Saudi Arabia announces third wave of Phase 2 e-invoicing integration
Type: Legislation The Zakat, Tax, and Customs Authority (ZATCA) had intended to finish the e-Invoice application in stages. With the most recent releases, ZATCA has established its criteria for the […]
Slovakia B2G e-Invoicing will be compulsory in April 2023
Type: Legislation All state and public administration bodies, as well as businesses in Slovakia, will be required to use e-invoicing. The Slovakian Tax Authority will implement this obligation gradually over […]
Switzerland ends foreign VAT registration threshold for B2C e-commerce
Type: Legislation Switzerland will eliminate the VAT registration threshold for non-resident e-commerce suppliers to consumers, following the EU and many other nations in this regard. The current cap is CHF […]
Denmark: New automatic check of reported VAT figures
Type: Legislation To enhance its capacity to audit data in VAT declarations, the Danish tax authorities, on 19 January 2023, introduced an automatic comparison of the figures given in “EU […]
Ukrainian Ministry of Finance Implements SAF-T Transactional Level Data Reporting
Type: Legislation The Ukrainian Ministry of Finance has introduced a Standard Audit File for Tax (SAF-T) reporting regime called SAF-T UA, following the OECD format. Large taxpayers will be required […]
Kenya VAT on non-resident digital services – update
Type: Legislation Draft legislation for new, simpler VAT registration for non-resident providers and marketplaces for digital services was released in January 2023. The Revenue Authority has published extensive requirements for […]
