Inside Indirect Tax

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


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 - May 2023
Global indirect tax changes and trends


Global rate changes in Botswana, Congo (Democratic Republic), Estonia, Finland, Georgia, Indonesia, Ireland, Morocco, Netherlands, Portugal, Romania, Rwanda, Ukraine, United Kingdom, Uruguay, and Vietnam.

KPMG Publications:    

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 Bahrain

Amendments to the VAT return form. 

KPMG in Bahrain

Reminder to obtain a VAT registration before charging VAT

KPMG in Brazil

Recent indirect tax-related court decisions.

KPMG in Czech Republic

 Guidance on the VAT treatment of accommodation services.

KPMG in Czech Republic

Guidance on the VAT treatment of compensation paid to vendors to deliver electricity and gas at fixed prices.


KPMG in Colombia

Updated e-invoicing regulations.

KPMG in Denmark

Proposed amendments to VAT law.

KPMG in Indonesia

Tax incentives for transactions conducted in new capital city of Nusantara and its supporting areas. 

KPMG in India

Recent court decision on the constitutionality of the GST exemption for passenger transportation services provided through an e-commerce platform. 

KPMG in Italy

Proposed amendments to VAT law.


KPMG in Jamaica

Tax measures in the 2023-2024 budget.

KPMG in Kazakhstan

Amendments to VAT refund rules.

KPMG in Malaysia

Overview of recent indirect tax developments.

KPMG in Malta

Tax measures in the 2023 budget implementation bill.

KPMG in Mexico

Postponement of deadline for the mandatory issuance of electronic payroll receipts using version 4.0 of e-invoices (CFDI 4.0).


KPMG in Mexico

Increase of the lodging tax rate for certain tourist accommodation services.

KPMG in Poland

Proposed binding rate information (BRI) template. 

KPMG in Nigeria

Updated features of the “TaxPro-Max (TPM)” online platform for VAT filing and payment.

KPMG in Spain

Transposition of EU Directive introducing reporting obligations for payment service providers.

KPMG in Switzerland

Reminder to non-Swiss businesses without a Swiss VAT registration to file refund claims by end of June. 


KPMG in Thailand

Guidance on changes to e-invoice requirements.

KPMG in Thailand

Guidance on the VAT exemption granted to promote datacenter businesses.

KPMG in Uganda

Application process for income tax withholding and VAT exemption for fiscal year 2023/2024.



Indirect tax developments and news from around the world

The Americas

  • United States: Mississippi confirms taxability of remotely housed software and other service

Europe, Middle East,and Africa

  • European Union: Roundup of recent ECJ decisions
  • United Kingdom: Overview of recent indirect tax developments


Asia Pacific

  • Singapore: High court clarifies GST base computation

Trade & Customs

  • European Union: Carbon border adjustment mechanism adopted by EU Parliament
  • European Union: World Trade Organization decision on Indian tariff on information and communication technology products
  • India: Amnesty program for non-compliance with export obligations

Additional developments covered in brief

  • Andorra, Argentina, Aruba, Australia, Belgium, Brazil, Cabo Verde, Cyprus, Denmark, Egypt, European Union, Finland, France, Germany, Greece, Guatemala, Hungary, Italy, Japan, Kyrgyzstan, Lithuania, Luxembourg, Malaysia, Maldives, Malta, Netherlands, New Zealand, Poland, Romania, Saudi Arabia, Singapore, Sint Maarten, South Africa, Türkiye, and Zambia
Inside Indirect Tax - May 2023
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