Gig and sharing economies

New Zealand hits gig & sharing economies platforms with 15% GST April 2024

1 April 2024 in

digital platforms

Imposition on digital platforms Goods & Services Tax 1 April 2024 on ride and accommodation sharing New Zealand has imposed on gig & sharing economies platforms GST collections obligations from 1 April 2024. This shifts the indirect tax requirements from the accommodation and transportation service providers

UK TOMS VAT margin scheme on mobile ride-hailing services

20 December 2023 in

Gig and sharing economies

Bolt wins right to only charge VAT only on its margin as Tour Operators Margin Scheme A UK First-tier tribunal case has ruled in favour of deliver service operator, Bolt, over HMRC. The tribunal ruled that these mobile ride-hailing services are passenger transport, commonly provided

EU Platform Economy 2026? deemed supplier – ViDA

24 October 2023 in

DAC 7

Platforms’ concerns deemed supplier obligations ahead of ViDA proposal adoption means likely delay to 2026 launch Digital marketplaces and intermediaries have been rising concerns over the proposed imposition of deemed supplier status on shared accommodation and rides arranged on their platforms. This would make the

Tourist organisations question EU VAT in the Digital Age 2025 reforms

9 June 2023 in

EU VAT

Travel operator, passenger transport and accommodation platform associations question need for full VAT deemed supplier obligations Several travel and related platform trade associations have raised doubts about proposed deemed supplier obligations in the Platform Economy pillar of the VAT in the Digital Age reforms. The

Argentina e-commerce gig & sharing marketplace VAT deemed supplier – 2023

9 February 2023 in

Argentina

April 2023 – digital e-commerce, gig & sharing marketplace take on full VAT liability for smaller traders. The Argentina Federal Tax Authority is to oblige marketplace to ensure their users are correctly charging and collecting VAT. This covers both goods and services, including the gig

UK consults on 2024 platform operators VAT regulations

24 October 2022 in

digital platforms

Proposed Due Diligence and Reporting Requirements on sellers The UK’s HMRC have opened a consultation on the proposed The Platform Operators (Due Diligence and Reporting Requirements) Regulations. This covers the requirements for operators on seller Due diligence, record-keeping and annual reporting obligations for VAT. It

France 0.46% tax on digital platforms for delivery and ride sharing services

9 June 2022 in

e-commerce

France confirms reporting and payment of 2021 0.46% sales tax for digital platforms on motorbike delivery services and ride sharing France has provided details of the reporting and payment procedures for the new 0.46% turnover tax on digital platforms that provide transport services for their

UK delays digital platform transaction reporting until 1 January 2024

26 May 2022 in

digital platforms

One-year delay on seller and gig worker income reporting from marketplace operators The UK’s HMRC has delay from January 2023 to January 2024 new transaction reporting for digital marketplace operators and their gig, sharing and goods economy users. This data will be used to help

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