Serbia implemented Value Added Tax obligations on foreign providers and marketplaces for digital or electronic services to consumers from 1 April 2017. There is a VAT registration threshold of RSD 8million (approx €68,000) per annum sales (to be confirmed on non-residents). The current VAT rate
The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic services to consumer from 1 January 2014. There is a VAT registration threshold of GHS 200,000 per annum (approx €28,000). The current VAT rate in Ghana is
Uganda confirmed the VAT obligations for non-resident suppliers of B2C electronic or digital services from July 2018. This includes the obligation to VAT register once over the threshold of UGX 150m, but no requirement to appoint a fiscal representative. The current VAT rate in Uganda
Revenue Department gives e-service providers and marketplaces extra time on monthly filings and liability settlements Non-resident providers of electronic services have been given a postponement on their first VAT returns and payments. This follows Thailand introducing Value Added Tax on foreign providers in September 2021.
Bangladesh implemented Value Added Tax obligations on non-resident providers of digital services to its consumers on 1 July 2019. Generally, the reduced VAT rate of 5% applies – but there are many exceptions when the standard 15% is imposed (e.g. social media). VAT applies to
Since 2018, Uruguay imposed its Value Added Tax (on intermediation services) and Withholding Tax (IRNR) (on audio visual media services) on non-resident providers and intermediaries of digital or electronic services. This includes regular electronic services, but also gig & sharing economy intermediation services conducted via
Kosovo introduced Value Added Tax on non-resident providers and digital marketplaces of digital or electronic services to its consumers from 1 September 2015. There is no VAT registration threshold for non-residents, and a Fiscal Representative must be appointed. The current VAT rate in Kosovo is
Georgia has implemented Value Added Tax obligation on non-resident providers of digital or electronic, broadcast and telecommunications services from 1 October 2021. It was delayed from 1 July 2021. This follows the example of the European Union and OECD recommendations. In addition to digital services,
Cameroon imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers and marketplace operators from 1 January 2020. This covers any supplies via electronic platforms and the commissions received by the platform owners. Foreign providers must appoint
Turkey introduced Value Added Tax liabilities on non-resident providers of digital services to its consumers from January 2018. There is no VAT registration threshold, but there is a simplified registration process for foreign providers of digital or electronic services with the Turkish Revenue Administration. B2B
