Starting from 1 January 2022 non-residents of Ukraine performing B2C supplies of electronic services to Ukrainian individuals (i.e. customers who are not legal entities or VAT-registered private entrepreneurs) will be required to register as VAT payers in Ukraine if the volume of services supplied to such customers in 2021 exceeded the registration threshold of UAH 1 mln (approx. EUR 30 thousand / USD 36 thousand). VAT-registered non-resident suppliers will be obliged to assess 20% VAT on the contractual value of electronic services.

Import VAT:

The reverse charge for import VAT will be generalised as from 1 January 2022. This means that there is no requirement to ask for a specific authorization from the customs authorities as required previously. 

The e-invoicing in Vietnam will be applied for all taxpayers from as from 1 July 2022 (without exceptions) on a compulsory basis. Taxpayers meeting information technology infrastructure requirements are encouraged to apply the respective e-invoicing provisions and e-documents prior to 1 July 2022.

Italy will introduce mandatory business-to-business (B2B) electronic invoicing (“e-invoicing”) rules as from 1 July 2022 for transactions carried out with foreign business partners (i.e., taxpayers that are not resident or established in Italy and that do not have an Italian VAT number), meaning that Esterometro will be abolished and, consequently, all cross-border invoices (export, import, intra-community, etc.) will have to be sent to SDI on a transactional basis (i.e. the scope of mandatory e-invoicing will be extended).

Extension of usage of pdf invoices

The tax authorities have extended the admissibility of invoices in PDF format as electronic invoices until 30 June 2022. The facilitation measure had previously been extended to 31 December 2021.

The 2022 Intrastat supplementary declaration thresholds for goods moving between Northern Ireland and the EU will be £500k for arrivals (NI imports from the EU) and £250k for dispatches (NI exports to the EU). The current 2021 thresholds are £1.5m and £250k respectively. The delivery terms threshold will remain at £24m.