Digital platforms face Consumption Tax liabilities on user services The latest Japanese 2023 tax reform plan includes a review of the marketplace deemed supplier liability for providers of digital services. This is based on the global trend to shift the indirect tax burden to digital
New reporting guidance for non-resident providers of digital and electronic services The Ministry of Finance has issued new details of filing and reporting guidance for offshore suppliers of digital services. The new clarifications include: Definitions on non-resident providers included in VAT obligations VAT and income
Jan 2023 – draft VAT digital services regulations for new simplified VAT registration for non-resident providers and marketplaces The Revenue Authority has issued comprehensive regulations for the compliance VAT rules for providers and marketplaces of digital services. There will now be a short public consultation
Simplified VAT registration portal for foreign providers of digital services now open. The Tanzanian Revenue Authority has launch in 2023 a simplified VAT registration web portal for non-resident providers of digital or electronic services to local consumers. To apply, the applicant needs back corporate background
Mexico has added 15 new foreign providers of digital services which are liable to register and charge Mexican VAT on their local sales of streaming/download media, gaming, newspapers, website services and similar electronic services. This brings the total to 177 at the start of 2023
2023 implementation of VAT includes on non-resident providers of e-services The northeastern South American state of Suriname VAT implementation on 1 January 2023 includes an obligation for non-resident providers of digital or electronic services to register and collect VAT. There is a VAT registration thresholds
B2B reverse charge withdrawn on digital services 2023 Non-resident providers of digital services in the Central Asian state of Azerbaijan will no longer be able to rely on the reverse charge on B2B transactions. The amendment will come into effect from 1 January 2023. Few
Bill to impose 12% VAT on nonresident digital or electronic service providers and marketplace platforms – possible implementation 1 July 2023 The Philippines House of Representatives has approved Bill 4122 to impose VAT on foreign providers of digital and electronic services to Philippine consumers. It now
E-services by non-residents subject to 13% VAT collections – house sharing platforms added November 2022 The Ministry of Finance has confirmed an extension of VAT to services provided by major home-sharing electronic platforms, including Airbnb, Homeaway and VRBO. These three e-service providers are now added
