VAT news tagged as "Amazon"

United Kingdom

UK HMRC Seller VAT fraud eBay and Amazon deal

April 6th, 2018

The UK’s HMRC is to publish in April an agreement it has made with major online marketplaces, including Amazon and eBay, to combat VAT fraud on their websites by sellers. The agreement was committed to following a December 2017 recommendation by the Parliamentary Public Accounts Committee, PAC. Any marketplace failing to meet the requirements of …

United Kingdom

UK acts on e-commerce VAT fraud?

March 14th, 2016

Ahead of this week’s UK budget, speculation is emerging that the Chancellor, George Osborne, will act to curb potential VAT fraud on goods sold to EU consumers by non-EU sellers on eBay, Amazon and other e-commerce platforms. There has been a great deal of publicity around the issue in the UK media recently. It has …


Australia levies 10% GST on foreign digital services – July 2017

May 12th, 2015

Australia has announced in this week’s annual budget plans to make supplies of digital services by non-resident providers to consumers subject to 10% Australian GST.  The measure will raise an estimated AUS$ 350million. The implementation date of the new measure will be 1st July 2017. This will require companies such as Apple, Google, Netflix, Amazon and …

United States

US Amazon collects Sales Tax in new state

October 26th, 2014

Amazon has added Maryland to the list of states for which is collects US Sales Tax. The new tax charge on sales to local residents using started on 1 October 2014. Under US sales tax rules, out-of-state internet retailers are generally not liable to collect local Sales Tax. This has given them an inherrant …


India lands Amazon’s merchant model with VAT bill

September 17th, 2014

Tax authorities in the Indian region of Karnataka have assessed a large VAT bill on Amazon’s merchant trader service.  It views Amazon as taking on a commissionaire role rather than a simple provider of goods delivery services. VAT on Fulfillment by Amazon The Fulfillment by Amazon (FOA) service is a global service Amazon offers to …


Japan to target Amazon, Google and other non-resident B2C digital service providers

June 10th, 2014

Plans to subject to Japanese Consumption Tax the provision of electronic and digital services to consumers by non-resident providers have progressed.  The Government Tax Commission last month discussed further details following the announcement earlier this year of plans to levy Consumption Tax on B2C foreign internet services. The changes will affect such services as: music …

South Africa

South Africa confirms delay to non-resident digital VAT plan

April 2nd, 2014

As reported last month, South Africa has delayed the introduction of VAT on foreign B2C digital supplies to its consumers. The new date of the introduction of the requirement to VAT register will be June 1 2014 according to the Treasury. VAT on digital downloads, music, video and e-books The measures will require online providers …


Italy drops controversial Google digital tax

March 3rd, 2014

Italy has abandoned a law that would have levied new corporate taxes on Google ad spend that was channeled offshore to avoid local Corporate Income Tax. Italy abandons internet advertising levy The tax was passed on 23 December 2013.  It required that all search engine Ad Word business would have to be booked through Italian-resident …

United States

US Bill to simplify sales taxes on consumer digital downloads

January 7th, 2014

New legislation is to be debated by Congress this January aimed at preventing extensive double taxation of digital goods (ebooks, streaming video and music etc.) to consumers. US States’ digital sales tax confusion At present, the US states are largely free to set their own US sales tax legislation on digital goods supplied by companies …