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Digital Services Tax DST Global Tracker

  • Oct 29, 2020 | Richard Asquith

Digital Services Taxes (DST) are turnover taxes on gross revenues from the sales from a range of digital services or goods. They are levied by governments on both resident and foreign suppliers (selling from abroad via digital platforms) to customers in the country.

Below is a global list implemented and proposed DSTs. Typically they tax advertising, sales of customer data and access to digital interfaces (marketplaces for selling or buying goods or services). Please check Avalara’s global VAT/GST on digital and electronic services for details of consumption taxes.

List of implemented and proposed DST in Europe

CountryImplementedRate  Liable digital servicesThreshold
EUPaused3%Advertising;
marketplaces;
Global €750m;
EU €50m
Austria

Jan 2020

5%

Advertising

Global €750m;
Austria €25m
BelgiumOn pause3%Advertising; Intermediation; Data TransmissionGlobal €750m;
Tax subject to DST above €3m
Czech RepublicProposed5%Advertising; digital interfaces; user dataGlobal €750m;
Czech CZK 100m
FranceJan 20193%Digital interface; advertising; user dataGlobal €750m;
France €25m
GreeceJul 2019-Tourist accommodation 
HungaryJul 20197.5%AdvertisingHUF 100m
ItalyJan 20203%Advertising; digital interfaces; user dataGlobal €750m;
Italy €5.5m
LatviaPlans3%  
NorwayPlans   
PolandJul 20201.5%Streaming media 
Slovakia

Proposed

 Advertising; user data 
Slovenia

Plans

 

 

 

SpainJan 20213%Advertising; user dataGlobal €750m;
Spain €3m
TurkeyMar 20207.5%

Advertising; content; social media

Global $840m;
Turkey TRY 20m
United KingdomApr 20202%Marketplaces; Social media; search enginesGlobal £500m; UK £25m.
Safe Harbour clause

Implemented and proposed DST - rest of the world

 CountryImplementedRate  Liable digital servicesThreshold 
 

Brazil

Proposed

1-5%

Advertising; user data; interfaces;

Global R$3bn;
Brazil R$100m

 
 BrazilProposed10.6%Digital Interface for goods or services; AdvertisingGlobal R$1.3bn;
Brazil: R$78m
 
 

Canada

Plans

3%

Advertising; Intermediation

Global C$1bn;
Canada C$40m

 
 

Costa Rica

Nov 2019

 

Tourist accommodation

  
 

Kenya

Jan 2021

1.5%

Digital interfaces

  
 

India

Jun 2016

6%

2%

Advertising

Ecommerce (foreign)

Rs 2 cores

 
 

Indonesia

Mar 2020

TBC

Ecommerce

  
 

Israel

Proposed

3-5%

Digital interface; advertising; user data

  
 

New Zealand

Proposed

2-3%

Social media; Content sharing; Search engine; user data; Intermediation;

Global NZ$1.1bn;
NZ NZ$3.5m

 
 

Paraguay

Jan 2021

15%

Digital services (non-residents only)

 

 
 South AfricaProposed To mirror Turkish model  
 

Tunisia

Jan 2020

3%

Apps; digital services (non-resident only)

-

 
 

Uruguay

Jan 2018

-

Digital services (non-resident only)

 

 
 

Zimbabwe

Jan 2019

5%

Digital and ecommerce

 

 

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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