Jan 21, 2021
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 |
| Tajikistan |
January 21, 2021 |
| Paraguay |
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 |
| 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):
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.
