South Korea – proposed change to the scope of the supply of electronic services – B2B supplies may be excluded


In our initial post on the South Korean VAT rule changes regarding the supply of electronic services by non-established service providers (effective from 1 July 2015), that the legislation subjected both B2B and B2C supplies to VAT under the new rules. There has been controversy whether the legislation really intended to apply the same treatment to B2B supplies, as to B2C.Read More »

Japan – foreign providers of electronic services are required to register for consumption tax as of 1 October 2015


87319_web_R_by_Fabian Voswinkel_pixelio.deThe Japanese Diet which requires non-resident electronic service providers to register for Japanese consumption tax (JCT) as of 1 October 2015 passed the legislation.Read More »

South Africa – electronic services taxation as from 1 of April


Electronic service regulation provides detailed definition of electronic services. There are 7 different categories:

Educational services

The supply of any—
(a) distance teaching programme;
(b) educational webcast;
(c) internet-based course;
(d) internet-based education programme; or
(e) webinar,
if the person making the supply of the educational services is not regulated by an educational authority in that export country.Read More »

Austria – Electronic invoices in some cases mandatory as from 1 of January 2014


As of 1 January 2014, invoices for supplies to federal offices have to be sent electronically (Directive 2010/45/EC). Paper invoices will only be accepted in case of cash payment. The Austrian Ministry of Finance expects from this change from paper invoices to electronic invoices less administrative work and optimised invoice processing.Read More »

Spain – obligation to communicate with the Tax Authority by electronic means


Based on Royal Decree 1363/2010 which recently entered into force companies registered for VAT in Spain will be obliged to receive electronically notifications/communications issued by the Spanish Tax Authorities via a special and unique Electronic Address (hereinafter DEU) that will be granted by the Tax Administration to each company established or registered for VAT in Spain.Read More »

Telecommunications, broadcasting & electronic services


New rules as from 1 of January 2015.

For further details follow the link

Supply of electronic services within the EU as from 2015


Under the current EU law suppliers, who are not established within the EU, providing electronic services to non VAT registered customers (BtoC), have to account and pay VAT at the VAT rate of the member state in which the service recipient is domiciled. As from 2015 this rule will also apply to suppliers established within the EU which until 2015 can apply the VAT rate of the member state of their establishment.Read More »