2025/26 extension of VAT obligations to digital platforms The latest Tanzanian Budget, presented on 13 June 2025 will extend the scope of online intermediation services to include online marketplace platforms and network marketing platforms. This aims at widening the tax base and improve tax collection
Revised 1 July 2025 VAT on non-resident digital service B2C providers & platforms The Bureau of Internal Revenue (BIR) has delayed by one month to 1 July 2025 mandatory registration on the VAT on Digital Services (VDS) Portal and the Online Registration and Update System.
Budget imposes VAT obligations on non-resident digital services and platforms Jan 2026 The Indian Ocean Island state of Mauritius introduced legislation to impose its Value Added Tax on non-resident suppliers of digital or electronic services to consumers. This is contained within the 2025-26 Budget, and
Reduced sales tax rate on software, hosting and date processing The US state of Maryland is to impose a reduced 3% sales tax rate on digital services from 1 July 2025. The standard sales tax rate is 6%. The Governor approved the Budget Reconciliation and
Confirmation of VAT obligations for non-resident providers of digital services The Albanian Drejtoria e Përgjithshme e Tatimeve (General Directorate of Taxes) issued updated guidance on VAT obligations for registration and compliance of VAT for foreign providers. Albania imposed VAT collections obligations on non-resident providers of
1 January 2026 VAT non-resident providers of e-services replaces Withholding Tax From 1 January 2026, non-resident providers of digital services to Azerbaijani consumers will be mandated to register with the tax administration and levy 18% VAT. Currently, there is a voluntary VAT regime – where
Rise in the VAT registration threshold for non-resident providers of digital services From 1 April 2025, the Value Added Tax registration threshold for foreign providers of digital services to Taiwanese consumers was raised from TWD 480,000 to TWD 600,000 (approx $18,500). VAT was imposed non-resident
1st October 2025 non-resident sellers and marketplaces subject to 18% VAT on B2C digital and electronic services The South Asian island country of Sri Lanka on 11 April certified its Value Added Tax (Amendment) Act No. 04 of 2025. This includes imposing VAT on non-resident
Over 30 states impose sales tax on digital goods and services There is no federal-level Sales Tax in the United States. 45 (and District of Columbia) of the 50 US states impose a local Sales Tax, and then there is approximately 13,000 further local cities,
