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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POLAND: Mandatory Split Payment as of 1 November 2019

On 19 July 2019, the changes in the Polish VAT law have been approved and published.

One of those revolutionary changes relates to the implementation of the Mandatory Split Payment Mechanism as of 1 November 2019.

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MIDDLE EAST: Bahrain Executive Regulations have been released

Following the publication of the Value Added Tax Law (“VAT Law”) in October 2018, the Bahrain Ministry of Finance (“MoF”) has now released the VAT Executive Regulations. The Regulations provide further details on the application of the VAT Law that will take effect from 1 January 2019 including compliance matters, and the scope of the zero rating and exemptions described at a high-level in the VAT Law.

With very little time until the introduction of VAT, businesses must act now to comply with VAT from 1 January 2019.

Read here in-depth the analysis on key areas of the Regulations and what issues businesses need to consider now.


Bildquelle: unsplash.com

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UAE VAT law released

The UAE has released the VAT law on last Sunday. Please see the ministry website for more Details.

If you have any questions, please do not hesitate to contact Nassim Tanouti on +971 566 816 561 or nassim.tanouti@pwc.com.


Bildquelle: Tim Reckmann  / pixelio.de


KSA: The Value Added Tax (VAT) Law has been published in the official gazette

In brief

The Value Added Tax (VAT) law was published in KSA’s official gazette (UM AL-QURA) in its issue number 4681 dated 28 July 2017.

The VAT law indicates that VAT will enter into force from the start of the fiscal year following the date of its publication in the official Gazette, i.e. 1/1/2018. Continue reading

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Introduction of VAT in the GCC – important developments

There have been two important developments in the GCC which could be of interest for you and probably require your attention: Continue reading

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Serbia – Changes in the place of supply of services rules as from 1 of April 2017

735327_web_r_b_by_erich-westendarp_pixelio-deAt the end of 2016 the Serbian Parliament adopted important changes to the VAT law. As of 1 January 2017 foreign e-service suppliers are obliged to register for VAT in Serbia if they provide services for non-taxpayers.
Additionally, as of 1 April 2017 the general place of supply rules for services will be changed. Continue reading