Cameroon imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers and marketplace operators from 1 January 2020. This covers any supplies via electronic platforms and the commissions received by the platform owners. Foreign providers must appoint
January 2022 – only $100,000 sales threshold test remote sellers or marketplaces The US state of Maine is to withdraw the 200 transactions threshold for the obligation by out-of-state (non-resident) sellers and facilitating marketplaces. This means the threshold will now only be the $100,000 annual
2022 continued rollout of electronic invoicing 2022 will see new categories of businesses being mandated to adopt FEL, the national online electronic invoicing system. The new groups are: Suppliers to healthcare sector from 1 January; Accountancy / audit firms from 1 March; and All other
EU Finance Ministers agree reduced VAT rate freedoms at December ECOFIN; 2025 implementation deadline but states may proceed early 2022 A new proposal for more use of reduced VAT rates – including below 5% for the first time (in addition to existing 0% rate option)
Uber ruling in High Court may influence HMRC review if VAT should be charged by private hire companies, including ride-hailing services for the first time The UK High Court yesterday has upheld an earlier Supreme Court employment law ruling that Uber and similar private taxi
VAT liabilities on paid-for content and related promotions Egypt has extended the Value Added Tax charging and collection obligations to creators of online content. This includes participants on YouTube, Facebook and Instagram, and well as SubStack, and similar paid-for blogging sites The current VAT rate
Electronic invoices ‘Introduction’ now live 4 Dec 2021; full ‘Integration’ from 1 Jan 2023 The Kingdom of Saudi Arabia (KSA) has now launched B2B and B2C electronic invoices in this first Introduction phase. They may be printed or in other human-readable format for the businesses
Over 4,600 sellers had registered for IOSS at the start of October 2021 Update: the EU is proposing the €150 threshold for use of IOSS be withdrawn from 1 March 2028. We’re now a few months into the new IOSS pan-EU return regime, which enables
Turkey introduced Value Added Tax liabilities on non-resident providers of digital services to its consumers from January 2018. There is no VAT registration threshold, but there is a simplified registration process for foreign providers of digital or electronic services with the Turkish Revenue Administration. B2B
January 2020 four reforms to improve efficiency of B2B EU VAT regime Since 1 January 2020, the EU introduced four changes to EU B2B compliance system to help harmonise the rules and make cross-border trade easier. These were part of the 2016 VAT Action Plan,
