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
Introduction of GST will require non-resident digital service providers to register and charge indirect tax The eastern Himalayan state of Bhutan GST implementation is now scheduled for January 2026. Service providers will be obliged to register, and report to the tax authorities when they pass
Reduced sales tax rate on software, hosting and date processing The US state of Maryland is to impose a reduced 3% sales tax rate on digital services from 1 July 2025. The standard sales tax rate is 6%. The Governor approved the Budget Reconciliation and
Confirmation of VAT obligations for non-resident providers of digital services The Albanian Drejtoria e Përgjithshme e Tatimeve (General Directorate of Taxes) issued updated guidance on VAT obligations for registration and compliance of VAT for foreign providers. Albania imposed VAT collections obligations on non-resident providers of
Rise in the VAT registration threshold for non-resident providers of digital services From 1 April 2025, the Value Added Tax registration threshold for foreign providers of digital services to Taiwanese consumers was raised from TWD 480,000 to TWD 600,000 (approx $18,500). VAT was imposed non-resident
Over 30 states impose sales tax on digital goods and services There is no federal-level Sales Tax in the United States. 45 (and District of Columbia) of the 50 US states impose a local Sales Tax, and then there is approximately 13,000 further local cities,
2025/26 Budget statement announces plans to implement VAT collections on foreign providers of digital services The south west African country of Namibia’s 2025/26 budget has confirmed that new legislation is bring prepared to extend the VAT net imported digital services to local consumers. The implementation
Finance Ministry to extend VAT collections to app stores 1st April 2025 The Japanese National Tax Agency has published Frequently Asked Questions to support the imposition of the deemed supplier Consumption Tax obligations on digital platforms for digital services. This comes into effect on 1
