Norway operates a simplified Value Added Tax compliance regime for foreign sellers of electronic / digital services to its consumers. This is known as VAT on Electronic Services (VOES), introduced in 2011. For e-commerce goods, see VAT on E-Commerce VOEC regime which imposes Norwegian VAT
Unlike cryptocurrencies, NFT liable to 15% Goods and Services Tax New Zealand’s Inland Revenue has confirmed that trading of Non-Fungible Tokens are liable to GST. This compares to other crypto assets like digital currencies (e.g. Bitcoin) which are exempted. The difference in the treatment is
Federal government extends Goods and Services Tax net to foreign e-services The federal government of Canada has imposed 5% Goods & Services Tax obligations on foreign providers digital or electronic services to its consumers. This came into effect from 1 July 2021. This will affect
Switzerland imposed Value Added Tax on digital or electronic services in 2010. There is a global income VAT registration threshold of CHF100,000. At VAT Calc, we track global VAT and GST on digital services to follow which countries are implementing their VAT or GST on non-resident
The Indonesian Directorate General of Taxes has added a further two foreign entities to the VAT on digital services Trading Through the Electronic System scheme. This takes the total to 83 non-resident providers of digital or e-services to Indonesian consumers. So far, the DG has
Iceland introduced Value Added Tax collections obligations on foreign providers of digital or electronic services in November 2011. The standard VAT rate is 24%, although e-books and music enjoy the reduced rate of 11%. There is a VAT registration threshold of ISK 2 million for
The east European state of Belarus imposed Value Added Tax on foreign supplies of digital or electronic services to its consumers from 1 January 2018. This requires non-resident providers to register with the tax office immediately as there is not registration threshold. There is no
Andorra introduced Value Added Tax liabilities on the providers of digital or electronic services from 1 January 2013. The current VAT rate in Andorra is 4.5% The Pyrenees state, locked between France and Spain, followed the European Union scheduled model, imposing VAT on the country
Mix of VAT, withholding tax and royalty tax can apply Tunisia imposes a mix of Value Added Tax, Withholding VAT and software 5% royalty (Digital Services Tax) taxes on non-resident sellers or marketplaces providing digital services to consumers. B2C transactions are generally zero-rated, with the
Tanzania has implemented its Value Added Tax regime on digital and electronic services since July 2015. However, foreign providers or marketplaces supplying consumers are not able to VAT register. For B2B supplies, there should be a self-assessment raised. There are no special rules for the
