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.

Nov 30, 2020

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
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 
Egypt September 8, 2016
Ghana January 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
Vietnam December 5, 2020
Paraguay January 1, 2021
Kenya February 2021
British Columbia (Canada) April 1, 2021
Oman April 16, 2021
Kazakhstan January 1, 2022
Ukraine January 1, 2022
Nigeria TBC (draft plans in discussion)
Thailand TBC (draft plans revealed)
Philippines TBC (bill in parliament)
Peru TBC (bill in parliament)
Israel TBC
Fiji TBC
Qatar TBC
Kuwait TBC
Zambia TBC
Mauritius TBC

 


The information contained in this publication (“Information”) has been provided to you for general information purposes only and we recommend that you obtain professional advice before acting or refraining from action as a result of the Information. Taxamo accepts no liability for any loss occasioned to any person acting or refraining from action as a result of the Information.