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AFRICA REGION
- OECD Releases New Toolkit to Strengthen the Effective Collection of VAT on e-Commerce in Africa
- OECD: New toolkit to strengthen effective collection of VAT on e-commerce in Africa
ARGENTINA
- Argentina Announces VAT On Gig And Sharing Economy Sales
- Argentina e-commerce gig & sharing marketplace VAT deemed supplier – 2023
- Argentina Gazettes Resolution Providing Special VAT Regime for Digital Platforms
- Argentina VAT on digital services update
- Resolution Providing Special VAT Regime for Digital Platforms
AUSTRALIA
- Australia introduces Sharing Economy Reporting Regime from 1 July 2023
- Australia Tax Agency Announces Withdrawal of GST Ruling on Taxation of Digital Supplies by Nonresidents
- How will Peppol help my business?
- Withdrawal of GST on Digital Products from Non-Resident Suppliers
BAHAMAS
- Intuit Ltd. (Quickbooks) to Remit VAT to Tax Authorities on Behalf of Subscribers
- Quickbooks to Remit VAT to The Bahamas Government
BAHRAIN
BELARUS
BELGIUM
- Belgium: Storage & E-Commerce for non-established companies
- VAT and Internet sales in Belgium: Past years are checked and heavy fines!
- VAT and internet sales Belgium: check old years and hefty fines!
CAMBODIA
- Amendment on implementation of VAT on e-commerce
- Non-Resident VAT E-Commerce Update
- Reminds Non-Residents of Obligation for Simplified VAT Registration
- Simplified VAT Registration
- VAT on foreign goods & digital services update
CANADA
- British Columbia amends PST rules for online marketplace facilitators and services
- Canada British Columbia marketplace PST obligations
- Canada Québec sales tax digital services
- Supreme Court of British Columbia Says Cloud Computing Products Are Not Subject to Sales Tax
CHINA
COLOMBIA
CZECH REPUBLIC
- Getting VAT Registered in the Czech Republic for the E-Commerce
- VAT obligations of digital transport service providers (e.g. Uber)
EGYPT
- Egypt to launch simplified VAT registration for non-resident companies selling digital services
- New Amendments to VAT act Executive Regulation No. 66 of 2017
EUROPEAN UNION
- AmCham EU Recommendations to the Swedish Presidency of the Council of the European Union – Nothing on ViDA ….
- Digital Services Taxes in the European Union: What Can We Expect?
- EU OSS and IOSS VAT Standard Audit File (SAF OSS)
- EU VAT in the Digital Age timetable 2023 to 2028
- EU VAT on B2C digital services – MOSS & OSS
- EU VAT Reform: Timeline
- EU VAT Reforms Tracker
- Group on the Future of VAT (GFV) – VAT treatment of the travel and tourism sector
- Obvious errors corrected in a number of language versions Council Directive (EU) 2017/2455
- Selling on electronic interfaces – who is accountable for VAT?
- The EU’s Ambitious Proposed VAT Rules for the Digital Age
- The Library of VAT in the Digital Age (VIDA)
- Understand the latest EU tax laws and changes
- What Non-EU countries need to know about IOSS & OSS
- Charities: VAT on B2C e-commerce in the EU and UK
FINLAND
FRANCE
- Bofip on ”Special case of e-commerce deliveries”
- com reaches 135 million dollar settlement with French tax authorities
- Guidance: Person liable for the tax – Special case of e-commerce operations facilitated by means of electronic interfaces
- Guidance: Scope and territoriality – Taxable transactions due to their nature – Transactions concerned – Special case of e-commerce deliveries
GCC
GERMANY
- 2022 Annual Tax Act: Obligations for payment service providers and 0% for photovoltaic systems
- Tax compliance management: Germany is taking it seriously
- VAT Act amended by Annual Tax Act 2022
GHANA
GREECE
HUNGARY
- How long do you have to register with the Hungarian NTCA as a digital platform operator, and how do you do it?
- IOSS Regime information booklet 2023
- New obligations for digital platform operators in Hungary have been published
- Tax Agency Issues 2023 Information Booklet on IOSS Regime
INDIA
- India to review rules on how it taxes foreign digital services
- Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services”
- Union Budget 2023: India Proposes GST Amendments to Scope of Online Information and Database Access Retrieval, Penalty for Offences by…
INDONESIA
ISRAEL
- Foreign Residents’ VAT Liability with respect to Importing Digital Services to Israel
- Israel VAT foreign digital services 2023 budget
- Proposal to amend the VAT Law for efficient collection of Digital Service taxes
ITALY
- “One Stop Shop” regime, simpler VAT obligations
- New rules for e-commerce according to the new Consumer Code in Italy
- Online language courses subject to VAT in the country of recipient
- Ruling 58: OSS scheme – Irish entity performs intra EU B2C sales – Italian 3rd party arranges pick and pack
- Ruling 74: Applicability of the IOSS regime to sales made under ”drop shipping” to flat-rate customers and regular business customers
- Ruling 77: IOSS rules for platforms – intrinsic value and identification of supplier
- Tax Authorities Clarify VAT Treatment of Online Games Activities
JAPAN
JERSEY
- Jersey foreign e-commerce and marketplaces GST July 2023
- Jersey to apply GST on e-commerce supplies from July 2023
KENYA
- Google, Other Global Tech Firms Start Charging 16% VAT in Kenya
- Kenya To Introduce Digital VAT Regime
- Kenya VAT on non-resident digital services – update
- Tech firms to start applying standard 16% VAT on digital services
- VAT consequences of the Finance Act, 2022
LATIN AMERICA
LITHUANIA
MALAYSIA
- Legislation and online portal for sales tax on “low value goods”
- Malaysia Explains New GST Regime For Low-Value Goods, (Jan 5, 2023)
- Malaysia Postpones Imposition of Sales Tax on Low Value Goods
- Malaysia Sales Tax on low-value B2C imported goods March 2023
- Malaysia Will Levy Sales Tax on Low Value Goods Beginning in April 2023
- Postponement of certain indirect taxes announced
- Q&As regarding service tax on digital services and implementation of sales tax on low value goods
- Sales Tax (Low Value Goods) Regulations 2022
- Sales Tax on Low Value Goods in Malaysia Postponed
- Summary of income and indirect tax developments (January 2023)
MALTA
MEXICO
- List of 177 registered foreign providers of digital services (as of 31 December 2022)
- List of 182 registered foreign providers of digital services (as of 28 February 2023)
- List of VAT Registered Nonresident Digital Service Providers
- Mexico VAT digital services non-resident providers update
NETHERLANDS
- Answering questions about report ‘VAT on cross-border digital services; Enforcement by the Tax and Customs Administration’
- Facility OSS system will be available by December 2023 at the latest
- Receive a return shipment? Note the recovery of VAT
- VAT rules for E-Commerce in the EU and Switzerland: an update
NEW ZEALAND
- Summary of Tax policy March 2023 – New Zealand
- Update on bill including GST measures and dual-resident company tax changes
NIGERIA
NORWAY
- Changes to the VAT legislation regarding the simplified registration scheme for electronic services
- Cross-Border VAT Updates
- Norway makes remotely delivered services taxable in its territory
- VOEC scheme approved
PHILIPPINES
- Draft legislation to impose VAT on digital services
- New bill seeks to impose VAT on digital transactions
- Philippines Proposes the Introduction of VAT Obligations for Foreign Digital Service Providers
- The uncharted waters of taxing digital services
POLAND
- New Recording Obligations for Payment Service Providers
- Poland Introduces Enforcement Mechanism for VAT Recovery Under EU Special Schemes for Electronically Supplied Services
SINGAPORE
- New GST rules for non-resident companies
- Singapore Tax Agency Updates GST e-Tax Guides on Various Topics
- Singapore updates Low Value Goods GST policy
SOUTH AFRICA
- New Binding General Ruling on VAT Requirements for Electronic Service Providers
- Practical considerations for foreign suppliers of electronic services to South African customers
- South Africa Tax Agency Issues Binding General Ruling on VAT Requirements for Electronic Service Providers
- South Africa VAT on digital services by non-residents
SPAIN
SRI LANKA
SURINAME
SWEDEN
SWITZERLAND
- All Online Retailers will Pay VAT
- Switzerland ends foreign VAT registration threshold for B2C e-commerce
- Switzerland progresses 4% streaming tax via VAT return
TAIWAN
TANZANIA
- Making digital tax work for Tanzania
- New Online Tax Filing System for Non-Resident Digital Service Providers
- Non-resident Electronic Service Suppliers – Registration
- Tanzania VAT on digital services non-resident providers – update
UNITED ARAB EMIRATES
- Amendment to VAT executive regulations concerning e-commerce supplies
- Dubai reinstates former import value threshold of consignments
- MoF issues Ministerial Decision on the Criteria and Conditions for Electronic Commerce for Record Keeping of Supplies Made
- New E-Commerce VAT Reporting Rules in the United Arab Emirates
- The United Arab Emirates Introduces New E-commerce Related VAT Obligations
- UAE provides criteria and conditions for reporting e-Commerce obligations
- VAT Public Clarification P033 – Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants
UNITED KINGDOM
- Frozen Threshold Pulls More Within the VAT System
- HMRC Guidance: Charging VAT on goods sold direct to customers in the UK
- HMRC Guidance: Charging VAT when using an online marketplace to sell goods to customers in the UK
- HMRC Guidance: VAT and overseas goods sent to the UK and returned to the seller
- Import One-Stop Shop (I-OSS) – All you need to know
- Online Sales Tax: Policy Consultation (decision not to proceed with such a tax)
- Saffery VAT Update – January 2023
- Selling goods using an online marketplace – new guidance
UNITED STATES
- 2023 Sales Tax Trends: Digital Taxes Take Off
- A B2B Online Platform Does Not Meet Florida’s Definition of a Marketplace Facilitator
- California Economic Nexus: Sales Tax Requirements for Out-of-State Businesses
- California will require marketplace facilitators to collect information from high-volume sellers
- California: February 7 Public Hearing Scheduled for Proposed Marketplace Sales Rule
- CBP expands volunteer e-commerce data-sharing pilot program
- Economic nexus overview – All states with Sales Tax now active
- Federal: US Supreme Court Asked to Review Case Disregarding Dilworth and Upholding Constitutionality of Taxation
- Florida DOR Ruling Addresses Whether Online Marketplace Constitutes a Marketplace Provider
- Getting digital with sales tax in 2023
- B. 170: Understanding the Proposed Digital Tax in Georgia
- Illinois Amends Administrative Code to Address Specifics of Leveling the Playfield for Out of State Sellers
- Louisiana: Draft Proposed New Rules and Bulletin on Remote Sellers and Marketplace Facilitators
- Maryland Supreme Court Agrees to Review Case Invalidating Gross Receipts Tax on Digital Ad Services
- Massachusetts Supreme Court Rejects Cookie Nexus
- Massachusetts Supreme Judicial Court Affirms that DOR Cannot Enforce Wayfair Retroactively
- Minnesota DOR Explains Marketplace Provider Collection and Remittance Requirements and Exemptions
- Minnesota: Guidance on Tax Liability for Marketplace Providers Updated
- Missouri DOR Proposes Amended and New Rules on Drop Shipments and Marketplace Facilitators
- Missouri: Rule Amendments Proposed for Comment Reflect Post-Wayfair Nexus Standard for Vendors
- North Carolina: Private Letter Ruling Addresses if Online Platform is a Marketplace Facilitator
- North Carolina: Taxpayer Did Not Meet the Definition of “Marketplace Facilitator”
- Oklahoma: Guidance Explains Scope of Marketplace Facilitator Collection and Remittance Obligations
- Online ticket marketplace liable for sales and use tax (Wisconsin)
- Platform Economy: Will The Real Tax Collector Please Stand Up?
- Retailers/ecommerce companies face special sales tax challenges
- Sales and use tax changes (Missouri)
- Sales tax guidance for marketplace providers (Minnesota)
- Sales tax refunds on software and hardware (Florida)
- Sourcing of local sales tax on internet orders (Texas)
- South Dakota Legislative Proposal: Revise Remote Seller Criteria to Remove 200 Transaction Threshold
- South Dakota Removing Transaction Threshold for Remote Sellers
- South Dakota Revises Remote Sellers Threshold
- South Dakota: New Law Removes 200-Transaction Threshold from Wayfair Economic Nexus Statute
- Taxation of digital products and services and software (multistate)
- Taxpayer Doesn’t Meet Definition of Marketplace Facilitator in North Carolina
- Texas Comptroller of Public Accounts Explains Policy on Remote Sellers and Marketplaces
- Texas Economic Nexus: Sales Tax Requirements for Out-of-State Businesses
- US Georgia 4% sales tax proposal for digital services
- US South Dakota ends foreign seller sales tax transaction threshold July 2023
- Wayfair still key in nexus judgments
VIETNAM
WORLD
- Developing Countries Eye More Tax Revenue From Online Sales
- Did you already join our LinkedIn Groups on …
- Digital Services Tax (DST) to continue and threaten new trade battles?
- Does Fiscalization Affect E-Commerce?
- Global developments on E-Commerce/Electronic Services and VAT/Digital Services Tax
- How do you scale your e-commerce business internationally and remain tax compliant?
- KPMG Review on Global Indirect Tax 2022 and Outlook for 2023
- Model Reporting Rules for Digital Platforms: FAQ
- OECD Tax Talks #20 (Feb 27, 2023) – Slides shared on VAT
- OECD: Developing Countries Eye More Tax Revenue From Online Sales
