


Botswana VAT digital services Sept 2025
2025 Budget announces plan to implement VAT collections on foreign providers of digital services Botswana’s 2025/26 Budget has brought into the VAT net the provision of digital services by non-resident providers to local consumers. The implementation date is to be 1 September 2025. Non-resident businesses

Philippines 1 Jun 2025 12% VAT digital services
1 June 2025 VAT on non-resident digital service B2C providers & platforms The Bureau of Internal Revenue (BIR) on 16 January 2025 has executed implementing regulations (Revenue Regulations 003-2025) for the imposition of 12% VAT on foreign digital services providers (DSPs) to consumers and businesses.

US digital products sales tax review
Proposal to harmonisation of sales tax classifications on digital goods and services The US Multistate Tax Commission (MTC) working group is to produce a white paper proposing pan-US harmonisation on the definitions and classifications for the sales tax rules on digital goods and services. This

Niger VAT on B2C digital services 2025
2025 Finance Act now effective 1 Jan 2025 levying 19% VAT on electronic services The West African country of Republic of Niger’s Parliament, National Assembly, has approved the Government’s 2025 budget, which includes imposing VAT on the sale of digital services to consumers. This is

Kenya replaces Digital Services Tax with SEP tax 2025
Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenya has approved in December its Tax Laws (Amendment) Bill 2024, including replacig its existing 2021 1.5% Digital Services Tax (DST) as it withdraws its objections to the

Ecuador VAT digital services 2025
Switch to VAT registrations for non-residents instead of Withholding VAT Ecuador has withdrawn the option to use withholding VAT on digital services purchased via non-resident marketplaces or payment aggregators. This updates the 16 September 2020 introduction of indirect taxes on non-resident providers. A new law,

US Louisiana raises sales tax to 5% Jan 2025
1 January 2025 state increases sales tax rate from 4.45% to 5% Louisiana’s House Bill 10, effective 1 January 2025, has increase the current state-level tax from 4.45% to 5%. The state is also extending sales tax to digital services at the start of January.

Zimbabwe VAT on foreign digital services
Foreign providers of electronic or digital B2B and B2C VAT obligations Zimbabwe imposed Value Added Tax on digital and broadcast services provided by non-resident providers or marketplaces to its consumers and businesses from 1 January 2020. This requires a VAT registration once over the VAT

EU VAT changes on B2C virtual events January 2025
Place of supply rules change for income from B2C online live conferences, training, concerts The EU has updated from 1 January 2025 the Value Added Tax rules for determining in which country VAT is due – ‘place of supply’ – on entrance fees for virtual