Bolivia VAT on digital services update
VAT on digital services to be extended to non-resident providers Bolivia’s Servicio de impuestos nacionales (SIN) is to relaunch plans to extend VAT obligations to non-resident providers of digital services. This is likely to start again on 1 July 2024. Key obligations proposed include: Taxable
Global VAT e-invoicing and digital reporting mandates
US armistice on Digital Services Tax retaliation
5-country trade measures truce on DST’s extended as OECD Pillar 1 talks struggle The US has extended a truce on trade measures against five countries that have imposed Digital Services Taxes. The truce is pushed out to 30 June 2024 for: the UK, Italy, France,
OECD extends deadline on digital services tax shift negotiations
OECD extends negotiations deadline to June 2024 for Pillar One convention shifting $30 billion in taxing rights between countries for digital services Aims to prevent proliferation of Digital Services Taxes and enable fairer, modern international tax regime The OECD’s negotiations with around 130 counties on
Colombia 3% SEP / Digital Services Tax 2024
Sierra Leone Digital Services Tax
1.5% DST on digital and electronic transactions Jan 2021 Sierra Leone introduced its Digital Services Tax (DST) from 1 January 2021. This was implemented via the 2021 Finance Act. The tax is levied on advertising, search and subscription services irrespective of the country of residence
New Zealand 3% Digital Services Tax 2025
New govt reintroduces digital services turnover tax on non-resident providers if OECD Pillar 1 talks fail The new coalition government in New Zealand has reintroduced the September 2023 draft legislation for a Digital Services Tax (DST) which would tax sales by non-resident providers of in-scope
Nepal updates Digital Services Taxes
2% DST on digital services launched in July 2022 The Nepalese Inland Revenue has updated the requirements on its Digital Services Tax. This is a turnover tax on a range of digital services providered by non-residents to locals. The DST was introduced in July 2022,
Uganda non-resident 5% Digital Services Tax July 2023
Ugandan Revenue Authority passes DST turnover tax on income from digital services generated by non-residents Uganda’s Parliament passed the introduction of a 5% levy on the gross digital services income received by non-resident providers from local consumers. This is in effect from 1 July 2023.