Recent Global E-Commerce VAT/Indirect Tax developments – An overview

Based on posts made on www.vatupdate.com May 1 – May 13, 2023

 

AFRICA REGION

• GVC Webinar – Recorded session – Keeping up with the Digital Economy – Strategies for VAT Compliance in Africa

AUSTRIA

• Measures to combat VAT fraud through payment service provider reporting obligations

BENIN

• Benin imposes VAT on B2C digital services

BOSNIA AND HERZEGOVINA

• Bosnia and Herzegovina taxes B2C digital services for non-resident traders with VAT

CAMBODIA

• GDT Brings in $20.9M of E-Commerce VAT over Q1

CANADA

• Proposed tax measures in Bill C-47 and implications for non-resident VAT

EGYPT

• Egypt introduces VAT guidelines for nonresident providers of remote digital and electronic services

EUROPEAN UNION

• How bringing VAT into the digital age can help restore a level playing-field in the hospitality sector

INDONESIA

• Mechanism To Designate Foreign And Domestic E-Commerce Providers As VAT Collectors.

ITALY

• The “anomalous” refund can be used to recover VAT erroneously paid in Italy on distance sales relevant abroad carried out until 30 June 2021

KENYA

• Application of VAT on Digital Services Provided by Non-Residents
• Kenya 3% Cryptoassets and 15% Content Creator Taxes
• Key measures proposed in Finance Bill 2023 and implications for non-residents and Digital Asset
• New Kenya Law Proposes Expansion of Digital Marketplace Tax Base

MALAYSIA

• Imposition of sales tax on low value goods imported into Malaysia

NEW ZEALAND

• New Zealand’s Finance and Expenditure Committee (FEC) recommends GST changes to the Taxation Bill

SINGAPORE

• How GST Liability is Assessed on Low Value Goods Transactions in Singapore

TANZANIA

• Non-resident electronic services providers should use the online tax return filing portal

UNITED ARAB EMIRATES

• Federal Tax Authority Organises an Awareness Session on the Amendments to Emirates’ Reporting for Electronic Commerce Supplies

UNITED ARAB EMIRATES

• Ministerial Decision on the Criteria and Conditions for Electronic Commerce for Record Keeping of the Supplies Made

UNITED STATES

• Charging sales tax based on an IP address
• Georgia: New Law Taxes Certain Retail Purchases and Sales of Specified Digital Products
• How Louisiana Sales Tax Continues to Evolve
• South Dakota Sales Tax Continues to Evolve
• State by State Guide to Economic Nexus
• States Where Sales Tax Notice and Reporting Requirements Still Matter (Regardless of Economic Nexus Thresholds)

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