Pillar 2 ViDA, ride & accommodation platforms adopt VAT Deemed Supplier Regime Voluntary 1 July 2028; mandatory 1 January 2030 As part of the EU VAT in the Digital Age reforms, which entered into force 14th April 2025, ride and accommodation marketplaces / digital platforms
2025/26 extension of VAT obligations to digital platforms The latest Tanzanian Budget, which came into effect on 1 July 2025, extend the scope of online intermediation services to include online marketplace platforms and network marketing platforms. This aims at widening the tax base and improve
July 2025: Quarterly reporting on platforms’ third party sales China’s State Administration of Taxation (SAT) has implemented new tax reporting rules targeting digital platform operators to enhance transparency and strengthen tax compliance. Effective from 23 June 2025, under State Council Decree No. 810, the regulation
Budget imposes VAT obligations on non-resident digital services and platforms Jan 2026 The Indian Ocean Island state of Mauritius introduced legislation to impose its Value Added Tax on non-resident suppliers of digital or electronic services to consumers. This is contained within the 2025-26 Budget, and
Over 30 states impose sales tax on digital goods and services There is no federal-level Sales Tax in the United States. 45 (and District of Columbia) of the 50 US states impose a local Sales Tax, and then there is approximately 13,000 further local cities,
2025/26 Budget statement announces plans to implement VAT collections on foreign providers of digital services The south west African country of Namibia’s 2025/26 budget has confirmed that new legislation is bring prepared to extend the VAT net imported digital services to local consumers. The implementation
Finance Ministry to extend VAT collections to app stores 1st April 2025 The Japanese National Tax Agency has published Frequently Asked Questions to support the imposition of the deemed supplier Consumption Tax obligations on digital platforms for digital services. This comes into effect on 1
2025 tax reform decree introducing 18% VAT on non-resident platform e-services repealed The Caribbean island state of Dominican Republic failed again to impost VAT liabilities for foreign providers of digital services via digital platforms for local consumers. It had implemented on 28 February the obligations
2025 Budget imposes 10% VAT on digital services January 2025 The West African country of Burkina Faso has brought into the VAT net the provision of digital services by non-resident providers to local consumers. This measure is contained within the Budget and Finance Law, approved
2025 Budget announces plan to implement VAT collections on foreign providers of digital services Botswana’s 2025/26 Budget has brought into the VAT net the provision of digital services by non-resident providers to local consumers. The implementation date is to be 1 September 2025. Non-resident businesses
