B2C Sellers and marketplaces to charge VAT in checkout on low-value consignments of goods Chile’s has enacted (Tax Compliance Bill) the imposition VAT on low-value consignments of goods being imported directly to consumers has been approved by Congress. Following the Constitutional Court giving it a
Fresh call to withdraw VND 1m VAT-exemption on B2C imports Vietnam is considering restricting its VND 1million (approx €36 or $40) low value consignment relief. This exempts from VAT parcels imported from Vietnam destined for consumers. Vietnam’s National Assembly Standing Committee has highlighted the urgency
Platform operators face VAT deemed supplier and reporting obligations from January 2026 A bill (Proyecto de Ley de Cumplimiento de las Obligaciones Tributarias) to impose new VAT deemed supplier and reporting obligations on digital platform operators has been based by the Chilean Congress. It is likely
SARS scraps 15% import VAT exemption on consignments below 500 rand from 1 September 2024 The South African Revenue Service (SARS) has imposed on all imported consignments for B2C sales 15% VAT. This came into effect from 1 September 2024. Previously, parcels below 500 rand
5% import VAT for foreign goods sold online to Taiwan consumers Taiwan has reconfirmed the 5% import Value Added Tax charge on goods bought online and imported to consumers. There is a de minimus limit of TWD 2,000, below which there is now VAT due.
Jul – Dec 2024: B2C Sellers to charge 7% VAT in checkout on low-value consignments of goods imported to consumers Thailand is to impose VAT on low-value consignments of goods being imported directly to consumers between 5th July and December 2024. Any consignment at or
Extension of GST from digital services to low-value consignments and traditional services provided by Overseas Vendors Non-resident providers (‘Overseas Vendors) of low-values goods and non-digital services to Singaporean consumers will be liable to charge, collect and remit Goods and Services Tax from 1 January 2023.
Low-value SG$400 consignment stock relief GST exemption scrapped; traditional services B2C also liable Singapore Gazetted this month its Goods and Services Tax (Amendment) Act 2021. This will withdraw the current SG$ 400 threshold on Goods & Services e-commerce B2C imports from 1 January 2023. This does not
Withdrawal of €22 low value consignment exemption and new IOSS return success; 8,000+ IOSS registrations; Council backs VAT in the Digital Age further reforms The European Commission has confirmed that EU member states have collected €1.9 billion between July and December 2021, the first six
The UK has implemented its e-commerce VAT reforms for online sellers and marketplaces (OMP) on 1 January 2021. This changes the rules on import VAT for e-commerce, and makes marketplaces liable for the UK VAT obligations of their third-party sellers. This will mean UK VAT
