VAT News / Issue number 22

This edition of VAT News highlights recently released OECD draft guidelines on B2C digital supplies, the European Court of Justice’s decision regarding the right to deduct input VAT in connection with intra-EU acquisitions when substantive requirements are fulfilled, implementation of import VAT deferment simplification in a number of EU countries, changes to VAT rates applicable to books and e-books in certain EU countries, and new VAT obligations in connection with electronic services in South Korea and Argentina.

VAT News / Issue number 22