Digital Services Archives

Digital Services

Canada issues update on digital services GST/HST

March 18, 2021

Canada recently announced its plan to tax digital services provided by non-resident companies. The new GST/HST charges are to take effect on 1 July 2021. Canada has now issued an FAQ on GST/HST in relation to the electronic supply of

Private contractor or employee? Courts rule on gig economy status

February 18, 2021

A Dutch court of appeal has upheld a ruling that Deliveroo drivers are effectively employees and not independent contractors. The lawsuit was initially filed by Dutch trade union FNV. In the 2019 lower court ruling, the judge in that matter

Thailand to implement digital services VAT

February 16, 2021

Thailand is implementing digital services VAT from 1 September 2021. Non-resident companies providing online services to customers in Thailand will be liable for 7% VAT. The VAT registration threshold is 1.8 million Baht per annum. Thai authorities have long noted

Kenya introduces digital services tax

January 19, 2021

Kenya has joined the growing list of countries that have introduced a digital services tax (DST). DST will be charged on digital services supplied to users in Kenya, according to specified criteria (please contact a VAT expert for full clarity

UK plans sharing economy VAT reforms

December 11, 2020

The UK has issued a public call for public consultation on VAT and the gig and sharing economy. UK tax authorities are seeking more effective ways to regulate sharing and gig economy VAT in a digital world. The move is

More countries expected to impose digital services VAT: Report

December 7, 2020

More states are working to enhance VAT collection on e-commerce and digital services. That’s according to the OECD’s Consumption Tax Trends 2020 report. The report notes that several countries - both inside and outside the OECD - are adopting the

Canada to tax digital services provided by foreign companies

December 2, 2020

Canada is to tax cross-border digital services, effective from July 2021. Consequently, non-resident businesses providing digital services to customers in Canada will have to start charging sales tax. Many digital vendors will now have to register for GST/HST in Canada.

Moldova introduces digital services VAT for non-resident companies

November 25, 2020

Moldova has amended the VAT regulations for non-resident digital services businesses that provide electronic services to customers in Moldova. The change to the Moldovan Tax Code, introduced in April 2020, requires all non-resident businesses that provide specified digital service to

Everything You need to know about Digital Services VAT in Argentina

September 15, 2020

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

VAT compliance for e-commerce in the UAE: What to know if you’re a foreign business

August 27, 2020

If you need a guideline to vat compliance for e-commerce 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

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