Recent developments in global VAT taxation of e-commerce activities and digital services tax in July 2024
Join the Linkedin Group on VAT/GST and E-Commerce HERE
Highlights
- Canada Implements 3% Digital Services Tax: Registration Deadline January 31, 2025
- Egyptian Tax Authority: Regulations and Requirements for E-Commerce Businesses
- EU Parliament e-commerce import VAT proposals briefing
- Amazon Ends Call-Off Stock: New VAT Registration Requirements for Sellers
- India scraps 2% equalisation levy on foreign digital services
- Philippines Approves VAT Liability for Non-Resident Digital Providers: What You Need to Know
- Swiss VAT Law Changes for E-commerce Platforms: Draft Guidelines Released for 2025 Implementation
- HMRC Guidance: Selling goods or services on a digital platform
- HMRC Guidance: Reporting rules for digital platforms
AUSTRALIA
AUSTRIA
AZERBAIJAN
- Azerbaijan Introduces New VAT Registration Portal for Non-Resident Providers of Digital Services
- Azerbaijan Launches Registration Portal for VAT on Cross-Border Digital Services
BELARUS
CANADA
- Canadian 5% streaming media levy
- Overview of Canada’s Digital Services Tax Act and Implications for Large Businesses
- Canadian Digital Services Tax Faces Opposition from Streaming Platforms
- Canada’s Digital Services Tax Act to Take Effect on 28 June 2024
- Canada Implements Digital Services Tax Through Order in Council 2024-0856
- Canada Implements Digital Services Tax Act and Transfers Import/Export Number Registrations to Border Services Agency
- Canada sets entry-into-force date for Digital Services Tax Act
- Canada Implements 3% Digital Service Tax to Ensure Fair Taxation for Large Businesses
- Canada Implements 3% Digital Services Tax: Registration Deadline January 31, 2025
- Canada 3% Digital Services Tax passed retrospectively Jan 2022
CANADA/ UNITED STATES
EGYPT
- Egyptian Tax Authority: Taxation Regulations for E-Commerce Businesses in Egypt
- Egyptian Tax Authority: Regulations and Requirements for E-Commerce Businesses
EUROPE
EUROPEAN UNION
- EU Parliament e-commerce import VAT proposals briefing
- Non-EU goods of a value of €22 or less do not pay VAT at importation. TRUE or FALSE?
- Amazon Ends Call-Off Stock: New VAT Registration Requirements for Sellers
- European Commission wants to hit Chinese webshops with import duties
- VAT and the Growth of the Digital Platform Economy
- The VAT One-Stop Shop (OSS) Guide for Online Sellers
EUROPEAN UNION/ UNITED KINGDOM
FRANCE
GERMANY
INDIA
- India scraps 2% equalisation levy on foreign digital services
- India Removes 2% Equalisation Levy on Foreign Digital Services in 2024 Budget
- Uber and Other App-Based Mobility Providers Seek Clarity on GST Liability
LUXEMBOURG
MEXICO
NEPAL
NETHERLANDS
NORWAY
PHILIPPINES
- Philippines VAT on digital services Bill update
- Bill Approved: VAT on Non-Resident Digital Service Providers to Boost Revenue and Creative Industries
- Philippines Approves Digital Services VAT Bill for Overseas SuppliersAug. 2, 2024
- Congress Approves VAT on Digital Services to Ensure Fair Taxation for Nonresident Providers
- Equal Taxation Urged for Online and Physical Retailers in the Philippines
- President Marcos Pushes for Passage of 28 Economic Measures, Including Tax Reform and Digital VAT
- Philippines Approves VAT Liability for Non-Resident Digital Providers: What You Need to Know
- Philippines: Approval of VAT on Non-Resident Digital Service Providers by Bicameral Conference Committee
- Philippines Lawmakers Approve Bill Taxing Foreign Digital Services to Boost Local Industry
- Philippines VAT on digital services update
PUERTO RICO
RUSSIA
- From July 1, 2024, sellers from EAEU countries must pay VAT in Russia when selling goods through EAEU electronic trading platforms
- New VAT Regulations for EAEU Sellers in Russia Effective July 1, 2024
SENEGAL
SOUTH AFRICA
SPAIN
- Taxation of live event streaming service on internet platform – June INFORMA updates.
- Digital Art Services: Sale of Unique NFT Tokens Granting Buyer Usage Rights
- V0637-24 Consultation: VAT Billing for Golf Class Reservations and Field Rentals via Web Apps
SWITZERLAND
- Swiss VAT Law Changes for E-commerce Platforms: Draft Guidelines Released for 2025 Implementation
- Upcoming Revision of Swiss VAT Law: Guidelines for E-commerce Rules in 2025
- Switzerland Consulting on Draft Amendments for the Collection of VAT by Digital Platforms
- Switzerland marketplace VAT deemed supplier 2025
- Switzerland Proposes Digital Platforms to Collect VAT from Sellers by 2025.
- Switzerland considers making digital platforms responsible for collecting VAT from sellers.
- Proposed Amendment to VAT Practice for Digital Platforms: Preliminary Draft Overview (09.07.2024)
TAIWAN
THAILAND
- Thailand makes key interim changes for collection of VAT/excise tax on Low-Value Goods imports
- Thailand’s VAT Change: Impact on Logistics Market and E-commerce Growth
UKRAINE
UNITED KINGDOM
- HMRC Guidance: Selling goods or services on a digital platform
- HMRC Guidance: Reporting rules for digital platforms
- ICAEW Stands Against VAT Changes for Private Hire Vehicles: Insights and Recommendations
- HMRC Updates Fulfilment House Due Diligence Scheme Registered Businesses List – July 2024
- Amazon UK Sellers to Face 20% VAT on Fees Starting August 2024
- HMRC Crackdown on Overseas Businesses Selling Digital Services to UK Customers
UNITED STATES
- Understanding the Kansas Marketplace Facilitator Sales Tax Law: A Comprehensive Guide
- Understanding New Mexico’s Marketplace Facilitator Sales Tax Law: A Comprehensive Guide
- Understanding Maine’s Marketplace Facilitator Sales Tax Law: FAQs and Updates for Online Sellers
- Navigating Sales Tax Compliance: Understanding Nexus, Taxability, and Situsing Complexities
- Louisiana Board Rules Against New Orleans Sales Tax on Apple Music Subscription
- Vermont Sales Tax Law Update: Impact on SaaS Providers and Compliance Responsibilities
- Streamlined Sales Tax Governing Board Approves SSUTA Changes on Sourcing Digital Goods Transactions
- Evolving Sales Tax Trends: States Drop Transaction Thresholds for Economic Nexus Compliance
- California Imposes 7.5% Tax on Data Extraction, North Carolina Repeals Transaction Threshold, Vermont Taxes Remote Access Software
- Approval of Amendments to Digital Goods Sourcing by Streamlined Sales Tax Governing Board
- Vermont Imposes Sales Tax on SaaS
- Understanding Minnesota’s Marketplace Facilitator Sales Tax Law: A Comprehensive Guide
- Understanding Florida’s Marketplace Facilitator Sales Tax Law: A Comprehensive Guide
- Understanding Arizona Transaction Privilege Tax and Use Tax: A Comprehensive Guide for E-commerce Sellers
- North Carolina Sales Tax Registration Requirements for Remote Sellers
- Sales Tax on Digital Goods: A Guide for Businesses
- Navigating Sales Tax on Digital Goods: A Comprehensive State-by-State Guide
- North Carolina Removes Transaction Count from Economic Nexus Threshold for Remote Sellers
- Navigating Out-of-State Sales Tax: Understanding Economic Nexus and Compliance Requirements
- 2024 New York Sales Tax Law Changes: Impact on Businesses and Compliance
- North Carolina Eliminates Sales Tax Threshold for Remote Sellers Starting July 2024
- US – Digital Platform TikTok and Sales Tax Compliance
- TikTok Shop and Sales Tax Compliance: A Guide for US Sellers and Platform Operators
- North Carolina Removes 200-Transaction Threshold for Out-of-State Sales Tax; $100k Threshold Remains
- North Carolina Removes Sales Tax Threshold for Remote Sellers
- California’s Controversial Tax Measures: Impact on Tech Companies and Local Journalism
- Maximizing Compliance: Sales Tax Strategies for SaaS Companies in 2024
VIETNAM
WORLD
