Legislation to impose Sales Tax on low-value goods from 1 January 2023 (to be finalised) The Malaysian Sales Tax Bill 2022 passed at the Parliament to impose Sales Tax on the imports of goods being sold to consumers under to-be-set threshold. This is expected to
France confirms reporting and payment of 2021 0.46% sales tax for digital platforms on motorbike delivery services and ride sharing France has provided details of the reporting and payment procedures for the new 0.46% turnover tax on digital platforms that provide transport services for their
Low-value SG$400 consignment stock relief GST exemption scrapped; traditional services B2C also liable Singapore Gazetted this month its Goods and Services Tax (Amendment) Act 2021. This will withdraw the current SG$ 400 threshold on Goods & Services e-commerce B2C imports from 1 January 2023. This does not
The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic services to consumer 1 April 2022. The original VAT Act containing the obligation was passed in 2013, but the Ghana Revenue Authority did not have the resources
Fiji proposed implementing its Value Added Tax on remote digital or electronic services sold by non-resident providers or marketplaces in 2020. There is a VAT registration threshold of FJD 300,000. The current VAT rate in Fiji is 9%. VAT Calc’s global VAT and GST on digital services tracker
Foreign providers of electronic or digital B2B and B2C VAT obligations Zimbabwe imposed Value Added Tax on digital and broadcast services provided by non-resident providers or marketplaces to its consumers and businesses from 1 January 2020. This requires a VAT registration once over the VAT
The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic services to consumer from 1 January 2014. There is a VAT registration threshold of GHS 200,000 per annum (approx €28,000). The current VAT rate in Ghana is
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
The EU e-commerce VAT package launch on 1 July 2021 aimed to simplify Value Added Tax reporting for sellers, but also reduce fraud and give marketplaces a new role taking on VAT obligations of their sellers. The reforms implemented captured non-EU sellers and marketplaces selling to EU
Withdrawal of Value Added Tax exemption on imports below $75 Israel is set to follow many countries be implementing VAT on low-value goods consignments sold to its consumers from 1 January 2022 at the earliest per the much-delayed 2021/22 budget from the Finance Ministry. Any
