Harmonized Sales Tax (GST/HST) who make supplies of corporeal moveable property, intangible personal property (IPP) and/or services to individual consumers in Quebec and certain operators of digital platforms may be required to be Quebec Sales Tax (QST) registrants. Continue reading


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Nigeria – 7.5% value added tax (“VAT”) rate proposed from 1st of January 2020 with new VAT obligations for delivery of e-commerce goods and services transactions


From 1 January 2020, there is a proposal to increase the VAT rate from 5% to 7.5%. The change in the VAT rate would coincide with an imposition of registration and filing obligations for foreign services providers, including technology services providers. Continue reading


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Norway – Registration obligation for non-resident companies as of 1st of April 2020 for delivery of more than USD 5,500 in B to C sales


From 1 April 2020, the Norwegian government is proposing to make changes to the Value Added Tax (VAT) rules that apply to non-resident businesses selling and shipping directly to consumers in the country. Continue reading


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Mexico – 30 June 2020 VAT registration required for non resident companies providing digital services


Rendering of Digital Services– June 2020
The digital services provided to recipients located in the national territory will be subject to VAT. Continue reading