ARMENIA
ARMENIA/BELARUS/KAZAKHSTAN/KYRGYZSTAN/RUSSIA
ARUBA
AUSTRALIA
AZERBAIJAN
- Azerbaijan B2B e-services VAT simplification
- Azerbaijan Proposes to Amend VAT Rules for Non-Residents Supplying Goods and Services through Electronic Platforms
- Azerbaijan VAT on digital services update
BELARUS/KAZAKHSTAN/RUSSIA
BULGARIA
- A new portal for electronic services has been introduced in Bulgaria
- Bulgaria Assembly Considers Bill to Implement EU Directive on AEOI for Digital Platform Operators
CAMBODIA
CANADA
COSTA RICA
- Application of VAT to cross-border digital services
- Costa Rica VAT on foreign digital services extension to house sharing platforms
- List of cross-border providers of digital services
CROATIA
ESTONIA
EUROPEAN UNION
- A proposal on new policies under ViDA to help and support EU businesses
- Be prepared for the proposals of the European Commission on ”VAT in the Digital Age” (ViDA) on December 7
- Deemed supplier rules for EU and non EU companies
- Embracing the digital transition to help fight VAT fraud and support EU businesses
- EU addresses misuse of IOSS identification numbers in VAT fraud – VAT in the Digital Age
- EU directive stresses urgency of tax digitisation
- EU Import One-Stop Shop IOSS mandated for marketplaces 2025 – VAT in the Digital Age
- EU marketplace deemed supplier for EU sellers VAT 2025
- EU Platform Economy 2025 deemed supplier – VAT in the Digital Age
- EU VAT in the Digital Age timetable 2023 to 2028
- EU VAT in the Digital Age ViDA adopted by EC
- Group of the Future of VAT – Minutes Meeting 126 – ”VAT package on travel and tourism”
- Guide to the VAT mini One Stop Shop (MOSS)
- One Stop Shop (OSS) and the US entrepreneur: the O stands for impossible
- VAT goes digital – the tax practitioners’ perspective
- VAT in the Digital Age (Part 1): New deemed reseller model for online platforms and online marketplaces
- VAT in the Digital Age (ViDA) – A revolution is underway
- VAT in the Digital Age (ViDA): Platform Economy Update
- VAT in the Digital Age: The Platform economy
- VAT in the digital age: the platform or sharing economy
- VAT in the Digital Age: VAT treatment of the platform economy
- VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part II
- ViDA – EU sellers may only utilise from their resident country the B2C VAT threshold on cross-border sales
- ViDA – more VAT in the Digital Age adopted texts
- ViDA Analyzed – Part 8: Platform economy: Deemed supplier regime for short-term accommodation rental and passenger transport
- ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme
EUROPEAN UNION/UNITED KINGDOM
FINLAND
GERMANY
- BFH: Scope of human involvement in electronically provided services
- Influencers – under scrutiny of the tax authorities
GREECE
HUNGARY
INDIA
- GST Council Proposes Changes in GSTR-1 for Supplies Made through E-Commerce Portals
- Indiana: Platform’s Sales of Virtual Items are Not Taxable Digital Codes or Specified Digital Products
- Karnataka fixes extra 5% plus GST for auto services run by ride-hailing apps
- KPMG India: Indirect tax updates (December 2022)
- Under-invoicing of Chinese imports under taxman’s lens
ITALY
- Electronic platforms: new communication obligation against VAT evasion
- Ruling 582: Online game management activities for VAT and direct tax purposes
LATVIA
- Latvia Tax Agency Clarifies VAT on Online Purchases of Goods From Outside of EU
- Tax Agency explains applicable VAT on online purchases of goods outside EU
MALAYSIA
- Draft guide on sales tax on “low value goods”
- Low value goods (LVG) guidance updated
- Malaysia postpones imposing sales tax on low-value imports until March 2023
- Malaysia Publishes Draft Guide on New Sales Tax Rules for Low Value Goods
- Malaysia Sales Tax on low-value B2C imported goods delay to March 2023
- Postponed implementation of sales tax on “low value goods”; sales tax exemption on pallets
- Proposed Service Tax on Goods Delivery Services
- Sales tax exemption is available for drop shipment activities
- Sales Tax Industry Guides – Low Value Goods
- Service tax exemptions for digital payment services, …
- To impose sales tax on low-value imports
MALTA
- Government clarifies VAT treatment for E-Commerce operators
- Tax authoirties issued Information Note on the Tax treatment of E-Commerce Operators
MEXICO
NEPAL
NETHERLANDS
NEW ZEALAND
NIGERIA
NORWAY
- Changes to VAT law effective 1 January 2023h
- Norway Extends VAT Liability to All Remotely Delivered Services by Non-Resident Businesses
- Norway Extends VAT Obligation to Sales of Remotely Delivered Services effective 1 January 2023
- Norway VAT on non-resident providers of traditional B2C services Jan 2023
- VAT treatment of digital works of art
PHILIPPINES
- 12% VAT on foreign digital service providers
- Finance Secretary Diokno defends 12% VAT on digital transaction
- House OK’s tax on foreign digital services, removal of tax exemption on pickups
- House OKs bill imposing tax on digital transactions
- House Panel approves VAT Bills for digital transactions
- House passes bill imposing VAT on digital transactions on second reading
- Philippines House of Representatives Approves VAT on Non-Resident Digital Service Providers
- Philippines proposing to apply VAT on e-services from July 2023
- Philippines VAT on digital services non-residents – July 2023
- Philippines: House Panel Approves House Bill No. 372 – An Act imposing VAT on non-resident digital service providers
- Tax Agency Announces Lower House Approval of Bills on VAT, Digital Transactions, Other Areas
- UPDATE: Philippines proposing to apply VAT on e-services from July 2023
POLAND
SINGAPORE
- Customs Agency Issues Circular on Implementation of Overseas Vendor Registration
- Government pursues the circular for Overseas Vendor Registration
- Legislative changes in Singapore per Jan 1, 2023 – Low value goods threshold & VAT rate rise
- New overseas vendor GST registration regime, impending GST rate increases (also for international transport)
- Treshold of Low Value Goods lowers to SGD $400 per Jan 1, 2023
SLOVENIA
SOUTH AFRICA
SPAIN
SURINAME
- Suriname 10% VAT on foreign digital service providers 2023
- Suriname VAT Implementation and E-Services effective 1 January 2023
SWEDEN
- Country of taxation in case of live interactive performances provided via the Internet, VAT
- Guidance for platform operators outside the EU
- VAT rate on electronic publications
SWITZERLAND
- Foreign mail order platforms will pay Swiss VAT soon
- Switzerland draft marketplace deemed supplier VAT rules – 2024?
TAIWAN
- Taiwan Introducing New Rules For Online Platforms, Apps
- Tax payment applicable to non-resident e-commerce companies
THAILAND
- Rules and procedures provided regarding VAT registration for Thai individuals who use residential condominiums to operate online businesses
- Thailand Simplifies VAT Registration Rules For Small (Online) Firms
UGANDA
- Facebook announces that WhatsApp Business services in Uganda are subject to VAT
- FAQs for Nonresident Suppliers Electronic
- Uganda eyes $1.3mln VAT collection from social media, streaming sites
- VAT FAQs for non-resident suppliers of electronic services
- WhatsApp Business services are subject to VAT
UKRAINE
- How should non-residents pay VAT when providing services in Ukraine?
- Nuances of VAT taxation of e-services of non-residents to natural persons after March 31
- Online FAQs for non-resident VAT payers
- Which checks are performed on the VAT return of non-resident providers of e-services?
UNITED ARAB EMIRATES
- Amended VAT executive regulations include new e-commerce requirements
- Save now, buy later… the VAT impact!
UNITED KINGDOM
- Decision not to proceed with Online Sales Tax
- HMRC Collection: Selling goods using an online marketplace or direct to customers in the UK
- HMRC internal manual: VAT Fulfilment House Due Diligence Scheme
- Parliamentary Committee reviews Digital Services Tax
- Uber handed £615million VAT bill payable to HMRC next quarter
- Uber Settles GBP 615 Million VAT Claim with UK HMRC
- UK abandons Online Sales Tax plan
- UK DST Report Finds 30% Higher Collections Than Forecasted
- UK looking at split payment to combat fraud by e-commerce sellers using “stolen” VAT numbers
- UK tender for VAT split payments on foreign e-commerce
UNITED STATES
- “Safe rides fee” subject to sales and use tax (Georgia)
- California: CDTFA Proposes Adoption of Marketplace Sales Rule through Regular Non-Emergency Process
- Colorado: Sale and Redemption of Streaming Platform Credits Not Subject to Tax
- District of Columbia Attorney General Announces Settlement with Online Product Delivery Company for Back Taxes
- Don’t let Black Friday blind you to sales tax obligations
- Drop shipments subject to sales tax, FAQs on economic nexus law (Missouri)
- Excited For Thanksgiving? Breaking Down The Sales Tax Implications Of Your Big Turkey Dinner
- Georgia: Car-Sharing Safe Rides Fee Subject to Tax
- Georgia: Online Service Platform Deemed Responsible for Collecting Tax on Underlying Booking Fees
- Illinois DOR Answers Questions Involving Marketplace Facilitator Nexus and Responsibilities
- Illinois Releases Answers to 2022 Sales and Use Tax Issues Survey
- Illinois: Taxability of Certain Charges for Car-Sharing Services Discussed
- Iowa: Adopted Rule Incorporates DOR Interpretations on Taxation of Digital-Based Services
- Is the Time Right for a Sales Tax Nexus Review?
- Maryland Court Strikes a Blow to Digital Advertising Taxes
- Maryland court strikes down Digital Tax Ad
- Missouri DOR Addresses Implementation of Remote Seller and Marketplace Facilitator Nexus Provisions
- Missouri: Remote Seller and Marketplace Facilitator FAQs
- Missouri’s Economic Nexus Law Explained
- Missouri’s Marketplace Rules Come into Effect January 1, 2023
- Sales tax for Shopify users
- Taxing Digital Goods and Services: Recent Shifts and Trends
- US Maryland digital services sales tax struck down
VIETNAM
WORLD
