Foreign businesses may be liable to provincial sales tax in Canada. However, because the legislation is changing quickly and it’s not at a national level, keeping track of how you’re meant to remain compliant is difficult. This article highlights the requirements for provincial sales tax registration in Canada. Background Provincial Canadian tax authorities have either […]
Distance selling is when a non-resident company sells goods to EU consumers via the internet so for any e-commerce businesses, it’s important to understand the distance selling EU VAT threshholds. It’s one of the most common situations that result in needing a Foreign EU VAT registration. Why is a VAT registration required for distance selling? […]
With Argentina’s recent update of non-resident companies that should be subject to VAT on their provided digital services, it’s important to note the ins and outs of digital services VAT in Argentina. Recent developments around Digital Services VAT in Argentina This week, Argentina’s VAT authority (AFIP) published its updated list of non-resident digital service providers […]
If you need a guideline to vat compliance for eCommerce in the UAE then you’ll be happy to know that earlier this week (august 2020), the United Arab Emirates’ Federal Tax Authority released its new guide on how to navigate VAT compliance around eCommerce and digital services. The VAT guide (VATGEC1) goes through all the […]
We’ve put together this quick guide to Japanese consumption tax (JCT) on digital services. This will help any foreign businesses that may be providing digital or electronic services to Japanese consumers. Background to Japanese consumption tax on digital services In 2015 Japan’s National Tax Agency (NTA) amended the consumption tax act to correctly levy consumption […]
Austria’s VAT registration requirements for Amazon Sellers Amazon has implemented a VAT registration requirement for retailers selling items in Austria. Retailers need to upload their Austrian VAT number on Amazon’s Seller Central by December 31, 2020. If they fail to adhere to the requirement, they risk suspension of their account. The eCommerce giant is now […]
Ecuador: VAT on Digital Services kicks in September 2020 From the 16 September 2020, there will be a VAT (12%) obligation on Digital services. Non-resident providers of digital services may register with the Ecuadorian tax authority but this is not mandatory. The new law was published in the official gazette on 31 December 2019 and […]
Written by Kajal Shah It’s been interesting to witness the pace at which new indirect tax compliance terminology and buzz words crop up. Phrases like: real-time tax reporting, e-invoicing, pre- approval of invoices, pre-populated VAT returns, SAF-T are keeping tax departments around the world on their feet. Furthermore, the terminology and requirements vary by country. […]
Six Things to consider when choosing the country to register for your VAT Mini One Stop Shop (MOSS) There will be some things to consider when choosing the country you wish to VAT register in for through Europe’s mini one stop shop. Although the eCommerce package has been postponed till 1 July 2021, doing your […]
HMRC’s New VAT Treatment of Overseas Goods Sold to UK Customers July 2020 saw HMRC’s release of its new VAT treatment of overseas goods arriving into Great Britain. This new model is required because the UK will be exiting its transition period come 1 January 2021 and this model will ensure that goods from both […]