2024 Budget announces plan to implement VAT collections on foreign providers of digital services Botswana’s 2024 Budget has brought into the VAT net the provision of digital services by non-resident providers to local consumers. To implementation date has been provided yet. Non-resident businesses looking to
Non-resident e-services VAT obligations 2024 Morocco implemented Value Added Tax on non-resident providers of digital services from 14 February 2024. This followed the EU 2015 digital services VAT model, requiring VAT to be charged and collected in the country of resident of the consumer. B2B
Bill to impose 12% VAT on nonresident digital service B2C providers & platforms nears approval The Philippines’ Ways and Means Committee on 6 February 2024 approved for parliament the Senate Bill No. 2528 imposing VAT on foreign providers of digital services to consumers. The Bill
Simplified VAT compliance for foreign e-services and goods sellers & marketplaces Nigeria’s Federal Inland Revenue Service (FIRS) has delayed start date for non-resident businesses to register for the supplies of e-commerce goods through digital platforms. The plan had been a 1 January 2024 start date.
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 to bring foreign providers of digital services to local consumers into the VAT net. This would level the
Lawmakers prepare for implementation of VAT on non-resident providers of e-services The Azerbaijan Ministry of Economy State Tax Service introduced Value Added Tax liabilities on providers of digital services to consumers on 1 January 2017. Currently, there is not an obligation to VAT register as
Confirmation of business tax to non-resident digital service providers Taiwan has updated its Value-added and Non-value-added Business Tax law to confirm its Business Tax to certain non-resident providers of digital or electronic services to consumers. This includes “Foreign enterprises, institutions, groups, and organizations that do
Finance Ministry to extend VAT collections to app stores January 2025 The Japanese Finance Ministry has confirmed that it wishes to make app stores, such as Google and Apple, responsible for collecting 10% Consumption Tax for third-party providers selling to Japanese consumers via their platforms.
Côte d’Ivoire launches simplified VAT compliance regime for non-residents The Directorate General for Taxation for Ivory Coast has introduced a simplified VAT compliance service for foreign providers of digital services on a B2C and B2B basis. VAT in Ivory Coast is 18%. The West African