Place of supply rules change for online live conferences, training, concerts The EU is to update the Value Added Tax rules for determining in which country VAT is due – ‘place of supply’ – on entrance fees for virtual events. Member states are required to
List of VAT compliance foreign providers of digital services grows to 154 The Mexican Servicio de Administración Tributaria, SAT tax authorities has published an extended list of non-resident digital or electronic service providers who have registered to charge Value Added Tax. Mexican VAT on digital
Bolivia pauses on imposing VAT on non-resident e-services providers to consumers Bolivia’s Servicio de impuestos nacionales (SIN) has paused on extending its VAT regime to certain digital services provided to its consumers. In November 2021, SIN confirmed VAT is only applicable for resident providers already registered
Non-resident e-service providers provided with new registration and returns portal Foreign providers may now use the Uganda Revenue Authority‘s new online portal to register and report quarterly VAT returns. This includes first applying for a Tax Identification Number with the URA. The option to appoint
Kenya to raise DST from 1.5% to 3% despite OECD agreement for 2023 global corporate tax reforms The Kenyan 2022 Finance Bill plans to raise the country’s Digital Services Tax from 1.5% to 3%. The Organisation for Cooperation and Development, which has coordinated a global settlement
Lao electronic services by non-residents providers and digital marketplaces come into VAT net From early 2022, the Lao Ministry of Finance has made non-resident providers and marketplaces sellers of electronic or digital services liable to VAT. There is a VAT registration threshold of LAK 400
1% increase on higher VAT rate from May 2022 on communications services Belarus is to raise the higher Value Added Tax rate applied on electronic communications and mobile services. From 1 May 2022, the rate will rise from 25% to 26%. The standard VAT rate
Ministry of Finance launches new non-resident VAT portal The Ministry of Finance launched in March 2022 a new English-language online tax portal for foreign providers of digital services to Vietnamese consumers. The ‘General Department of Taxation of Vietnam for Foreign Providers’ portal will enable foreign
Paraguay extended its Withholding VAT regime to non-resident digital or electronic services provider to consumers from 1 January 2021. It applies to both B2B and B2C transactions. In addition, a further 4.5% INR withholding tax (similar to Digital Services Tax) was introduced. The current VAT
