There are currently no Brazilian consumption taxes on non-resident provided digital or electronic services. The Brazilian indirect tax system is highly complex, and overlapping, with many conflicted state, federal and municipal taxes. Follow VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see
Kenya continues with its DST despite OECD agreement for 2023 global corporate tax reforms The latest Kenyan Finance Act has limited the application of the 1.5% Digital Services Tax (DST) to non-resident digital marketplaces. DST came into effect on 1 January 2021. This is in
The West Indies Island state of the Bahamas imposed VAT obligations on non-resident providers and digital marketplaces for digital and electronic services to consumers from 1 December 2019. There is no special VAT registration process, and no requirement to appoint a local VAT Fiscal Representative.
Oman implemented its 5% Value Added Tax regime on 16 April 2021, including making electronic or digital services providers and electronic marketplaces liable to tax on B2C supplies. There is no VAT registration threshold from non-resident traders Oman is the fourth of the six Gulf
2021/22 budget includes VAT on foreign digital services The Israeli Ministry of Finance has announced that it will revisit again taxing e-commerce goods and digital services being provided to its consumers by non-resident sellers or providers. Israel is on of the very few developed economies
Chile introduced its 19% Value Added Tax on non-resident providers of digital services to consumers from 1 July 2020. This will require a VAT registration with the tax office, SII Commissioner, via a simplified process. There is no VAT registration threshold. Alternatively, payments made will
Pakistan has imposed a 1% withholding sales tax on marketplaces’ third-party sales. This came into effect on 1 September 2021 according to the Pakistani Federal Board of Revenue Ordinance No. XXII of 2021. Pakistan requires providers of B2B digital services to charge sales tax as well
Guatemala to adopt Brazilian and Chilean platform for non-resident digital service providers The Guatemalan Superintendency of Tax Administration (SAT) has proposed a voluntary regime for non-resident providers and marketplaces for digital services to register and report Value Added Tax. The current standard VAT rate is
Additional non-residents required to register for VAT on electronic services The Indonesian Directorate General of Tax has co-opted a further ten new non-resident providers of digital services to tax on the role of VAT collector. In a communique, it confirmed the following for the latest
Another Canadian province imposes Provincial Sales Tax on non-resident providers The Canadian province of Manitoba is to levy 7% Provincial Sales Tax (PST) on streaming media (video and music) and online house or flat sharing services. This will include platforms that provide these services. The
