Kyrgyz Republic non-residents VAT obligations – new portal launched Kyrgyzstan has confirmed the obligation for non-resident providers of digital services that they are responsible for Value Added Tax obligations. This is separate from the new Kyrgyz 2% Digital Services Tax on resident providers of digital and
Draft Bill to impose VAT on nonresident digital or electronic service providers and marketplace platforms to be reintroduced following elections The new government of President-elect Ferdinand R. Marcos, Jr is expected to push through a stalled Bill to impose 12% on non-resident digital service providers
New Zealand’s Inland Revenue Department introduced its 15% Goods and Services Tax on digital or electronic services provided by non-residents to consumers from 1 October 2016. There is a GST registration threshold of NZD 60,000 per annum, and there is no requirement to appoint a
NFT classified as digital service and liable to 21% VAT Agencia Estatal de Administración Tributaria, AEAT, has ruled that the supply of Non-fungible token is to be regarded as the supply of an electronic service and subject to the standard rate of 21% The ruling was provided
Place of supply rules change for online live conferences, training, concerts The EU is to update the Value Added Tax rules for determining in which country VAT is due – ‘place of supply’ – on entrance fees for virtual events. Member states are required to
Non-resident e-service providers provided with new registration and returns portal Foreign providers may now use the Uganda Revenue Authority‘s new online portal to register and report quarterly VAT returns. This includes first applying for a Tax Identification Number with the URA. The option to appoint
Digital and traditional services brought into sales tax net to fund income tax cuts The Kentucky general assembly has put aside a Governor attempt to stop an widening of the sales tax net which in turn is to be used to finance an income tax
Kenya to raise DST from 1.5% to 3% despite OECD agreement for 2023 global corporate tax reforms The Kenyan 2022 Finance Bill plans to raise the country’s Digital Services Tax from 1.5% to 3%. The Organisation for Cooperation and Development, which has coordinated a global settlement
Lao electronic services by non-residents providers and digital marketplaces come into VAT net From early 2022, the Lao Ministry of Finance has made non-resident providers and marketplaces sellers of electronic or digital services liable to VAT. There is a VAT registration threshold of LAK 400
