Instruction No. 2520 GDT on the Adjustment on the Implementation of Value Added Tax on E-Commerce Transactions (Instruction 2520) was issued by the General Department of Taxation (GDT) on the 24th of January 2023. Instruction 2520 repeals the earlier Instruction 20522 on the Implementation of Value Added Tax on E-Commerce that was issued on the 8th of December 2021.
Instruction 2520 takes effect sixty (60) days from the date of its signing and while it restates a number of the points that were originally addressed by Instruction 20522 it does contain some key changes which we outline below.
Source: dfdl.com
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