Type: Legislation
99 nations now impose VAT or GST on consumers who purchase digital services from non-resident providers. This is in accordance with OECD recommendations and the widely recognized indirect tax principle of collecting taxes in the country of consumption. The proposed and implemented regimes are listed below.
Effective date: N/A
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Effective Date: 1 July 2026 Type: Legislation China is continuing to expand its real-time tourist VAT refund regime to encourage inbound tourism and consumer spending.
Effective Date: May 2026 Type: Legislation Starting in May 2026, Kenya Revenue Authority (KRA) will add import and export data from its Customs Management System
Type: Legislation Effective Date: 1 April 2026Poland’s lower house of parliament (the Sejm) is reviewing draft Bill No. 2413 to temporarily reduce VAT on basic
