Electronic service regulation provides detailed definition of electronic services. There are 7 different categories:
Educational services
The supply of any—
(a) distance teaching programme;
(b) educational webcast;
(c) internet-based course;
(d) internet-based education programme; or
(e) webinar,
if the person making the supply of the educational services is not regulated by an educational authority in that export country.Read More »
On 1 January 2010, the Austrian public administration launched a one-stop-shop Business Service Portal called ‘Unternehmensserviceportal (USP)’. The portal aims to serve as a single entry point for businesses to the administration. By offering information and transaction services, it intends to help businesses to fulfil their legal obligations and to reduce their administrative burdens. In accordance with the Read More »
Tücken bei der Mehrwertsteuer auf elektronischen Dienstleistungen wie E-Books
Die Mehrwertsteuer auf E-Books oder Musik-Downloads stellt Firmen und Fiskus vor Herausforderungen. Im Online-Geschäft tätige KMU stossen bei der Expansion teilweise an Grenzen.
All imported goods into Malaysia are subject to GST with exception of goods that are relieved from the payment under the Goods and Services Tax Order 20XX.
For details see Guide on Import issued by Royal Malaysian Customs:
A new double tax treaty (DTT) between Bulgaria and Switzerland was ratified by the parliaments of both countries and will enter into force as of 1 January 2014. New rules on exchange of information and lower tax rates are introduced.
As of 1 January 2014, invoices for supplies to federal offices have to be sent electronically (Directive 2010/45/EC). Paper invoices will only be accepted in case of cash payment. The Austrian Ministry of Finance expects from this change from paper invoices to electronic invoices less administrative work and optimised invoice processing.Read More »
On 21 October 2013, Portugal and Spain signed agreements regarding the strengthening of mutual assistance and automatic exchange of information on tax matters. These aim at fighting tax fraud and evasion and the parallel economy. The signed agreements refer to several potential fraudulent situations, including:Read More »
The mini One Stop Shop comes into force on 1 January 2015 and will allow taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via internet in the Member State in which they are identified. Read More »
Under the Italian VAT refund procedure, a non-established taxpayer requesting a VAT refund via its Italian VAT return must submit a bank or insurance guarantee covering the full amount of the VAT refund. The guarantee must be submitted for each VAT refund request and must be maintained for Read More »
Time limit for issuing invoices
Based on current rules, invoices must be issued within seven days of the date of delivery of the goods/rendering of the service. According to the new rules, suppliers are obliged to issue invoices until the 15th calendar day of the month following the supply. Certain exceptions to this rule allow for a deadline of thirty, Read More »
PwC Switzerland ITX
Michaela Merz 