France
From 1 July 2021, non-EU businesses must request 13th Directive VAT refund claims electronically through a fiscal representative established in France.
These types of claims are made by businesses who incur VAT in an EU country, but have no form of sales that would justify a full VAT registration in order to reclaim this VAT.
Previously, these types of refunds could be applied for by filling out a form and sending this to the tax office. However, from July only a fiscal representative will be allowed to make these applications online on behalf of the company that incurred the VAT.
Norway
Norway has confirmed that the temporary reduced VAT rate reduction, from 12% to 6%, will be extended from 30 June 2021 to 30 September 2021.
The reduced VAT rate applies to passenger transport, accommodation, public broadcasting and entry to cinemas, sports events, amusement parks, and experience centers.
It’s hoped that this extension will help the hospitality sector recover from the impact of COVID-19.
Singapore
From 1 January 2023, the Singaporean government confirmed that it will introduce a Goods and Service Tax (GST) on imported sales of goods and non-digital services.
At present, non-resident businesses providing goods or non-digital services in Singapore below SGD 400 (approx. €250) are exempt from GST. However, to remove the unfair advantage this gives to non-resident companies over resident providers, the Singaporean government has confirmed that it will implement GST at 7% on these sales.
The above information was kindly provided by Fiscal Solutions (UK), www.fiscalsolutions.co.uk; contact: [email protected].
