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Digital Services Tax DST Global Tracker

  • Jul 2, 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

Country Implemented Rate   Liable digital services Threshold
EU Paused 3% Advertising;
marketplaces;
Global €750m;
EU €50m
Austria

Jan 2020

5%

Advertising

Global €750m;
Austria €25m
Belgium Paused 3% Advertising; user data; digital interfaces; Global €750m;
Belgium €50m
Czech Republic Proposed 5% Advertising; digital interfaces; user data Global €750m;
Czech CZK 100m
France Jan 2019 3% Digital interface; advertising; user data Global €750m;
France €25m
Greece Jul 2019 - Tourist accommodation  
Hungary Jul 2019 7.5% Advertising HUF 100m
Italy Jan 2020 3% Advertising; digital interfaces; user data Global €750m;
Italy €5.5m
Latvia Plans 3%    
Norway Plans      
Poland Jul 2020 1.5% Streaming media  
Slovakia

Proposed

  Advertising; user data  
Slovenia

Plans

 

 

 

Spain Proposed 3% Advertising; user data Global €750m;
Spain €3m
Turkey Mar 2020 7.5%

Advertising; content; social media

Global $840m;
Turkey TRY 20m
United Kingdom Apr 2020 2% Marketplaces; Social media; search engines Global £500m; UK £25m.
Safe Harbour clause

Implemented and proposed DST - rest of the world

  Country Implemented Rate   Liable digital services Threshold  
 

Brazil

Proposed

1-5%

Advertising; user data; interfaces;

Global R$3bn;
Brazil R$100m

 
  Brazil Proposed 10.6% Digital Interface for goods or services; Advertising Global 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)

 

 
 

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 VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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