SOUTH AFRICA: Obligation to register for VAT as from 1 of April in case of supply of electronic services


 

On 18 March 2019, the long-anticipated regulations prescribing the electronic services that are subject to South African Value-Added Tax (VAT) were published by the National Treasury. The regulations will be effective from 1 April 2019.Read More »

RUSSIA: Registration obligation for non-resident providers of electronic services as from 1 of January 2019


From 1st January 2019, foreign suppliers of business-to-business (B2B) electronically supplied services are required to register with the Federal Tax Service in Russia.The method applied in 2018 whereby the Russian business customer collects and remits the VAT at the standard 18% rate to the tax authorities through the reverse charge mechanism is not applicable anymore.Read More »

South African electronically supplied services – Webcast recording now available


South Africa has proposed extensive reforms for electronic services supplies (“ESS”) which were announced in the draft electronic services Regulation on 21 February 2018. A recorded version of the Webcast is now available on our Webcast page.Read More »

Norway: Foreign suppliers of Electronic Services (B2C) are required to register for VAT through a simplified VAT registration scheme (VOES)


Norway introduced VAT on supplies from abroad of electronic services to consumers (B2C) as from 1 July 2011. VAT is collected through a simplified registration arrangement, called the VOES-scheme, similar to the MOSS scheme in the EU. Reporting of output VAT is done electronically on a quarterly basis, but VAT recovery is not possible through the scheme. Supplies of electronic services to Norwegian businesses (B2B) is VAT taxable on the purchasers hand via the reverse charge mechanism.Read More »

EU – mini one stop shop expanded for distance sales provider


On 5 December 2017, the Council adopted new rules making it easier for online businesses to comply with VAT obligations.

Part of the EU’s ‘digital single market’ strategy, the proposals are aimed at facilitating the collection of VAT when consumers buy goods and services online.Read More »

Russia to impose 18 percent VAT on certain e-commerce as from 1.1.2017


shutterstock_87654373_taxes_468Russia’s State Duma passed at third reading a bill that would charge 18% VAT on the sale via the Internet of electronic services, games, music, books and video products, to Russians. Read More »

Modernising VAT for cross-border e-commerce: Commission launches public consultation


The European Commission has launched a public consultation to help identify ways to simplify the Value-Added Tax (VAT) payments on cross-border e-commerce transactions in the EU.

This consultation is also part of the ongoing assessment of the new rules for VAT payments on cross-border telecommunications, broadcasting and electronic services which came into force last January. Read More »

Japan: new legislation to tax cross-border electronic services provided by non-established companies to come soon


Currently the B2C supply of services by a non-established company to Japanese customers is not subject to Japanese consumption tax (JCT). This provides competitive advantage to non-established service providers of electronic services compared to Japanese businesses. Since the JCT rate increased from 5% to 8%, with another increase to 10% estimated from 1 October 2015 this advantage is increasing further.Read More »

PwC – Webcast – Follow-up section re South Africa VAT on electronic services, April 23, 2014


A follow up section regarding the latest developments in the legislation.

The presenter will be again Gerard Soverall, a Tax Partner from PwC South Africa, specialising in e-commerce and cross-border Indirect Taxation.

Participant Instructions

Title:   New taxation rules for electronically supplied services in South Africa
Date:   Wednesday, April 23, 2014
Time:  9:30am – 10:15am EST (3:30 – 4:15 South Africa – SAST)Read More »

Commission publishes summary of reduced rates consultation


The European Commission has published a summary report on its public consultation with regards to reduced VAT rates. One of the most critical issues seems to be the current application of reduced VAT rates to e-books in some Member States, compared to number of other Member States that apply standard rates. This different VAT treatment results in distortion of competition between Member States. Read More »