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
Threat of US reciprocal tariffs leads to removal of ‘Google Tax’ from 1 April 2025 India’s Lower House of Parliament has voted to withdraw its 6% Equalisation Levy from 1 April 2025. This is be contained within amendments proposed in the 2025 Finance Bill. The
Withdraw VND 1m VAT-exemption on B2C imports From 18 February 2025, all B2C low-value consignment imports to Vietnam will be subject to 10% VAT. Previously, there was a VND 1million (approx US$40) exemption. The threshold was introduced in 2010 for shipments mad vis express delivery.
2025 Budget imposes 10% VAT on digital services January 2025 The West African country of Burkina Faso has brought into the VAT net the provision of digital services by non-resident providers to local consumers. This measure is contained within the Budget and Finance Law, approved
2025 Budget announces plan to implement VAT collections on foreign providers of digital services Botswana’s 2025/26 Budget has brought into the VAT net the provision of digital services by non-resident providers to local consumers. The implementation date is to be 1 September 2025. Non-resident businesses
Jan 2025 platforms retrospectively responsible for VAT Chad’s Minister of Finance and Budget has presented the 2025 which extends the existing VAT on digital services obligation to facilitating digital platforms. This will apply retrospectively from 1 January 2025. Any platform or marketplace will have to
Foreign providers of electronic or digital B2B and B2C VAT obligations 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
Jan 2025 1% withholding tax on e-commerce intermediaries The Revenue Administration of Türkiye has published Presidential Decision No. 9284, introducing a 1% withholding tax on payments intermediaries make to service providers operating under Law No. 6563 governing electronic commerce. This measure becomes effective from 1
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
Simplified VAT compliance for foreign e-services and goods sellers & marketplaces Nigeria’s Federal Inland Revenue Service (FIRS) has delayed start date for non-resident businesses to register for the supplies of e-commerce goods through digital platforms. The plan had been a 1 January 2024 start date.
