Australia extended its 10% Goods and Services Tax (GST) to electronic or digital services provided by foreign sellers or marketplaces from 1 July 2017. This includes marketplaces becoming the deemed supplier – Electronic Distribution Platforms EDPs .
There is GST registration threshold for non-resident providers of AUS$75,000. Australian import GST exemption on goods will be withdrawn on 1 July 2018.
What digital services are subject to Australian GST?
Australia includes the following services within digital:
- Online gaming
- Streaming and download media
- Cloud / web based services, including storage
- Digital professional consultancy
Check our global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers. This follows the EU 2015 e-services VAT reforms, and also in Norway, New Zealand, Japan and many others since.
Simplified GST registration
There is a GST registration threshold of AUS$75,000. Once over this, non-residents have a range of choices of registration routes to obtain a Aus- tralian Business Number (ABN). They may follow the regular full registration, or go for a simplified option which offers no GST recovery option. There is also a third, standard claim-only option.
GST returns must be completed monthly by the 21st of the month following the reporting period. Businesses with a turnover below AUS$ 20million per annum may instead opt for quarterly payments.
Electronic Distribution Platforms EDPs – marketplaces liable too
Australia has also made ‘Electronic Distribution Platforms’ potentially liable to collect and report the GST on their third-party merchants digital service sales in Australia. Digital platforms such as Amazon, Google Play and Apple Music are now viewed as the deemed supplier, and must charge and remit the GST instead.
Asia Pacific e-invoicing
|Country||Date||Comments (click for details)|
|Australia||Jul 2023||PEPPOL-based e-invoicing with no govt intervention B2B|
|China||Jan 2023||Special e-fapiao VAT invoice being piloted with 2023 full implementation|
|India||Oct 2020||B2B pre-clearance with separate B2C; completed Apr 2021|
|Indonesia||Jul 2015||e-Factur Pajak electronic invoicing|
|Japan||Oct 2023||Tax qualified invoices|
|Kazakhstan||Jan 2017||e-invoicing IS ESF|
|Kyrgyzstan||May 2023||Mandatory e-invoicing for goods|
|Malaysia||Jun 2024||e-invoicing pre-clearance|
|Mauritius||2023||e-invoicing System with digital transaction reporting|
|New Zealand||Mar 2022||B2G PEPPOL-based e-invoicing|
|Philippines||Jan 2024||2022 pilot of e-invoices; to follow South Korea model|
|Singapore||TBC||Mandatory B2G e-invoicing on InvoiceNow|
|South Korea||2011||Near real-time invoice reporting|
|Taiwan||2017||Electronic GUI invoices; non-residents since 2020|
|Thailand||2018||E-invoice reporting where adopted|
|Vietnam||Nov 2021||Pre-clearance B2B verification code e-invoice|