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India scraps 2% equalisation levy on foreign digital services

24 July 2024 in

digital services

Budget confirms removal of contentious tax on non-resident providers of digital services The latest Indian budget has confirmed the scrapping of the 2% equalisation levy on digital companies, online education-providing firms, and software-as-a-service (SaaS) providers without a permanent physical presence in India. This is in

Azerbaijan VAT on digital services new registration portal

21 July 2024 in

Azerbaijan

New VAT registration portal for non-resident providers of e-services The Azerbaijan Ministry of Economy State Tax Service introduced Value Added Tax liabilities on providers of B2C digital services to consumers on 1 January 2017. Currently, there is not an obligation to VAT register as the

Philippines VAT on digital services Bills reconciled

2 July 2024 in

digital services

Senate and Representative’s Bills reconciled to impose 12% VAT on nonresident digital service B2C providers & platforms 28 June – The Congressional Bicameral Conference Committee has approved its reconciled version of the bill imposing 12% Value Added Tax on nonresident digital service providers to ensure

Global VAT & GST on digital services to consumers

1 July 2024 in

apps

113 countries have implemented VAT, GST or sales taxes on non-resident providers of digital services to their consumers. Below is a list of implemented and proposed regimes. Calculate or verify global VAT or GST calculations on digital services via VAT Calc's VAT Calculator or VAT Auditor services. Europe

Sri Lanka VAT on digital services 2025

14 June 2024 in

digital services

March 2025 proposals to subject non-resident sellers and marketplaces to VAT on B2C digital and electronic services The South Asian island country of Sri Lanka is bringing forward proposal for 2025. to bring foreign providers of digital services to local consumers into the VAT net.

Kenya withdraws 1.5% Digital Services Tax 2025

25 May 2024 in

digital services

Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenya has brought forward in the 2024 Finance Bill plans to replace its existing 2021 1.5% Digital Services Tax (DST) as it withdraws its objections to the Pillar 2

Madagascar VAT on non-resident digital services

19 May 2024 in

Cameroon

Fiscal representatives register and report VAT on behalf of foreign providers Madagascar imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers via local fiscal representatives. Where a non-resident provider B2B or B2B digital services, it

South Africa VAT on digital services non-residents – reverse charge

17 May 2024 in

digital services

Potential introduction of reverse charge on B2B sales by non-residents The South African National Treasury is looking at ending the obligation on non-resident providers and digital platforms to charge VAT on digital services to VAT-registered businesses. Instead, the reverse charge would apply, leaving the reporting

Guinea VAT on non-resident digital services

6 May 2024 in

digital services

The West African country of the Republic of Guinea imposed Value Added Tax on foreign providers of digital or electronic services from 2016, further updated in January 2022. There is no VAT registration threshold. A Tax Representative is required. For B2B transactions, nil-rating reverse charge

Cape Verde VAT on digital services

24 April 2024 in

Cape Verde

Non-residents VAT obligations for electronic services The island archipelago of Cape Verde imposed Value Added Tax on foreign providers of digital services to its consumers in January 2022. The obligation only applies to non-resident providers identified by the Ministry of Finance in a regularly updated

Tag: electronic services