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Suriname 10% VAT on foreign digital service providers 2023

2023 implementation of VAT includes on non-resident providers of e-services

The northeastern South American state of Suriname VAT implementation on 1 January 2023 includes an obligation for non-resident providers of digital or electronic services to register and collect VAT.

There is a VAT registration thresholds of SRD 500,000.

Suriname is the 98th country to impose VAT collections on foreign providers of digital services. Follow VAT Calc’s global VAT and GST on digital services tracker for live updates on worldwide reforms.

What digital services are liable to Suriname VAT?

Income from the following services is liable to VAT:

  • Advertising
  • Telecoms
  • Broadcast
  • Electronic services

Determining if VAT is due

Providers could rely on any of the following to determine if the service was consumed in Suriname, and therefore VAT due:

  • IP address
  • SIM card address
  • Payment from card registered locally
  • Billing address

Filing digital services VAT returns

Compiling VAT or GST return can be complex.  VAT Calc’s single platform VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditorintegrated tools.

Central and South America VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Argentina 21% Apr 2018
Aruba 4% Jan 2023 -
Bahamas 10% Jan 2015 BSD 100,000
Barbados 17.5% Dec 2019 BBD 200,000
Bolivia 13% Nov 2022 -
Brazil 26.5% Jan 2026 n/a Regulations in parliament
Chile 19% Jun 2020 Nil
Colombia 19% Jan-18 Nil
Costa Rica 13% Oct 2020 Nil Withholding VAT option
Dominican Republic 18% 2023 Nil Currently withholding VAT
Ecuador 12% Sep 2020
El Salvador 13% 2022 - Replace Withholding VAT
Guatemala 12% TBC
Honduras 15% 2022 HNL 250,000
Panama 10% 2022 Withholding VAT
Paraguay 10% Jan-21 Nil Withholding VAT; 4.5% DST
Peru 18% 2022 Nil Withholding VAT
Puerto Rico 10.5% Jan 2020 $100,000; or 200 transactions Marketplaces
Suriname 10% Jan 2023 SRD 500,000
Uruguay 22% Jan 2018 Nil VAT and Withholding Tax


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