Ministry of Finance launches new non-resident VAT portal The Ministry of Finance launched in March 2022 a new English-language online tax portal for foreign providers of digital services to Vietnamese consumers. The ‘General Department of Taxation of Vietnam for Foreign Providers’ portal will enable foreign
Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenyan President, William Ruto, has confirmed that Kenya will end its 2021 1.5% Digital Services Tax (DST) as it withdraws its objections to the Pillar 2 OECD reforms
Paraguay extended its Withholding VAT regime to non-resident digital or electronic services provider to consumers from 1 January 2021. It applies to both B2B and B2C transactions. In addition, a further 4.5% INR withholding tax (similar to Digital Services Tax) was introduced. The current VAT
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
18% VAT liabilities on non-resident B2C providers of streaming media, gaming and software Rwanda’s Revenue Authority is considering a proposal to levy Value Added Tax on the providers of digital or electronic services to consumers. This would particularly target non-resident steaming and download media, app’s
Gulf state likely to launch VAT regime 2023, including obligations for non-resident service providers and marketplaces Kuwait’s 2023 VAT implementation potential plan means that non-resident providers of telecommunications, broadcast and digital or electronic services can expect to be obliged to VAT register and charge 5%
Barbados implemented its Value Added Tax on non-resident providers of digital services (and goods bought online from abroad) in December 2019. There is no guidance on the position of marketplaces and their shared liabilities. Follow VAT Calc’s global VAT and GST on digital services tracker for live
Digital services and advertising services subject to 6% sales tax The US state of Maryland confirmed the 6% sales tax levy on a range of digital services, including: Streaming films and music, ring tones, e-books and audio books, online newspapers and cable, satellite and pay-per-view
Caribbean state consults on levying VAT on e-services from non-resident providers and marketplaces The Caribbean state of the Dominican Repulic is consulting on imposing Value Added Tax on foreign digital or electronic service providers. It would join over 90 other countries that have followed the
Kyrgyz Republic confirms non-residents subject to VAT obligations Kyrgyzstan has confirmed the obligation for non-resident providers of digital services that they are responsible for Value Added Tax obligations. This is separate from the new Kyrgyz 2% Digital Services Tax on resident providers of digital and physical
