Regulatory Analysis

From July 1, 2023 non-resident sellers of goods will have to collect 5% GST on sales of goods to customers located in the Bailiwick of Jersey. Retailers who make or expect to make annual sales of goods to non-business consumers of £300,000 or more are required to register for GST. Note that governmental guidance, available […]

Since November of 2020 Ireland has applied a special reduced rate of 9% to various supplies in the hospitality industry as a way to ease the economic impact of the COVID-19 pandemic. The application of this rate was set to expire at the end of February, however, the government announced an extension of the special […]

On May 5, 2020, Belgium temporarily applied a reduced rate of 6% to supplies, intra-Community acquisitions and imports of mouth masks. The Council of Ministers extended this reduced rate on masks until 31 December 2022. Beginning 1 January 2023 masks will return to being standard rated. The circular can be found here.