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.

Mar 23, 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
Singapore January 1, 2020
Malaysia January 1, 2020
Uzbekistan  January 1, 2020
Cameroon January 1, 2020
Algeria January 1, 2020
Ecuador January 1, 2020
Paraguay 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
Costa Rica July 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  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
Kenya September 2, 2013
Norway July 1, 2011
Iceland 2011
Switzerland January 1, 2010

 

Further reading
:
More on VAT/GST rules on cross-border digital sales in place across the globe.

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
Moldova April 1, 2020
Mexico June 1, 2020
Chile June 1, 2020 
British Columbia (Canada) July 1, 2020 (postponed)
Nigeria 2020 (provisional)
Kazakhstan January 1, 2021
Ukraine Early 2021 (provisional)
Oman Early 2021 (provisional)
Indonesia TBC
Thailand TBC
Philippines TBC
Israel TBC
Qatar TBC
Kuwait TBC
Zambia TBC
Zimbabwe TBC

 

Further reading
:
More on proposed global digital VAT/GST rule changes.

Taxamo content is created for guidance only, please consult your local tax advisor.

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