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Global Indirect Tax news

Your reference for indirect tax and global trade matters

Recent updates and an a news archive appear below; for back issues of Global Indirect Tax News, or to subscribe, please email a request to

February 2023

Featured articles


Carbon import tariffs

Governments are considering new measures, such as carbon border adjustment mechanisms and new import tariffs, to curtail the effects of climate change. This is an area of policy to watch as governments come under pressure to adopt ambitious emission reduction targets.



Draft VAT law

On 30 December 2022, a draft of the VAT law was published for a 30-day public consultation. The draft basically imports most current VAT rules, to provide a stable policy environment. However, it does introduce some changes, notably modifications to the creditable input VAT.



Sales tax on low value goods

Sales tax on certain low-value goods sold online is scheduled to be imposed as from 1 April 2023. Amended legislation and guidance provide some clarity on how the sales tax will operate. However, there remain a number of areas that would benefit from clarification.



Online sales tax registration

Amendments to the regulations governing tax registration for online sales came into effect on 1 January 2023. These require online sellers to include certain information when applying for tax registration and on websites and transaction applications.

Other news

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