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Some Highlights:
- New Reporting Obligations in the EU as of Jan 1, 2024: DAC7 & CESOP
- Belgium Implements Joint VAT Liability for Electronic Interfaces as of January 2024
- Azerbaijan Implements VAT on Cross-Border Digital Services: Technical Regulations and Compliance Guidance
- Canada’s new reporting rules for digital platform operators take effect 1 January 2024
- India – Google, Facebook, X, Edtech Cos likely to pay up to 18% IGST from October 1, 2023
- Italy – Booking.com Enters Into $100 Million Tax Settlement With Italy
- Malaysia – Digital Service Tax set to increase on foreign services – Effective March 1, 2024
- Norway – New VAT on all online shopping from abroad starting January 1, 2024
- Switzerland – The implementation of deemed supplier regulations for online marketplaces.
And much more
AFRICA REGION
ARGENTINA
ARMENIA/ BELARUS/ KAZAKHSTAN/ KYRGYZSTAN/ RUSSIA/ UZBEKISTAN
ARUBA
ASIA PACIFIC
ASIA PACIFIC/ EUROPEAN UNION
- A List of Electronic Services in the EAEU has been Approved, for which VAT is Withheld at the Location of the Buyer
- Council of the Eurasian Economic Commission Issue Decision on Cross-Border E-Services Subject to New VAT Registration and Payment Requirements
AUSTRALIA
- ATO Reminds International Businesses of GST Obligations Ahead of Black Friday and Cyber Monday
- Australia Gazette Publishes Legislative Instruments on Information Reporting Exemptions for Accommodation, Taxi Travel Platforms
- Australia Tax Agency Clarifies GST Obligations for International Sellers during Holiday Season
AZERBAIJAN
- Azerbaijan Implements VAT on Cross-Border Digital Services: Technical Regulations and Compliance Guidance
- Azerbaijan VAT on digital services update
BELARUS
BELARUS/ KAZAKHSTAN/ RUSSIA
BELGIUM
- 2024 VAT changes: Joint liability for electronic interfaces, formalities linked to the general pro rata and other VAT changes
- Belgium B2C Marketplace Joint VAT Liabilities 2024
- Belgium Considers Joint VAT Liabilities for B2C Marketplaces in 2024
- Belgium Implements Joint VAT Liability for Electronic Interfaces from January 2024
- Belgium proposes joint VAT liability for marketplaces and platforms in new draft law
- Bill “various provisions on VAT” submitted in the Belgian Chamber of Representatives: An overview of the proposed measures!
- Marketplace Obligations: Verifying Seller VAT Compliance in Belgium
CAMBODIA
- Cambodia earns $34.35 million e-commerce VAT from Facebook
- GDT Collects $63 Million VAT on e-Commerce
CANADA
- Bill C-59: Key Tax Proposals and Digital Services Tax
- British Columbia Supreme Court Exempts Amazon Web Services from Provincial Sales Tax
- Canada’s new reporting rules for digital platform operators take effect 1 January 2024
- Canadian government releases proposed changes for applying GST/HST to joint ventures
- Canadian Tax Essentials For Foreign E-Commerce Businesses
CHILE
COLOMBIA
CROATIA
CZECH REPUBLIC
DENMARK
- CSGO Empire coins are not exempt
- Denmark B2B Domestic Reverse Charge Telephony Services
- Denmark enacts cultural levy on providers of on-demand media services
- Increase in VAT Liability for Sale of Skins in Online Games
- Sale of skins in online games – Increase of VAT liability
- Uber rides – VAT on received intermediary services with reverse charge – Excise duty on passenger transport services
- VAT Treatment of Digital Accessories in Online Games Clarified by Tax Court
DENMARK/ EUROPEAN UNION
- VAT Committee Considers that Individuals Regularly Selling In-Game Assets are Subject to VAT
- VAT Committee’s Opinion on VAT Treatment of Virtual Asset Sales via Digital Platforms
EGYPT
- Egypt Issues New Regulations Applying Zero VAT to E-Commerce Transactions Conducted Outside Local Egyptian Territory
- Egypt Provides VAT Zero-Rating for E-Commerce Services Provided to Non-Residents
- Egypt Tax Authority Sets Rules for CIT and VAT Liability on E-Commerce Activities
- Guidelines for digital services and other remote services
- Important Points on VAT Compliance for E-commerce
ESTONIA
EUROPEAN UNION
- Amazon – Deemed Supplier Liability and Blocked Merchants’ Accounts
- CJEU ruling narrows scope of VAT Directive for admission to online events
- Digital Platforms – Deemed Supplier Liabilities
- Enhanced enforcement of VAT rules on non-resident digital economy businesses
- EU VAT for Remote Sellers
- EU VAT rules for virtual products (skins) in video games and non-fungible tokens (NFTs)
- EU ViDA – Digital Reporting & e-invoicing delay to 2030
- European Commission Provides New Guidelines for Payment Information System for Payment Service Providers to Fight VAT Fraud
- European Commission’s Guidelines for CESOP
- European Parliament approves amendment to VAT rules for distance sales of imported goods
- European Parliament Approves Amendments to VAT Rules for Distance Sales of Imported Goods
- European Parliament Panel Approves VAT Updates for Digital Platforms in the European Union
- European Parliament Plenary sitting Report re Proposal for Expanding VAT Rules on Distance Sales of Imported Goods and Simplifying Compliance
- GFV – Presentation by the European Commission on ”VAT e-commerce package results”
- Group on The Future of VAT – Minutes of its 43rd Meeting
- Group on the Future of VAT (GFV) – Presentation on ”Customs reform – VAT rules relating to distance sales of imported goods”
- How to Get a VAT Number in the EU
- Is access to social media platforms like Facebook, WhatsApp and Instagram really free? – The Meta case
- MEPs support simplified procedure for VAT special scheme
- New Reporting Obligations for EU Financial Institutions: Central Electronic System of Payment Information (CESOP)
- New VAT Rules for Live Virtual Events in the European Union
- OECD Updates FAQs on Model Reporting Rules for Digital Platforms
- Plenary European Parliament adopts position on VAT rules on distance sales and special arrangements
- Tax Treatment of Mobile Game Sales and In-Game Purchases
- The Digital Markets Act & Tax
- Understanding VAT in Europe – What Ecommerce Sellers Must Know About VAT
- VAT Expert Group (VEG) – Minutes of the 34th meeting on October 26, 2023
- VAT in the Digital Age (ViDA) Platform Economy (III)
- VAT on Interactive Video Chats: CJEU Ruling on Westside Unicat SRL
EUROPEAN UNION/ ITALY
EUROPEAN UNION/ NETHERLANDS
EUROPEAN UNION/ UNITED KINGDOM
FRANCE
GERMANY
- FAQ for reporting obligations of digital platform operators
- Navigating German Tax Office VAT Letters: A Guide for Online Sellers
- VAT Obligations for Online Marketplaces
- VAT rate for online access to newspapers
GREECE
- Circular: Submission of EDE of import when conducting e-commerce – establishment of electronic validation of the IOSS VAT identification number
- E -Commerce and VAT: Frequently Asked Questions and Answers from AADE
- Greece Increases VAT on Multiple Home Sharers to Level the Playing Field with Hotels
HUNGARY
- 2023 VAT rules for e-commerce platforms explained in new guide
- Do you have a webshop with Hungarian customers? – you may have these tax liabilities in Hungary
- Guidance: VAT rules for the non-EU and EU single window system and platforms
INDIA
- 80 Online Gaming Companies Likely to Face GST Evasion Notice for ₹10,000-12,000 Crore
- Adherence of e-commerce to Changes in GST Laws
- After Online Gaming Firms, GST Authorities Set Sights on Casinos
- BDO Alerts: Indirect Tax Alert – Recommendations of the 52nd GST Council Meeting held on 7 October 2023
- Challenges in India’s GST: Issues, Recommendations and Impact
- Delhi Govt notifies GST Registration Exemption for Vendors Operating through E-commerce Operators for Intrastate Supplies
- Delhi Govt notifies Special Procedure for E-Commerce Operator in respect of Supply of Goods made through it by Persons Paying GST under Composition…
- Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers
- Google, Facebook, X, Edtech Cos likely to pay up to 18% IGST from October 1, 2023
- Government Exploring Simplified GST Processes for E-commerce and Travel Industries to Ensure Compliance
- GST Compliance Push Hits Global Digital Companies like Facebook and Google: Central Govt Expects Rs. 2000 crore Revenue Boost
- GST Council to Review Progress on Taxation of Online Gaming in October 7 Meeting
- GSTN Introduces Enrolment Facility for GST Unregistered Suppliers to Supply Goods through E-commerce Operators
- GSTN introduces new enrollment facility for unregistered suppliers in e-commerce
INDONESIA
- Indonesia Collects 1 Billion USD in VAT from E-commerce through Electronic System
- Indonesia to Impose 10% Value-Added Tax on Online Food Services in Jakarta
IRELAND
- EU Reporting Obligations for Platform Operators
- Ireland cuts VAT E-Books to Nil
- Ireland Planning Electronic Invoicing Rules
- Ireland’s Revenue Releases Guidelines for Platform Operators under DAC7 for Income Reporting
ITALY
- Booking.com Enters Into $100 Million Tax Settlement With Italy
- com pays €94 million in Italy tax case settlement
- Italy Implements Reporting Obligations for Payment Service Providers to Combat VAT Fraud in Cross-Border E-commerce
- New Directive Requires Online Platforms to Share Information with Tax Authorities
- Simplification of VAT for cross-border sales and identification of the OSS UE
IVORY COAST
- Côte d’Ivoire Implements Simplified VAT Procedures for Digital Platforms
- Côte d’Ivoire to Impose 18% VAT on Online Purchases in Effort to Boost Government Income
- Ivory Coast Implementing Simplified Procedures for VAT on Digital Platforms
- Ivory Coast Implements VAT on Sales Platforms to Boost Tax Revenue
- Ivory Coast introduces simplified VAT compliance for non-resident sellers of electronic services
- Ivory Coast to Implements VAT on Sales Platforms
- Ivory Coast VAT on digital services update
- Non-Resident Digital Platform Operators VAT Liability in Ivory Coast
JAPAN
- Introduction of consumption tax remittance obligation for B2C digital service platforms in Japan
- Japan ‘Deemed Reseller’ for Digital Platforms April 2024
- Japan considers new VAT requirements for digital platforms to level the playing field for online service providers.
- Japan Considers Taxing Tech Giants to Collect Consumption Tax on Overseas Game Apps
- Japan Consumption Tax digital services; app stores targeted 2025
- Japan Discusses VAT Treatment of Digital Platforms
- Japan Proposes Holding Apple and Google Accountable for Foreign App Sales Taxes
- Japan to Expand Consumption Tax to App Stores by 2025
KENYA
- Kenya Reminds Non-Resident Digital Service Providers of Compliance Obligations
- Kenya Revenue Authority enforces VAT and DST compliance for electronic, internet and digital marketplace supplies
LAOS
MALAYSIA
- Digital Service Tax set to increase on foreign services – Effective March 1, 2024
- Latest Updates on Sales Tax on Low Value Goods (LVG) Effective from 1 January 2024
- Malaysia Announces Effective Date for Low Value Goods Tax Imposition in Official Gazette
- Malaysia Sales Tax low-value B2C imported goods Jan 2024
- Malaysia to Implement 10% Sales Tax on Low Value Goods Sold Online from Jan 1, 2024
- Malaysia to Implement Sales Tax on Import of Low Value Goods from January 2024
- Proposed service tax rate-hike from 6% to 8% per 1 March 2024
MALTA
MEXICO
- List of 196 registered foreign providers of digital services (as of 31 August 2023)
- List of Digital Service Providers Registered in the Federal Taxpayer Registry
- Mexico Releases Updated List of Registered Non-Resident Digital Service Providers
- Mexico: List of 198 Registered Foreign Providers of Digital Services and VAT Requirements
MYANMAR
NEPAL
NETHERLANDS
- Decree on temporary measure for payment default fine on EU VAT e-commerce published
- Netherlands passes bill on additional margin scheme and place of virtual services in VAT
- Netherlands suspends late payment fines for e-Commerce VAT until June 1, 2024
- Netherlands To Waive Certain VAT E-Commerce Fines
- No default fines for participants of OSS until 1 June 2024
- No Payment Default Penalties for Participants in the OSS until 1 June 2024
- No VAT e-Commerce default fines until June 1, 2024
- Recent VAT developments by Carola van Vilsteren
- Temporary measure for payment default fine for EU VAT e-commerce
NEW ZEALAND
- Changes to GST for Online Marketplace Operators and Service Providers in New Zealand
- New GST rule for “Listed services” for online marketplaces
- New Zealand Government reinstates Digital Services Tax Bill, following General Election
- New Zealand Introduces Global GST Reform related to Electronic Marketplaces
NIGERIA
NORTH MACEDONIA
NORWAY
PERU
PHILIPPINES
POLAND
- Is the Sale of Used Video Games on Optical Media Subject to VAT?
- Poland Raises VAT on Ride-Sharing Platforms, Impacts Taxi Services and Drivers
- Revolution in E-Commerce: DSA, DMA and DAC7. Expert Commentary
- Sale of items in computer games with VAT
- Shipping costs are not always refunded without VAT
- Streamlining VAT Settlement with the OSS Procedure in Poland: A Comprehensive Guide
- The Tax Authorities are Changing their Minds about VAT. Taxis per App will Suffer
- VAT for conducting online foreign language teaching through a platform in Poland
PUERTO RICO
SAUDI ARABIA
SIERRA LEONE
- Sierra Leone GST on Non-Resident Digital Services
- Sierra Leone Implements 15% GST on Digital Services by Non-Resident Suppliers
SLOVENIA
- Parliament Reviews Major EU Directive Amendments
- Proposed Changes to VAT Law in Slovenia
- Slovenia Implements Law to Combat VAT Fraud in Cross-Border E-Commerce
- Slovenia Parliament Considers Bill to Amend VAT Rules and Combat Fraud in International E-commerce
- Slovenia’s Lower House Considers Bill to Amend VAT Act for Cross-Border E-Commerce
SOUTH AFRICA
- South Africa Struggles to Enforce VAT Rules on Foreign Companies in E-commerce
- VAT Updates in South Africa for Electronic Services: Unpacking the Impact
SOUTH KOREA
SWEDEN
- Parliament Considers Bill to Introduce Reporting, Recordkeeping Requirements for Payment Service Providers
- Proposed legislation to combat cross-border VAT Fraud in e-commerce
- Swedish authorities are repealing the Application of Internet-based Online Games decision
- Tax Reporting Obligations for Platform Operators: A Guide for Sellers
SWITZERLAND
- Partial revision of the VAT Act (e-platforms, travel agencies, subsidies, trading in emissions, representation and reduced rates)
- Partial Revision of VAT Act: Key Changes in Switzerland’s Value Added Tax System
- Partial revision of VAT law approved
- Revision of Value Added Tax Law in Switzerland: Digitalization, Simplification, Reductions, and Fraud Prevention
- VAT compliance changes from 1 January 2025
TAIWAN
- Taipei Tax Bureau: Cloud Invoices with Sales Tax for Purchasing Electronic Services from Overseas E-commerce
- Taiwan Updates Business Tax for Foreign Digital Services: VAT and Reporting Guidance
- Taiwan’s tax bureau warns about tax issues related to live streaming sales. Live streamers should be aware of tax registration requirements
TURKEY
UKRAINE
UNITED ARAB EMIRATES
- Can an ECommerce Platform alone Manage Sales Tax
- New VAT Reverse Charge Mechanism on Local Supplies…
- RCM Applicability for the Supply of Electronic Devices in the UAE
- Tax Authority Details Reverse Charge Mechanism Application on Electronic Devices Supply
- UAE FTA Emphasizes Accurate Emirate-Specific VAT Reporting Concerning E-Commerce
- UAE VAT Reporting Rules for Electronic Supplies
- UAE VAT: Electronics Dealers must Re-Look their B2B Deals as New Changes take Effect
- UAE’s Tech, Electronics Suppliers need to Relook their VAT Processing on B2B Deals from Oct. 30
- VAT Public Clarification | VATP034: Reverse Charge Mechanism on Electronic Devices
- VAT Reverse Charge Mechanism for Electronic Devices Explained by FTA
- Why UAE Electronics and Smartphone Traders will no Longer Charge VAT on Bulk Sales
UNITED KINGDOM
- Bolt’s Tax Tribunal Win Could Benefit Uber in UK
- Complete Guide to VAT in the UK for DDP Sales: Navigating Post-Brexit Changes and Maximizing Efficiency
- DERBY QUAD LIMITED v Revenue & Customs: VAT on admission to live event broadcast
- EU Proposals for Travel Platforms’ VAT Rules Delayed, Allowing More Time for Preparation
- High Court: Private hire taxi operators (rather than taxi drivers) held to act as principal with passengers in England and Wales
- HMRC Guidance Fulfilment House Due Diligence Scheme Registered Businesses List
- HMRC Launches an e-Commerce VAT Split Payment Project
- HMRC Releases Guidance on Reporting Rules for Digital Platforms
- HMRC’s Concerns Regarding Payment Processing Costs and the Treatment of Gross Sales Income
- New HMRC guidance on selling goods through online marketplaces and direct to UK customers
- New Reporting Rules for UK Digital Platform Operators: Obligations, Penalties, and Compliance Requirements
- Pay the VAT due on your One Stop Shop VAT Return
- UK Tax Tribunal Rules Bolt Only Required to Pay Marginal VAT on Ride-Hailing Services
- UK VAT Split Payments Foreign E-Commerce Fraud Pilot
- UK’s European Scrutiny Committee shares concerns over EU’s iOSS reform
- VAT Challenge: Cultural Exemption for Broadcasted “Live” Events – A Case Study
- VAT Due on All Payments Received by Internet Business Acting as Principal, Not Agent
- VAT, Uber, and the “Gig Economy”: Recent Developments and Implications for Businesses
- Vision Dispensing Ltd – FTT – Dispensing services supplied in connection with online sales of contact lenses – whether exempt – no
- What is culture? The Derby Quad case
UNITED STATES
- 2024 Sales Tax Trends and Updates: Navigating Compliance in a Changing Landscape
- California adopts marketplace sales regulation
- California Implements Permanent Sales Regulation for Marketplace Sales
- California Issues Guidance on Sales and Use Tax for Internet Sales in the United States
- California Issues Sales and Use Tax Guidance for Out-of-State Sellers
- California OAL Approves Department of Tax and Fee Administration’s New Marketplace Sales Rule
- California: New Law Revises Pre-Wayfair Qualified Purchaser Program to Allow More Use Tax Registration Avoidance
- Contrasting Sales Tax Treatment of SaaS and Software in Utah and Nevada
- Georgia Implements Sales Tax on Specific Digital Products from January 2024
- Georgia Sales and Use Tax on Digital Products Effective January 1, 2024
- How Wayfair Changed the Ecommerce and U.S. Sales Tax Landscape
- Illinois: US Court of Appeals Affirms Dismissal of Locality’s Lawsuit Against Streaming Entertainment Companies
- Know your nexus
- KPMG reports: California, Florida, Massachusetts, Tennessee
- Louisiana Clarifies Sales Tax Obligations for In-State Businesses Selling on Marketplaces
- Louisiana Clarifies Tax Requirements for Peer-To-Peer Vehicle Sharing Platforms
- Louisiana Department of Revenue Ruling 23-001: Sales Tax and Rental Tax for Online Vehicle Sharing Program
- Louisiana: New Bulletin Addresses Tax Collection and Remittance for Merchants Making Marketplace and Direct Sales
- Marketplace Facilitator Laws: Past, Present, and a Better Future
- Maryland: Digital Advertising Gross Revenues Tax Refund Denial Notices Give Taxpayers Only 30 Days to Appeal
- Michigan Department of Treasury Issues Bulletin on Taxation of Digital Goods
- Missouri tax authority rules food delivery platform not required to collect sales taxes from in-state restaurants
- Missouri: Outline Platform Facilitating Food Delivery for Restaurants is Not Required to Collect and Remit Taxes
- Navigating the Complexities of Sales Tax in the Ever-Changing Landscape of Online Selling (part 1)
- New Mexico proposes changes to digital advertising tax rules
- North Carolina Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications
- Online travel agencies face complex tax regulations
- South Dakota DOR Guidance Addresses Retroactivity for Marketplace Providers
- South Dakota DOR Guidance Addresses Wayfair Retroactivity and Taxation of Electronically Delivered Products
- Staffing and Payment Processing Services Provided Through Digital Platform are Not Taxable in Tennessee
- Tax Implications of Sales Made to Canadian Residents Delivered in Washington
- Taxation of Digital Products: Georgia Joins the Trend
- Texas Comptroller defines taxable electronic games and associated content
- Texas Comptroller Discusses Taxability of Electronic Games and Associated Content
- Texas Comptroller Imposes 130% Sales Tax on Marketplace Providers, Sparking Controversy and Legal Battle
- Texas Sales and Use Tax: Taxability of Electronic Games and Associated Content Explained
- The Impact of Physical Presence Nexus on State Taxation: A Case Study of Citibank
- The Impact of Sales Tax on Online Classes
- United States Targets Subscription Streaming Services for Sales Tax Expansion
- Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators in Illinois Sales and Use Tax
- Utah Sales and Use Tax: Online Streaming Platform Subscription Fees Subject to Tax
- Utah State Tax Commission Rules on Sales Tax Liability for Streaming Service Subscription Fees
- Utah State Tax Commission: Sales Tax on Subscription Fees for Streaming and Downloading Programming
- Washington Department of Revenue Updates Sales Tax Guidance for Crowdfunding Donations
- Washington DOR Proposes Amendments to Sales Tax Regulation on Digital Products
- Why Digital Services Taxes Are a Detrimental and Inefficient Approach
WORLD
- Amazon – Challenges of VAT Compliance for Merchants and Suspension of Accounts
- Common VAT Errors Ecommerce businesses make (And How to Avoid Them)
- Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes
- Digital services taxes and other taxes on the digital economy (November 2023)
- Getting Global VAT Determination Right – Tax Engines
- Global changes in the Indirect Tax landscape per October 1, 2023 – An Overview
- Global VAT & GST on digital services to consumers
- How to ensure VAT Compliance with Automation for E-Commerce Platforms
- OECD extends deadline on digital services tax shift negotiations
- OECD FAQs on the Application of Model Reporting Rules for Digital Platforms
- OECD Updates FAQs on Model Reporting Rules for Digital Platforms
- OECD Updates FAQs on Model Reporting Rules for Digital Platforms
- OECD: Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy
- Selling online globally: the hidden complexities of filing and paying VAT
- Updated FAQs released on model reporting rules for digital platforms
- What is a B2B eCommerce Marketplace?
- What is Amazon FBA?
- Online MarketPlace Tax Laws Around the World
ZAMBIA
