- Provisions for non-resident digital, electronic commerce, and telecommunications service providers have been consolidated into one section.
- The section now explicitly includes services like distance maintenance, software supply and updates, virtual asset management, and digital asset management.
- Online gaming is no longer specifically listed as a digital service.
- The consolidation clarifies the rules and improves compliance certainty.
- Aligning online gaming rules with local practices ensures consistency in VAT application.
Source: assets.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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