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
Albania20.00%Standard VAT registration and fiscal representativeJanuary 1, 2015YesNoneMonthlyGeneral VAT invoicing rules apply. Currently paper invoices but e-invoicng shortlyB2C
Algeria9.00%No details yetDecember 20, 2019NoNoneMonthlyB2C
Andorra9.50%Standard VAT registration and fiscal representativeJanuary 1, 2014YesNoneMonthlyGeneral VAT invoicing rules applyB2C
Argentina21.00%PSP-model: collection and remittance of VAT by the customer’s payment provider.December 10, 2018NoNoneB2C
Armenia20.00%January 1, 2020NoNoneB2C
Australia10.00%GST on eServicesJuly 1, 2017YesAU$ 75,000QuarterlyNo invoicing required. Not allowed to submit full tax invoice.B2C
Azerbaijan18.00%PSP-model expected: collection and remittance of VAT by the customer’s payment provider.January 1, 2017NoB2C
Bahrain5.00%VAT on eServicesJanuary 1, 2019YesNoneQuarterlyGeneral invoicing rules apply. Simplified invoice below BHD 500B2C
Bangladesh15.00%VAT on eServicesJuly 1, 2018YesNoneMonthlyGeneral VAT invoicing rules applyB2C
Barbados17.50%VAT on eServicesDecember 1, 2019YesNoneQuarterlyGeneral VAT invoicing rules applyB2C
Belarus20.00%VAT on eServicesJanuary 1, 2018YesNoneQuarterlyGeneral VAT invoicing rules applyB2C
Canada, British Columbia7.00%Provincial Sales Tax (PST) on eServicesJuly 1, 2020YesCA$ 10,000Depends on turnoverGeneral VAT invoicing rules applyB2C
Canada, Québec9.975%Québec Sales Tax (QST) on eServicesJanuary 1, 2019YesCA$ 30,000Depends on turnoverGeneral VAT invoicing rules applyB2C
Canada, Saskatchewan6.00%PST on eServicesJanuary 1, 2019YesNoneDepends on turnoverGeneral VAT invoicing rules applyB2C
Chile19.00%Standard VAT registration and fiscal representativeMay 1, 2020YesNoneMonthlyGeneral VAT invoicing rules applyB2B/B2C
Colombia19.00%VAT on eServicesJanuary 1, 2019YesNoneBimonthlyGeneral VAT invoicing rules apply, VAT in local currencyB2C
Costa Rica13.00%VAT on eServicesUnconfirmedNot yet. Service providers in scope listedNoneB2C
European Union – EU SchemeVariousMOSSJanuary 1, 2015YesEUR 10.000QuarterlyGeneral VAT invoicing rules applyB2C
European Union – non EU SchemeVariousMOSSJuly 1, 2003YesNone for non-EUQuarterlyGeneral VAT invoicing rules applyB2C
Fiji9.00%VAT on eServices2020YesFJD$ 300,000MonthlyGeneral VAT invoicing rules applyB2C
Ghana12.50%Standard VAT registrationJanuary 1, 2014Yes GHS 120,000MonthlyA VAT invoice is the approved invoice produced by the Ghana Revenue Authority.B2B/B2C
Iceland24.00%VAT on eServicesNovember 1, 2011YesISK 2 millionBimonthlyGeneral VAT invoicing rules applyB2C
India18.00%GST on OIDAR Servoces and fiscal representativeJuly 1, 2017YesNoneMonthlyGeneral VAT invoicing rules applyB2C
Indonesia10.00%VAT on eServicesUnconfirmedNot yetNoneB2C
Japan10.00%Standard VAT registrationOctober 1, 2015YesJPY 10 millionAnnual return/quarterly paymentsB2C, B2B also if registered
Kazakhstan12.00%VAT on eServicesJanuary 1, 2021YesNoneQuarterlyNo invoice rules applyB2C
Kenya16.00%Standard VAT registration and Fiscal RepresentationSeptember 2, 2013YesKES 5 millionMonthlyGeneral VAT invoicing rules applyB2C
Kosovo18.00%Standard VAT registration and Fiscal RepresentationSeptember 1, 2020YesNoneMonthlyGeneral VAT invoicing rules applyB2C
Kuwait5.00%Standard VAT registrationJanuari 1, 2021 (expected)YesNoneQuarterlyGeneral VAT invoicing rules apply, VAT in local currencyB2C
Malaysia6.00%Service Tax on Imported Digital ServicesJanuary 1, 2020YesNoneQuarterlyGeneral VAT invoicing rules applyB2B/B2C
Mexico16.00%VAT on eServices and fiscal representativeJune 1, 2020YesNoneMonthlySimplified invoicesB2B/B2C
Moldova20.00%VAT on eServicesApril 1, 2020YesNoneQuarterlyGeneral VAT invoicing rules applyB2C
Morocco20.00%VAT on eServicesJanuary 1, 2017YesNoneMonthlyGeneral VAT invoicing rules applyB2C
New Zealand15.00%GST on remote Services (GoRS)October 1, 2016YesNZ$ 60,000QuarterlyNo invoice rules applyB2C
Norway25.00%VAT on eServices/eCommerceJuly 1, 2011YesNOK 50,000QuarterlyGeneral VAT invoicing rules apply, VAT in local currencyB2C
Oman5.00%Standard VAT registrationJanuari 1, 2021 (expected)YesNoneQuarterlyGeneral VAT invoicing rules apply, VAT in local currencyB2C
Paraguay10.00%PSP-model: collection and remittance of VAT by the customer’s payment provider.January 1, 2020NoNoneB2C
Russia20.00%VAT on eServicesJanuary 1, 2017YesNoneQuarterlyNo invoice rules applyB2B/B2C
Saudi Arabia5.00%Standard VAT registration (Fiscal Representation optional)January 1, 2018YesNoneQuarterlyGeneral VAT invoicing rules apply, VAT in local currencyB2C
Serbia20.00%Standard VAT registration and Fiscal RepresentationApril 1, 2017YesNoneMonthlyGeneral VAT invoicing rules apply, reference to fiscal rep.B2B/B2C
South Africa15.00%VAT on eServices (B2B & B2C)July 1, 2014YesZAR 1 millionBimonthlyGeneral VAT invoicing rules appy, VAT in local currencyB2B/B2C
South Korea10.00%VAT on eServicesJuly 1, 2015YesNoneQuarterlyNo invoice rules applyB2C
Singapore7.00%GST registration via Overseas Vendor Registration (OVR)January 1, 2020Yes1. Annual global turnover exceeding SGD$100,00; &
B2C supplies of digital services in Singapore over SGD$100,000.
QuarterlyNo invoice rules applyB2C
Switzerland7.70%VAT on eServicesJanuary 1, 2010YesCHF 100,000QuarterlyNo invoice rules applyB2C, B2B also if registered
Taiwan5.00%Business Tax on eServicesJuly 1, 2017YesNTD 480,000BimonthlyIssuing of mandatory Government controlled invoices is mandatory (eGui)B2C
Thailand7.00%VAT on eServicesJuly 1, 2020YesNoneQuarterlyNo invoicing required. Not allowed to submit full tax invoice.B2C
Turkey18.00%VAT on eServicesJanuary 1, 2018YesNoneMonthlyNo invoice rules applyB2C (Sales list for B2B trasactions)
Uganda18.00%VAT on eServicesJuly 1, 2018YesNoneB2C
Ukraine20.00%VAT on eServicesJanuary 1, 2021YesNoneQuarterlyGeneral VAT invoicing rules apply, VAT in local currencyB2C
United Arab Emirates (UAE)5.00%Standard VAT registrationJanuary 1, 2018YesNoneQuarterlyGeneral VAT invoicing rules apply, VAT in local currencyB2C
United Kingdom20.00%VAT on eServices (expected)January 1, 2021Not yet (part of EU MOSS)QuarterlyB2C
Uruguay22.00%Standard VAT registrationJanuary 1, 2018YesNoneMonthlyVAT invoice rules of sellers country apply.B2C
Uzbekistan15.00%VAT on eServicesJanuary 1, 2020YesNoneMonthlyGeneral VAT invoicing rules apply, VAT in local currencyB2C
Vietnam10.00%PSP-model: collection and remittance of VAT by the customer’s payment provider.July 1, 2020NoNoneB2C

*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.