Chile introduced its 19% Value Added Tax on non-resident providers of digital services to consumers from 1 July 2020. This will require a VAT registration with the tax office, SII Commissioner, via a simplified process. There is no VAT registration threshold. Alternatively, payments made will
Guatemala to adopt Brazilian and Chilean platform for non-resident digital service providers The Guatemalan Superintendency of Tax Administration (SAT) has proposed a voluntary regime for non-resident providers and marketplaces for digital services to register and report Value Added Tax. The current standard VAT rate is
Another Canadian province imposes Provincial Sales Tax on non-resident providers The Canadian province of Manitoba is to levy 7% Provincial Sales Tax (PST) on streaming media (video and music) and online house or flat sharing services. This will include platforms that provide these services. The
Draft Bill to impose VAT on nonresident digital or electronic service providers and marketplace platforms The Philippines’ House has approved a bill (House Bill 7425 (HB 7425)) to implement VAT on “digital or electronic” supplies sold by foreign provider via the an online platform. However,
Thailand has become the latest country to impose Value Added Tax on non-resident providers and electronic marketplaces of digital or electronic services from 1 September 2021. This includes a VAT registration threshold of THB 1.8million annum (approx. €46,000), after which sellers should register with the
Marketplaces face new turnover tax to level playing field for domestic e-retailers and high streets Vietnam has announced a 1.5% on the income of non-resident marketplaces from their income on sales to Vietnamese consumers. The aim is to level the playing field for local online
Peru has yet to impost its Value Added Tax on digital or electronic services provided by non-resident sellers or marketplaces. B2B domestic supplies of e-services are already liable to VAT. B2B supplies from abroad to resident businesses may be zero-rated under the reverse charge mechanism.
Non-resident e-services VAT obligations from January 2022; change to quarterly reporting; marketplaces must register The Caucasus state of Armenia implemented Value Added Tax on non-resident providers of digital services on 25 November 2021. This followed the EU 2015 digital services VAT model, requiring VAT to
The Honduras Revenue and Administrative Services has proposed imposing Value Added Tax on non-resident providers of digital or electronic services. No date for the implementation has been indicated, but end 2021 or start of 2022 seems most likely. VAT Calc’s global VAT and GST on digital
Non-resident sellers and marketplaces now liable to Goods and Services Tax obligations on B2C electronic services The city-state of Singapore introduced its Goods and Services Tax (GST) on non-resident providers and electronic marketplaces of digital or electronic services on 1 January 2020. This applies to
