VAT obligations for non-resident providers of e-services Uzbekistan introduced VAT obligations in its Tax Code on non-resident providers and intermediaries for B2C digital or electronic services from 1 January 2020. There is no VAT registration threshold, and returns must be filed monthly. There is av
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 +
Bangladesh implemented Value Added Tax obligations on non-resident providers of digital services to its consumers on 1 July 2019. Generally, the reduced VAT rate of 5% applies – but there are many exceptions when the standard 15% is imposed (e.g. social media). VAT applies to
Kosovo introduced Value Added Tax on non-resident providers and digital marketplaces of digital or electronic services to its consumers from 1 September 2015. There is no VAT registration threshold for non-residents, and a Fiscal Representative must be appointed. The current VAT rate in Kosovo is
Cameroon imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers and marketplace operators from 1 January 2020. This covers any supplies via electronic platforms and the commissions received by the platform owners. Foreign providers must appoint
States disharmonies on sales tax for digital goods and services There is no federal-level Sales Tax in the United States. 45 (and District of Columbia) of the 50 US states impose a local Sales Tax, and then there is approximately 13,000 further local cities, counties
E-services by non-residents subject to 13% VAT collections The Central American country of Costa Rica implemented Value Added Tax on non-resident providers and intermediaries of digital or electronic services from 1 October 2020. The includes an option to VAT register to collect VAT, or face
3 reforms: e-invoicing and digital reporting requirements (DRR); platform gig & sharing economies and e-commerce; and Single EU registration number – extension of OSS to all B2C and certain B2B The European Commission (EC) will shortly be initiating the next rounds of its ‘VAT in
The EU e-commerce VAT package launch on 1 July 2021 aimed to simplify Value Added Tax reporting for sellers, but also reduce fraud and give marketplaces a new role taking on VAT obligations of their sellers. The reforms implemented captured non-EU sellers and marketplaces selling to EU
Withdrawal of Value Added Tax exemption on imports below $75 Israel is set to follow many countries be implementing VAT on low-value goods consignments sold to its consumers from 1 January 2022 at the earliest per the much-delayed 2021/22 budget from the Finance Ministry. Any
