2025 Finance Bill proposes levying 19% VAT on electronic services The West African country of Republic of Niger’s government has submitted to Parliament its 2025 budget, which includes imposing VAT on the sale of digital services to consumers. The Bill also covers VAT on other
Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenya has approved in December its Tax Laws (Amendment) Bill 2024, including replacig its existing 2021 1.5% Digital Services Tax (DST) as it withdraws its objections to the
Place of supply rules change for income from B2C online live conferences, training, concerts The EU has updated from 1 January 2025 the Value Added Tax rules for determining in which country VAT is due – ‘place of supply’ – on entrance fees for virtual
1st April 2025 non-resident sellers and marketplaces subject to 18% VAT on B2C digital and electronic services The South Asian island country of Sri Lanka is bringing forward reforms to Parliament for 1 April 2025. This includes bringing foreign providers of digital services to local
SII publishes new B2C compliance requirements for foreign digital service providers The Chilean tax office, Servicio de Impuestos Internos (SII) has published new details on VAT registration and compliance requirement for non-resident providers of electronic or digital requirements to local consumers. SII is providing a
BIR published draft regulations for Jun 2025 VAT on non-resident digital service B2C providers & platforms The Bureau of Internal Revenue (BIR) has published draft regulations for the imposition of 12% VAT on foreign digital services providers (DSPs) to consumers . This follows the October
President drops 2025 tax reform bill introducing 18% VAT on non-resident providers of e-services The Caribbean island state of Dominican Republic has withdrawn plans to implement VAT liabilities for foreign providers of digital services for local consumers. The President was unable to gather enough political
Which countries do not apply VAT reverse charge on B2B cross-border electronic, broadcast and telecoms services Over 120 countries have VAT obligations on digital services when supplied by non-residents to consumers. For B2B cross-border transactions, most countries shift the VAT obligations to the business customer
President considering extending 19% VAT obligations to ride, gig and betting digital platforms Columbia’s proposed 2025 budget may be modified to include an extension of VAT collection obligations to digital platforms and marketplaces. This would include gig economy (e.g. Uber) and accommodation sharing (e.g. Airbnb).
