Annual seller transaction reporting to follow OECD recommendations The West African country of Benin is joining many other countries in looking to online digital platform operators to combat VAT fraud. In 2025 draft budget, proposal includes obliging marketplaces and similar intermediaries to report on the
15% on non-resident electronic services The East African semi-autonomous jurisdiction of Tanzania Zanzibar has imposed its 15% VAT on non-resident providers of digital services to consumers. This was introduced in the August Zanzibar Finance Act (FA) 2024. This confirms earlier regulations from 2022. It is
US presidential election means OECD Pillar 1 tax agreement unlikely Digital Service Taxes back on agenda with risk to tariff retaliation The OECD’s negotiations with around 120 counties on rewriting the rules on taxing cross-border digital services (‘Pillar 1′) is now in peril following the
Foreign providers liable to register and collect VAT on B2C electronic services The East African state of Federal Democratic Republic of Ethiopia extended VAT collection obligations to non-resident providers of digital services in August 2024. This was provided under the VAT Proclamation 1341/2024. This includes
Foreign providers liable to register and collect VAT on electronic services The Pacific Ocean island country of Republic of Kiribati imposes 12.5% Value Added Tax collection obligations on non-resident providers of digital or electronic services to local consumers. See the Value Added Tax Act, 2013
Foreign providers liable to register and collect VAT on electronic services The South Pacific French territory of New Caledonia imposes its 11% standard Taxe Générale à la Consommation, TGC or VAT collection obligations on non-resident providers of digital or electronic services to local consumers. This
Foreign providers liable to register and collect VAT on electronic, broadcast and telecoms services The French Riveria city-state of Monaco imposes 20% Value Added Tax on sales of digital or electronic services to its consumers. Whilst not part of France or the European Union, Monaco
Non-residents liable to register and collect VAT on e-services The Caribbean island state of Curaçao imposes 6% Sales Tax collection obligations on foreign providers of digital or electronic services to local consumers. There is not VAT registration threshold for foreign providers. And there are no
Implementation to align with EU rules on taxation in location of consumption The Balkan state of Montenegro has imposed Value Added Tax on non-resident providers of digital services. It obliges foreign providers to register, collect and remit 17% VAT to the Indirect Taxation Authority. Check
July 2024: B2C 18% liabilities; reverse charge for B2B transactions Following the 2023 Finance Act, the Ministry of Finance has confirmed the obligations for registration of non-resident providers of digital services to consumer to VAT register from 1 July 2024 (originally April 2024). B2B supplies
