Switzerland imposed Value Added Tax on digital or electronic services in 2010. There is a global income VAT registration threshold of CHF100,000. At VAT Calc, we track global VAT and GST on digital services to follow which countries are implementing their VAT or GST on non-resident
Iceland introduced Value Added Tax collections obligations on foreign providers of digital or electronic services in November 2011. The standard VAT rate is 24%, although e-books and music enjoy the reduced rate of 11%. There is a VAT registration threshold of ISK 2 million for
The east European state of Belarus imposed Value Added Tax on foreign supplies of digital or electronic services to its consumers from 1 January 2018. This requires non-resident providers to register with the tax office immediately as there is not registration threshold. There is no
Andorra introduced Value Added Tax liabilities on the providers of digital or electronic services from 1 January 2013. The current VAT rate in Andorra is 4.5% The Pyrenees state, locked between France and Spain, followed the European Union scheduled model, imposing VAT on the country
Mix of VAT, withholding tax and royalty tax can apply Tunisia imposes a mix of Value Added Tax, Withholding VAT and software 5% royalty (Digital Services Tax) taxes on non-resident sellers or marketplaces providing digital services to consumers. B2C transactions are generally zero-rated, with the
Non-resident sellers and marketplaces liable to VAT obligations on e-services 2022 Ukraine is to impose on non-resident providers of digital services to its consumers the obligation to VAT register from 1 January 2022. There will be a VAT registration threshold of UAH 1million (approximately €35,000),
Tanzania has implemented its Value Added Tax regime on digital and electronic services since July 2015. However, foreign providers or marketplaces supplying consumers are not able to VAT register. For B2B supplies, there should be a self-assessment raised. There are no special rules for the
Updated rules post-Brexit for non-resident providers of electronic services to UK consumers The UK introduced Value Added Tax obligations on foreign providers and marketplaces of electronic or digital services to consumers from 1 January 2015. This was part of the EU’s Mini One-Stop Shop MOSS
Ecuador has withdrawn the option to use withholding VAT on digital services purchased via non-resident marketplaces or payment aggregators. This updates the 16 September 2020 introduction of indirect taxes on non-resident providers. Previously, if a marketplace or payment aggregators did not manage the VAT due,
Mainland China places the Value Added Tax responsibilities for non-resident sourced digital or electronic onto the Chinese resident customer. This applies to both B2C and B2B. There is no facility for non-residents to register for VAT. Non-resident providers of digital services should consider the likelihood
