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Ivory Coast VAT on digital services update
Côte d’Ivoire launches simplified VAT compliance regime for non-residents The Directorate General for Taxation for Ivory Coast is to introduce a simplified VAT compliance service for foreign providers of digital services on a B2C and B2B basis. This will come into effect from 9 April
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Benin imposes VAT on B2C digital services Oct 2023
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
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US Mississippi sales tax on digital services July 2023
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
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Bosnia & Herzegovina VAT on B2C digital services
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
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Palau imposes 10% GST foreign providers of digital services 2023
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
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Aruba Revenue Tax on non-resident digital services 2023
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
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Costa Rica imposes 13% VAT on home sharing platforms Nov 2022
Directorate General of Taxation extends VAT to Airbnb, HomeAway, and Vrbo Costa Rica is extending the definition of e-services to digital platforms or intermediaries for home sharing sites. This includes Arbnb, HomeAway, and Vrbo. This will apply from 1 November 2022. Costa Rica VAT on
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UK VAT on Non-Fungible Tokens
Lack of definition puts uncertainty on UK VAT obligations for traders and marketplaces The UK’s HMRC has yet to confirm the Value Added Tax status of Non-Fungible Tokens (NFT’s), blockchain certificates of digital and physical assets. Whilst cryptocurrencies, another type of crypto asset, has been
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Digital Services Tax (DST) comeback? Pillar 1 update
US doubts on ratifying OECD Pillar 1 agreement for 2023 means unilateral DST’s to make a comeback? The ambitious October 2021 OECD inclusive framework on base erosion and profit shifting (BEPS) agreement by 137 countries on global tax reforms is proving hard work to implement.