New VAT registration portal for non-resident providers of e-services The Azerbaijan Ministry of Economy State Tax Service introduced Value Added Tax liabilities on providers of B2C digital services to consumers on 1 January 2017. Currently, there is not an obligation to VAT register as the
March 2025 proposals to subject non-resident sellers and marketplaces to VAT on B2C digital and electronic services The South Asian island country of Sri Lanka is bringing forward proposal for 2025. to bring foreign providers of digital services to local consumers into the VAT net.
Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenya has brought forward in the draft Tax Laws (Amendment) Bill 2024 plans to replace its existing 2021 1.5% Digital Services Tax (DST) as it withdraws its objections
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
The West African country of the Republic of Guinea imposed Value Added Tax on foreign providers of digital or electronic services from 2016, further updated in January 2022. There is no VAT registration threshold. A Tax Representative is required. For B2B transactions, nil-rating reverse charge
Non-residents VAT obligations for electronic services The island archipelago of Cape Verde imposed Value Added Tax on foreign providers of digital services to its consumers in January 2022. The obligation only applies to non-resident providers identified by the Ministry of Finance in a regularly updated
Non-resident e-services VAT obligations Mozambique implemented Value Added Tax on non-resident providers of digital services in 2017. This followed the OECD model, requiring VAT to be charged and collected in the country of resident of the consumer. B2B services are treated as nil-rated by the foreign
VAT (Electronic, Internet, and Digital Marketplace Supply) simplified VAT registration; registration threshold removed The Revenue Authority updated the 2020 law on compliance VAT rules for providers and marketplaces of digital services. The regulations cover: Digital or electronic services new definitions as in scope for VAT
VAT on digital services to be extended to non-resident providers Bolivia’s Servicio de impuestos nacionales (SIN) is to relaunch plans to extend VAT obligations to non-resident providers of digital services. This is likely to start again on 1 July 2024. Key obligations proposed include: Taxable
Ministry of Finance updates guidance for non-resident providers of B2C digital services The Laos authorities have updated the compliance obligations on foreign providers of digital or electronic services to local consumers. The obligation for such non-residents to charge Value Added Tax was imposed in February
