VAT news tagged as "B2C"


Singapore GST on digital services 2020

February 19th, 2018

Singapore confirmed in today’s 2018 budget that it will subject supplies of B2C digital services from non-resident suppliers to 7% GST. The new charge will apply to downloads of apps, software, games, music, videos and streaming versions of the same.  There will be an annual GST registration threshold of S$100,000. It is anticipated that only …


Turkey VAT on foreign B2C digital services

December 30th, 2017

Turkey is to require non-resident providers of digital services to VAT register and charge tax on sales to local consumers from 1 January 2018. The new law was published by the Revenue Administration in General Communique No 17 to the VAT Law. It covers the following matters: Definition of digital services VAT return requirements – …


Taiwan VAT B2C e-services May 2017

March 29th, 2017

Taiwan has confirmed that it will begin to levy 5% VAT on electronic services provided to consumers by foreign providers.  This brings the country into line with similar measures by Japan, New Zealand, South Africa, South Korea and the EU. Key features of the new requirements for charges made by non-resident providers of e-books, streaming …


India 15% Service Tax on foreign e-services

November 17th, 2016

India is to impose 15% Service Tax on electronic services sold to Indian consumers by non-resident providers from 1 December 2016. Currently, only resident providers of such digital service are liable to the consumption tax. The taxable services include: streaming or downloads of music, video and games; e-books; cloud-based software; online advertising; subscription to membership …

New Zealand

New Zealand GST price rises e-services

October 5th, 2016

From 1 October 2016, non-resident providers of e-services to consumers resident in New Zealand are required to charge GST at 15%. An immediate outcome is a rise in the prices of these types of services, which includes fees for: streaming films, TV, music and games; e-books; membership to online clubs; software; and apps.  Netflix, for …


Italy confirms Pescara MOSS office

July 27th, 2016

Italy confirmed yesterday that its Pescara VAT office is responsible for the processing of MOSS VAT registrations and returns. All Italian firms providing e-serivces to Italian and other EU consumers should file their Mini One-Stop-Shop digital services returns at Pescara. Non-EU companies choosing Italy as their single registration country should contact Pescara too. The MOSS …


Australia drops low-value goods GST relief

May 6th, 2016

Australia is to withdraw the AUD 1,000 GST free threshold on the import of goods. The relief enabled consumers to buy goods from major online retailers without the 10% GST that domestic platforms had to charge them. Any foreign supplier of B2C goods will have to GST register for sales of low-value goods if their …


Confusion on EU VAT MOSS refunds

December 29th, 2015

Following the introduction on 1 January 2015 of the B2C digital services Mini One-Stop-Shop (MOSS) reporting portal, many companies have been experiencing problems with VAT refunds and corrections. The MOSS returns enable a single, quarterly filing of VAT charged across the EU to consumers of online electronic services. Many digital service providers are finding the …


Brazil ICMS B2C 2016 changes

November 26th, 2015

From the 1 January 2016, the rules on the calculation of ICMS changes on sales of goods to consumers across Brazilian internal states. ICMS is the Brazilian indirect tax (VAT) on the sale of goods and services. Where goods are sold across internal Brazilian state borders, ICMS is due in the state of the seller …


EU VAT MOSS ‘fraud’ was Irish Revenue error

August 17th, 2015

Over 2,000 letters sent last week demanding Irish VAT payments from EU providers of digital services to consumers have been confirmed as an administrative error by the Irish Revenue service. Originally it had been believed that the letters were an attempted scam to dupe providers into paying over money into a fraudulent Irish bank account. …