August 2023 – new guidelines of VAT obligations for non-resident providers of digital services The Egyptian Tax Authority has published English language guidelines on the VAT obligations for foreign providers of digital or electronic services. This includes Electronic Distribution Platforms facilitating marketplaces and digital platforms
Senate debates Bill to impose 12% VAT on nonresident digital service providers and platforms; Jan 2024 earliest implementation timeframe Bill 4122 to impose Philippine VAT obligations on non-resident providers of digital or e-services is being debated this month by the Senate. A similar Bill was
VAT confirmed on subscriptions for digital journals by foreign providers The “Tesorería General de la República” has confirmed that Value Added Tax is due to be charged and collected by non-resident providers of the following subscription-based electronic services: Educational journals Consumer and news journals Aug 2022
Jul 2023 extension of digital services subject to VAT; new return filing deadline The 2023 Finance Bill has widened the VAT net on digital services. From 1 July 2023, electronic services will now include digital intermediation services and online advertising services. The deadline for filing
July 2023: extension of scope of services subject to VAT Uganda’s VAT has been amended to extend the scope of digital services subject to VAT – THE VALUE ADDED TAX (AMENDMENT) ACT, 2023. Non-resident e-service providers have been liable to charge and collect VAT for
EU OSS 2021 for e-commerce and digital services. Extension to own goods 2025 The EU’s e-commerce VAT package has updated the reporting rules for VAT on digital services as well as reform goods reporting via One-Stop Shop (OSS) from July 2021. EU and non-EU providers
April 2024 – VAT (Electronic, Internet, and Digital Marketplace Supply) Regulations, 2023, for new simplified VAT registration; registration threshold removed The Revenue Authority updated the 2020 law on compliance VAT rules for providers and marketplaces of digital services. The regulations cover: Digital or electronic services new
April 2023 update to VAT compliance rules for foreign providers of digital services South African Revenue Service (SARS) has introduced simplifications for foreign suppliers of electronic services and Foreign Intermediaries, by introducing an exception when calculating the R1 million threshold. The exception being, if a
2023/24 Budget drops proposals for VAT collections obligations for non-resident service providers from 2024 The Israeli government has reportedly abandoned 2023/24 budget plans to extend Israeli VAT collections obligations to foreign providers and digital platforms for digital or electronic services to consumers. Under the proposals, B2B
