VAT on digital services

OECD tax reforms unlikely following US election; DST & trade retaliation risks

15 November 2024 in

Digital Services Tax

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

Eithiopia VAT on non-resident digital services

24 September 2024 in

Ethiopia

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

Kiribati VAT on non-resident digital services

13 September 2024 in

Kiribati

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

New Caledonia VAT on foreign digital services

12 September 2024 in

New Caledonia

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

Monaco VAT on non-resident digital services

11 September 2024 in

Monaco

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

Curaçao Sales Tax on foreign digital services

6 September 2024 in

Curaçao

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

Montenegro VAT on B2C digital services

5 September 2024 in

Montenegro

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

Senegal VAT foreign digital services July 2024

10 June 2024 in

Senegal

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

Kenya withdraws 1.5% Digital Services Tax 2025

25 May 2024 in

digital services

Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenya has brought forward in the draft Tax Laws (Amendment) Bill 2024 plans to replace its existing 2021 1.5% Digital Services Tax (DST) as it withdraws its objections

Madagascar VAT on non-resident digital services

19 May 2024 in

Cameroon

Fiscal representatives register and report VAT on behalf of foreign providers Madagascar imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers via local fiscal representatives. Where a non-resident provider B2B or B2B digital services, it

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