Gulf state likely to launch VAT regime 2023, including obligations for non-resident service providers and marketplaces Kuwait’s 2023 VAT implementation potential plan means that non-resident providers of telecommunications, broadcast and digital or electronic services can expect to be obliged to VAT register and charge 5%
Barbados implemented its Value Added Tax on non-resident providers of digital services (and goods bought online from abroad) in December 2019. There is no guidance on the position of marketplaces and their shared liabilities. Follow VAT Calc’s global VAT and GST on digital services tracker for live
Caribbean state consults on levying VAT on e-services from non-resident providers and marketplaces The Caribbean state of the Dominican Repulic is consulting on imposing Value Added Tax on foreign digital or electronic service providers. It would join over 90 other countries that have followed the
Puerto Rico has imposed Sales Tax collection and remittance obligations on facilitating marketplaces starting 1 January 2020. This was a retrospective move with the legislation passing in December 2020. The Puerto Rico current sales tax rate is 10.5%. Puerto Rico has introduced the ‘mail-order’ obligation
Withholding VAT and INR collections both due on non-resident digital services Paraguay has launched a new INR (income tax on digital services) registration and reporting regime for non-resident providers of e-services to consumers. This applies from 1 January 2022. This is in addition to Withholding
The Indian Ocean Island state of Mauritius introduced legislation to impose its Value Added Tax on non-resident suppliers of digital or electronic services to consumers in 2020. There is a MUR 6million VAT registration threshold (approx €120,000) per annum. B2B transactions are zero-rated, allowing the
The Organisation for Economic Cooperation and Development (OECD) has issued optional guidance for countries on their requirements for reporting taxable transactions of goods and ride sharing / rental of transport. This adds to the OECD’s 2020 guidance on the reporting gig economy services offered via
Serbia implemented Value Added Tax obligations on foreign providers and marketplaces for digital or electronic services to consumers from 1 April 2017. There is a VAT registration threshold of RSD 8million (approx €68,000) per annum sales (to be confirmed on non-residents). The current VAT rate
Foreign providers of electronic or digital B2B and B2C VAT obligations Zimbabwe imposed Value Added Tax on digital and broadcast services provided by non-resident providers or marketplaces to its consumers and businesses from 1 January 2020. This requires a VAT registration once over the VAT
Uganda confirmed the VAT obligations for non-resident suppliers of B2C electronic or digital services from July 2018. This includes the obligation to VAT register once over the threshold of UGX 150m, but no requirement to appoint a fiscal representative. The current VAT rate in Uganda
