DIGITAL SERVICES INFORMATION TABLE PER COUNTRY

 

COUNTRY
VAT / GST RATE 
TYPE OF VAT REGISTRATION / COLLECTION
LEVY E-SERVICES FROM
NON RESIDENT REGISTRATION REQUIRED
THRESHOLD
FILING FREQUENCY
INVOICE OBLIGATIONS
B2B/B2C
Albania 20.00% Standard VAT registration and fiscal representative January 1, 2015 Yes None Monthly General VAT invoicing rules apply. Currently paper invoices but e-invoicng shortly B2C
Algeria 9.00% No details yet December 20, 2019 No None Monthly B2C
Andorra 9.50% Standard VAT registration and fiscal representative January 1, 2013 Yes EUR 40,000 Monthly General VAT invoicing rules apply B2C
Argentina 21.00% PSP-model: collection and remittance of VAT by the customer’s payment provider. December 10, 2018 No None B2C
Armenia 20.00% January 1, 2020 No None B2C
Australia 10.00% GST on eServices July 1, 2017 Yes AU$ 75,000 Quarterly No invoicing required. Not allowed to submit full tax invoice. B2C
Azerbaijan 18.00% PSP-model expected: collection and remittance of VAT by the customer’s payment provider. January 1, 2017 No B2C
Bahamas 12.00% Standard VAT registration January 1, 2015 Yes BSD 100,000 Depends on turnover B2C
Bahrain 5.00% VAT on eServices January 1, 2019 Yes None Quarterly General invoicing rules apply. Simplified invoice below BHD 500 B2C
Bangladesh 15.00% VAT on eServices July 1, 2018 Yes None Monthly General VAT invoicing rules apply B2C
Barbados 17.50% VAT on eServices December 1, 2019 Yes None Quarterly General VAT invoicing rules apply B2C
Belarus 20.00% VAT on eServices January 1, 2018 Yes None Quarterly General VAT invoicing rules apply B2C
Bhutan 7% GST on eServices July 1, 2021 Yes BTN 5 million Monthly B2C
Canada , Federal tax 5% GST on eServices July 1, 2021 Yes CA$ 30,000 Quarterly B2C
Canada, British Columbia 7.00% Provincial Sales Tax (PST) on eServices July 1, 2020 Yes CA$ 10,000 Depends on turnover General VAT invoicing rules apply B2C
Canada, Québec 9.975% Québec Sales Tax (QST) on eServices January 1, 2019 Yes CA$ 30,000 Depends on turnover General VAT invoicing rules apply B2C
Canada, Saskatchewan 6.00% PST on eServices January 1, 2019 Yes None Depends on turnover General VAT invoicing rules apply B2C
Chile 19.00% Standard VAT registration and fiscal representative June 1, 2020 Yes None Monthly General VAT invoicing rules apply B2B/B2C
Colombia 19.00% VAT on eServices January 1, 2019 Yes None Bimonthly General VAT invoicing rules apply, VAT in local currency B2C
Costa Rica 13.00% 1. Not mandatory simplified registration. Monthly payments.
2. PSP-model: collection and remittance of VAT by the customer’s payment provider
August 1, 2020 Not yet. Service providers in scope listed None B2C
Ecuador 12.00% 1. Not mandatory  registration.
2. PSP-model: collection and remittance of VAT by the customer’s payment provider.
September 16 , 2020 Not mandatory None B2C
Egypt 14.00% VAT on eServices September 1, 2016 No EGP 500,000 Monthly General VAT invoicing rules apply B2C
European Union – EU Scheme Various MOSS January 1, 2015 Yes EUR 10.000 Quarterly General VAT invoicing rules apply B2C
European Union – non EU Scheme Various MOSS July 1, 2003 Yes None for non-EU Quarterly General VAT invoicing rules apply B2C
Fiji 9.00% VAT on eServices 2020 Yes FJD$ 300,000 Monthly General VAT invoicing rules apply B2C
Ghana 12.50% Standard VAT registration January 1, 2014 Yes  GHS 120,000 Monthly A VAT invoice is the approved invoice produced by the Ghana Revenue Authority. B2B/B2C
Iceland 24.00% VAT on eServices November 1, 2011 Yes ISK 2 million Bimonthly General VAT invoicing rules apply B2C
India 18.00% GST on OIDAR Servoces and fiscal representative July 1, 2017 Yes None Monthly General VAT invoicing rules apply B2C
Indonesia 10.00% VAT on eServices Unconfirmed Not yet IDR 600,000,000 B2B/B2C
Japan 10.00% Standard VAT registration October 1, 2015 Yes JPY 10 million Annual return/quarterly payments B2B/B2C
Kazakhstan 12.00% VAT on eServices January 1, 2021 Yes None Quarterly No invoice rules apply B2C
Kenya 16.00% Standard VAT registration and Fiscal Representation September 2, 2013 Yes KES 5 million Monthly General VAT invoicing rules apply B2C
Kosovo 18.00% Standard VAT registration and Fiscal Representation September 1, 2020 Yes None Monthly General VAT invoicing rules apply B2C
Kuwait 5.00% Standard VAT registration Januari 1, 2021 (expected) Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
Malaysia 6.00% Service Tax on Imported Digital Services January 1, 2020 Yes MYR 500,000 Quarterly General VAT invoicing rules apply B2B/B2C
Mexico 16.00% VAT on eServices and fiscal representative June 1, 2020 Yes None Monthly Simplified invoices B2B/B2C
Moldova 20.00% VAT on eServices April 1, 2020 Yes None Quarterly General VAT invoicing rules apply B2C
Morocco 20.00% VAT on eServices January 1, 2017 Yes None Monthly General VAT invoicing rules apply B2C
New Zealand 15.00% GST on remote Services (GoRS) October 1, 2016 Yes NZ$ 60,000 Quarterly No invoice rules apply B2C
Nigeria 7.50% VAT on eServices February 3, 2020 Yes NGN 25 million Monthly B2C
Norway 25.00% VAT on eServices/eCommerce July 1, 2011 Yes NOK 50,000 Quarterly General VAT invoicing rules apply, VAT in local currency B2C
Oman 5.00% Standard VAT registration Januari 1, 2021 (expected) Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
Paraguay 10.00% PSP-model: collection and remittance of VAT by the customer’s payment provider. January 1, 2020 No None B2C
Philippines 12.00% VAT on eServices January 1, 2021 Yes PHP 3 million Electronic invoice or receipt subject to local rules and regulations B2C
Russia 20.00% VAT on eServices January 1, 2017 Yes None Quarterly No invoice rules apply B2B/B2C
Saudi Arabia 15.00% Standard VAT registration (Fiscal Representation optional) January 1, 2018 Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
Serbia 20.00% Standard VAT registration and Fiscal Representation April 1, 2017 Yes None Monthly General VAT invoicing rules apply, reference to fiscal rep. B2B/B2C
South Africa 15.00% VAT on eServices (B2B & B2C) July 1, 2014 Yes ZAR 1 million Bimonthly General VAT invoicing rules appy, VAT in local currency B2B/B2C
South Korea 10.00% VAT on eServices July 1, 2015 Yes None Quarterly No invoice rules apply B2C
Singapore 7.00% GST registration via Overseas Vendor Registration (OVR) January 1, 2020 Yes 1. Annual global turnover exceeding SGD$100,00; &
B2C supplies of digital services in Singapore over SGD$100,000.
Quarterly No invoice rules apply B2C
Switzerland 7.70% VAT on eServices January 1, 2010 Yes CHF 100,000 Quarterly No invoice rules apply B2C, B2B also if registered
Taiwan 5.00% Business Tax on eServices July 1, 2017 Yes NTD 480,000 Bimonthly Issuing of mandatory Government controlled invoices is mandatory (eGui) B2C
Thailand 7.00% VAT on eServices September 1, 2021 Yes BAHT 1,8 million Quarterly No invoicing required. Not allowed to submit full tax invoice. B2C
Turkey 18.00% VAT on eServices January 1, 2018 Yes None Monthly No invoice rules apply B2C (Sales list for B2B trasactions)
Uganda 18.00% VAT on eServices July 1, 2018 Yes None B2C
Ukraine 20.00% VAT on eServices January 1, 2022 Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
United Arab Emirates (UAE) 5.00% Standard VAT registration January 1, 2018 Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
United Kingdom 20.00% VAT on eServices (expected) January 1, 2021 Not yet (part of EU MOSS) Quarterly B2C
Uruguay 22.00% Standard VAT registration January 1, 2018 Yes None Monthly VAT invoice rules of sellers country apply. B2C
Uzbekistan 15.00% VAT on eServices January 1, 2020 Yes None Monthly General VAT invoicing rules apply, VAT in local currency B2C
Vietnam 10.00% PSP-model: collection and remittance of VAT by the customer’s payment provider. New tax payers are published on a list by the Ministery of Finance. January 1, 2021 No None B2C

*The above information is only indicative. This table is updated regularly, please contact us in order to ensure that it is correct at the date you are using it.