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-invoicing shortly | B2C |
Algeria | 9.00% | No details yet | January 1, 2020 | 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 |
Angola | 14% | VAT on eServices | October 1, 2019 | None | Monthly | B2C | ||
Argentina | 21.00% | PSP-model: collection and remittance of VAT by the customer’s payment provider. | June 27, 2018 | No | None | – | – | B2C |
Armenia | 20.00% | – | January 1, 2018 | 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 | July 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 |
Bolivia | TBC | |||||||
Cambodia | TBC | |||||||
Cameroon | 19.35% | VAT on eServices | January 1, 2020 | – | Monthly | |||
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 | April 1, 2021 | 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 |
Canada, Manitoba | December 1, 2021 | |||||||
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 |
October 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 | TBC | 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 | TBC | Yes | FJD$ 300,000 | Monthly | General VAT invoicing rules apply | B2C |
Georgia | October 1, 2021 | |||||||
Ghana | 12.50% | Standard VAT registration | TBC | 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 Services and fiscal representative | July 1, 2017 | Yes | None | Monthly | General VAT invoicing rules apply | B2C |
Indonesia | 10.00% | VAT on eServices | August 1, 2020 | Not yet | IDR 600,000,000 | – | B2B/B2C | |
Israel | TBC | |||||||
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, 2022 | Yes | None | Quarterly | No invoice rules apply | B2C |
Kenya | 16.00% | Standard VAT registration and Fiscal Representation | March 10, 2021 | Yes | KES 5 million | Monthly | General VAT invoicing rules apply | B2C |
Kosovo | 18.00% | Standard VAT registration and Fiscal Representation | September 1, 2015 | Yes | None | Monthly | General VAT invoicing rules apply | B2C |
Kuwait | 5.00% | Standard VAT registration | TBC | 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 |
Mauritius | TBC | |||||||
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 | January 1, 2021 | 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 | April 16, 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 |
Peru | TBC | |||||||
Philippines | 12.00% | VAT on eServices | TBC | Yes | PHP 3 million | – | Electronic invoice or receipt subject to local rules and regulations | B2C |
Qatar | TBC | |||||||
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 apply, 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 | May 1, 2017 | Yes | NTD 480,000 | Bimonthly | Issuing of mandatory Government controlled invoices is mandatory (eGui) | B2C |
Tajikistan | 18% | VAT on eServices | January 21, 2021 | Quarterly | B2C | |||
Tanzania | 18% | VAT on eServices | July 1, 2015 | Yes | TZS 100 million | 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 transactions) |
Uganda | 18.00% | VAT on eServices | TBC | Yes | None | B2C | ||
Ukraine | 20.00% | VAT on eServices | January 1, 2022 | Yes | 1 million hryvnia | 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 | January 1, 2021 | 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. | December 5, 2020 | No | None | – | – | B2C |
Zambia | TBC | |||||||
Zimbabwe | 14.5% | VAT in eServices | January 1, 2020 | Monthly | – | 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.