Since 2018, Uruguay imposed its Value Added Tax (on intermediation services) and Withholding Tax (IRNR) (on audio visual media services) on non-resident providers and intermediaries of digital or electronic services. This includes regular electronic services, but also gig & sharing economy intermediation services conducted via
Kosovo introduced Value Added Tax on non-resident providers and digital marketplaces of digital or electronic services to its consumers from 1 September 2015. There is no VAT registration threshold for non-residents, and a Fiscal Representative must be appointed. The current VAT rate in Kosovo is
Georgia has implemented Value Added Tax obligation on non-resident providers of digital or electronic, broadcast and telecommunications services from 1 October 2021. It was delayed from 1 July 2021. This follows the example of the European Union and OECD recommendations. In addition to digital services,
Cameroon imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers and marketplace operators from 1 January 2020. This covers any supplies via electronic platforms and the commissions received by the platform owners. Foreign providers must appoint
States disharmonies on sales tax for digital goods and services There is no federal-level Sales Tax in the United States. 45 (and District of Columbia) of the 50 US states impose a local Sales Tax, and then there is approximately 13,000 further local cities, counties
Turkey introduced Value Added Tax liabilities on non-resident providers of digital services to its consumers from January 2018. There is no VAT registration threshold, but there is a simplified registration process for foreign providers of digital or electronic services with the Turkish Revenue Administration. B2B
E-services by non-residents subject to 13% VAT collections The Central American country of Costa Rica implemented Value Added Tax on non-resident providers and intermediaries of digital or electronic services from 1 October 2020. The includes an option to VAT register to collect VAT, or face
Norway operates a simplified Value Added Tax compliance regime for foreign sellers of electronic / digital services to its consumers. This is known as VAT on Electronic Services (VOES), introduced in 2011. For e-commerce goods, see VAT on E-Commerce VOEC regime which imposes Norwegian VAT
Unlike cryptocurrencies, NFT liable to 15% Goods and Services Tax New Zealand’s Inland Revenue has confirmed that trading of Non-Fungible Tokens are liable to GST. This compares to other crypto assets like digital currencies (e.g. Bitcoin) which are exempted. The difference in the treatment is
Federal government extends Goods and Services Tax net to foreign e-services The federal government of Canada has imposed 5% Goods & Services Tax obligations on foreign providers digital or electronic services to its consumers. This came into effect from 1 July 2021. This will affect
