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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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
Type: Legislation Effective Date: 1 July 2026 Slovakia has proposed raising its VAT registration threshold from €62,500 to €85,000 starting 1 July 2026, pending parliamentary
Type: Legislation Effective Date: Phased rollout Uganda’s EFRIS e-invoicing system shows that real-time invoice validation can significantly improve VAT compliance, with liabilities rising by about
