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AUSTRALIA
- Australia Tax Agency Announces Withdrawal of GST Ruling on Taxation of Digital Supplies by Nonresidents
- Withdrawal of GST on Digital Products from Non-Resident Suppliers
BAHAMAS
- Intuit Ltd. (Quickbooks) to Remit VAT to Tax Authorities on Behalf of Subscribers
- Quickbooks to Remit VAT to The Bahamas Government
BAHRAIN
BELGIUM
CANADA
- British Columbia amends PST rules for online marketplace facilitators and services
- Canada British Columbia marketplace PST obligations
- New GST/HST Rules For Foreign Companies
- Supreme Court of British Columbia Says Cloud Computing Products Are Not Subject to Sales Tax
CZECH REPUBLIC
EGYPT
- Egypt Amends its Rules on VAT for Non-Resident Suppliers in E-Commerce Transactions
- Egypt to launch simplified VAT registration for non-resident companies selling digital services
- Guidance clarifying VAT on digital services regime
EUROPEAN UNION
- Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful
- Comments on C-695/20 (Fenix International Ltd) – ECJ ruling on Fenix International Ltd case
- Comments on C-695/20 (Fenix): Online platforms and VAT collection
- Comments on ECJ C-695/20: Article 9a(1) of the VAT Regulation is valid
- Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in conflict with VAT directive
- Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services
- Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid
- Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services
- Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans
- Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers
- Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider
- Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed
- Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story
- Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms
- Comments on ECJ C-695/20: What does the Fenix Case Mean for VAT Management?
- Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss
- EU OSS and IOSS VAT Standard Audit File (SAF OSS)
- EU Payment service providers’ seller 2024 VAT reporting – update
- EU VAT Reforms Tracker
- Important EU VAT developments for platforms
- Newly proposed VAT rules for sharing economy platforms – some fine-tuning needed?
- Non-Fungible Tokens an Electronic Service for VAT – EU VAT Committee
- The European Commission’s VAT in the Digital Age Reforms have Received an Initial Positive Review from the EDPS
- VAT Expert Group – 33rd meeting on March 14, 2023 – Agenda & Presentations on ViDA
- VAT Expert Group – 33rd meeting on March 14, 2023 – Meeting minutes
- Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court
FINLAND
FRANCE/NETHERLANDS/UNITED KINGDOM
GCC
INDIA
INDONESIA
ISRAEL
- Foreign Residents’ VAT Liability with respect to Importing Digital Services to Israel
- Israel to introduce VAT on foreign B2C e-services sales from Jan 2024
- Proposal to amend the VAT Law for efficient collection of Digital Service taxes
- Proposed VAT on Digital Services and Goods
ITALY
MALAYSIA
- Delay in Implementation of Sales Tax on Low-Value Goods
- Malaysia Postpones Imposition of Sales Tax on Low Value Goods
- Postponement of certain indirect taxes announced
- Sales Tax on Low Value Goods in Malaysia Postponed
MEXICO
- List of 182 registered foreign providers of digital services (as of 28 February 2023)
- List of VAT Registered Nonresident Digital Service Providers
NETHERLANDS
NEW ZEALAND
- Summary of Tax policy March 2023 – New Zealand
- Update on bill including GST measures and dual-resident company tax changes
POLAND
- New Recording Obligations for Payment Service Providers
- Poland Introduces Enforcement Mechanism for VAT Recovery Under EU Special Schemes for Electronically Supplied Services
SOUTH AFRICA
SWEDEN
SWITZERLAND
- All Online Retailers will Pay VAT
- Switzerland ends foreign VAT registration threshold for B2C e-commerce
- Switzerland prepares to join EU in eliminating distance selling threshold
TAIWAN
TANZANIA
UNITED ARAB EMIRATES
- Amendment to VAT executive regulations concerning e-commerce supplies
- Dubai reinstates former import value threshold of consignments
- Revised Emirates’ Reporting Of E-Commerce Medium Supply
- The United Arab Emirates Introduces New E-commerce Related VAT Obligations
- UAE provides criteria and conditions for reporting e-Commerce obligations
UNITED KINGDOM
- Does a UK E-Commerce Business need an IOSS Intermediary when Selling to the EU?
- Frozen Threshold Pulls More Within the VAT System
- HMRC Guidance: Charging VAT on goods sold direct to customers in the UK
- HMRC Guidance: Charging VAT when using an online marketplace to sell goods to customers in the UK
- HMRC Guidance: VAT and overseas goods sent to the UK and returned to the seller
- HMRC Publishes Simplified VAT Guidance for Overseas Sellers
- Updated VAT obligations for direct and online marketplace sellers
UNITED STATES
- A B2B Online Platform Does Not Meet Florida’s Definition of a Marketplace Facilitator
- Federal: US Supreme Court Asked to Review Case Disregarding Dilworth and Upholding Constitutionality of Taxation
- Getting digital with sales tax in 2023
- Illinois Amends Administrative Code to Address Specifics of Leveling the Playfield for Out of State Sellers
- Minnesota DOR Explains Marketplace Provider Collection and Remittance Requirements and Exemptions
- Minnesota: Guidance on Tax Liability for Marketplace Providers Updated
- North Carolina: Private Letter Ruling Addresses if Online Platform is a Marketplace Facilitator
- Online ticket marketplace liable for sales and use tax (Wisconsin)
- Platform Economy: Will The Real Tax Collector Please Stand Up?
- Retailers/ecommerce companies face special sales tax challenges
- Sales tax guidance for marketplace providers (Minnesota)
- Sales taxes on Software as a Service (SaaS)
- South Dakota Revises Remote Sellers Threshold
- Taxpayer Doesn’t Meet Definition of Marketplace Facilitator in North Carolina
- Utah Tax: Peer-to-Peer Car Sharing Provisions Modified
- Virtual services subject to sales and use tax (Rhode Island)
WORLD
