Recent developments in global VAT taxation of e-commerce activities and digital services tax in June 2024
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Highlights
- European Union – VAT in the Digital Age (ViDA) – Estonia’s Opposition to EU VAT Reform for Digital Platforms Sparks Debate Among Member States
- European Union – Taxation of VAT on services provided through digital platforms – key challenges and planned changes
- Philippines – Senate and House Approve VAT on Non-resident Digital Service Providers Act: Key Details Revealed
- Senegal VAT Changes for Cross-Border Digital Services Effective July 1, 2024
- Singapore Implements New GST Registration System for Foreign Digital Companies
- Sri Lanka to Implement New Tax Changes, Including VAT on Digital Services, by January 2025
- Thailand Approves 7% VAT on Cheap Imported Goods to Boost Economy
- UK – Uber Challenges HMRC Over £1bn VAT Bill Based on Turnover vs Profits
- Vietnam – Draft Law Proposes VAT on Small-Value E-Commerce Imports to Boost Revenue
BRAZIL
DENMARK
EGYPT
- Egyptian Tax Authority: Taxation Regulations for E-Commerce Activities in Egypt
- Finance Minister: Policies to Boost Private Sector, Local Production, and Export with Tax Incentives
EUROPE
EUROPEAN UNION
- Estonia’s Opposition to EU VAT Reform for Digital Platforms Sparks Debate Among Member States
- EU VAT Expert Group reviews IOSS reforms and proposes solutions for e-commerce VAT issues
- EU VAT fixes for B2C e-commerce IOSS
- Taxation of VAT on services provided through digital platforms – key challenges and planned changes.
- What is Import One-Stop Shop (IOSS) Scheme?
FRANCE
GERMANY
- Guidance on Online Event Services in B2C Sector: BMF Regulations
- Navigating New VAT Rules for Online Events in Germany: What Providers Need to Know
- New VAT rules for online events introduced by the German Ministry of Finance
- New VAT Rules for Online Events: What Providers Need to Know in Germany
INDIA
PHILIPPINES
POLAND
- New VAT Legislation Draft to Define Online Services Taxation Rules Added to Council’s Agenda
- VAT Law Update: Changes in Streaming Taxation and Cross-Border Trade Facilitation for Businesses
PUERTO RICO
RUSSIA
SENEGAL
SINGAPORE
SPAIN
- Digital Interface Streamlining Sales Process for Logistics Services Company
- Electronic Educational Books: Tax Implications and Exemptions for Online Learning Platforms.
SRI LANKA
- Sri Lanka to Implement New Tax Changes, Including VAT on Digital Services, by January 2025
- Sri Lanka to Implement VAT on Digital Services and Tax Housing to Boost Revenue
- Sri Lanka to Impose VAT on B2C e-Services for Non-Resident Providers from March 2025
- Sri Lanka VAT on digital services 2025
SWITZERLAND
TAIWAN
THAILAND
- Finance Ministry proposes VAT amendment to target online imported goods under 1,500 baht per item.
- Thailand Approves 7% VAT on Cheap Imported Goods to Boost Economy
- Thailand VAT on low-value imported B2C goods
UKRAINE
UNITED KINGDOM
- Review of Virtual Offices and Principal Place of Business: Current Status and Future Updates
- Uber Challenges HMRC Over £1bn VAT Bill Based on Turnover vs Profits
UNITED STATES
- Alabama and Kansas PTE Tax Updates; Vermont to Tax SaaS: Legislative Changes June 2024
- Arizona Court Reverses Ruling: Third-Party Fulfillment Centers Create Sales Tax Nexus
- California digital tax bills update
- Colorado Sales Tax Exemption for Subscription-Based Membership Fee with Free Delivery
- Colorado: Online Marketplace’s Subscription-Based Membership Fees for Free Delivery Services are Not Taxable
- Georgia Implements Sales and Use Tax on Digital Products, Goods, and Codes from 2024.
- Georgia Imposes Taxes on Digital Downloads to Level Playing Field for Retailers
- Illinois Sales Tax Nexus Rules Adjusted to Address PetMeds Challenge
- Louisiana Fiscal Cliff: Urgent Call for Tax Reform to Avoid Economic Crisis
- Michigan Court Affirms Use Tax Due on In-State Company’s Direct Mail Advertising Campaigns
- Navigating US Sales Tax Compliance: Challenges for Remote Vendors
- New York Sales Tax Rulings: Impact on Bundled Sales of Software and SaaS Services
- Recent Updates in Sales Tax: AI Refunds, SaaS Taxation, Responsible Party Laws, and Pricing Strategies
- Six Years After Wayfair: The Ongoing Challenges of Economic Nexus for Online Sellers
- Tennessee Updates Sales and Use Tax Guidance: Key Changes and Requirements Explained
- The Ever-Changing Landscape of Sales Tax Post-Wayfair: What Online Businesses Need to Know
- Top 10 Triggers for Sales Tax Nexus: Essential Insights for Business Compliance
- US – Challenges for Remote Vendors
- Vermont Enacts New Tax Law on Remotely Accessed Software, Effective July 1, 2024.
- Vermont Enacts New Tax Rules for Remote Software Access Effective July 1, 2024
- Vermont Enacts Sales Tax on Cloud Software, Repeals Exemption (Effective July 1, 2024)
- Vermont Governor Vetoes Property and Sales Tax Increases on Software and Real Estate
- Vermont Legislature Overrides Governor’s Veto on Property and Software Sales Tax Hike
- Virginia Governor Signs Budget Bills, Explores Sales Tax Expansion to Digital Goods
- Washington State Clarifies Tax Rules for Live Online Classes: What You Need to Know
- Wyoming Removes 200 Transaction Threshold for Establishing Economic Nexus
VIETNAM
- Draft Law Proposes VAT on Small-Value E-Commerce Imports to Boost Revenue
- Thailand Implements New VAT Policy on Imported Goods
- Vietnam Proposes VAT on E-Commerce Imports to Boost Revenue and Ensure Fair Competition
- Vietnam to Raise Special Consumption Tax on Alcoholic Drinks to 100% by 2030
WORLD
- 5 Global Indirect Tax Trends to Look Out for in 2024 and Beyond
- Avalara to End Amazon VAT Services from Nov 1st, 2024
- Demystifying Digital Taxes: Understanding VAT, DST, and WTH Tax for Global Businesses
- How much does it cost to sell through Amazon FBA?
- OECD Blueprint: Effective VAT/GST Collection for Cross-Border Digital Sales
