Dear readers,
Below we have listed all developments we spotted in the last 3 to 4 months about e-Commerce and electronic (digital) services. The posts also include messages about Digital Services Tax.
WORLD
- Amazon VAT Calculation Service: difference to hellotax
- Article: VAT and e-Commerce operations control strategy
- Global VAT & GST on digital services – An overview
- Introduction of real-time payments to e-commerce and in-store transactions are promising use-cases for national payment infrastructures
- Latest global developments on VAT on Digital Services – many countries have implemented it already
- MRDP: The OECD’s global tax reporting framework for digital platforms
- OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”
- VAT Trends: Aggregator Liability – What You Should Know
- VAT/GST developments relating to eCommerce and electronic services outside the European Union/UK
AFRICA
- African countries work on updating VAT regimes for the digital economy – Tech Giants failed to collect VAT
- Challenges of applying VAT to e-commerce in Africa
- Digital Giants and VAT in Africa
Egypt
- Egypt Extends E-invoicing System Procedures to Online Activities
- Egypt imposes 14% VAT on online delivery services
Kenya
- Kenya Publishes Release on the Implications of Finance Act 2021 on Digital Service Tax
- Tax measures enacted in Finance Act, 2021
Nigeria
South Africa
- SARS may apply broad interpretation of “electronic services” for VAT purposes
- VAT: Electronic services and group exclusion rules
AMERICAS
Argentina
Canada
- Canada Passes Bill Expanding Sales Tax to Digital Firms
- Canada Provides Guidance on Pending Rules for Non-Resident Digital Economy Businesses
- Canada to charge sales tax on digital goods and services
- Canada Updates Goods and Services Tax/Harmonized Sales Tax Guidance for Digital Economy Businesses
- Canada’s New Sales Tax Rules for Non-Residents Apply 1 July 2021
- E-Commerce Businesses – Do you need to be registered for GST/HST?
- Fasken Sales Tax Registration Diagnostic Tool
- GST/HST Changes Affecting Nonresident US Businesses
- GST/HST for digital economy businesses: Overview
- New Canadian GST/HST filing requirement for non-residents that provide services to Canadians
- New Canadian Sales Tax Regime Cast On Digital Goods And Services Catches Non-resident Businesses, Both Big And Small
- New Rules for Digital Service Providers Starting July 2021
- Requirement to provide GST/HST registration numbers to non-resident suppliers, platform operators
- Tax rules for digital sales introduced in Canada: Levelling the playing fields
- The Requirement To Collect GST/HST Is Extended To Businesses In The Digital Economy
- There are no taxes on Netflix in Canada – RCI
- USTR’s Tai urges Canada to abandon digital tax
Chile
- Chilean tax authorities are evaluating foreign service providers’ compliance with recently enacted VAT on digital services
- Tax treatment of cloud computing services in Chile
Costa Rica
- Costa Rica Approves Procedure for Obtaining VAT Refund on Cross-Border Digital Services
- Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding
- Procedure to get a refund of VAT on cross-border digital services
- VAT and cross-border digital services
Ecuador
Guatemala
- Initiative regarding VAT and digital economy launched by CIAT and Guatemala’s SAT
- New online compliance system for VAT withholding to be introduced as from July 2021
Mexico
- Mexico’s tax on foreign-supplied digital services: 110 digital businesses register
- Tax Administration Updates List of Non-Resident Digital Service Providers Registered for VAT Purposes
- Tax Declaration for Digital Service Providers in Mexico
United States
- Alabama Issues Simplified Sellers Use Tax and Marketplace Facilitators Guidance
- California cities kick back sales tax to online retailers
- California Legislature Approves New Sales Tax Reporting Requirements for Certain Online Retailers
- California: Proposed Changes to Drop Shipment Rule Address Marketplace Sales Transactions
- Changes to the collection of sales and use taxes and fees by marketplace providers
- Colorado Beings Taxing Digital Products as Tangible Personal Property Starting June 23rd, 2021
- Florida Amends Remote Seller and Marketplace Provider Sales Tax Regulations
- Florida DOR Issues Emergency Rules on New Remote Seller and Marketplace Provider Laws
- Florida: Proposed Rules Reflect New Remote Seller and Marketplace Laws and Rounding Algorithm
- How Accountants View the Impact of Wayfair Three Years Later
- How Pennsylvania reaped an online sales tax windfall
- How the digital services tax will impact the technology sector
- Illinois DOR Addresses Impact of Drop Shipments in Calculating Economic Nexus Threshold
- Maine’s Economic Nexus Transaction Count Threshold To Be Removed January 1st, 2022
- Maryland Issues Revised Guidance on Digital Goods Sales Tax
- Maryland updates digital products sales tax guidance
- Maryland: Updated Guidance on Taxation of Digital Products Reflects Newly Enacted Legislation
- Missouri – The Last State To Enact Economic Nexus Legislation
- Missouri enacts Wayfair legislation
- Missouri to require online stores to collect taxes
- Missouri: Final State to Enact Sales Tax Economic Nexus and Marketplace Legislation
- Nevada Enacts Sales Tax Collection and Remittance Rules for Peer-to-Peer Car Share Programs
- New Mexico: Proposed Rules Address Gross Receipts Taxation of Marketplaces and Services Performed
- Sales Tax on SaaS: A Checklist & State-By-State Guide for Startups
- State-by-State Guide to Sales Tax Nexus Laws
- Tennessee: Online Platform Uninvolved with Payment Processing is Not a Marketplace Facilitator
- Texas Refines Marketplace Provider Collection Rules for Sales and Use Taxes and Fees
- US Missouri to tax foreign sales and marketplaces from January 1, 2023
- Washington DOR Adopts New Rule on Marketplace Facilitator Tax Collection and Reporting
- Wayfair Decision Is Complicating More Than Just Online Sales Tax
- Wayfair Three Years Later- What Has Changed?
- West Virginia Clarifies Stance on Sales and Use Tax for Streaming Services
- West Virginia: Administrative Release Says Streaming Services are Taxable and are Not Digital Products
- What the New E-988 Surcharge Means for Tax Compliance
ASIA-PACIFIC
Armenia
Australia
- Australia to implement obligatory reporting for sharing economy platforms
- Australia to impose reporting obligation on platforms in the sharing/gig economy
- Board of Taxation commences low-value imported goods GST review
- Board of Taxation to review application of GST on low value imported goods
- Proposed reporting requirements for the sharing economy
- Review of GST and low-value imported goods
- Sharing economy reporting regime for marketplaces coming soon
Bangladesh
- Amazon pays 53L VAT
- Banks to submit monthly VAT info of Google, Facebook, Amazon, Microsoft
- BRAC Bank joins Bangladesh govt VAT online project
- Facebook deposits Tk 2.4cr VAT directly after registration
- Facebook now registered taxpayer in Bangladesh
- Facebook pays $ 0.288 m in VAT for first time in progressive Bangladesh
- Facebook seeks NBR permission to pay VAT thru e-pay systems
- Google pays Tk 2.3cr VAT to NBR
- Microsoft pays VAT for the first time
Cambodia
- New Prakas on VAT for E-Commerce
- Two New Prakas Now in Force – Tax on Salary and VAT on E-Commerce
- VAT and e-commerce
- VAT on e-commerce transactions made by non-resident entities without permanent establishment
- VAT rules for non-resident operators in e-commerce
Georgia
- Georgia Delays VAT Requirements for Non-Resident Digital Service Suppliers
- Georgia imposes VAT on foreign suppliers of digital services (B2C)
- Georgia postpones VAT on foreign suppliers of digital services to 1 October 2021
- Georgia VAT registration obligations for digital businesses begin
- Taxing of digital services companies begins
- VAT Reporting and Payment Rules for Foreign Companies Rendering Digital Services per 1 October 2021
India
- Avoidance of GST by E-commerce Companies
- Food delivery apps may be treated as restaurants, told to pay GST
- Google Passing on Cost of Digital Services Taxes in India and Italy
- Govt. proposes Ban on Mis-selling and Fraudulent Flash Sale of Goods and Services on E-Commerce Platforms
- GST on Ecommerce industry
Indonesia
- Government pockets IDR 1.6 Trillion from Digital Tax until first semester 2021
- Indonesia Collects 1.65 Trillion Rupiah from Digital VAT in 1H
- Indonesia Tax Agency Announces Appointment of Phase 13 VAT Collection Entities for Digital Goods, Services
- Indonesia tax on digital services raises USD114m in first half of 2021
- Tax Agency Announces Appointment of Phase 12 VAT Collection Entities for Digital Goods, Services
Kazakhstan
Malaysia
- Amendment to Service Tax Policy on Exemption for Digital Services Related to Banking/Financial Services
- New Guide on Tourism Tax for Digital Platform Service Providers
Pakistan
- FBR Sets Effective Date for Sales Tax Withholding by Online Marketplaces
- Pakistan Sets Effective Date for Online Marketplace Withholding
- Tax Agency Issues Notification Setting Effective Date for Sales Tax Withholdings by Online Marketplaces
Philippines
- House approves 12% VAT on digital transactions
- IMF: Expanding VAT to include imported digital services could help boost revenue collections
- Philippines House of Representatives Approves Legislation to Impose VAT on Digital Services
- PHL removal from list of nations with ‘harmful tax’ policy cheered
Singapore
- Imposition of GST on low value imported goods and non-digital services
- IRAS e-Tax Guide GST: Taxing imported low-value goods by way of the overseas vendor registration regime (First Edition)
- New GST on imported services and low value goods
- Singapore Publishes New GST Guides on Taxing Imported Low-Value Goods and Remote Services Through Overseas Vendor Registration Regime
South Korea
- 2021 tax reform proposals: New obligation to submit transaction details by foreign companies supplying electronic services
- New obligation to submit transaction details by foreign companies supplying electronic services
Thailand
- E-service tax law comes into force
- Foreign websites to pay VAT in Thailand
- Good start on digital tax
- Guide regarding VAT and electronic services provided by non-residents
- Key points about the VAT imposed by Thailand on electronic services.
- Non-resident electronic service providers with an income above 1.8 million THB subjected to VAT from 1 September 2021
- Thailand Explains New VAT Rules For B2C Electronic Services
- Thailand guidance on September 2021 VAT plan for digital sales
- Thailand Publishes Guide on VAT on Electronic Services Provided by Non-Residents
- Thailand to start collecting tax from foreign tech firms
- Thailand’s application of VAT on digital services (e-services) provided by foreign operators will apply as of 1 September 2021
- Thailand’s nonresident electronic service providers subject to VAT from 1 September 2021
- VAT on digital services (e-services) provided by foreign operators will apply as of 1 September 2021
- VAT registration for providers of e-services and electronic platform operators
- Will the E-Service Tax Law in Thailand Create a Fair Business Environment between Domestic and Foreign Service Providers?
Vietnam
- Draft Circular on tax administration – Specific guidance on cross-border e-commerce and digital business
- Update on tax treatment of e-commerce and digital transactions
- Updates on the proposed taxing mechanism for cross-border e-commerce & digital transactions in Vietnam
- Vietnam Introduces and Suspends E-Commerce Tax Rules for Business Households and Individuals
- Vietnam MOF Proposes VAT Rules for E-Commerce Transactions
EUROPE
Belgium
- Circular provides guidance for VAT on e-commerce transactions
- Implementing decree transposing E-Commerce Directive
- Recent VAT Developments in Belgium – An overview
- Update – Belgium Issues Release on Royal Decree for Implementation of EU VAT E-Commerce Rules
- VAT and e-commerce: Belgium implements new rules on importer of record
Croatia
- 2021 Tax Reform: Non-cash payment of VAT on imports, Introduction of OSS, Changes to the taxation of travel packages sold by non-EU travel agencies
- Taxation of Digital Economy – Croation Approach
Cyprus
Czech Republic
- Abolition of VAT exemption for imports of goods up to EUR 22
- Adoption of the new e-commerce VAT rules into the Czech VAT legislation delayed?
- Amendment to the VAT Act relating to e-commerce rules
- At last … (was the Czech VAT Act amendment implementing new e-commerce rules passed)
- Czech Republic Approves New VAT Rules for E-Commerce
- Czech Republic Issues Release on New EU VAT Rules on E-Commerce
- E-Commerce VAT Reform Package Not Yet Adopted
- Guidance on VAT and e-commerce, pending transposition of EU VAT Directive revision
- Information on the amendment to the VAT Act in the field of e-commerce with planned effect from 1 July 2021
- Reciprocity fulfilled for VAT refunds between the Czech Republic and the UK, Amendment E-Commerce rules, …
- VAT changes related to e-commerce
European Union
- 1 day left before implementation of EU VAT E-Commerce Directive, these newsitems will help you last minute to comply ….
- 12 days left in June, 12 days left before implementation of EU VAT E-Commerce Directive, these newsitems will help you last minute to comply ….
- 2021 EU Ecommerce VAT changes – Your questions answered
- A New Era For VAT In E-Commerce In The EU
- AliExpress fears negative impact on sales due to new EU VAT rules
- All you need to know about the Import One-Stop Shop (IOSS)
- All you need to know about the One Stop Shop
- Amazon FBA and VAT
- Amendment of the Implementing Regulation for the exchange of records for the special e-Commerce schemes
- British Companies Must Appoint An Intermediary In Order To Benefit From IOSS
- Challenges to EU OSS and IOSS regime
- Commission Implementing Regulation (EU) 2021/1218 of 26 July 2021 amending Implementing Regulation (EU) No 79/2012 as regards the storage of and automated access to the information on the VAT exempted importations under the ‘import scheme’
- Critical importance of the online marketplace-seller relationship
- Demistifying new E-Commerce VAT rules in the EU – Overview of changes to the special schemes as of 1 July 2021
- Does the new e-commerce One Stop Shop (OSS) apply to me?
- E-commerce 2021 and the iOSS return: Frequently Asked Questions
- E-commerce in the EU: 3 Party Logistics and VAT
- E-Commerce VAT: The Intrinsic Value of a Consignment
- E-Commerce: Order placed before but arriving after July 1, 2021 will be subject to the new rules
- EU E-Commerce Package – What will change after July 1, 2021?
- EU E-Commerce VAT Package FAQs: Understanding Marketplace Liability
- EU E-Commerce VAT Package FAQs: Understanding OSS
- EU E-Commerce VAT Reboot—and Its Impact on Global Sellers
- EU IOSS VAT Reforms: A Blessing Or A Curse For British E-Commerce Sellers?
- EU Modernized VAT Regime: Express Logistics and Transportation Companies Get Prepared
- EU VAT and E-Commerce Sales: 10 Common Misconceptions Clarified
- EU VAT Changes – Is your E-Commerce Business ready?
- EU VAT E-Commerce Directive: Options for shipments to the EU exceeding 50 Eur
- EU’s Major VAT Reform Has Turned E-Commerce Upside Down: Part 2
- EU’s Major VAT Reform Has Turned E-Commerce Upside Down: Part 3
- EU’s Major VAT Reform Turns E-Commerce Upside Down: Part 1
- European Commission Issues Release on Entry into Force of New VAT E-Commerce Rules
- Everything You Need to Know About the IOSS
- Fiscalis 2021 Workshop “VAT in the Digital Age” (May 31 – June 2, 2021)
- Fulfilment options in Europe and the VAT impact
- Further VAT changes on the horizon for online retailers
- Helping you get ready for the EU’s VAT e-commerce changes on 1 July 2021
- How are the EU IOSS VAT reforms impacting British ecommerce sellers?
- How does VAT work on sales via online marketplaces in Europe?
- How the EU’s new E-Commerce VAT rules affect UK suppliers
- Invoicing obligations for online marketplaces as deemed suppliers
- IOSS update 1 July 2021
- IOSS- EU’s Import One-Stop-Shop simplified for the Indian Seller
- IOSS, MOSS, OSS: what does it all mean?
- Marketplaces and the new roles they are about to assume
- Missed the July 1 EU VAT reform deadline? Don’t worry, it’s not too late to register
- New e-commerce rules in the EU will simplify life for traders and introduce more transparency for consumers
- New One Stop Shop: What it means for non-EU businesses supplying services to the EU
- One Stop-Shop (OSS) 2021 – A single declaration for all EU member states
- One-Stop Shop (OSS) Invoicing Obligations
- One-Stop Shop up and coming … changes to be aware of
- Opinion Statement on Issues With the Supply of Goods With Transport Under e-Commerce Rules – Tax Advisers Europe
- OSS – Are you ready?
- Portal for the One Stop Shop is now under construction
- Post-Brexit E-Commerce: a new are of challenges
- Registration for VAT purposes in case of distance selling of goods
- Revolutionary VAT changes in B2C transactions (E-Commerce)
- Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Distance Selling”
- Ryan and Thomson Reuters Talk Tax: EU VAT E-Commerce Package and the Import One-Stop Shop Scheme
- Shopify VAT: A Guide to Compliantly Selling Cross-Border
- The EU E-Commerce Package: Traps for the Unwary… and Opportunities for the Well Informed!
- The EU E-Commerce VAT Package: Lessons Learned Two Months On
- The EU’s new VAT rules for e-commerce from 1 July 2021
- The Great EU VAT Reform: Are you ready?
- The Import One Stop Shop (IOSS) from an online retailer’s point of view
- The most important VAT-changes concerning e-commerce: a summary
- Two weeks left: your checklist for the new e-commerce VAT rules
- Unboxing the Impact of the EU VAT E-commerce Package
- Understanding the New Import One Stop Shop (IOSS)
- Union vs non-Union OSS: what’s the difference?
- VAT For Events: Digital Or In-person
- VAT Fraud & Import One Stop Shop (IOSS)
- VAT One Stop Shop on 1 July 2021, the glossary to understand everything
- VAT one-stop-shop system not for fiscal unity
- VAT rates in the EU: updated guidance and improvements to TEDB database for eCommerce
- VAT rules for e-commerce: Really a simplification?
- VAT, e-commerce and the EU’s Import One-Stop Shop
- Vertex Introduces Taxamo Assure Solution for Online Sales Under New EU VAT E-Commerce Rules
- Webinar Aug 11, 2021 – Less Grey on ”First experience on iOSS”
- Webinar Less Grey – E-Commerce Import One Stop Shop (iOSS): first experiences
- Webinar Less Grey: Latest developments and details on iOSS process and current state of tax authorities
- Webinar recording – OSS for non-marketplace sellers based globally (Global VAT Compliance)
- Webinar recording – OSS for online marketplace sellers based in the EU (Global VAT Compliance)
- Webinar recording – OSS for online marketplace sellers based outside of EU (Global VAT Compliance)
- What are OSS and IOSS, and who are these schemes for?
- What is the new e-commerce One Stop Shop (OSS)?
- Why online marketplaces as deemed suppliers need to know more about product classification
- Will postal fees for IOSS terminate UPU Universal Service in the EU?
Finland
France
- E-commerce VAT reform – intra-community distance sales: the new rules applicable to the declaration of trade in goods (DEB) from July 1, 2021
- Facilitating the reporting obligations of foreign operators: two steps forward, one step back?
- Finance Bill 2022: Simplification VAT rules, VAT exemption for COVID-19 supplies, E-Commerce, Optional taxation financial transactions
- France Launches Public Consultation on VAT E-Commerce Package
- Public consultation – VAT package on electronic commerce – Reform of the VAT rules applicable to electronic commerce operations
- The French E-invoicing Mandate: Your Questions Answered
- VAT package on electronic commerce: Publication of BOFiP projects
- VAT: what are the upcoming changes?
Germany
- “Rental” of virtual land during online game subject to VAT?
- Apply for an IOSS number: How the IOSS registration works
- BZSt capitulates before the first OSS report: Taxdoo helps 100 traders for free
- Despite OSS: Do returns, credits and refunds still need to be reported locally?
- Distance Sales: OSS procedure and still compulsory registration in other EU Member States?
- New (IOSS) customs IT system not ready
- VAT record keeping and joint and several liability for operators of electronic interfaces as of 1 July 2021
Greece
- AADE: Digital pre-registration in VAT One Stop Shop, VAT OSS for e-commerce
- Greece Enacts Amendments for New EU VAT Rules for E-Commerce
- Greece One Stop Shop for New EU VAT Rules
- OSS & IOSS Registration process in Greece explained by AADE
- Public Consultation on the implementation of the EU VAT E-Commerce Directive (till July 1, 2021)
- Submission of a special VAT return. by obligors included in the special regime of art. 47d of K.F.PA. (Import OSS) month of August
Ireland
- Ireland Updates Guidance on IOSS Registration and Reporting
- Irish Revenue Issues eBriefs on New VAT E-Commerce Rules
- Registration under the One Stop Shop/Import One Stop Shop
- VAT eCommerce Rules – 1 July 2021 – Revenue eBrief No. 126/21
- VAT Treatment of Intra-Community Distance Sales of Goods – Revenue eBrief No. 132/21
Italy
- E-commerce package and customs
- Implementation of EU E-Commerce Directives published in national gazette
- Link to the registration for the (Import-) One Stop Shop
- VAT e-commerce Package
- Whose VAT is it anyway? An existential question for the gig economy
Lithuania
Moldova
Netherlands
- AMAZON: New Business opportunities for sellers with new Pan-European FBA countries
- Amendment of the 1968 Turnover Tax Implementation Decree (Implementation EU VAT Directive)
- Budget day 2022 – E-commerce – No need to file VAT refund request if VAT receivable balance
- Implementation emergency track implementation guidelines VAT e-commerce on schedule
- Register before October 1, 2021 for the EU VAT e-commerce scheme
Poland
- Adoption And Transposition Of The E-Commerce VAT Reform Package
- Changes regarding VAT in e-commerce – check Q&A
- Changes regarding VAT in e-commerce – watch the webinar
- Changes to the Polish VAT law as of July 2021
- Customs officers will be ready for the e-commerce package
- E-commerce package: simplifications also for taxpayers providing B2C services
- E-commerce VAT package – tax explanations
- E-commerce VAT package: Tax revolution in e-commerce [GUIDE]
- Further VAT changes in 2021: E-Commerce, SLIM2, Changes to JPK V7M
- Impact of the new VAT e-commerce rules on businesses
- June 28 free webinar by Ministry of Finance on VAT e-commerce in practice of Polish companies
- Poland VAT Reporting: Draft Amendments to JPK_V7M/V7K Published and EU One Stop Shop
- Polish Parliament Considering Draft Bill for Digital Services Tax
- Pre-consultation on tax explanations for e-commerce in VAT
- President Andrzej Duda signed the VAT E-commerce package
- Tax clarifications of September 1, 2021 regarding the so-called e-commerce VAT package
- Tax on some digital services in the Sejm
- The e-commerce VAT package – draft regulations have been published
- The Senate wants the e-commerce VAT package to enter into force later
- VAT changes in e-commerce – check Q&A
Portugal
- Circular Letters on Distance sales, New rules regarding e-commerce through electronic interfaces, The new OSS regime
- Portuguese clarifications to (I)OSS
- Portuguese clarifications to distance sales
- VAT Circular Letters Nos. 30238/2021, 30239/2021 and 30240/2021
- VAT treatment of Electronic Commerce through Electronic Interfaces
Romania
- ANAF portal makes available to taxpayers the One Stop Shop electronic system – OSS
- E-Commerce VAT Reform 2021 : Approval And Transposition Of The E-Commerce VAT Package
- EU Commission sends a formal letter to Romania in order to comply with the new EU OSS VAT rules
- European Commission Calls on Romania to Allow Certain Eligible Businesses Access to Union One-Stop Shop in Area of VAT
- European Commission warns Romania about excluding some companies from the One Stop Shop electronic system
- Implementation of EU VAT E-Commerce Directive published
- New VAT rules in e-commerce, July 1, Practical guide
- Order for approving the rules on the authorization and use of the special mechanism for the declaration and payment of VAT on imports
- Reduced VAT rate of 5% for the sale of books, manuals, newspapers, and magazines in electronic format, starting from 2022
- Reduced VAT rate of 5% will be applied for the sale of books, manuals, newspapers, and magazines in electronic format, starting from next year (2022)
- Special OSS regimes in Romania since 1 July
- VAT on cross-border trade in goods and services – changed. The government promises lower costs and less bureaucracy for traders
Russia
- Foreign companies will be required to pay digital tax in Russia
- New requirements for foreign IT companies; VAT and tax implications
- Russia’s law on activities of foreign Internet companies in Russia signed by the President
- Update on VAT developments (July and August 2021)
Slovakia
- Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021
- Six major VAT changes for e-commerce
- Slovakia Tax Agency Clarifies Tax Return Filing Under Import OSS VAT Regime for Distance Sales
Slovenia
- Demonstration of completion and submission of registration forms for inclusion in special e-commerce arrangements
- E-Commerce VAT Reform 2021 – Publication Of Detailed Information Regarding OSS/IOSS
- Entrance fee for a concert performed via the Internet qualifies as consideration for an electronic service
- Website Slovenian Tax authorities on the implementation of the new EU VAT E-Commerce regulation/OSS & IOSS
Spain
- Changes in VAT on electronic commerce in Spain
- Complex VAT rules to make e-commerce simpler: A Spanish perspective
- Digital Services Tax approved by the government
- E-Commerce VAT forms approved
- Information published by the Spanish administration on the new EU VAT E-Commerce Directive (July 1, 2021)
- Navarra, Guipúzcoa and Vizcaya adapt their regulations to the VAT of electronic commerce
- New Elements in VAT Regulations Regarding E-Commerce (II)
- Royal Decree 424/2021 on the Transposition of VAT E-Commerce Package
- Spain Amends VAT Regulations for Implementation of EU E-Commerce Rules
- Spain Approves New Form for DST Self-Assessment
- Spain Determined to Cash in on Digital Services Tax
- Spain Publishes Decree Regulating Certain Aspects of the New DST
- The new ecommerce VAT regime: a not-so-simple tax simplification
Sweden
- Clarification: A VAT grouping in countries outside the EU should not be registered for the special schemes
- Swedish Tax Agency is currently reviewing the VAT rate on digital teaching materials
Switzerland
Turkey
Ukraine
- Taxation of digital services in Ukraine as of Jan 1, 2022
- Ukraine Clarifies VAT Liability for Certain Cross Border Services Provided to Non-Residents
- Ukraine moves closer to digital services VAT
- Ukraine Parliament Approves Law for VAT on Electronic Services Supplied by Non-Residents (from 2022)
- Ukraine slaps new taxes on foreign tech firms
- Ukraine to tax foreign-supplied digital services from January 2022
- VAT on digital goods and services
United Kingdom
- About VAT on Sales by Amazon
- Beyond Brexit: selling to EU consumers more difficult due to new VAT rules
- Brexit Effect on Call-Off Stock and Return of Goods
- Buying Goods From Abroad This Christmas – VAT For Consumers
- Compliance challenges of the new VAT distance selling regime
- Digital Services Tax – Interaction with VAT Reverse Charge
- Finance Act 2021 published: temporary VAT rate of 5% for hospitality, etc, MTD, E-Commerce, …
- Form: Appoint a tax representative if you’re distance selling into Northern Ireland
- HMRC Guidance: Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
- HMRC Guidance: One Stop Shop Union scheme: service availability and issues
- HMRC Guidance: Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU
- HMRC Guidance: Submit your One Stop Shop Return and VAT payment
- HMRC Guidance: Tell HMRC you’re registered for the VAT Import One Stop Shop in the EU
- HMRC Policy paper: EU e-commerce package
- HMRC survey of Chinese cross-border sellers highlights need for quality data
- Knowledge and attitudes of online sellers in China to UK tax compliance
- Making Tax Digital – Where Are We Now?
- One Stop Shop – Northern Ireland
- Open consultation: Reporting rules for digital platforms – consultation
- UK Distance Selling Rules in Summary
- UK IOSS Intermediary confusion
- UK Parliament – e-Commerce: VAT legislative changes
- UK VAT Rules for online sales January 1, 2021
- VAT and the sharing economy: Summary of responses
- VAT changes on the sale of goods to customers from 1 January 2021
MIDDLE EAST
Israel
- Applying VAT registration and reporting requirements on non-Israeli digital service providers and sellers to the Israeli market
- Budget 2021/22: Measures for VAT on Foreign Digital Service Providers
- Draft Israel VAT plan for foreign companies & low value goods sellers
- Israel Ministry to Consider Renewing Tax on Internet Purchases
- Israel MOF Seeks Comments on Draft Memorandum to Impose VAT on Digital Services
- Israel plans digital services VAT for foreign companies
- Israel Seeks Public Comments on Imposing VAT on Digital Services
- Proposed 2021/22 budget: VAT registration and reporting requirements on non-Israeli digital service providers
- Will Israel cancel the $75 VAT exemption for online shopping?
Saudi Arabia
- Loads of interesting comments in ZATCA’s E-commerce guide
- Tax and Customs Authority Details VAT Application on E-Commerce
United Arab Emirates
