


India B2B e-invoicing update: 30-day invoice upload Nov 2023
GST Network again delays 30-day e-invoice upload deadline from August to November 2023 The GSTN has postponed again a new deadline for e-invoice uploads to the Invoice Registration Portal (IRP). Instead of 1 August 2023, the new implementation date is 1 November 2023. The original

Thailand shelves plans to raise VAT to 10%
Longstanding Oct 2023 VAT rise shelved; Oct 2024 potential next date The Thai Ministry of Finance confirmed on 28 August 2023 that the scheduled rise in VAT from 7% to 10% will not go ahead on 1 October 2023. VAT was cut from 10% to

Global 2023 VAT / GST changes

Jersey foreign e-commerce and marketplaces GST July 2023
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

India B2B e-invoicing: 7-day e-invoice deadline delay to 1 August 2023
GST Network delays 7-day e-invoice upload deadline from May to August 2023 The GST Network (GSTN) has postponed by three months a new seven day deadline for e-invoice uploads o the Invoice Registration Portal (IRP). Instead of 1 May, this obligation will now come into

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

Australia GST on digital services by non-residents
Australia extended its 10% Goods and Services Tax (GST) to electronic or digital services provided by foreign sellers or marketplaces from 1 July 2017. This includes marketplaces becoming the deemed supplier – Electronic Distribution Platforms EDPs . There is GST registration threshold for non-resident providers of

Malaysia rejects reintroduction of GST
Prime Minister rules out return to Goods & Services Tax to replace Sales and Services Tax PM Anwar this week confirmed there are no plans to return to Goods & Services Tax (‘GST’). Following a review to scrap the existing Sales and Services Tax for

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