Digital Services Taxes DST – global tracker
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AFRICA REGION
ARMENIA
BAHAMAS
BELARUS
BELGIUM
CANADA
- Canada’s Indirect Taxes: A Guide for Digital Service Providers
- BC PST marketplace provisions receive royal assent
CHILE
- Chile Moves To Enforce Digital VAT Regime
- Credit and debit card issuers to withhold VAT on digital services in Chile
CZECH REPUBLIC
EGYPT NIGERIA
EUROPE
EUROPEAN UNION
- Cross Border Commerce: What’s the Appetite?
- EU solutions to IOSS problems approved
- Alibaba feels European VAT rules
- EU VAT in the Digital Age options – consultant’s report
- European Commission issued final report VAT in the Digital Age: Executive Summary
- European Commission issued final report VAT in the Digital Age – Volume 2: The VAT treatment of the platform economy
- European Commission Report on VAT in the Digital Age
- Optimizing Your VAT When Selling B2C in the EU
- EU VAT in the Digital Age proposals 16 November 2022
- European Commission publishes results of consultation on VAT in the digital age
- Updated revenue numbers hint to a successful application of new EU VAT laws for e-commerce
- Definition of Digital Services (Electronically supplied services)
- Infringement procedures against UK for not complying with parts of Ireland/Northern Ireland Protocol
FRANCE
- French Supreme Court Upholds Collection of Public Information from Online Platforms to Fight Tax and Customs Fraud
- Encouragement Of Foreign Operators To Regularise Their Errors Concerning Intra-EU Distance Sales Of Goods
- Guidance: Special regimes for the declaration and payment of VAT in the context of e-commerce
- Filing Deadline and Payment of Tax on Electronic Contact Platform Operators for Transport Services
GERMANY
GHANA
- Government implements 9 out of 13 tax measures in 2022 Budget
- Government plans to raise GH¢750million from new E-VAT policy
- GRA lists new E-levy charges after full implementation takes effect
INDIA
INDONESIA
- Implementing regulation issued on VAT treatment of e-commerce transactions
- New implementing regulations of VAT law
- Indonesia to charge VAT on fintech transactions
IRELAND
- Ireland provides guidance on tax deductibility of Digital Services Taxes
- Ireland Will Allow DSTs Paid in Other Countries as a Deductible Expense if Incurred Wholly and Exclusively for the Purpose of a Trade
- Revenue eBrief No. 158/22: Deduction for Digital Services Taxes
- Ireland provides guidance on tax deductibility of Digital Services Taxes
JERSEY
KENYA
- Kenya introduces VAT registration threshold for electronic services
- VAT on foreign digital services – update
- Finance Act 2022 Amendments in the VAT Act of 2013 regarding Digital Marketplace Supplies
- Amendments to the VAT (Digital Marketplace Supply) Regulations, 2020
KYRGYZSTAN
- Google tax. The first three foreign companies in Kyrgyzstan became VAT payers
- Kyrgyzstan VAT on digital services update
MALAYSIA
- Malaysia Sales Tax on low-value B2C imported goods 2023
- Proposed measures for sales tax on low-value goods include new requirements for online sellers
- Update on various indirect tax issues raised by SST Technical Committee
- Update key relevant issues regarding the special voluntary disclosure and amnesty program for indirect taxes (“VA program”)
MEXICO
- Mexico updates approved non-resident VAT registered digital service providers list
- List of 155 registered foreign providers of digital services (as of 30 June 2022)
NEPAL
- 13% VAT on foreign digital services July 2022
- Foreign digital service providers will be taxed 2% DST starting July 17
- Procedure relating to digital service tax
- Procedure relating to value added tax on digital service provided by non-resident person
- Notice on digital service tax, VAT for nonresident taxpayers
NETHERLANDS
- Netherlands Court Case: No reduced VAT rate for supplies of e-books in 2019
- Purchase and sale of digital game coins VAT-taxed service
- Tax authorities publish e-commerce VAT factsheets
NIGERIA
PANAMA
PHILIPPINES
- Bill seeking to impose VAT on digital transactions filed
- Pia Cayetano files bill imposing VAT on digital transactions
- PBBM Pushes VAT To Be Imposed On Digital Service Providers Like Spotify And Netflix
- Digital services non-resident providers bill progress
- Bill to subject digital services to VAT
- Tax on plastics, online transactions gets new push
POLAND
- EU e-commerce allows the Polish budget to earn, but it is bypassed
- VAT taxation of electronic services full of ambiguities
- The budget is already earning money on shipments from China, but there are gaps in the system
- New requirements for the e-commerce market (DAC7 directive)
- Banks will report frequent transactions by e-commerce companies to the tax authorities
- Slim VAT3: Increase VAT threshold small taxpayer, VAT sanctions, no invoice needed for intra-EU purchases, …
RUSSIA
- Federal Tax Service explains changes for calculating and paying VAT for electronic services by foreign organizations
- Russia Limits VAT Obligations of Non-Resident Electronic Service Providers
- VAT on foreign electronic services: clarification from the Federal Tax Service
- Ministry of Finance of Russia guidance about electronic services provided by foreign companies
- Possible difficulties involved in the payment of VAT on electronic services
SINGAPORE
SLOVENIA
SOUTH AFRICA
- Guide about Foreign Suppliers of Electronic Services, has been revised to include a process for cancellation of VAT registration
- Tax authority targets e-service suppliers and VAT compliance
- VAT on the supply of electronic services
TANZANIA
- Tanzania issues regulations on registration of non-resident suppliers of electronic services for VAT and digital services tax
- VAT on digital services extended to non-residents
- Tanzania issues regulations on taxation of electronic services
- Ditch physical, let’s get digital!
- Digital Services – We see you!
- Tanzania approves budget for 2022/23 including new measures for taxing digital services
THAILAND
- E-book operators eligible to apply for VAT registration
- Cabinet approval of conditional VAT exemption for qualified data center businesses
UGANDA
- Government imposes VAT on non-resident electronic service providers
- Uganda To Enforce New VAT Rules For Overseas B2C Services Providers
- Uganda set to collect taxes from digital economy
- Uganda VAT on foreign digital services – update
- Uganda Set To Collect Taxes From Digital Economy
UKRAINE
UNITED ARAB EMIRATES
- Dubai Customs delays Entry into Force Procedures Cross-Border e-Commerce
- E-commerce and VAT: A blackhole for intermediaries, marketplace operators
UNITED KINGDOM
- HMRC Process Change – Direct VAT Assessments for Online Marketplace Traders Beginning in September
- LITRG warns newly registered traders not to overlook digital tax registration
- UK HMRC automatic VAT assessments for non-compliant overseas sellers
- UK Consultation Outcome on Reporting Rules for Digital Platforms
- HMRC change in process for Online Marketplace Traders – Direct VAT Assessments from September
- Majority of UK retailers support an online sales tax
- HMRC Guidance: Apply to import multiple low value parcels on one declaration
UNITED STATES
- Ohio: Proposed Rule Repeals Sourcing Sales of Internet Access Services to Consumer’s Place of Primary Use
- New Mexico: Proposed Rule Says Receipts from Digital Ad Services May Be Subject to Gross Receipts Tax
- Marketplace facilitators: Your latest Q. and A.
- Sales and use taxes on marketplace facilitator (Tennessee)
- Apple and Chicago reach agreement on local tax for streaming services
- State and local tax, technology-related developments (table, second quarter 2022)
- When do I have to start collecting out of state sales tax? Part 1
- Post-Wayfair Landscape in Puerto Rico for Remote Sellers
- Huge sales tax questions every marketplace facilitator should consider
- Debunking nexus compliance – How do you know when to collect sales tax?
- Maryland updates digital products definition with new exclusions
- Does New York charge sales tax on services?
- Sales tax post-Wayfair: Costly for remote sellers, a cash cow for states
- Maryland: Newly Adopted Rules Reflect State Law Taxation of Digital Products
- Uniformity is needed! Key takeaways from U.S. Senate Finance Committee hearing on sales tax post-Wayfair
- Louisiana: New Law Broadens Reach of Remote Sellers Commission and Streamlines Local Tax System
WORLD
