Tajikistan is to introduce the requirement for foreign sellers and marketplaces providing digital or electronic services to register and charge VAT from 16 January 2021. Since 2015, over 80 countries have imposed non-resident taxing obligations on non-resident providers.
Taxable income from digital services in Tajikistan includes:
- Search engines;
- Sale of domain names;
- Online support;
- Cloud-based services including storage; and
Foreign providers should register within 30 days of providing electronic services to Tajik consumers for the first time.
Non-residents may register and pay online with the Tax Committee.
Check our global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers. Or if you need to calculate or verify global VAT / GST calculations on individual or batch transactions with our Advisor and Auditor services.
Asia Pacific VAT on digital services
|Comments (click for details)||Rate||Date||Threshold||Comments|
|Australia||10%||Jul 2017||AUD $75,000|
|Armenia||20%||Jan 2022||AMD 115million|
|Bangladesh||5% - 15%||Jul 2019||–||B2B and B2C|
|Bhutan||7%||Jul 2021||Nu 5million|
|Cambodia||10%||Mar 2022||KHR 250m|
|China||6%-13%||N/a||Nil||Withholding VAT; B2B and B2C|
|Indonesia||11%||Aug 2020||IDR600m or 12k customers|
|Japan||10%||Oct 2015||JPY 10 million|
|Laos||7%||Feb 2022||LAK 400m|
|Nepal||13%||Jul 2022||Rupees 2m||Also 2% DST|
|New Zealand||15%||Oct 2016||NZD 60,000|
|Pakistan||2%||Sep 2021||Nil||Marketplace Withholding VAT|
|Philippines||12%||Jul 2023 ?||P 3million|
|Singapore||7%||Jan 2020||S$ 100,000|
|South Korea||10%||Jul 2015||Nil|
|Taiwan||5%||May 2017||NTD 480,000|
|Thailand||7%||Sep 2021||1.8m Baht|