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South Korea foreign digital services transaction reporting Jul 2022

14 November 2021 in

digital services

South Korea is to implement on-demand transaction reporting from 1 July 2022 for non-resident suppliers of digital or electronic services. Korea first implemented VAT on digital services in July 2015. Non-residents registered for digital services are obliged to maintain transactional-level details for at least five

Angola VAT on non-resident digital services

13 November 2021 in

Angola

Angola implemented VAT on foreign service from 1 October 2019. However, there are no detailed rules related to digital or electronic services. A local Fiscal Representative is required to represent the taxpayer with the General Tax Administration The current VAT rate in Angola is 14%.

Taiwan VAT on foreign digital services

11 November 2021 in

Chinese Taipei

Taiwan implemented Value Added Tax obligations on non-resident providers and marketplaces for electronic or digital services from 1 May 2017. There is a NTD 480,000 VAT registration threshold for simplified registration, and no requirement to appoint a local Fiscal Representative. Taiwan imposes Government Uniform Invoices

Malaysia Sales Tax on Foreign Digital Services

10 November 2021 in

digital services

Malaysia imposed its Service Tax on foreign-provided digital services from 1 January 2020. This includes providers and electronic platforms. There is a RM 500,000 Sales Tax registration threshold. Non-residents must charge this to both B2C and B2B transactions. There is no requirement to appoint a

Brazil taxes on digital services

9 November 2021 in

Brazil

There are currently no Brazilian consumption taxes on non-resident provided digital or electronic services. The Brazilian indirect tax system is highly complex, and overlapping, with many conflicted state, federal and municipal taxes. Follow VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see

Kenya 1.5% Digital Services Tax DST limited to non-residents

8 November 2021 in

digital services

Kenya continues with its DST despite OECD agreement for 2023 global corporate tax reforms The latest Kenyan Finance Act has limited the application of the 1.5% Digital Services Tax (DST) to non-resident digital marketplaces. DST came into effect on 1 January 2021. This is in

Bahamas VAT on foreign digital services

6 November 2021 in

Bahamas

The West Indies Island state of the Bahamas imposed VAT obligations on non-resident providers and digital marketplaces for digital and electronic services to consumers from 1 December 2019. There is no special VAT registration process, and no requirement to appoint a local VAT Fiscal Representative.

Mexico tightens VAT rules on non-resident digital services

4 November 2021 in

e-services

Mexico has proposed two changes to the Value Added Tax obligations on foreign providers of digital services to its consumers: Move from quarterly VAT returns to monthly reporting Raise fines on providers who fail to submit returns for three consequative filings Mexico VAT on digital

Algerian VAT on non-resident digital services

4 November 2021 in

Algeria

Algeria imposed its Value Added Tax on foreign providers to consumers of digital or electronic services from 1 January 2020. This is subject to the reduced VAT rate of 9% until 2022. The current VAT rate in Algeria is 19% for standard supplies. There is

Oman VAT on non-resident digital service providers

4 November 2021 in

digital services

Oman implemented its 5% Value Added Tax regime on 16 April 2021, including making electronic or digital services providers and electronic marketplaces liable to tax on B2C supplies. There is no VAT registration threshold from non-resident traders Oman is the fourth of the six Gulf

Tag: e-services

South Korea foreign digital services transaction reporting Jul 2022

Angola VAT on non-resident digital services

Taiwan VAT on foreign digital services

Malaysia Sales Tax on Foreign Digital Services

Brazil taxes on digital services

Kenya 1.5% Digital Services Tax DST limited to non-residents

Bahamas VAT on foreign digital services

Mexico tightens VAT rules on non-resident digital services

Algerian VAT on non-resident digital services

Oman VAT on non-resident digital service providers

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