Withholding VAT and INR collections both due on non-resident digital services Paraguay has launched a new INR (income tax on digital services) registration and reporting regime for non-resident providers of e-services to consumers. This applies from 1 January 2022. This is in addition to Withholding
The Cambodian General Department of Taxation is to compel non-resident providers of goods and electronic / digital services to its consumers. The implementation date is 31 March 2022; registrations under the simplified regime should be completed by 1 April 2022. This is the second delay
The east European state of Moldova has introduced Value Added Tax obligations on non-resident providers and payment intermediaries of digital services through electronic networks to its consumers from 1 April 2020. This requires a simplified electronic services VAT registration. The standard VAT rate in Moldova
Appointed non-resident digital service providers help quadruple VAT receipts to over $270m Indonesia has added a further seven VAT collectors at the end of 2021 to the list of non-resident providers of digital services who must charge and remit tax on provision of electronic services
Panama has again proposed imposing a Withhold VAT on payment providers processing payments to non-resident providers of digital services to consumers. This was due to come into effect on January 2020, but was delayed due to the COVID-19 crisis. The current VAT rate in Panama
Since 1 January 2019, non-resident providers of digital services to Russian VAT registered businesses will have to VAT register. This reverses the previous reverse charge simplification used almost everywhere else in the world. See what the rest of the world has down via VAT Calc’s global
The Indian Ocean Island state of Mauritius introduced legislation to impose its Value Added Tax on non-resident suppliers of digital or electronic services to consumers in 2020. There is a MUR 6million VAT registration threshold (approx €120,000) per annum. B2B transactions are zero-rated, allowing the
From 1 July 2021, Russia has imposed obligations to establish a Russian representative office on non-resident websites, marketplaces, payment providers and data processors. This will trigger local Russian Value Added Tax and other tax obligations. Many obligations are delayed until 1 January 2022, and penalties
Serbia implemented Value Added Tax obligations on foreign providers and marketplaces for digital or electronic services to consumers from 1 April 2017. There is a VAT registration threshold of RSD 8million (approx €68,000) per annum sales (to be confirmed on non-residents). The current VAT rate
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
