facilitating marketplace

India scraps 2% equalisation levy on foreign digital services

1 August 2024 in

digital services

1st Aug 2024: Budget removes contentious tax on non-resident providers of digital services The latest Indian budget has confirmed the scrapping of the 2% equalisation levy on digital companies, online education-providing firms, and software-as-a-service (SaaS) providers without a permanent physical presence in India. This is

US sales tax foreign sellers – goods & digital services

17 June 2024 in

facilitating marketplace

South Dakota vs Wayfair Supreme Court 2018 – tax obligations on remote sellers and marketplace platforms The US Supreme Court in South Dakota vs Wayfair ruled 21 June 2018 that states may now for the first time impose sales tax obligations on out-of-state or foreign

Jersey foreign e-commerce and marketplaces GST July 2023

31 May 2023 in

e-commerce

Online sellers and electronic interfaces to charge GST once over registration threshold from 1 July 2023 The Channel Islands territory of Jersey will impose Goods and Services Tax collections and reporting obligations on non-resident e-commerce sellers from 1 July 2023. There will be a compulsory

Canada British Columbia marketplace PST obligations

4 March 2023 in

Canada

Facilitating marketplaces services due even when non-taxable supplies British Columbia has confirmed services provided by to facilitate the sale or provision of non-taxable services are still subject to Provincial Sales Tax. This measure was including in the Canadian provinces 2023 budget. The measure will be

France updates B2C e-commerce VAT package rules

20 December 2021 in

deemed supplier

New guidance on cross-border €10,000 registration threshold; distance selling; registration and invoicing; marketplace deemed supplier France has issued new guidance on the implementation of the EU e-commerce VAT package which came into effect from 1 July 2021. This follows a public consultation in the Autumn.

Canada delays marketplace GST/PST reporting obligations

16 December 2021 in

Canada

Revenue Agency gives extra 12 months for platforms to prepare The Canadian Revenue Agency has delayed until 2023 the due date for the first annual report from digital marketplaces on third party transactions subject to Goods and Services Tax and Harmonised Sales Tax (GST +

Indonesia adds to digital service provider VAT list

30 November 2021 in

e-services

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

Missouri sales tax on foreign e-commerce sellers Jan 2023

25 November 2021 in

economic nexus

Missouri is to become the last of the sales taxing states to impose collections obligations on remote or foreign sellers. This will come into effect from 1 January 2023. South Dakota vs Wayfair economic nexus sales tax trigger 45 states plus Washington DC operate a

Jersey to bring foreign e-commerce and marketplaces into GST net 2023

5 November 2021 in

e-commerce

Online sellers and electronic interfaces to charge GST once over registration threshold The Channel Islands territory of Jersey will impose Goods and Services Tax collections and reporting obligations on non-resident e-commerce sellers from 1 January 2023. There will be a compulsory registration threshold of GBP

US Kansas imposes sales tax threshold on remote sellers July 2021

29 June 2021 in

economic nexus

The US state of Kansas has become one of the last states to impose a threshold (safe harbour) on sales tax collection obligations on remote or foreign sellers. At the same time, facilitating marketplaces will also become liable to collecting taxes on behalf of their

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