Michaela Merz


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Mexico – VAT obligation for none-resident companies providing electronic services


Amendment to  the current VAT Law and the federal fiscal code was submitted to the Chamber of Deputies on 5 of September. The aim is to amend the VAT Law in order to tax  services provided through digital platforms by none resident companies. In order words it means that foreign companies without any permanent establishment in Mexico providing services through platforms to customers domiciled in Mexico will be subject to VAT.  The bill mentions two options

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Belarus: Introduction of VAT on digital services from 2018


As of 1 January 2018 new rules in connection with the VAT on digital services will come into force in Belarus. Under the new rules foreign companies supplying digital services to individuals and individual entrepreneurs will be obliged to register for VAT purposes and and to pay VAT in Belarus. The VAT registration is possible as of 2 January 2018. Continue reading


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Swiss VAT refund for foreign companies


The VAT refund to foreign companies, which are not correctly VAT registered in Switzerland, enables them to facilitate transactions with their Swiss suppliers without having Swiss VAT as a final cost. The so-called VAT refund procedure ensures the refund of input VAT incurred on local expenses acquired in connection with their business. Continue reading