Australia

Australia marketplaces split on e-commerce GST

July 10th, 2018

From 1 July 2018, Australia withdrew the AU$1,000 GST-free import threshold on goods imported by consumers.  This effectively ended the tax subsidy foreign online merchants had when selling to Australian consumers compared to domestic sellers obliged to levy the 10% consumption tax. Non-resident sellers are now liable to GST register, and charge tax on any B2C sales …


Australia

Australia GST on foreign hotel organisers

May 11th, 2018

Australia is to impose 10% Goods and Services Tax on non-resident sellers and agents of Australian hotel accommodation. The vendors will only be liable to charge GST if they exceed the local registration threshold, currently AU$75,000 per annum. The proposal was included in the the 2018/19 Australian budget, published today. This change will come into …


Australia

Australia GST on e-commerce 1 July 2018

April 26th, 2018

From 1 July 2018, 10% GST is due on all goods sold by foreign online retailers to Australian consumers. Once the non-resident e-merchant sales more than AUS$75,000 per annum, they must GST register with the Australian authorities, file and pay any tax due. It is estimated that over 3,000 foreign companies will have to register for …


Worldwide

VAT Reporting update 18.3.1

April 5th, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month March. It includes changes to reports, modifications and bug fixes. Main changes in Reports We have improved the reporting of transactions with mixed flows on the PL, CZ and IT VAT Books. South Africa: standard VAT rate changed to 15% …


Australia

Australia GST registrations for e-commerce July 2018

February 6th, 2018

Australia has stepped-up Goods and Services Tax registrations for non-resident companies selling goods to consumers. From 1 July 2018, Australia is withdrawing the AUS$ 1,000 low value imported goods GST and customs exemption.  This is to provide a level-playing field for tax purposes with local retailers who must charge the indirect tax. There is an …


Australia

Australian GST on digital services

November 8th, 2017

From 1st July 2017, Australia imposed 10% GST on the sale of electronic/digital services by non-resident providers to its consumers. The enacting legislation is the Tax and Superannuation Laws Amendment (2016 Measures No1) Bill 2016. Digital services liable to Australian GST The following activities are included within the Australian definition of electronic services: Streaming or downloads of music, …


Australia

Australia delays foreign e-Commerce GST to Jul 2018

June 17th, 2017

Australia has confirmed that it will delay the imposition of 10% GST on sales of low-value goods to its consumers by non-resident e-Commerce companies. It had been proposed that the low-value GST-exempt threshold of AUS$1,000 per package be withdrawn.  This would require foreign sellers to GST register if their annual sales were above AUS$75,000 per …