Update on China’s foreign digital services VAT

Type: Draft Legislation Chinese legislators released a draft VAT law in January. In addition to combining numerous existing rules, this law moves in the direction of requiring non-resident providers of […]

Argentina VAT on digital services update

Type: Draft Legislation Argentina will implement several VAT regime simplifications for online shopping platforms (General Resolution No. 5319/2023). This will simplify it to comply with VAT and withholding tax laws.  […]

Kenya VAT on non-resident digital services – update

Type: Legislation Draft legislation for new, simpler VAT registration for non-resident providers and marketplaces for digital services was released in January 2023.  The Revenue Authority has published extensive requirements for […]

Georgia 4% sales tax proposal for digital services

Type: Legislation Georgia’s legislature proposes that 4% sales tax be applied to a variety of digital or electronic services starting on January 1, 2024. These would include:  Online gaming  E-books  […]

Bolivia e-invoicing SFE new participants

Type: Legislation Bolivia’s National Tax Service (SIN) has mandated the use of the Sistema De Facturacion Electronica (SFE) for electronic invoicing as of December 1, 2021. Due to the COVID-19 […]