Jun 2025 BIR not to require fiscal rep for non-resident digital service B2C providers & platforms In October 2024, the President, Ferdinand Marcos Jr., signed into law Senate Bill 2528 a measure imposing the 12% value-added tax (VAT) on nonresident digital service providers. The earliest
President drops 2025 tax reform bill introducing 18% VAT on non-resident providers of e-services The Caribbean island state of Dominican Republic has withdrawn plans to implement VAT liabilities for foreign providers of digital services for local consumers. The President was unable to gather enough political
2026 platform operator liabilities; new place of supply rules Chile introduced B2C VAT obligations on non-resident providers of digital services in July 2020. A new Bill is proposing updating requirements from January 2027: Digital platform VAT obligations following the deemed supplier rules; and Update on
200-transaction per annum threshold removed; $100k threshold remains The US state of Alaska joins most other US states in withdrawing its transaction threshold for non-resident sellers. This had been 200 or more sales per annum, and applied to out-of-state – sellers without a presence or
Which countries do not apply VAT reverse charge on B2B cross-border electronic, broadcast and telecoms services Over 120 countries have VAT obligations on digital services when supplied by non-residents to consumers. For B2B cross-border transactions, most countries shift the VAT obligations to the business customer
President considering extending 19% VAT obligations to ride, gig and betting digital platforms Columbia’s proposed 2025 budget may be modified to include an extension of VAT collection obligations to digital platforms and marketplaces. This would include gig economy (e.g. Uber) and accommodation sharing (e.g. Airbnb).
Foreign VAT obligations; administered via Swiss tax authorities The Principality of Liechtenstein imposed Value Added Tax on digital or electronic services in 2010. There is a global income VAT registration threshold of CHF100,000. Liechtenstein and Switzerland have a common VAT policy, therefore the rules concerning
Ending of Withholding VAT requirements for electronic payments 1st Sept 2025 The requirement for payment providers to withhold the VAT element on electronic payments for foreign digital services will end on 1 September 2024. This was confirmed last week in a Ministry of the Economy
Finance Ministry to extend VAT collections to app stores 1st April 2025 The Japanese National Tax Agency has published Frequently Asked Questions to support the imposition of the deemed supplier Consumption Tax obligations on digital platforms for digital services. This comes into effect on 1
