South Dakota vs Wayfair Supreme Court 2018 – tax obligations on remote sellers and marketplace platforms The US Supreme Court in South Dakota vs Wayfair ruled 21 June 2018 that states may now for the first time impose sales tax obligations on out-of-state or foreign
Threat of US reciprocal tariffs leads to removal of ‘Google Tax’ from 1 April 2025 India’s Lower House of Parliament has voted to withdraw its 6% Equalisation Levy from 1 April 2025. This is be contained within amendments proposed in the 2025 Finance Bill. The
Online sellers and electronic interfaces to charge GST once over registration threshold from 1 July 2023 The Channel Islands territory of Jersey will impose Goods and Services Tax collections and reporting obligations on non-resident e-commerce sellers from 1 July 2023. There will be a compulsory
Facilitating marketplaces services due even when non-taxable supplies British Columbia has confirmed services provided by to facilitate the sale or provision of non-taxable services are still subject to Provincial Sales Tax. This measure was including in the Canadian provinces 2023 budget. The measure will be
New guidance on cross-border €10,000 registration threshold; distance selling; registration and invoicing; marketplace deemed supplier France has issued new guidance on the implementation of the EU e-commerce VAT package which came into effect from 1 July 2021. This follows a public consultation in the Autumn.
Revenue Agency gives extra 12 months for platforms to prepare The Canadian Revenue Agency has delayed until 2023 the due date for the first annual report from digital marketplaces on third party transactions subject to Goods and Services Tax and Harmonised Sales Tax (GST +
The Indonesian Directorate General of Taxes has added a further two foreign entities to the VAT on digital services Trading Through the Electronic System scheme. This takes the total to 83 non-resident providers of digital or e-services to Indonesian consumers. So far, the DG has
Missouri is to become the last of the sales taxing states to impose collections obligations on remote or foreign sellers. This will come into effect from 1 January 2023. South Dakota vs Wayfair economic nexus sales tax trigger 45 states plus Washington DC operate a
Online sellers and electronic interfaces to charge GST once over registration threshold The Channel Islands territory of Jersey will impose Goods and Services Tax collections and reporting obligations on non-resident e-commerce sellers from 1 January 2023. There will be a compulsory registration threshold of GBP
The US state of Kansas has become one of the last states to impose a threshold (safe harbour) on sales tax collection obligations on remote or foreign sellers. At the same time, facilitating marketplaces will also become liable to collecting taxes on behalf of their
