Côte d’Ivoire launches simplified VAT compliance regime for non-residents The Directorate General for Taxation for Ivory Coast has introduced a simplified VAT compliance service for foreign providers of digital services on a B2C and B2B basis. VAT in Ivory Coast is 18%. The West African
OECD issues Pillar 1 convention current consensus on shifting $30 billion in taxing rights between countries for digital services; Aims to prevent proliferation of Digital Services Taxes and enable fairer, modern international tax regime 11 Oct 2023 – the new draft text published today reflects
2024 Tax Reform Package: Consumption Tax calculation and collection obligations for online platforms Japan is to become the latest country to impose the obligations for online digital platforms to charge and remit Consumption Tax for transactions by non-resident providers on their marketplaces. In the government’s
18% on non-resident digital services with simplified reporting regime from 13 October 2023 The West African country of Benin has imposed the obligation for resident and non-resident to charge VAT on digital service to consumers from 1 October 2023. It is joining over 100 countries
2023 Finance Act establishes B2C 18% liabilities; reverse charge for B2B transactions The annual Finance Act has confirmed the obligations for registration of non-resident providers of digital services to consumer to VAT register. B2B supplies by foreign providers are now the responsibility of the Senegalese
7% sales tax due on providers of digital services to consumers Mississippi is the latest US state to impose its state sales tax on a range of digital services. This will be introduced from 1 July 2023. This is being done be updating the definition
2023 implementation to align with EU rules on taxation in location of consumption The Balkan state of Bosnia and Herzegovina (B&H) imposed Value Added Tax on non-resident providers of digital services from 2023. The obliges foreign providers to register, collect and remit 17% VAT to
GST implementation includes remote providers of digital service to consumers Following the Republic of Palau’s introduction of a 10% Goods and Services (GST) to replace the old turnover tax, Gross Revenue Tax, it has been confirmed that GST is due on offshore provision of digital
Dutch Caribbean dependency Kingdom imposed 4% turnover tax on foreign digital service providers 1 January 2023 Aruba became the 99th country to impose it’s turnover tax, Revenue Tax, on non-resident providers of digital services to its consumers from 1 January 2023. Aruba VAT implementation has
