Fresh call to withdraw VND 1m VAT-exemption on B2C imports Vietnam is considering restricting its VND 1million (approx €36 or $40) low value consignment relief. This exempts from VAT parcels imported from Vietnam destined for consumers. Vietnam’s National Assembly Standing Committee has highlighted the urgency
1st Aug 2024: Budget removes contentious tax on non-resident providers of digital services The latest Indian budget has confirmed the scrapping of the 2% equalisation levy on digital companies, online education-providing firms, and software-as-a-service (SaaS) providers without a permanent physical presence in India. This is
Fiscal representatives register and report VAT on behalf of foreign providers Madagascar imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers via local fiscal representatives. Where a non-resident provider B2B or B2B digital services, it
2024 Budget announces plan to implement VAT collections on foreign providers of digital services Botswana’s 2024 Budget has brought into the VAT net the provision of digital services by non-resident providers to local consumers. To implementation date has been provided yet. Non-resident businesses looking to
Simplified VAT compliance for foreign e-services and goods sellers & marketplaces Nigeria’s Federal Inland Revenue Service (FIRS) has delayed start date for non-resident businesses to register for the supplies of e-commerce goods through digital platforms. The plan had been a 1 January 2024 start date.
VAT and customs duties due on all B2C imported consignments 1 January 2024 From 1 January 2024, Norwegian VAT and customs duties is payable on all B2C import consignments. This ends the NOK 350 (approx. €31) exemption threshold which was introduced on 1 April 2020.
New Guide and FAQs for delayed imposition of Sales Tax and duties on B2C low value goods goes ahead 1 January 2024 Reforms to sales tax on small value packages have now been confirmed for 1 January 2024. The Royal Malaysian Customs Department has last
15% GST on digital services to consumers Sierra Leone has imposed its Goods & Services Tax on digital or electronic services (and goods) sales to consumers since 2021. This covers any supplies via electronic platforms and the commissions received by the platform owners. But there
Online sellers and electronic interfaces to charge GST once over registration threshold from 1 July 2023 The Channel Islands territory of Jersey will impose Goods and Services Tax collections and reporting obligations on non-resident e-commerce sellers from 1 July 2023. There will be a compulsory
VAT (Amendement) Act 2022 updates regulations on non-resident e-commerce rules Confirms VAT on e-commerce No VAT registration threshold for non-residents VAT on foreign e-services providers since 2014 The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic
