The rules for the liabilities on e-commerce sales for non-resident sellers via ‘distribution platforms’ change from 1 July 2021. If the foreign seller only sales its Canadian-located stocks to consumer via a distribution platform, then the platform takes on the federal Goods and Services (GST)
The UK’s changes of e-commerce VAT rules on the 1 January 2021 made online UK and non-UK marketplaces (OMP’s) liable for certain seller transactions. HMRC also set basic record-keeping obligations for the marketplaces. The EU e-commerce VAT package , scheduled for 1 July 2021, uses similar rules.
‘Online information database access and retrieval’ OIDAR services liable to GST when provided by non-resident provider Non-resident providers of digital or electronic services to Indian consumers become liable to its Integrated Goods and Services Tax (‘IGST’ or ‘GST) from 1 July 2017. There is a
The Indian Finance Act 2020 introduced a 1% Tax Deducted at Source (TDS, or withholding tax) obligations on marketplace operators processing payments on behalf of their third-party merchants. Since 1 October 2020, marketplaces now have to register as withholding agents and deduct 1% of the
India has expanded its 2016 2% marketplace equalisation levy to non-resident marketplaces facilitating the sale of goods to consumers. 2016 Digital Services Tax equalisation levy The levy on the digital economy was first introduced in the 2016 Finance Act at 6% as (effectively) a Digital
Norway has withdrawn its NOK 350 low-value consignment relief from 1 April 2020. Import VAT is now due on all imported distance sales where an item does not exceed NOK3,000. Non-resident may now use a new simplified VAT on E-commerce (VOCE) reporting regime to report
From 1 December 2019, New Zealand is imposing its Goods and Services Tax (GST) on imported sales of goods not exceeding NZD 1,000 to its consumers. For any foreign seller or marketplaces making such e-commerce sales to New Zealand consumers there is a GST registration
The Federal Ministry of Finance has made marketplaces operating in German jointly and severally liable for their sellers on-platform VAT if they file to comply with new data recordkeeping requirements and checks. Germany imposed various third-party seller VAT obligations on marketplaces to help tackle an
On 1 July 2018, Australia ended the import Goods and Services Tax exemption for small-value parcels. Import GST will instead have to be charged in the online checkout for any imported sales to consumers not exceeding AUD 1,000. For foreign sellers or facilitating marketplaces, this
