Digital rules round up

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
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
Manitoba (Canada) December 1, 2021
Kazakhstan January 1, 2022
Ukraine January 1, 2022
Israel January 1, 2022 (draft proposal)
Bhutan July 1, 2022
Bolivia TBC (draft bill before legislative assembly)
Cambodia TBC (sub-decree issued)
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.