Michaela Merz


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Turkey – VAT on digital services and new proposal for 7,5% Digital Services Tax


On the 1 January 2018, the VAT rules for sales of electronic services to non-VAT registered individuals by electronic service providers who do not have a residence, business place, legal business centre and business centre in Turkey have changed. Non-resident electronic service providers have to declare and pay VAT which is charged on electronic services to non-VAT registered individuals. This change is only applicable to B2C transactions and irrelevant for B2B sales, where a reverse charge mechanism is still applicable. For cross border supplies of electronic services there is no registration threshold and therefore registration obligation arises as of the first revenue.

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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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Invitation: Global Indirect Taxes webcast-VAT changes to Italian warehousing, 4:00pm CET, 9 February 2017


I would like to inform you about our next event in the global ITX webcast on 9 February regarding the new Italian rules concerning VAT warehouse which will become effective on 1 April 2017.

A number of tax payers doing business in Italy had, in the past, cash flow issues relating to Italian VAT credit recovery. Some of them were able to resolve such issues by using a VAT warehouse simplification. Continue reading


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Upcoming ITX Webcast – Introduction of VAT in Russia (14 December 2016)


366009_web_r_k_b_by_harry-hautumm_pixelio-deOn 1 January 2017 new rules regarding VAT on digital services supplied by non-Russian entities to Russian customers come into force.
Tune in to PwC’s webcast to find out more.

Date:      14 December 2016
Time:     06:00 pm Continue reading


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EU: Commission proposes new VAT rules B2C (e-commerce / online gambling platforms)


726171_web_r_k_b_by_rainer-sturm_pixelio-deOn 1 December the European Commission adopted a package of measures to improve the tax climate for e-commerce companies in the EU. With these proposals, the Commission follows up on its commitments made in the strategy for a digital single market for Europe and the Action Plan for a common VAT Area in the EU and a new VAT approach introduced e-commerce. Continue reading


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New Zealand – special report on NZ GST and remote services


PwC_farbigNew Zealand IR has today released the special report on NZ GST and remote services.
It’s a pretty good document but doesn’t cover every scenario/issue.

This is a short insight into the systematics: Continue reading


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Portugal – Changes in invoicing as from 10 October 2012 and new reporting obligations as from 1 January 2013


Decree Law no. 197/2012 dated 24 of August brings changes in area of invoicing. The concept of “equivalent document” will be replaced by an obligation to issue invoices. At the same time simplified invoicing will be allowed replacing the current regime of invoice exemption and issuing of sales receipts. New rules in area of e-invoicing will make the implementation more business friendly.

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