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
New draft law indicates foreign providers will face digital services VAT responsibilities In January, Chinese draft VAT law was issued. Aside from consolidating many existing laws, it includes a shift towards imposing VAT compliance obligations on non-resident providers of digital services. It talks of VAT
The South American state of Colombia imposed Value Added Tax on foreign providers of digital or electronic services from 1 July 2018 – although implementation has been patchy. Colombia collects VAT on B2C transactions paid for via credit cards via Withholding VAT which is the
Quarterly user transaction reporting to help detect VAT fraud Vietnam has joined many countries around the world in requiring digital marketplaces / platforms to provide the tax authorities with detailed reporting on their sellers or users transactions. Marketplace operators must now provide the following levels
2023 implementation of VAT includes on non-resident providers of e-services The northeastern South American state of Suriname VAT implementation on 1 January 2023 includes an obligation for non-resident providers of digital or electronic services to register and collect VAT. There is a VAT registration thresholds
E-services by non-residents subject to 13% VAT collections – house sharing platforms added November 2022 The Ministry of Finance has confirmed an extension of VAT to services provided by major home-sharing electronic platforms, including Airbnb, Homeaway and VRBO. These three e-service providers are now added
ViDA reform conclusions 7 December 2022: Single VAT registration in the EU; Digital Reporting Requirements; and Digital Platforms and VAT The European Commission is set to publish its VAT in the Digital Age VAT Directive amendments on 7 December 2022. Read our ViDA reform predictions. The
2023 Budget introduce 18% VAT on non-resident providers of e-services The Caribbean island state of Dominican Republic has included VAT liabilities for foreign providers of digital services for local consumers. The Bill will now pass to the Chamber of Representatives for implementation in 2023. Consultation
