Which countries do not apply VAT reverse charge on B2B cross-border electronic, broadcast and telecoms services Over 120 countries have VAT obligations on digital services when supplied by non-residents to consumers. For B2B cross-border transactions, most countries shift the VAT obligations to the business customer
President considering extending 19% VAT obligations to ride, gig and betting digital platforms Columbia’s proposed 2025 budget may be modified to include an extension of VAT collection obligations to digital platforms and marketplaces. This would include gig economy (e.g. Uber) and accommodation sharing (e.g. Airbnb).
Foreign VAT obligations; administered via Swiss tax authorities The Principality of Liechtenstein imposed Value Added Tax on digital or electronic services in 2010. There is a global income VAT registration threshold of CHF100,000. Liechtenstein and Switzerland have a common VAT policy, therefore the rules concerning
Ending of Withholding VAT requirements for electronic payments 1st Sept 2025 The requirement for payment providers to withhold the VAT element on electronic payments for foreign digital services will end on 1 September 2024. This was confirmed last week in a Ministry of the Economy
Update to 2017 requirements, including place of supply and EEU supplies The Russian Federation imposed the obligation to Value Added Tax register on foreign providers of digital or electronic services from 1 January 2017. This includes sales of services to consumers and businesses customers, too
200-transaction per annum threshold removed; $100k threshold remains The US state of North Carolina joins most other US states in withdrawing its transaction threshold for non-resident sellers. This had been 200 or more sales per annum, and applied to out-of-state – sellers without a presence
Fiscal representatives register and report VAT on behalf of foreign providers Madagascar imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers via local fiscal representatives. Where a non-resident provider B2B or B2B digital services, it
The West African country of the Republic of Guinea imposed Value Added Tax on foreign providers of digital or electronic services from 2016, further updated in January 2022. There is no VAT registration threshold. A Tax Representative is required. For B2B transactions, nil-rating reverse charge
Non-residents VAT obligations for electronic services The island archipelago of Cape Verde imposed Value Added Tax on foreign providers of digital services to its consumers in January 2022. The obligation only applies to non-resident providers identified by the Ministry of Finance in a regularly updated
Non-resident e-services VAT obligations Mozambique implemented Value Added Tax on non-resident providers of digital services in 2017. This followed the OECD model, requiring VAT to be charged and collected in the country of resident of the consumer. B2B services are treated as nil-rated by the foreign
