Global VAT/GST rules on cross-border digital sales
Destination-based tax rules (e.g. VAT/GST) on cross-border digital sales are growing in popularity across the globe. Here we list a selection of prominent tax jurisdictions where such rules are in place and proposed for in the future.
Destination-based tax rules (e.g. VAT/GST) on cross-border digital sales are growing in popularity across the globe. Here we list a selection of prominent tax jurisdictions where such rules are in place and proposed for in the future.
Rules in place
Tax jurisdictions are listed below by date of introduction (most recent first). Click on tax jurisdiction name for more detailed information:
| Tax jurisdiction | Date of introduction |
| Kazakhstan | January 1, 2022 |
| Ukraine | January 1, 2022 |
| Armenia | January 1, 2022 |
| Manitoba (Canada) | December 1, 2021 |
| Georgia | October 1, 2021 |
| Thailand | September 1, 2021 |
| Canada | July 1, 2021 |
| Oman | April 16, 2021 |
| British Columbia (Canada) | April 1, 2021 |
| Kenya | March 10, 2021 |
| Tajikistan | January 21, 2021 |
| Nigeria | January 1, 2021 |
| Paraguay | January 1, 2021 |
| United Kingdom | January 1, 2021 |
| Vietnam | December 5, 2020 |
| Costa Rica | October 1, 2020 |
| Ecuador | September 16, 2020 |
| Indonesia | August 1, 2020 |
| Mexico | June 1, 2020 |
| Chile | June 1, 2020 |
| Moldova | April 1, 2020 |
| Singapore | January 1, 2020 |
| Malaysia | January 1, 2020 |
| Uzbekistan | January 1, 2020 |
| Cameroon | January 1, 2020 |
| Zimbabwe | January 1, 2020 |
| Algeria | January 1, 2020 |
| Barbados | December 1, 2019 |
| Angola | October 1, 2019 |
| Québec (Canada) | January 1, 2019 |
| Saskatchewan (Canada) | January 1, 2019 |
| Bahrain | January 1, 2019 |
| Colombia | January 1, 2019 |
| Bangladesh | July 1, 2018 |
| Argentina | June 27, 2018 |
| Uruguay | January 1, 2018 |
| Turkey | January 1, 2018 |
| Saudi Arabia | January 1, 2018 |
| United Arab Emirates (U.A.E.) | January 1, 2018 |
| Belarus | January 1, 2018 |
| Armenia | January 1, 2018 |
| Australia | July 1, 2017 |
| India | July 1, 2017 |
| Taiwan (specific blog on eGUI numbers here) | May 1, 2017 |
| Serbia | April 1, 2017 |
| Russia | January 1, 2017 |
| Azerbaijan | January 1, 2017 |
| Morocco | January 1, 2017 |
| New Zealand | October 1, 2016 |
| Japan | October 1, 2015 |
| Kosovo | September 1, 2015 |
| South Korea | July 1, 2015 |
| Tanzania | July 1, 2015 |
| Bahamas | July 1, 2015 |
| Albania | January 1, 2015 |
| European Union (E.U.) | January 1, 2015 |
| South Africa | July 1, 2014 |
| Norway | July 1, 2011 |
| Iceland | 2011 |
| Switzerland | January 1, 2010 |
Proposed rules
Tax jurisdictions are listed below by order of proposed introduction (TBC = proposed date of introduction is yet to be confirmed):
| Tax jurisdiction | Proposed introduction |
| Cambodia | April 1, 2022 |
| Israel | TBC |
| Bhutan | July 1, 2022 |
| Bolivia | TBC (draft bill before legislative assembly) |
| Philippines | TBC (bill in parliament) |
| Peru | TBC (bill in parliament) |
| Uganda | TBC |
| Ghana | TBC |
| Egypt | TBC |
| Fiji | TBC |
| Qatar | TBC |
| Kuwait | TBC |
| Zambia | TBC |
| Mauritius | TBC |
PLEASE REMEMBER THAT THIS INFORMATION HAS BEEN PROVIDED FOR INFORMATIONAL PURPOSES ONLY AND IS NOT PRESENTED AS SPECIFIC TAX OR LEGAL ADVICE. ALWAYS CONSULT A QUALIFIED TAX OR LEGAL ADVISOR BEFORE TAKING ANY ACTION BASED ON THIS INFORMATION. VERTEX INC. ACCEPTS NO LIABILITY FOR ANY LOSS RESULTING FROM ANY PERSON ACTING OR REFRAINING FROM ACTION AS A RESULT OF THIS INFORMATION.