• BDO Indirect Tax News - Issue 2/2021

BDO Indirect Tax News - Issue 2/2021

29 June 2021

Original content provided by BDO

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.


  • Belgium: Reduced VAT rate   re-introduced for restaurant and catering services
  • Canada: Federal Budget and   impact on GST/HST and Excise Tax
  • Czech Republic:
    • Are you ready for   changes to the VAT rules?
    • Impact of CJEU decision on VAT treatment of private use of company car in cross-border cases
  • European Union:
    • Substantial changes   coming to VAT rules on e-commerce transactions
    • Brexit and call-off   stock arrangements
    • CJEU rules services   rendered by a head office to a foreign branch are subject to VAT
    • Providing services?   Be aware of potential effective use and enjoyment rules in the EU
  • India: Foreign trade policy   scheme 2021-2026 postponed
  • Indonesia: Luxury goods sales   tax reduction granted for motor vehicles
  • Ireland: Registration   under the One Stop Shop/Import One Stop Shop
  • Italy: Direct VAT refund available to nonresident EU taxpayers VAT-registered in Italy
  • Japan: Consumption   tax calculation under new tax-qualified invoicing system
  • Latvia: Changes proposed to   excise tax rules affecting alcohol and other changes made to VAT law
  • Mexico: Obligation to   withhold VAT by labour insourcing and outsourcing service providers has been   eliminated
  • Netherlands: Supreme Court refers   case on adjustment of initial VAT deduction to CJEU
  • Singapore: Potential GST   registration obligation may arise on importation of goods
  • South Africa: Substance and form,   the importance of contract terms and labels in the context of VAT law
  • Spain:
    • New VAT rules apply   from 1 July for B2C transactions
    • VAT and supplies of   services: “Use and enjoyment” rule subject to a broader interpretation
  • United States: Mitigating sales tax   exposures through participation in voluntary disclosure programs

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