Non-resident sellers and marketplaces liable to VAT obligations on e-services 2022 Ukraine is to impose on non-resident providers of digital services to its consumers the obligation to VAT register from 1 January 2022. There will be a VAT registration threshold of UAH 1million (approximately €35,000),
Tanzania has implemented its Value Added Tax regime on digital and electronic services since July 2015. However, foreign providers or marketplaces supplying consumers are not able to VAT register. For B2B supplies, there should be a self-assessment raised. There are no special rules for the
Updated rules post-Brexit for non-resident providers of electronic services to UK consumers The UK introduced Value Added Tax obligations on foreign providers and marketplaces of electronic or digital services to consumers from 1 January 2015. This was part of the EU’s Mini One-Stop Shop MOSS
Ecuador has withdrawn the option to use withholding VAT on digital services purchased via non-resident marketplaces or payment aggregators. This updates the 16 September 2020 introduction of indirect taxes on non-resident providers. Previously, if a marketplace or payment aggregators did not manage the VAT due,
Mainland China places the Value Added Tax responsibilities for non-resident sourced digital or electronic onto the Chinese resident customer. This applies to both B2C and B2B. There is no facility for non-residents to register for VAT. Non-resident providers of digital services should consider the likelihood
The Israeli government has included proposals to levy VAT on non-resident providers of digital or electronic services to its consumers in its 2021/22 budget for 1 January 2022 at the earliest. The new ‘Arrangement Law’ would update the Israeli Income Tax Ordinance to reflect increased
South Korea is to implement on-demand transaction reporting from 1 July 2022 for non-resident suppliers of digital or electronic services. Korea first implemented VAT on digital services in July 2015. Non-residents registered for digital services are obliged to maintain transactional-level details for at least five
Angola implemented VAT on foreign service from 1 October 2019. However, there are no detailed rules related to digital or electronic services. A local Fiscal Representative is required to represent the taxpayer with the General Tax Administration The current VAT rate in Angola is 14%.
Taiwan implemented Value Added Tax obligations on non-resident providers and marketplaces for electronic or digital services from 1 May 2017. There is a NTD 480,000 VAT registration threshold for simplified registration, and no requirement to appoint a local Fiscal Representative. Taiwan imposes Government Uniform Invoices
Malaysia imposed its Service Tax on foreign-provided digital services from 1 January 2020. This includes providers and electronic platforms. There is a RM 500,000 Sales Tax registration threshold. Non-residents must charge this to both B2C and B2B transactions. There is no requirement to appoint a
