1 January 2025 state extends tax net to digital goods and services Louisiana’s House Bill 8, effective 1 January 2025, expands sales tax to include previously untaxed digital goods and services. The current state-level tax is 4.45%. Over 120 countries levy VAT on digital services.
1st April 2025 non-resident sellers and marketplaces subject to 18% VAT on B2C digital and electronic services The South Asian island country of Sri Lanka is bringing forward reforms to Parliament for 1 April 2025. This includes bringing foreign providers of digital services to local
SII publishes new B2C compliance requirements for foreign digital service providers The Chilean tax office, Servicio de Impuestos Internos (SII) has published new details on VAT registration and compliance requirement for non-resident providers of electronic or digital requirements to local consumers. SII is providing a
BIR published draft regulations for Jun 2025 VAT on non-resident digital service B2C providers & platforms The Bureau of Internal Revenue (BIR) has published draft regulations for the imposition of 12% VAT on foreign digital services providers (DSPs) to consumers . This follows the October
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bill introducing 18% VAT on non-resident providers of e-services The Caribbean island state of Dominican Republic has withdrawn plans to implement VAT liabilities for foreign providers of digital services for local consumers.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
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
