VAT news tagged as "Exempt supplies"

Spain

Spanish VAT exemption and place of supply changes

October 12th, 2014

The latest draft Spanish VAT rules changes have been published. These include: Changes to VAT refunds to customs agent on VAT imports VAT exemptions for services of certain political, religious, public or trade unions Changes to the place of supply rules for electronic services provided by non-EU digital providers as part of the EU VAT …


Uzbekistan

Uzbekistan 2014 VAT compliance changes

February 9th, 2014

The Uzbek tax code has been revised for 2014 to include the following changes: Resubmitted VAT returns no longer must be accompanied with written confirmation with the reasons for any changes Fines for undeclared VAT liabilities has been cut from 100% of the tax due to 20% Imports for the production of children’s clothing by …


Latvia

Latvia VAT 2014 changes

December 22nd, 2013

There have been a number of changes to the Latvian VAT code which will come into effect in January 2014.  This includes: For advertising costs, the low-value gift thresholds will not apply The requirement to appoint a VAT fiscal representative by non-resident taxable persons is withdrawn Services provided between members of cost savings agreements will …