VAT news tagged as "Downloads"


Ghana VAT on foreign B2C digital service providers

November 24th, 2015

Below is a review of the rules applying VAT on digital services provided to Ghanaian consumers by non-resident providers: VAT applies to the supply of telecom, broadcast, data and electronic services to consumers E-services includes: software; data and images; streaming or downloads of music, video and games; websites; automated distance learning; subscriptions to journals; and …


Japan taxes foreign e-books, games, apps 8% from October 2015

December 21st, 2014

Japan is bringing forward proposals to subject sales by non-resident providers of electronic services to consumers to the 8% Consumption Tax from 1 October 2015. The move comes following pressure by local providers who are penalised by being subject to the tax on domestic sales. It is estimated that the measure will raise ¥3.2 bilion per …

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 …


Japan stalls on Consumption Tax on digital services to consumers

November 20th, 2013

Potential plans to introduce Japanese Consumption Tax on foreign digital services to Japanese consumers have been postponed.  There had been a plan to levy the indirect tax in time for a planned increase in Japanese Consumption Tax to 8% in April 2014. Japanese VAT on e-books, online games, streaming music and video Japanese-based online vendors …


Japan reviewing consumption tax on foreign digital downloads, e-books, Apps and streaming

October 19th, 2013

The Japanese Tax Commission has recommended that the country should start to charge Japanese Consumption Tax (VAT / GST) on digital goods (e-books, download games, music, films, Apps etc) from foreign website to its consumers.  Japan first review Consumption Tax on e-books in 2012. Foreign digital goods consumption tax free Currently, consumer in Japan can …