Germany VAT rate for digital media according to § 12 paragraph 2 number 14 sales tax law (UStG) 17 December 2021
Africa RegionKenyaNigeriaSouth Africa Electronically supplied services in South Africa and the African region 16 December 2021
European Union European Commission plans a revision of the EU VAT E-Commerce package in 2022 15 December 2021
India UBER moves Delhi High Court challenging GST on Auto Rickshaws Services booked through E-Commerce platform 15 December 2021
Vietnam Hanoi’s Tax Department explains the ruling of the 5% VAT rate on e-commerce activities 15 December 2021
Thailand Thailand Clarifies VAT Return and Payment Deadlines for Non-Resident Electronic Service Providers and Platforms 15 December 2021
Netherlands EU VAT e-commerce program implements an IT facility for the implementation of the EU VAT e-commerce rules 15 December 2021
Italy Clarifications from the Italian tax authorities on some aspects of the special scheme “One Stop Shop” (OSS) 13 December 2021
Ukraine VAT on the supply of Facebook and Google e-services to individuals: new information sheet №26 12 December 2021
Nigeria Modification VAT provisions for easier collection of VAT on B2C e-commerce transactions 12 December 2021
United States Peer-to-Peer Car Sharing is Subject to Sales Tax as Tangible Property, Not Service, Says Connecticut Revenue Department 12 December 2021
United States Wisconsin: Department of Revenue proposes rule changes to reflect marketplace facilitator provisions 12 December 2021
United States Wisconsin: Department of Revenue updates guidance on sales and purchases of digital goods and information services 12 December 2021
United States Massachusetts: Appellate Tax Board explains that Department of Revenue cannot enforce Wayfair retroactively 12 December 2021
United States California: Revisions to drop shipment rule address marketplace sales transactions 12 December 2021
Canada Deferral of filing by platform operators of GST/HST information returns for 2021 10 December 2021
KazakhstanRussiaUkraine Multijurisdiction: CIS countries introduce new rules on taxation of digital services 10 December 2021