April 2024 – VAT (Electronic, Internet, and Digital Marketplace Supply) Regulations, 2023, for new simplified VAT registration; registration threshold removed The Revenue Authority updated the 2020 law on compliance VAT rules for providers and marketplaces of digital services. The regulations cover: Digital or electronic services new
April 2023 update to VAT compliance rules for foreign providers of digital services South African Revenue Service (SARS) has introduced simplifications for foreign suppliers of electronic services and Foreign Intermediaries, by introducing an exception when calculating the R1 million threshold. The exception being, if a
2023/24 Budget drops proposals for VAT collections obligations for non-resident service providers from 2024 The Israeli government has reportedly abandoned 2023/24 budget plans to extend Israeli VAT collections obligations to foreign providers and digital platforms for digital or electronic services to consumers. Under the proposals, B2B
April 2023 – proposal to extend VAT on non-resident providers of digital services The Ugandan Finance Ministry has proposed (Tax Amendment Bills 2023) extending the July 2022 existing VAT liabilities on non-resident marketplaces. This would involve shifting the place of supply to Uganda. There will
Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenyan President, William Ruto, has confirmed that Kenya will end its 2021 1.5% Digital Services Tax (DST) as it withdraws its objections to the Pillar 2 OECD reforms
On 1 January 2019, the Arab Gulf state of the Kingdom of Bahrain implemented Value Added Tax on non-resident digital or electronic services providers or marketplaces selling to consumers. This was the date when it implemented its 5% VAT regime as part of the Gulf
Australia extended its 10% Goods and Services Tax (GST) to electronic or digital services provided by foreign sellers or marketplaces from 1 July 2017. This includes marketplaces becoming the deemed supplier – Electronic Distribution Platforms EDPs . There is GST registration threshold for non-resident providers of
New draft law indicates foreign providers will face digital services VAT responsibilities In January, Chinese draft VAT law was issued. Aside from consolidating many existing laws, it includes a shift towards imposing VAT compliance obligations on non-resident providers of digital services. It talks of VAT
The Canadian province of Québec was the first region to impose its sales tax, Québec Sales Tax (QST) on non-resident providers of e-services to its consumers. The current Québec QST rate is 9.976% Canada’s federal government imposed dits 5% Goods and Services Tax from 1 July
