Argentina simplified e-commerce platform VAT and Withholding Tax April 2023 Argentina (General Resolution No. 5319/2023) is to introduce a range of simplifications to the VAT regime for digital platforms for e-commerce. This will enable easier compliance of VAT and Withholding Tax. The changes include: Raising
Mexico has added 15 new foreign providers of digital services which are liable to register and charge Mexican VAT on their local sales of streaming/download media, gaming, newspapers, website services and similar electronic services. This brings the total to 177 at the start of 2023
2023 implementation of VAT includes on non-resident providers of e-services The northeastern South American state of Suriname VAT implementation on 1 January 2023 includes an obligation for non-resident providers of digital or electronic services to register and collect VAT. There is a VAT registration thresholds
E-services by non-residents subject to 13% VAT collections – house sharing platforms added November 2022 The Ministry of Finance has confirmed an extension of VAT to services provided by major home-sharing electronic platforms, including Airbnb, Homeaway and VRBO. These three e-service providers are now added
State court blocks 6% sales tax on digital services In the latest twist on the implementation of sales tax on digital services in Maryland, a state circuit court has stuck down the charge as violating the Internet Tax Freedom Act, the Commerce Clause, and the
VAT (Amendement) Act 2022 updates regulations on non-resident e-commerce rules Confirms VAT on e-commerce No VAT registration threshold for non-residents VAT on foreign e-services providers since 2014 The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic
2023 Budget introduce 18% VAT on non-resident providers of e-services The Caribbean island state of Dominican Republic has included VAT liabilities for foreign providers of digital services for local consumers. The Bill will now pass to the Chamber of Representatives for implementation in 2023. Consultation
Lack of definition puts uncertainty on UK VAT obligations for traders and marketplaces The UK’s HMRC has yet to confirm the Value Added Tax status of Non-Fungible Tokens (NFT’s), blockchain certificates of digital and physical assets. Whilst cryptocurrencies, another type of crypto asset, has been
List of VAT registered non-resident digital service providers extended to 159 Mexico’s Tax Administration has provided an update to its regular listing of foreign digital services providers and intermediaries that are VAT registered – the Federal Taxpayers’ Registry. This means payment provides (debit/card cards; bank
