- Proposed amendments to the VAT law on cross-border provision of digital services in Zambia
- The regime applies to cross-border electronic services provided by nonresidents
- Nonresidents are required to appoint a tax agent in Zambia and register them with the tax authority
- A nonresident may apply for an exemption from appointing a tax agent
- Recipients of services from nonresidents may be responsible for self-assessing and remitting VAT in specified cases, but not for cross-border electronic services
- The current VAT regime has faced challenges, and the proposed changes have undefined aspects
- The Zambian Revenue Authority is expected to release further clarification in February 2024.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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