Inside Indirect Tax

A monthly publication featuring global indirect tax updates from around the world.

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KPMG knows how important it is to stay current on global indirect tax developments, especially in countries where you currently do business or are looking to expand. That's why we developed Inside Indirect Tax: Global Updates from a U.S. Perspective.

Focusing on major indirect tax developments beyond U.S. borders, Inside Indirect Tax is designed for U.S.-headquartered tax professionals whose companies do business outside the United States.

Inside Indirect Tax - December 2022
Global indirect tax changes and trends

 

Global rate changes in Albania, Azerbaijan, Belgium, Croatia, Estonia, Germany, Ghana, Greece, Lithuania, Maldives, Mozambique, Poland, Portugal, Ukraine, Uruguay, and Zimbabwe

KPMG Publications:    

KPMG TaxNewsFlash newsletter on COVID-19 measures

Developments summary of the taxation of the digitalized economy

Global e-invoicing and digital reporting tracker

Download the pdf to read these indirect tax developments from KPMG International member firms:

KPMG in Austria

Overview of recent indirect tax developments

KPMG in Bahrain

Updated list of medicines subject to the VAT zero rate

KPMG in Belgium

Amendments to the VAT statute of limitations rules, retention period, and applicable interest rates effective from January 1, 2023

KPMG in Belgium

Changes to the VAT self-assessment mechanism for immovable property works

KPMG in Canada

Highlights of the 2022 Federal Economic Update

   

KPMG in Cambodia

Publication of guidance on invoicing

KPMG in Costa Rica

Amendments to the list of goods included in the “basic tax basket” that are subject to a reduced VAT rate

KPMG in Cyprus

Amendments to the conditions for the imposition of VAT on renting of buildings

KPMG in the Czech Republic

Court decision on imposing penalty for incorrectly filed VAT ledger statement

KPMG EU Tax Center

Overview of recent tax developments in the EU

   

KPMG in Hungary

Tax measures in draft tax amendment bill

KPMG in India

Overview of recent indirect tax developments

KPMG in Italy

New rules on import VAT recovery

KPMG in Lithuania

Recent amendments to the VAT law allowing the recovery of VAT incurred on certain passenger electric cars

KPMG in Malaysia

Overview of recent indirect tax developments

   

KPMG in Mexico

Extension of the requirement to issue electronic payroll receipts using the version 4.0 of electronic invoices (CFDI 4.0)

KPMG in Mexico

Updated list of nonresident taxpayers who are compliant with the VAT on digital services rules

KPMG in the Netherlands

Court decision on the circumstances under which a property qualifies as “essentially a new building” for VAT purposes

KPMG in the Netherlands

Court decision on the VAT recovery right of a bank on mixed costs

KPMG in the Netherlands

Court decision on whether a floating solar park qualifies as immovable property subject to property tax

   

KPMG in Poland

Updated draft bill to implement the EU single-use plastics directive

KPMG in Poland

Proposed amendments to the sugar fee and proposed extension of the deadline for declarations relating to special purpose cash registers

KPMG in Poland

Draft legislation and guidelines for implementing the DAC7 requirements into national law

KPMG in Poland

Court decision on reducing VAT in the case of cashback discounts on sales of mobile phones subject to the VAT self-assessment mechanism

KPMG in Poland

Court decision on the VAT treatment of occasional currency exchange transactions

   

KPMG in Poland

Proposal to amend the SLIM VAT 3 package

KPMG in Singapore

Upcoming changes to the GST regime

KPMG in Sri Lanka

Tax measures in the 2023 budget

KPMG in Thailand

VAT exemption for data center business operators

KPMG in the United Arab Emirates

Amendments to the VAT executive regulations

   

   

KPMG in the United Kingdom

Tax proposals in the “Autumn Statement”

KPMG in Vietnam

New information reporting obligations for e-commerce trading platforms

KPMG in Zimbabwe

Tax measures in the 2022/2023 budget

   

 

Indirect tax developments and news from around the world

The Americas

  • United States: Safe rider fee subject to sales tax in Georgia

Europe, Middle East,and Africa

  • Bulgaria: Overview of recent indirect tax developments
  • European Union: Roundup of recent ECJ cases
  • European Union: VAT in the digital age proposal
  • Italy: Overview of recent indirect tax developments 
  • Moldova: Overview of recent indirect tax developments
  • Poland: Guidance on new VAT grouping regime
  • Ukraine: Overview of recent indirect tax developments
  • United Kingdom: Overview of recent indirect tax developments

Asia Pacific

  • Australia: Consultation for Recipient Created Tax Invoices
  • New Zealand: Collection of Information from Payment Service Providers
  • Singapore: Overview of Recent Indirect Tax Developments

Trade & Customs

  • European Union: Report on Customs 2020 program
  • European Union: Amendment to binding tariff information and proof of origin procedures

Additional developments covered in brief

  • Argentina, Aruba, Austria, Azerbaijan, Bulgaria, BES Islands, Chile, Costa Rica, Croatia, Czech Republic, Denmark, Ecuador, El Salvador, European Union, Fiji, Finland, Germany, Greece, Guatemala, Hungary, India, Ireland, Isle of Man, Jersey, Kyrgyzstan, Latvia, Lithuania, Malta, Namibia, Netherlands, New Caledonia, New Zealand, OECD, Paraguay, Philippines, Poland, Romania, Russia, Seychelles, South Africa, Sri Lanka, Switzerland, Trinidad and Tobago, Uganda, and Venezuela
Inside Indirect Tax - December 2022
Global indirect tax changes and trends

Contact us

James Freed

James Freed

Principal, State & Local Tax, KPMG US

+1 312-665-2627
Philippe Stephanny

Philippe Stephanny

Senior Manager, State and Local Tax, KPMG US

+1 202-533-3082
Rick Blattner

Rick Blattner

Principal, State and Local Tax, KPMG US

+1 312-665-1097