Peru has yet to impost its Value Added Tax on digital or electronic services provided by non-resident sellers or marketplaces. B2B domestic supplies of e-services are already liable to VAT. B2B supplies from abroad to resident businesses may be zero-rated under the reverse charge mechanism.
Non-resident e-services VAT obligations from January 2022; change to quarterly reporting; marketplaces must register The Caucasus state of Armenia implemented Value Added Tax on non-resident providers of digital services on 25 November 2021. This followed the EU 2015 digital services VAT model, requiring VAT to
The Honduras Revenue and Administrative Services has proposed imposing Value Added Tax on non-resident providers of digital or electronic services. No date for the implementation has been indicated, but end 2021 or start of 2022 seems most likely. VAT Calc’s global VAT and GST on digital
Non-resident sellers and marketplaces now liable to Goods and Services Tax obligations on B2C electronic services The city-state of Singapore introduced its Goods and Services Tax (GST) on non-resident providers and electronic marketplaces of digital or electronic services on 1 January 2020. This applies to
‘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
Mexico has introduced Value Added Tax on foreign providers of digital or electronic services from 1 June 2020. There is no VAT registration threshold, and non-residents must appoint a local tax agent. In addition to providers of electronic services, Mexico also makes provision for withholding
Japan has imposed its 10% Consumption Tax on digital or electronic services since October 2015. This includes non-resident providers. However, so far, marketplaces and similar electronic interfaces are not held liable to tax obligations of their third-party sellers. Japanese Consumption Tax is made up of
South Korea implemented its 10% Value Added Tax on foreign providers and marketplaces of digital or electronic services to its consumers from 1 July 2015. There is no VAT registration threshold. There is a simplified electronic services registration. Follow VAT Calc’s global VAT and GST on
Saskatchewan is introducing its regional sales tax, Provincial Sales Tax (PST) on digital or electronic services provided by non-resident providers from 1 January 2019. Saskatchewan will also make facilitating marketplaces liable to collecting PST for their third-party sellers of digital services. This will come into effect
The European Union is to introduce a €10,000 pan-EU e-services registration threshold. This means that initially small EU businesses will be able to use the VAT return and rate of their country of registration rather than that of their customers. The new threshold will apply
