Panama has again proposed imposing a Withhold VAT on payment providers processing payments to non-resident providers of digital services to consumers. This was due to come into effect on January 2020, but was delayed due to the COVID-19 crisis. The current VAT rate in Panama
Since 1 January 2019, non-resident providers of digital services to Russian VAT registered businesses will have to VAT register. This reverses the previous reverse charge simplification used almost everywhere else in the world. See what the rest of the world has down via VAT Calc’s global
The Indian Ocean Island state of Mauritius introduced legislation to impose its Value Added Tax on non-resident suppliers of digital or electronic services to consumers in 2020. There is a MUR 6million VAT registration threshold (approx €120,000) per annum. B2B transactions are zero-rated, allowing the
From 1 July 2021, Russia has imposed obligations to establish a Russian representative office on non-resident websites, marketplaces, payment providers and data processors. This will trigger local Russian Value Added Tax and other tax obligations. Many obligations are delayed until 1 January 2022, and penalties
Serbia implemented Value Added Tax obligations on foreign providers and marketplaces for digital or electronic services to consumers from 1 April 2017. There is a VAT registration threshold of RSD 8million (approx €68,000) per annum sales (to be confirmed on non-residents). The current VAT rate
Zimbabwe imposed Value Added Tax on digital and broadcast services provided by non-resident providers or marketplaces to its consumers and businesses from 1 January 2020. This requires a VAT registration once over the VAT registration threshold, with the appointment of a resident Fiscal Representative. The
The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic services to consumer from 1 January 2014. There is a VAT registration threshold of GHS 200,000 per annum (approx €28,000). The current VAT rate in Ghana is
Uganda confirmed the VAT obligations for non-resident suppliers of B2C electronic or digital services from July 2018. This includes the obligation to VAT register once over the threshold of UGX 150m, but no requirement to appoint a fiscal representative. The current VAT rate in Uganda
The eastern Himalayan state of Bhutan has introduced its Sales Tax on non-resident providers of digital services to its consumers. Such providers are now obliged to register, and report to the tax authorities when the pass a registration threshold of Nu 5million per annum (approx
Revenue Department gives e-service providers and marketplaces extra time on monthly filings and liability settlements Non-resident providers of electronic services have been given a postponement on their first VAT returns and payments. This follows Thailand introducing Value Added Tax on foreign providers in September 2021.
