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
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2025 tax reform decree introducing 18% VAT on non-resident platform e-services repealed The Caribbean island state of Dominican Republic failed again to impost VAT liabilities for foreign providers of digital services via digital platforms for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 Finance Act proposes retrospective 1 Jan 2025 levying 19% VAT on electronic services The West African country of Republic of Niger’s Parliament, National Assembly, has approved the Government’s 2025 budget, which includes imposing VAT on the sale of digital services to consumers. This will
Foreign providers of electronic or digital B2B and B2C VAT obligations Zimbabwe imposed Value Added Tax on digital and broadcast services provided by non-resident providers or marketplaces to its consumers and businesses from 1 January 2020. This requires a VAT registration once over the VAT
President considering extending 19% VAT obligations to ride, gig and betting digital platforms Columbia’s proposed 2025 budget may be modified to include an extension of VAT collection obligations to digital platforms and marketplaces. This would include gig economy (e.g. Uber) and accommodation sharing (e.g. Airbnb).
