From 1 January 2023, Palau introduced Goods and Service Tax, and recently the Palau tax authorities confirmed that this new tax will also apply to non-resident suppliers of electronic services who sell to consumers in the region.
The new tax charged at a rate of 10% will require foreign providers of electronic services to register for VAT if they exceed an annual registration threshold of $300,000 (approx. £240,000), …
Source: FiscalSolutions