VAT (Amendement) Act 2022 updates regulations on non-resident e-commerce rules Confirms VAT on e-commerce No VAT registration threshold for non-residents VAT on foreign e-services providers since 2014 The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic
List of VAT registered non-resident digital service providers extended to 159 Mexico’s Tax Administration has provided an update to its regular listing of foreign digital services providers and intermediaries that are VAT registered – the Federal Taxpayers’ Registry. This means payment provides (debit/card cards; bank
B2B reverse charge option withdrawn for foreign providers of digital services The VAT Digital Marketplace Supply Regulations, which governs the rules for non-resident providers and marketplaces to charge Kenyan VAT, have been updated with a number of changes, including: Withdrawal of the reverse charge for
Draft Bill to impose 12% VAT on nonresident digital or electronic service providers and marketplace platforms approved by House committee The Philippines House of Representatives Ways and Means board approved today, 17 August, a bill that would impose VAT on foreign providers of digital and
List of VAT compliance foreign providers of digital services grows to 155 The Mexican Servicio de Administración Tributaria, SAT tax authorities has published an extended list of non-resident digital or electronic service providers who have registered to charge Value Added Tax. Mexican VAT on digital
18% VAT and 2% income tax on electronic services extended to foreign providers from July 2022 Tanzania has this month, July 2022, extended VAT charging obligations to providers and facilitating marketplaces for digital services to local consumers. This also includes potential 2% income tax liabilities.
Foreign providers of electronic services given VAT registration threshold Kenya has introduced a VAT registration threshold for non-resident providers of digital services to Kenyan consumers. This is KES 5 million (approx €41,700) per annum of turnover. This is the same level as for resident business.
Draft Bill to impose VAT on nonresident digital or electronic service providers and marketplace platforms reintroduced following elections A stalled Bill (House Bill 372) to extend Value Added Tax to resident and non-resident providers and marketplaces of digital services has been reintroduced. This follows the
Draft Bill to impose VAT on nonresident digital or electronic service providers and marketplace platforms to be reintroduced following elections The new government of President-elect Ferdinand R. Marcos, Jr is expected to push through a stalled Bill to impose 12% on non-resident digital service providers
New Zealand’s Inland Revenue Department introduced its 15% Goods and Services Tax on digital or electronic services provided by non-residents to consumers from 1 October 2016. There is a GST registration threshold of NZD 60,000 per annum, and there is no requirement to appoint a
