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Thailand foreign e-commerce VAT 2020

Thailand is to make a further attempt to implement Value Added Tax collection obligations on non-resident sellers of goods or services to local consumers. The measure, from the Thai Revenue Department...Continued

VAT

Kenya TIMS VAT e-invoicing 2020

Kenya is progressing towards the launch of electronic invoice clearing in 2020. The Kenyan Revenue Authority (KRA) is piloting real-time invoice registration and validation terminals at participating...Continued

VAT

UK maintains e-books at higher VAT rates

The UK continues to not implement 2018 EU rules which permit a cut on VAT to e-books, audio books and online newspapers from 20% to zero. Many other EU countries have already implemented the harmonisa...Continued

VAT

Nigeria 5% withholding VAT on e-commerce 2020

Nigeria is considering becoming the latest country to introduce a withholding VAT regime on e-commerce. This would require payment providers, credit cards and other electronic payment schemes to hold ...Continued

VAT

Zambia delays Sales Tax replacement of VAT till 2020

Zambia has postponed for the third time this year the replacement of the existing Value Added Tax system with a Sales Tax. The new turnover tax will now be implemented on 1 January 2020 instead of 1 S...Continued

VAT

Albania live invoice reporting 2020

Albania is to require all taxpayers to submit B2B and B2C invoices in real-time from 1 January 2020. From 2020, all invoices must be live reported to the tax authorities. All filings and supporting re...Continued

VAT

Oman denies delay of VAT till 2021

The Arab Gulf state of Oman's Ministry of Finance has denied a delay for the implementation of a 5% VAT regime until 1 January 2021. The potential postponement is due to slow economic performance and ...Continued

VAT

Saudi Arabia drops VAT fiscal representative

Saudi Arabia’s General Authority of Zakat and Tax (GAZT) has dropped the requirement for foreign VAT-registered businesses to appoint a local fiscal representative. The measure was implemented on 18 J...Continued

VAT

Mexico foreign e-commerce VAT proposal 2020

The Mexican Senate is to be presented with a proposal to levy 16% VAT on digital services purchased on non-resident platforms. This would affect online platforms including Uber, Netflix and AirBnB. ...Continued

VAT

Uzbekistan levies VAT on e-services 2020

Uzbekistan is to become the latest country to require foreign providers of electronic services to charge Uzbek VAT at 20%. The new measures will apply from 1 January 2020....Continued