Michaela Merz

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SINGAPORE: Customer accounting for prescribed goods

From 1 January 2019, customer accounting is applicable to a relevant supply of prescribed goods exceeding $10,000 made by a GST-registered supplier to a GST-registered customer.

The prescribed goods are mobile phones, memory cards and off-the-self software. Continue reading

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UAE: VAT Guide on Designated Zones – VAT Guide (VATGDZ1)

In brief

On 29 July 2018, the Federal Tax Authority (“FTA”) published a VAT Guide on Designated Zones – VAT Guide (VATGDZ1).

Guidance is provided on the specific characteristics of a Free Zone and how it can qualify as a Designated Zone for VAT purposes. Additionally, information and examples also detail the practical application of Article 51 of the UAE VAT Executive Regulations in order to help businesses operating in designated zones. Continue reading

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Poland: Obligatory registration and product fee payment in Poland: Waste Act

If you do business in Poland you might be obliged to register in freshly established Waste Database due to recent legislative changes in Poland.

Registration obligation
According to the Polish Waste Act, every entity is obliged to enter the waste register, if they have the below listed transactions in the Polish territory:
Whilst the 5 first positions are rather self-explanatory, the latter 2 items may require further explanation. Continue reading

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Webcast series: Tax Technology

Digital technology is transforming the way in which organisations manage their tax affairs. Are you curious about what the future holds?

Find out more and subscribe to our webcast series in autumn

Managing tax and customs internationally has become a real handful. Continue reading

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Switzerland: Non resident VAT taxpayer does not need to pay TV charge as from 1.1.2019

FTA – Tax liability for radio and television business levies

Bern, 30.08.2018 – Only companies with their registered office, domicile or permanent establishment in Switzerland subject to VAT are subject to the business tax for radio and television. Companies without a registered office, domicile or permanent establishment in Switzerland that are subject to Swiss VAT, however, do not have to pay a business tax for radio and television. This is stated in the explanatory report on the Radio and Television Ordinance. The Regulation will enter into force on 1.1.2019. Continue reading

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India: GST latest update

What has happend the last two weeks regarding GST? Find out more about the Supreme Court of India, draft of simpliefied formats of GST returns, different figures and numbers of GST and what to expect in the near future. Continue reading


Poland: Revolutionary future as of 1 of January 2019 – VAT return no needed anymore

The new structure of the JPK_VDEK (SAF-T) uniform control file will replace the current JPK_VAT from 1 January 2019. It was only from the middle of next year (1 July 2019), however it could be used instead of tax declarations as stated by the head of the National Revenue Administration (NRA). Continue reading