Recent developments in global VAT taxation of e-commerce activities and digital services tax in July 2024
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Highlights
- Azerbaijan’s New E-commerce VAT Regulations for Non-Residents
- Canadian 5% Streaming Tax: Impact on Online Services and Canadian Content Funding
- Egyptian Tax Authority: Regulations and Requirements for E-Commerce Businesses in Egypt
- Amazon’s VAT Services Program Ending: Transitioning to New Provider Guidelines for Sellers
- Japan Designates Digital Platforms as Deemed Suppliers for Consumption Tax
- Peru Implements 18% VAT on Digital Services: New Regulations and Obligations for Nonresidents
- New VAT Obligations for Online Sellers from EAEU Countries Selling to Individuals in Russia
- South Africa – SARS Ends 15% Import VAT Exemption for Low-Value Consignments from September 2024
- Turkiye reduces allowed value limits on and increases duties applicable to B2C e-commerce shipments
- Amazon to End Call-Off Stock Program for Sellers: What You Need to Know
Azerbaijan
- Azerbaijan’s New E-commerce VAT Regulations for Non-Residents
- Azerbaijan VAT Registration for Non-Residents Engaged in E-Commerce
Canada
Egypt
Europe
India
- GST Ruling for Rapido: The Dilemma of Appropriate GST in India’s Digital Economy
- Finance Ministry to Review GST Rates on Digital News Subscription: Potential Reduction Expected
Italy
Japan
- Japan Designates Digital Platforms as Deemed Suppliers for Consumption Tax
- Japan Consumption Tax digital services update
- Japan’s New Consumption Tax Rules for Digital Platforms: Overview and Obligations for Operators
- Japan’s New Consumption Tax Rules for Online Platforms: Guidance for Businesses Effective April 2025
Latin America
Montenegro
Nepal
Netherlands
Peru
- Peru Implements 18% VAT on Digital Services: New Regulations and Obligations for Nonresidents
- Peru Implements New VAT Rules for Non-Resident Digital Service Providers
- Peru Implements “Netflix Tax” on Digital Platforms to Expand Tax Base and Compliance Requirements
- Peru Implements New VAT on Digital Services for B2C Transactions: What You Need to Know
- Peru Introduces VAT on Digital Services: Implications for Foreign Providers and Tax Compliance
- Peru – VAT on Digital Services
- Peru Implements VAT Law for B2C Digital Services: International Tax Update
- Peru’s New Tax Laws for Digital Services and Online Goods: What You Need to Know
- Peru Introduces VAT on Cross-Border Digital Services: What Businesses Need to Know
- Peru Imposes VAT on Cross-Border Digital Services
- Peru modifies tax laws for digital services and intangible goods in Official Gazette decree.
- Peru: New Tax Legislation for Digital Services and Online Goods
- Peru Withholding VAT non-resident digital services Oct 2024
- Peru Implements New VAT Rules for Digital Services and Online Purchases
- Peru’s New VAT Regulations: Digital Services and Intangible Goods Import Included
- Peru enacts rules for levying 18% VAT on use of digital services by individuals
- Peru Implements New Rules for Collection of VAT (IGV) on B2C Digital Services
Philippines
- Philippine Government Notes Industry Support for Extension of 12% VAT to Foreign Digital Service Providers
- Netflix Expresses Strong Support for 12% VAT on Foreign Digital Service Providers in Philippines
- Recto Confident President Marcos Will Sign VAT on Foreign Digital Services Bill
Puerto Rico
Russia
- New VAT Obligations for Online Sellers from EAEU Countries Selling to Individuals in Russia
- When should sellers of goods to individuals in Russia from EAEU pay VAT in Russia?
- Russia Clarifies VAT Collection on Digital Services for Non-Resident Entities
- Russia clarifies VAT rules for digital services provided by non-residents to Russian entities
Slovakia
South Africa
- Consolidated Regulations: Electronic Services Definition Amendment – Value-Added Tax Act 1 August 2024
- SARS Ends 15% Import VAT Exemption for Low-Value Consignments from September 2024
- South Africa introduces VAT for low-cost e-commerce products
- South Africa VAT on digital services non-residents; B2B reverse charge
Sri Lanka
Switzerland
- Switzerland’s VAT Reform: Key Changes Effective 2025 Approved by Federal Council
- Switzerland’s VAT Act Amendments: Digital Platform Rules and Service Exemptions Update for 2025
- Swiss Federal Council Approves Changes to VAT Ordinance for New Digital Platform Requirements, Annual Returns for Small Taxpayers, and Flat-Rate…
- Swiss Government Approves 2025 Start for Comprehensive VAT Reforms to Simplify Tax Compliance
Turkey
- Turkiye reduces allowed value limits on and increases duties applicable to B2C e-commerce shipments
- Turkey Implements Drastic Tax Changes to Curb Cross-Border Ecommerce Growth
Ukraine
- Business urges Verkhovna Rada to reduce VAT-free parcels to 45 euros for international shipments.
- Tax Benefits for International Express Shipments up to 150 Euros Favor Largest Companies, Says Hetmantsev
United Kingdom
- HMRC Collection – VAT One Stop Shop scheme
- HMRC Guidance – Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU
- HMRC publishes additional guidance on reporting rules for digital platforms
- Court of Appeal Overturns High Court Ruling on VAT Treatment of Private Hire Operators
- HMRC Guidance on Reporting Rules for UK Digital Platform Operators: OECD Implementation 2024
- UK HMRC Guidelines for Digital Platform Reporting: Reporting Rules and Requirements for Platform Operators
- New HMRC Guidance: Reporting Rules for Digital Platforms Explained by ICAEW Insights
- Updated List of Registered Businesses for Fulfilment House Due Diligence Scheme by HMRC
- Appeal Allowed: Petmaster Ltd v Revenue and Customs – Seizure of Goods Decision [2024] UKFTT 718
United States
- Illinois Extends the Destination-Based Sourcing Rules to All Retailers
- Navigating Sales Tax on Shopify: Tips for Small E-Commerce Businesses to Stay Compliant
- Illinois Implements Destination-Based Sourcing Rules for Fair Tax Collection Starting 2025
- Navigating Home Rule Jurisdictions: Sales and Use Tax Challenges for Remote Sellers
- California expands online marketplaces’ information collection requirements
- Tennessee Marketplace Sales Tax Update for Facilitators: New Rules Effective July 1, 2024
- Recent Updates and Changes in Sales Tax Compliance: What You Need to Know
- US Illinois out-of-state sales tax 2025 reforms
- Emerging Trends in Sales Tax Compliance for SaaS Businesses: 2024 and Beyond
- Navigating the Future: Fuel Taxes, Retail Delivery Fees, and the Evolution of eCommerce
- Navigating Sales and Use Tax Nexus: Physical vs. Economic Criteria for Compliance and Operations
- Illinois Law: In-State Presence and Sourcing for Retailers
- The Significance of Determining Taxability for Business Success: A Comprehensive Guide
- Tennessee Implements New Sourcing Provisions in Sales and Use Tax Laws
- Missouri Law Exempts Streaming Services from Local Franchise Fees: Implications for Tax Policy and Infrastructure
- The Ultimate Sales Tax Guide for SaaS Businesses: Expert Tips to Boost Your Mojo
- Navigating Cross-Border eCommerce Sales Tax: Compliance Challenges and Strategies for Online Businesses
- What Are Sales Tax Holidays and How Can They Help Your Ecommerce Business?
- Colorado Internet Retailer Settles Sales Tax Dispute with Lakewood City Over 2018-2021 Assessments
- Navigating Sales and Use Tax Nexus: Economic and Physical Considerations for Businesses
- What Is Click Through Nexus?
- US Requests Consultations with Canada Over New Digital Services Tax: Trade Dispute Initiated
Vietnam
- Vietnam’s Enhanced Tax Administration for E-Commerce: Key Directives and Strategies for Effective Implementation
- Legislative Workshop: Strengthening VAT Supervision for E-commerce Revenue Growth
World
- Taxation of Digital Economy – Latest Developments as of July 25, 2024
- Global VAT & GST on Digital Services: Complete Guide
- Amazon VAT Services Program Ending: Impact on Online Vendors and Next Steps
- Amazon to End Call-Off Stock Program for Sellers: What You Need to Know
- Global VAT Revolution in E-commerce and Digital Services Tax – July 2024 Update!
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