With so much focus on the new rules per 1 July 2021 for the European Union (and the UK a few months earlier), we thought it would be useful to refresh some developments that took place in other regions/countries in the last few months.
WORLD
- Amazon VAT Calculation Service: difference to hellotax
- Digital platforms should assist tax compliance efforts, OECD says
- From Use and Enjoyment to Geolocation: A Crossover from VAT to DST?
- IMF: Administering the VAT on Imported Digital Services and Low-Value Imported Goods
- Introduction of real-time payments to e-commerce and in-store transactions are promising use-cases for national payment infrastructures
- MRDP: The OECD’s global tax reporting framework for digital platforms
- OECD addresses VAT issues of sharing and gig economy
- OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”
- Report published on sharing and gig economy and VAT/GST policy and administration
- Taming the Wild West of global Digital Services Tax?
- The success of live streaming and the VAT/GST implications
- The VAT Evolution and Why It’s So Complex Part II: Three Focus Areas for VAT
AFRICA
Africa Region
Egypt
Kenya
- Facebook Will Soon Start Charging VAT for Ads in Kenya
- Netflix hikes rates in Kenya on inclusion of VAT tax charge
- PwC cites hiccups in implementing digital services tax
- Tax measures in Finance Bill, 2021
Nigeria
- Nigeria VAT obligations for B2C and B2B digital supplies from non-residents
- VAT obligations for B2C and B2B digital supplies from non-residents
Uganda
Zimbabwe
AMERICAS
Bolivia
- Bolivia plan to extend VAT to foreign-supplied digital services
- Bolivia Proposes Value-Added Tax on Offshore Digital Providers
- Bolivia’s Congress discusses bill that would impose VAT on digital services provided from abroad
Canada
- BC’s expanded PST requirements will apply as from 1 April 2021
- British Columbia Expands Out-of-Province PST Collection Requirements for Software and Telecommunications
- Canada British Columbia PST on digital services 1 April 2021
- Canada introduces new GST/HST regime for non-resident businesses
- Canada Passes Bill Expanding Sales Tax to Digital Firms
- Canada Provides Guidance on Pending Rules for Non-Resident Digital Economy Businesses
- Canada Revenue Agency Publishes FAQ on Application of GST/HST in Relation to Electronic Commerce Supplies
- Canada to charge sales tax on digital goods and services
- Canada Updates Goods and Services Tax/Harmonized Sales Tax Guidance for Digital Economy Businesses
- Canada’s journey to tax digital property and services
- Canada’s New Sales Tax Rules for Non-Residents Apply 1 July 2021
- Canadian and foreign platform operators face new GST/HST rules effective July 1, 2021
- Fasken Sales Tax Registration Diagnostic Tool
- Federal Budget 2021/22: Implementation Digital Services Tax, GST liability for foreign-based suppliers and digital platforms, ….
- GST/HST Changes Affecting Nonresident US Businesses
- GST/HST for digital economy businesses: Overview
- GST/HST rules for platform operators, scheduled effective 1 July 2021
- Manitoba to tax streaming services and online marketplaces from December 2021
- Netflix says it is ready to collect GST
- New Provincial Sales Tax Registration Requirements Effective 1 April 2021 for Businesses Outside British Colombia, Canada
- New Rules for Digital Service Providers Starting July 2021
- Online marketplaces, accommodation platforms, and streaming service providers to collect and remit retail sales tax (RST)
- Platform Operators — Get Ready for GST/HST Changes on July 1, 2021
- Preparing for Canada GST/HST rule changes: how to be ready for July 1
- What US e-commerce businesses should know about new GST/HST rules in Canada and new VAT rules in the EU
Chile
- Chile clarifies VAT and withholding tax rules for foreign digital services
- Chile Tax Agency Clarifies VAT on Acquisition of Software from Nonresident Providers
- Various indirect tax developments by KPMG
- VAT Applies to Provision of Software as Service by Non-Residents
- VAT Does Not Apply to Provision of Software Development Services by Non-Residents
Costa Rica
Ecuador
El Salvador
Guatemala
- Initiative regarding VAT and digital economy launched by CIAT and Guatemala’s SAT
- New measures to be implemented for control and oversight over electronic commerce
- New online compliance system for VAT withholding to be introduced as from July 2021
Mexico
Puerto Rico
- Puerto Rico Revises Sales and Use Tax Returns for Marketplace Facilitators and Sellers
- Reduced sales and use tax for prepared foods involving marketplace facilitators
United States
- California cities kick back sales tax to online retailers
- California- Tax Relief For Marketplace Facilitators
- Changes to the collection of sales and use taxes and fees by marketplace providers
- Florida DOR Issues Implementation Guidance on New Remote Seller and Marketplace Provider Law
- Florida Enacts Economic Nexus and Marketplace Legislation
- Florida Requires Sales Tax Collection on All In-Person and Online Sales, Effective July 1
- Florida to impose sales tax obligations on foreign sellers?
- Florida to start internet sales tax collection
- Florida: Sales tax economic nexus, marketplace provider laws enacted
- Florida’s Economic Nexus Law: What Does This Mean for You?
- Florida’s plan to charge online sales tax
- Important Updates About Wayfair Legislation In 2021
- Kansas enacts sales tax economic nexus and marketplace legislation
- Kansas: Adoption of marketplace facilitator provisions
- Kansas: Economic Nexus on Some Remote Sellers and Marketplace Facilitators
- Know About Recent Tax Changes In Florida, Maryland and Oregon
- Maine’s Economic Nexus Transaction Count Threshold To Be Removed January 1st, 2022
- Maryland – GST applicable to digital services
- Maryland Issues Revised Guidance on Digital Goods Sales Tax
- Maryland Taxes Digital Products and SaaS, Effective March 14, 2021
- Missouri – The Last State To Enact Economic Nexus Legislation
- Missouri enacts Wayfair legislation
- Missouri to require online stores to collect taxes
- Missouri: Marketplace Facilitator (and More) Bill Pending Signature
- Missouri: Pending Bill Imposes Economic Nexus on Some Remote Sellers and Marketplace Facilitators
- Missouri: remote sellers and marketplace facilitators to collect and remit sales taxe
- Mitigating Sales Tax Exposures through Participation in Voluntary Disclosure Programs
- Nevada Enacts Sales Tax Collection and Remittance Rules for Peer-to-Peer Car Share Programs
- Sales Tax Traps for E-Retailers
- SALT Alert: Florida Adopts Economic Nexus Rules For Sales And Use Taxes
- State-by-State Guide to Sales Tax Nexus Laws
- State-by-State Guide: Where Will Hiring Independent Contractors Create Sales Tax Nexus?
- States Have Benefited From The Wayfair Decision
- Tennessee: New Law Allows Some Customers to File Sales Tax Refund Claims Directly with DOR
- Tennessee: Online Platform Uninvolved with Payment Processing is Not a Marketplace Facilitator
- Texas Refines Marketplace Provider Collection Rules for Sales and Use Taxes and Fees
- The Economic Nexus Transaction Threshold in Wisconsin Has Been Removed
- The Expanded Reach Of States For Sales & Use Tax Purposes – More Than Just E-Commerce Retailers Are Impacted
- U.S. next steps in digital services tax investigations
- US Missouri to tax foreign sales and marketplaces from January 1, 2023
- US state Florida to collect 6% sales tax from e-com firms from Jul 1
- Washington Clarifies Sales Tax Thresholds for Remote Retailers
- Washington DOR Addresses Taxability of Food Delivery Services Involving Online Marketplaces
- Washington DOR Adopts New Rule on Marketplace Facilitator Tax Collection and Reporting
- Washington DOR Releases Draft Rule on Marketplace Facilitator Tax Collection and Reporting
- Wayfair Decision Is Complicating More Than Just Online Sales Tax
- Wayfair Three Years Later- What Has Changed?
- Wayfair update: Florida
- What are the New Mexico Economic Nexus Details?
- What is the Sales Tax Nexus in North Carolina?
- Why Sellers of Software and Digital Goods Must Consider Sales Tax
- Will Online Advertising Create Sales Tax Nexus? State-by-State Guide
Venezuela
ASIA-PACIFIC
Asia Pacific
Australia
- Board of Taxation commences low-value imported goods GST review
- Board of Taxation to review application of GST on low value imported goods
- Review of GST and low-value imported goods
Azerbaijan
- Azerbaijan Tax Ministry Clarifies VAT Rules on International E-Commerce Transactions
- State Tax Service of Azerbaijan talks tax fees for online services
Bangladesh
- Amazon and Google register for VAT with NBR
- BRAC Bank joins Bangladesh govt VAT online project
- Facebook now registered taxpayer in Bangladesh
- Google registers to pay VAT in Bangladesh
Bhutan
Cambodia
- Cambodia Introduces VAT Registration Requirements for Non-Resident E-Commerce Providers
- Cambodia is latest South-East Asia jurisdiction to reveal plans to tax foreign digital businesses
- Cambodia Issues Decree on Tax for E-Commerce Transactions: How Can Businesses Comply?
- Cambodia Issues Implementing Guide for VAT Administration of Foreign E-Commerce Activities
- Cambodia’s new tax on online services will hurt consumers and businesses, says expert
- Implementation mechanism for VAT on foreign e-commerce set out in sub-decree
- Small country, big appetite – Cambodia’s giant tech VAT law one to watch, experts say
- Sub-decree on implementation mechanism for VAT on foreign e-commerce
- VAT and e-commerce transactions
- VAT on Non-Resident E-Commerce Providers
Georgia
India
- e-Commerce and Compliance under Income Tax & GST
- E-Commerce Business Compliances In India
- Govt. proposes Ban on Mis-selling and Fraudulent Flash Sale of Goods and Services on E-Commerce Platforms
- GST on E-Commerce Operators – Detailed Analysis
- No digital tax if goods, services sold via Indian arm of foreign ecommerce players
- Non-resident E-Commerce operator’s taxation in India – Basic understanding
- Only Uber is paying GST on motor cycles rides as E-Commerce Operator; Filed writ to consider its representation
- TCS applicability (GST) | Electronic Commerce Operator
- TDS on e-commerce transaction – Section 194O
- Want to Start an E-commerce business? (Online selling)
Indonesia
- Indonesia Appoints Additional VAT Collectors for New Rules on Taxing Digital Goods and Services
- Indonesia tax on digital services supplied by non-residents
- Phase Eight VAT Collection Entities for Digital Goods, Services
- Update on Value Added Tax on sales of digital products to Indonesian customers
Kazakhstan
- Electronic sales by foreign entities via internet subject to VAT beginning in 2022
- Guidance on VAT Taxation of Foreign Companies Supplying Electronic Goods, Services
- Kazakhstan Parliament Approves Introduction of VAT Obligations for B2C E-Commerce Sales of Goods and Services from 2022
Philippines
Singapore
- GST changes in budget 2021
- GST Changes in Singapore for 2021: How Should Businesses Prepare
- Impending changes to GST rules
- Imposition of GST on low value imported goods and non-digital services
- New GST on imported services and low value goods
- Summary of Responses – Public Consultation on the Draft e-Tax Guides on imported low-value goods and remote services
Taiwan
Thailand
- Foreign e-service businesses liable for VAT
- New VAT rules on e-Services enacted
- Thailand Publishes Guide on VAT on Electronic Services Provided by Non-Residents
Uzbekistan
Vietnam
- Draft Circular on tax administration – Specific guidance on cross-border e-commerce and digital business
- Foreign E-Commerce Providers in Vietnam
EUROPE
Moldova
Russia
- Federal Tax Service Clarifies That VAT Is Deductible When E-Services Are Supplied By Non-Residents
- New requirements for foreign IT companies; VAT and tax implications
Switzerland
Ukraine
- Electronic services: non-residents become VAT payers – the Law is adopted
- Registration obligation in 2022 for electronic services for turnover of Euro 30’000 a year
- Ukraine moves closer to digital services VAT
- Ukraine Parliament Approves Law for VAT on Electronic Services Supplied by Non-Residents (from 2022)
- Ukraine slaps new taxes on foreign tech firms
- VAT on digital services supplied by non-residents
MIDDLE EAST
Israel
- Israel Ministry to Consider Renewing Tax on Internet Purchases
- Making e-commerce in Israel easier – opinion
Saudi Arabia
United Arab Emirates
