Latest global developments on VAT on Digital Services – many countries have implemented it already

Africa

• Digital Giants and VAT in Africa
• Egypt imposes 14% VAT on online delivery services
• Kenya: VAT on Digital Services as of Jan 1, 2021, draft finance bill 2021 intebds to extend the scope
• Nigeria VAT obligations for B2C and B2B digital supplies from non-residents
• Uganda: Parliament passes 12% tax on internet data
• Spotify is already collecting VAT from Zimbabweans

Asia

• Taxation on E-Commerce in South-East Asia
• Bangladesh: BRAC Bank joins Bangladesh govt VAT online project
• Indonesia Collects 1.65 Trillion Rupiah from Digital VAT in 1H
• Kazakhstan: VAT on digital services as of 2022
• Singapore: New GST on imported services and low value goods
• Taiwan Warns E-Services Providers To Register For VAT
• Thailand: Guide regarding VAT and electronic services provided by non-residents

Europe

• Russia’s law on activities of foreign Internet companies in Russia signed by the President
• Ukraine: VAT on digital goods and services as of 2022

Latin America

• Bolivia: Bill that would impose VAT on digital services
• Chile: VAT on digital services since Oct 2020, clarifications issued recently
• Costa Rica: VAT on Cross-border digital services
• Ecuador: VAT on digital services since Sept 16, 2020
• El Salvador assessing options to apply VAT on foreign-supplied digital services
• Guatemala: VAT withholding implemented as of July 1, 2021
• Mexico: Tax Administration Updates List of Non-Resident Digital Service Providers Registered for VAT Purposes

North America

• Canada introduces new GST/HST regime for non-resident businesses
• Canada: Britisch Colombia’s expanded PST requirements will apply as from 1 April 2021

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