BDO Indirect Tax News - Issue 1/2023

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BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.

In this edition: 

  • Bahrain: Digital Stamps Scheme for cigarettes sold in local market
  • Belgium: New rules apply to the direct attribution method for VAT deduction
  • Canada: Does sales tax apply to online gaming?
  • European Union:
    • CJEU strictly interprets invoicing requirements for application of simplified triangular transaction rule
    • Significant changes coming in the “VAT in the Digital Age” package, including real-time digital reporting
  • India: Government engaging in multi-pronged drive to boost export industry
  • Indonesia: VAT exemption for mining and drilling activities clarified
  • International: 
    • Indirect tax bytes
    • VAT/GST changes for 2023
  • Netherlds: Legislative proposal released on new VAT recordkeeping and reporting obligations
  • New Zealand: New reporting and GST liability proposed for the gig and sharing economy
  • Norway: General VAT liability introduced on cross-border B2C supplies of non-electronic services
  • Oman: Lessons learned from the first year of VAT
  • Singapore: Carbon credits now not subject to GST
  • Slovakia: Changes to VAT Act reduce administrative burdens and VAT rate on certain supplies
  • Spain: Changes made to use and enjoyment rule, reverse charge and VAT recovery on bad debts
  • United Arab Emirates: New decree-law clarifies and updates VAT rules
  • United States: States wagering on sales tax revenue from online gaming and sportsbook providers

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