Към основното съдържание

#international-tax

International Tax

Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations

169 публикацииВижте всички етикетиОбратно към всички публикации
9 минути четене

Serbia's Paušal Flat-Rate Tax in 2026: The 6 Million RSD Ceiling, the 10% Cap, and What Freelancers Should Track

Serbia's paušal flat-rate regime charges roughly 170,000 freelancers a fixed monthly tax — RSD 30,000–60,000 for most Belgrade IT contractors in 2026 — but crossing the 6,000,000 RSD annual turnover ceiling triggers full-profit taxation with no grace period. Here's how the 2026 decisions, the 10% year-over-year cap extended through 2027, and a simple multi-currency ledger fit together.

Mike Thrift

freelanceself-employmenttax-compliance
7 минути четене

UK VAT Capital Goods Scheme Simplified: Computers Dropped, Property Threshold Rises to £600,000

From July 29, 2026, HMRC removes computers from the VAT Capital Goods Scheme entirely and raises the land and property threshold from £250,000 to £600,000 — the first increase since 1990. Expenditure incurred before that date stays under the old rules for its full adjustment period, so mid-project businesses must check when their first qualifying spend landed.

Mike Thrift

taxtax-complianceinternational-tax
7 минути четене

Japan's Qualified Invoice System: What the October 2026 Deductibility Cut Means for Freelancers and Their Clients

On October 1, 2026, Japan's transitional 80% input-credit for consumption tax paid to unregistered suppliers shrinks — to 70% under the FY2026 tax reform taper, then 50% in 2028, 30% in 2030, and 0% by October 2031 — while the 2-wari tokurei simplified rate for newly registered small businesses expires. Here's what Japanese freelancers, small suppliers, and the buyers who rely on them should do before the deadline.

Mike Thrift

taxtax-complianceinternational-tax
9 минути четене

Singapore's GST InvoiceNow Mandate: What Voluntary Registrants Must Do Starting April 2026

From April 1, 2026, IRAS can reject voluntary GST registration applications in Singapore that don't include InvoiceNow adoption. Here's the phased rollout timeline through 2031, the four-step Peppol setup process, available grants of up to S$1,000 per SME, and how transaction-level reporting changes the case for clean books.

Mike Thrift

tax-complianceinvoicingsmall-business
6 минути четене

France Raises Auto-Entrepreneur Revenue Ceilings for 2026–2028: New Limits, Same VAT Thresholds

France's micro-entrepreneur revenue ceilings rose on January 1, 2026 to €203,100 for goods and €83,600 for services, holding through 2028 — while VAT exemption thresholds stayed at €85,000/€37,500. Here's how the two separate ceilings work, the mixed-activity rules, and what actually happens when you exceed them.

Mike Thrift

taxtax-compliancefreelance
7 минути четене

India's GST 2.0: Simpler Slabs, Stricter ITC Matching, and What Small Businesses Must Do in 2026

India's GST 2.0, effective September 22, 2025, collapsed four slabs into 5% and 18% (plus 0% and a 40% sin-goods bracket) — but ITC is now claimable only when it appears in GSTR-2B, supplier invoices must be paid within 180 days, and GSTR-1/3B mismatches over ~5% auto-trigger DRC-01B notices. Here's the 2026 compliance routine for small businesses.

Mike Thrift

taxtax-complianceinternational-tax
10 минути четене

Germany's Kleinunternehmerregelung in 2026: How the €25,000/€100,000 VAT Exemption Thresholds Work

Germany's Kleinunternehmerregelung (§19 UStG) exempts small businesses from charging VAT if prior-year net revenue stayed under €25,000 and current-year revenue stays under €100,000 — a hard, real-time ceiling since the 2024 reform. Here is how the thresholds, invoice wording rules, e-invoicing deadlines, and the five-year opt-out lock-in work in 2026.

Mike Thrift

taxtax-complianceinternational-tax
9 минути четене

Kenya's KRA Now Auto-Validates Tax Returns Against eTIMS Invoices: What Changes in 2026

Starting with 2025 year-of-income returns filed in 2026, Kenya's KRA automatically cross-checks declared income and expenses against eTIMS invoices, withholding tax records, and customs data — expenses without a matching electronic invoice are reclassified as taxable profit. Here's who's affected, the exempt categories, and a compliance checklist.

Mike Thrift

tax-compliancetaxsmall-business
Започни безплатно→Документация