- New Caledonia imposes an 11% VAT on non-resident providers of digital services to local consumers
- The VAT registration threshold for foreign providers is XPF 7.5 million
- There are no specific rules shifting obligations to marketplace or digital platform suppliers
Source: vatcalc.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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