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India scraps 2% equalisation levy on foreign digital services

1 August 2024 in

digital services

1st Aug 2024: Budget removes contentious tax on non-resident providers of digital services The latest Indian budget has confirmed the scrapping of the 2% equalisation levy on digital companies, online education-providing firms, and software-as-a-service (SaaS) providers without a permanent physical presence in India. This is

Azerbaijan VAT on digital services new registration portal

21 July 2024 in

Azerbaijan

New VAT registration portal for non-resident providers of e-services The Azerbaijan Ministry of Economy State Tax Service introduced Value Added Tax liabilities on providers of B2C digital services to consumers on 1 January 2017. Currently, there is not an obligation to VAT register as the

Sri Lanka VAT on digital services 2025

14 June 2024 in

digital services

March 2025 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 for 2025. to bring foreign providers of digital services to local consumers into the VAT net.

Kenya withdraws 1.5% Digital Services Tax 2025

25 May 2024 in

digital services

Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenya has brought forward in the 2024 Finance Bill plans to replace its existing 2021 1.5% Digital Services Tax (DST) as it withdraws its objections to the Pillar 2

Madagascar VAT on non-resident digital services

19 May 2024 in

Cameroon

Fiscal representatives register and report VAT on behalf of foreign providers Madagascar imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers via local fiscal representatives. Where a non-resident provider B2B or B2B digital services, it

Guinea VAT on non-resident digital services

6 May 2024 in

digital services

The West African country of the Republic of Guinea imposed Value Added Tax on foreign providers of digital or electronic services from 2016, further updated in January 2022. There is no VAT registration threshold. A Tax Representative is required. For B2B transactions, nil-rating reverse charge

Cape Verde VAT on digital services

24 April 2024 in

Cape Verde

Non-residents VAT obligations for electronic services The island archipelago of Cape Verde imposed Value Added Tax on foreign providers of digital services to its consumers in January 2022. The obligation only applies to non-resident providers identified by the Ministry of Finance in a regularly updated

Mozambique VAT on B2C digital services

23 April 2024 in

digital services

Non-resident e-services VAT obligations Mozambique implemented Value Added Tax on non-resident providers of digital services in 2017. This followed the OECD model, requiring VAT to be charged and collected in the country of resident of the consumer. B2B services are treated as nil-rated by the foreign

Bolivia VAT on digital services update

21 March 2024 in

Digital Services Tax

VAT on digital services to be extended to non-resident providers Bolivia’s Servicio de impuestos nacionales (SIN) is to relaunch plans to extend VAT obligations to non-resident providers of digital services. This is likely to start again on 1 July 2024. Key obligations proposed include: Taxable

Laos VAT on digital services update

9 March 2024 in

digital services

Ministry of Finance updates guidance for non-resident providers of B2C digital services The Laos authorities have updated the compliance obligations on foreign providers of digital or electronic services to local consumers. The obligation for such non-residents to charge Value Added Tax was imposed in February

Tag: electronic services