Recent developments in global VAT taxation of e-commerce activities and digital services tax in September 2024
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Highlights
- Canada CRA Guidance: New Reporting Rules for Digital Platforms Effective 2024
- E-commerce: EU’s EUR 150 customs duty exemption for B2C sales of imported goods is to be abolished and VAT is to be synced
- Amazon Introduces One-Stop-Shop (OSS) Declaration System for EU Sellers: Simplifying VAT Compliance
- Nepal Introduces New Regulations for Digital Services Tax and VAT in 2081 Law
- Peru postpones effective date to 1 December 2024 for applying 18% VAT on digital services
- President Marcos Jr. to Sign 12% VAT on Foreign Digital Services into Law on Oct. 2
- Russia – MoF clarifies VAT obligations for taxpayers acquiring software rights from non-residents.
- Saudi Arabia – Proposed amendments to VAT regulations, including expansion of VAT obligations of marketplaces
- South Africa to Simplify VAT Rules for Electronic Services with New Amendments by 2025
- Switzerland’s New E-commerce VAT Rules: Implications for Platforms and Suppliers from 2025
- UK HMRC Publishes Guidance on Reporting Rules for Digital Platforms
- WTO Drafts Groundbreaking Global E-commerce Agreement
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Anguilla
Argentina
Austria
Bulgaria
Cambodia
- Cambodia Exempts Non-Resident E-Commerce Suppliers to Financial Institutions from VAT Reverse Charge
- Supplies to Cambodian Financial Institutions by Non-Resident E-Commerce Suppliers Not Subject to VAT
Canada
- Canada CRA Guidance: New Reporting Rules for Digital Platforms Effective 2024
- Understanding Canada’s New Reporting Rules for Digital Platform Operators: A Guide for Compliance
- Understanding the New Reporting Rules for Digital Platform Operators in Canada
Colombia
Denmark
- Online Marketplace for Donated Goods: Tax Exemption and Competition Considerations
- Changed VAT deduction as a result of a changed method for calculating VAT-liable turnover for the sale of used cars covered by the second-hand VAT scheme
Egypt
Ethiopia
Europe
European Union
- E-commerce: EU’s EUR 150 customs duty exemption for B2C sales of imported goods is to be abolished and VAT is to be synced
- Abolishment of EU’s EUR 150 Customs Duty Exemption: Impact on E-commerce Businesses and VAT Sync
- EU, pushed by Germany, prepares to abolish 150 EUR duty-free threshold for low-value products
- Amazon Introduces One-Stop-Shop (OSS) Declaration System for EU Sellers: Simplifying VAT Compliance
- When to Use an EU VAT Number for Amazon: Obligations and Procedures
France
- How to Set Up VAT on WooCommerce: A Comprehensive Guide for E-Commerce Success
- How to Set Up VAT Rates on Shopify: Essential Guide for International Sellers
- New Caledonia’s 11% VAT on Digital Services for Non-Resident Providers: Obligations and Thresholds
Indonesia
Ireland
- Ireland – Sharing Economy and VAT Compliance (Uber case)
- Taxi Drivers in Ireland Worried About VAT on Uber Commissions: Seeking Clarity from Revenue Commissioners
Italy
- New VAT Regulations for Streaming Shows Based on User’s Place of Residence: Expert Analysis
- Understanding VAT Regulations for Streaming Services in Italy: Implications for Businesses and Consumers
- Italy’s VAT Regulations for Streaming Services: Aligning with EU Directives for Consumer-Based Taxation.
Japan
Kazakhstan
Luxembourg
Malta
Nepal
Netherlands
- Extension of default penalty waiver for non-compliance with OSS mechanisms of VAT e-commerce package
Peru
- Peru’s New B2C E-Services VAT Regime: What Non-Residents Need to Know
- VAT on Cross-border Sales of Digital Services from December 1, 2024
- Peru Delays New Rules for VAT Collection on B2C Digital Services Until Further Notice
- Peru Extends Deadline for 18% VAT on Digital Services to December 2024
- Peru Delays 18% VAT on Digital Services to December 2024
- Peru Delays New VAT Rules for Overseas E-Services Suppliers Until December 1, 2024
- Peru Delays Implementation of 18% VAT on Digital Services to December 1, 2024
- Peru postpones effective date to 1 December 2024 for applying 18% VAT on digital services
- Peru Introduces Online Registration for Foreign Entities as VAT Agents in Digital Services
- Peruvian Official Gazette: New Decree Regulates Taxes on Digital Services and Intangible Goods
- Peru Introduces VAT Registry for Online Platforms and Nonresident Digital Service Providers
- Peru Implements New VAT Rules for B2C Digital Services: Regulations Published in Official Gazette
- Peru implements VAT Registry for online platforms and nonresident providers of digital services
- Update – Peru Publishes Implementing Regulations for New Rules for Collection of Value Added Tax (IGV) on B2C Digital Services
Philippines
- President Marcos Jr. to Sign 12% VAT on Foreign Digital Services into Law on Oct. 2
- Philippines Implements 12% VAT on Foreign Digital Services to Boost Local Business Competitiveness
Poland
Russia
- MoF clarifies VAT obligations for taxpayers acquiring software rights from non-residents.
- Russia Clarifies Collection of VAT on Digital Services Provided by a Non-Resident Entity to a Russian Entity
Saudi Arabia
- Proposed amendments to VAT regulations, including expansion of VAT obligations of marketplaces
- Major VAT Changes Coming to KSA in Q3 2024
Slovakia
- Taxi Services in Slovakia: Simplifying Cash Register Use for Digital Platforms like Uber
- Starting a Taxi Service: Requirements and Obligations on Digital Platforms in Slovakia
South Africa
- South Africa to Simplify VAT Rules for Electronic Services with New Amendments by 2025
- Proposed VAT Changes for Electronic Services in South Africa: Public Comment Period Open
Switzerland
- Legal Update: Online Platforms and VAT – Federal Court Decision Analysis
- Switzerland’s New E-commerce VAT Rules: Implications for Platforms and Suppliers from 2025
Tanzania
Thailand
- Legal Changes: Online Sales Platforms to Register for VAT in Thailand for Tax Equity
- New Tax Regulations for E-commerce Businesses and Foreign Online Platforms in Thailand
Ukraine
- Tax implications for non-VAT payer FOP receiving electronic services from non-resident in Ukraine.
- Consequences of VAT for non-VAT payers in Ukraine when receiving e-services from non-residents
United Kingdom
- Report on HMRC’s Efforts to Combat Tax Evasion in High Street and Online Retail
- UK Government Considers Online Sales Tax to Support High Street Retailers Competing with Amazon
- UK HMRC Publishes Guidance on Reporting Rules for Digital Platforms
United States
- Senate Subcommittee Urges Simplification of Remote Sales Tax Collection for Small Businesses
- Marketplace Facilitators: Your Essential Guide to Sales Tax Compliance and Nexus
- Navigating Sales Tax Compliance for Digital Products and Services: A Comprehensive Guide
World
- WTO Drafts Groundbreaking Global E-commerce Agreement
- Global digital trade rules: Proposal negotiated at WTO
- Global VAT Revolution in E-commerce and Digital Services Tax – August 2024 Update!
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