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2015 MOSS

EU VAT MOSS €10,000 threshold

The European Commission has proposed that a VAT registration threshold for cross border sales of electronic services be introduced in 2018.  The move will benefit thousands of micro-businesses who had...Continued

New Zealand GST price rises e-services

From 1 October 2016, non-resident providers of e-services to consumers resident in New Zealand are required to charge GST at 15%. An immediate outcome is a rise in the prices of these types of serv...Continued

Belgium 6% e-book VAT

Belgium is looking to reduce the VAT rate on electronic books from its standard rate of 21% to the reduced rate of 6%. Its Parliamentary Committee for Finance last week agreed to lower the rate, an...Continued

Belarus VAT on e-Services 2017

Belarus is introduce 20% VAT on the provision of electronic services to its consumers by foreign providers from 1 January 2017. The move follows similar plans by Russia. The new VAT will extend ...Continued

South Africa review non-resident digital VAT

South Africa has produced a consultative document on the VAT liabilities of non-resident e-service providers. Since October 2015, foreign providers of digital services to South African consumers ha...Continued

BREXIT extra EU VAT MOSS registrations

On 23 June, the UK voted to leave the European Union. This could mean additional EU VAT MOSS registration and reporting for UK-based providers to consumers of e-services. The hardest hit would be micr...Continued

Russia foreign digital services VAT

The Russian Parliament has approved this month a new Act to impose 18% VAT on the e-services provided to its consumers by non-resident providers. The new levy will come into effect on 1 January 2017. ...Continued

BREXIT UK to leave EU VAT regime 2020

On Thursday 23 June 2016, the UK public voted to leave the European Union. Referred to as ‘BREXIT’, the vote may result in the UK no longer being required to comply with the Union’s EU VAT regime a...Continued

Russia 2017 digital VAT law progresses

The Bill to impose VAT on sales to Russian consumers of electronic services from foreign providers progressed to a third, and final reading in the Parliament. The plan is to implement the VAT law from...Continued

Israel VAT bill on foreign digital services

The Israeli Tax Authority has issued its draft bill to tax foreign providers of digital services to consumers with 17% VAT. The new proposal will seek to tax income on services to Israeli consumers...Continued