


Global VAT e-invoicing and digital reporting mandates

New Zealand 3% Digital Services Tax 2025
Threat of digital services turnover tax on non-resident providers if OECD Pillar 1 talks fail New Zealand is the latest country to draw-up plans for a Digital Services Tax (DST) which would tax sales by non-resident providers of in-scope services to consumers. The aim is

Nepal updates Digital Services Taxes
2% DST on digital services launched in July 2022 The Nepalese Inland Revenue has updated the requirements on its Digital Services Tax. This is a turnover tax on a range of digital services providered by non-residents to locals. The DST was introduced in July 2022,

Digital Services Tax freeze extended till 2025 as OECD Pillar 1 struggles
July 2023 – 138 countries agree to continue the suspension of Digital Services Taxes for a further year as OECD Pillar negotiations proceed 138 countries on 11 July 2023 committed to a further 12 months to negotiate a global settlement on where around 100 digital

Kenya to scrap 1.5% Digital Services Tax
Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenyan President, William Ruto, has confirmed that Kenya will end its 2021 1.5% Digital Services Tax (DST) as it withdraws its objections to the Pillar 2 OECD reforms

Colombia proposes 5% SEP / Digital Services Tax 2023

Ireland extends Digital Services Tax deduction jurisdictions
Spain, Austria and Kenya added to list of countries whose DST’s may be deducted against Irish Corporation Tax Ireland’s Revenue Commissionaires has added three additional states to the list of jurisdictions that Irish resident businesses may claim Digital Services Tax against relevant their Irish taxable

Nigeria 6% Digital Services Tax
Delays in agreement on OECD Pillar 1 global tax reallocation rights prompts Nigeria to act unilaterally Nigeria has become one of the few countries to comply with the OECD 137-country agreement to renegotiate global taxing rights, and has acted unilaterally at the start of 2022

Digital Services Tax (DST) comeback? Pillar 1 update
US doubts on ratifying OECD Pillar 1 agreement for 2023 means unilateral DST’s to make a comeback? The ambitious October 2021 OECD inclusive framework on base erosion and profit shifting (BEPS) agreement by 137 countries on global tax reforms is proving hard work to implement.