1 January 2026 VAT non-resident providers of e-services replaces Withholding Tax From 1 January 2026, non-resident providers of digital services to Azerbaijani consumers will be mandated to register with the tax administration and levy 18% VAT. Currently, there is a voluntary VAT regime – where
Rise in the VAT registration threshold for non-resident providers of digital services From 1 April 2025, the Value Added Tax registration threshold for foreign providers of digital services to Taiwanese consumers was raised from TWD 480,000 to TWD 600,000 (approx $18,500). VAT was imposed non-resident
1st October 2025 non-resident sellers and marketplaces subject to 18% VAT on B2C digital and electronic services The South Asian island country of Sri Lanka on 11 April certified its Value Added Tax (Amendment) Act No. 04 of 2025. This includes imposing VAT on non-resident
Over 30 states impose sales tax on digital goods and services There is no federal-level Sales Tax in the United States. 45 (and District of Columbia) of the 50 US states impose a local Sales Tax, and then there is approximately 13,000 further local cities,
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
Finance Ministry to extend VAT collections to app stores 1st April 2025 The Japanese National Tax Agency has published Frequently Asked Questions to support the imposition of the deemed supplier Consumption Tax obligations on digital platforms for digital services. This comes into effect on 1
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
1 April 2025, VAT on non-resident digital services reforms South Africa is to reform its non-resident digital services VAT regime from 1 April 2025. There are three main changes: Withdrawing the obligation for foreign providers of digital services to VAT register in South Africa if
2025 tax reform decree introducing 18% VAT on non-resident platform e-services repealed The Caribbean island state of Dominican Republic failed again to impost VAT liabilities for foreign providers of digital services via digital platforms for local consumers. It had implemented on 28 February the obligations
