July 2023: extension of scope of services subject to VAT Uganda’s VAT has been amended to extend the scope of digital services subject to VAT – THE VALUE ADDED TAX (AMENDMENT) ACT, 2023. Non-resident e-service providers have been liable to charge and collect VAT for
2023/24 Budget drops proposals for VAT collections obligations for non-resident service providers from 2024 The Israeli government has reportedly abandoned 2023/24 budget plans to extend Israeli VAT collections obligations to foreign providers and digital platforms for digital or electronic services to consumers. Under the proposals, B2B
PSP’s – credit card, bank and online payment providers – to supply e-commerce payment details to shared EU CESOP database Member states have started to adopt the implementing regulation for imposing reporting and bookkeeping requirements on payment services providers (PSP’s) for their sellers’ activities. This clarifies
On 1 January 2019, the Arab Gulf state of the Kingdom of Bahrain implemented Value Added Tax on non-resident digital or electronic services providers or marketplaces selling to consumers. This was the date when it implemented its 5% VAT regime as part of the Gulf
Australia extended its 10% Goods and Services Tax (GST) to electronic or digital services provided by foreign sellers or marketplaces from 1 July 2017. This includes marketplaces becoming the deemed supplier – Electronic Distribution Platforms EDPs . There is GST registration threshold for non-resident providers of
New draft law indicates foreign providers will face digital services VAT responsibilities In January, Chinese draft VAT law was issued. Aside from consolidating many existing laws, it includes a shift towards imposing VAT compliance obligations on non-resident providers of digital services. It talks of VAT
Quarterly user transaction reporting to help detect VAT fraud Vietnam has joined many countries around the world in requiring digital marketplaces / platforms to provide the tax authorities with detailed reporting on their sellers or users transactions. Marketplace operators must now provide the following levels
2023 implementation of VAT includes on non-resident providers of e-services The northeastern South American state of Suriname VAT implementation on 1 January 2023 includes an obligation for non-resident providers of digital or electronic services to register and collect VAT. There is a VAT registration thresholds
