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
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
CBS/IBS new regime brings foreign providers into tax net As part of the agreed implementation of VAT in Brazil, non-resident providers of digital services will become liable for collection of the new indirect taxes. This includes marketplaces or digital platforms acting on behalf of Brazilian
BC retrospectively broadens PST net on software The Canadian province of British Columbia has retrospectively widened the Provincial Sales Tax net on software. The change removes the limit of sales tax obligations from just ‘software programs’ to software. This means many digital services that did
2025 Tax Reform Package: Consumption Tax calculation and collection obligations for online platforms Japan has become the latest country to impose the obligations for online digital platforms to charge and remit Consumption Tax for digital services transactions by non-resident providers on their marketplaces. In the
VAT on digital services to be extended to non-resident providers Bolivia’s Servicio de impuestos nacionales (SIN) is to relaunch plans to extend VAT obligations to non-resident providers of digital services. This is likely to start again on 1 July 2024. Key obligations proposed include: Taxable
Simplified VAT compliance for foreign e-services and goods sellers & marketplaces Nigeria’s Federal Inland Revenue Service (FIRS) has delayed start date for non-resident businesses to register for the supplies of e-commerce goods through digital platforms. The plan had been a 1 January 2024 start date.
Non-residents liable to register and collect VAT on e-services The North Macedonian Ministry of Finance has imposed Value Added Tax on digital and telecommunications services provided by non-resident providers from 1 January 2024. This includes the appointment of fiscal representative. The imposition of VAT on
Côte d’Ivoire launches simplified VAT compliance regime for non-residents The Directorate General for Taxation for Ivory Coast is to introduce a simplified VAT compliance service for foreign providers of digital services on a B2C and B2B basis. This will come into effect from 9 April
