KPMG’s summary of taxation of the digital economy developments [PDF 2.85 MB] (last updated 27 June 2022)

KPMG’s summary of e-invoicing and digital reporting developments [PDF 2.76 MB] (last updated 27 May 2022)

April 2022

27 Apr - Belgium: Requirement to report information about tourist accommodations not contrary to EU law (CJEU judgment)

26 Apr - Poland: Treatment of online purchases via foreign sites taxable

25 Apr - Chile: Digital services subject to VAT

22 Apr - OECD: Comments on draft rules for domestic legislation on scope under Amount A of Pillar One

21 Apr - Kenya: Measures regarding digital taxation in Finance Bill, 2022

21 Apr - Kenya: VAT proposals concerning online transactions, digital marketplaces in finance bill

20 Apr - KPMG report: Comments on draft rules for domestic legislation on scope under Amount A of Pillar One

18 Apr - United States: State and local tax, technology-related developments (table, first quarter 2022)

14 Apr - KPMG report: Comments on implementation framework of global minimum tax

14 Apr - OECD: Comments on implementation framework of global minimum tax

14 Apr - OECD: Extractives exclusion under Amount A of Pillar One; public consultation

8 Apr - Canada: Provision in federal budget for 2022 to require digital platform operators to report information about sellers

8 Apr - United States: Digital advertising services tax, estimated tax payment form is released (Maryland)

7 Apr - India: Sports channel telecaster; no dependent agent permanent establishment under India-Mauritius tax treaty (tribunal decision)

7 Apr - Netherlands: Update on bill to implement EU Directive (DAC7), reporting obligations of digital platforms

6 Apr - EU: Implementing regulation on VAT and e-commerce transactions; guidance for payment service providers

5 Apr - EU: No agreement on revised proposal for minimum tax directive (ECOFIN Council meeting 5 April 2022)

4 Apr - OECD: Draft rules for domestic legislation on scope under Amount A of Pillar One; comments requested

1 Apr - France: Administrative guidance regarding digital services tax held invalid (Conseil d'Etat decision)

October 2021

April 2021

22 Apr - EU: Review of deemed supply rules for online marketplaces, effective 1 July 2021

21 Apr - EU: One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces

21 Apr - United States: Sales tax economic nexus, marketplace provider laws enacted (Florida)

20 Apr - United States: Taxation of software, digital equivalents by state and local authorities

20 Apr - Cambodia: VAT and e-commerce transactions

20 Apr - Canada: Digital services tax among measures in 2021 federal budget

20 Apr - EU: VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021

19 Apr - OECD: VAT policy regarding "sharing and gig economy"

16 Apr - Argentina: List of entities for digital services tax purposes, Buenos Aires

16 Apr - Kazakhstan: Electronic sales by foreign entities via internet subject to VAT beginning in 2022

16 Apr - Singapore: Guidelines for tax treatment of transactions involving digital tokens

15 Apr - United States: Taxation of digital advertising services; sales and use tax on digital products and services (Maryland)

14 Apr - Argentina: New digital services tax procedures for Buenos Aires

14 Apr - Brazil: Review of digital services tax proposals

13 Apr - Czech Republic: “One-stop-shop” (OSS) for VAT on remote sales, options for platforms

12 Apr - United States: Digital advertising tax and sale and use tax on digital products (Maryland)

8 Apr - Canada: Online marketplaces, platforms, streaming services to collect sales tax (Manitoba)

8 Apr - Italy: Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)

7 Apr - Malaysia: Tourism tax postponed, digital platform service providers

5 Apr - Malaysia: Tourism tax regulations address digital platforms

2020 Articles

December 2020

18 Dec - France: Revised approach to determining permanent establishment, implications taxation of digital economy (Conseil d’Etat decision) 

18 Dec - Kenya: Digital services tax regulations provide details; scheduled effective date of 2021

17 Dec - Italy: Draft decree to implement digital services tax, consultation open through 31 December

17 Dec - OECD: Compendium of comments on “Blueprints” concerning tax challenges from digitalisation of the economy

15 Dec - Spain: Proposals for regulations to implement the digital services tax

14 Dec - Canada: Updated sales tax guidelines for e-marketplace facilitators and sellers (Saskatchewan)

14 Dec - KPMG reports: Comments concerning “Blueprints” and tax challenges from digitalisation of the economy

11 Dec - Canada: Proposal for non-resident vendors and e-platform operators to be subject to GST / HST

7 Dec - United States: Taxation of cloud computing and computer software (Chicago); treatment of internet sales (Multistate Tax Commission)

2 Dec - EU: ECOFIN agreement on reporting requirements for digital businesses (DAC7), views on international issues including the digital economy

1 Dec - Canada: Non-resident businesses, platform operators to register for GST/HST

1 Dec - EU: Tax transparency rules to be extended to digital platforms


November 2020

16 Nov - United States: Digital advertising receipts from prewritten computer software, sales and use tax (New York)

12 Nov - Spain: Details of digital services tax

11 Nov - Poland: Legislative measures implementing EU VAT directives for e-commerce transactions

9 Nov - Mexico: Taxation of digital services, enactment expected for January 2021 effective date

October 2020

22 Oct - Mexico: Taxation of digital services, legislative update

21 Oct - Spain: Digital services tax finalized, effective in January 2021

19 Oct - France: Digital services tax to be paid in December 2020

12 Oct - KPMG report: Summary and initial analysis of Pillar One Blueprint

12 Oct - KPMG report: Summary and initial analysis of Pillar Two Blueprint

12 Oct - OECD: Pillar One and Pillar Two “Blueprints” and tax challenges of digital economy (text of reports)

9 Oct - Cambodia: Procedures for e-commerce licence or permit; e-commerce service providers and exemptions

9 Oct - Czech Republic: Status of digital tax proposal

8 Oct - Spain: VAT e-commerce rules, update

8 Oct - United States: State and local tax, technology-related guidance (table, third quarter 2020)

7 Oct - Malta: Digital platforms and online marketplaces as facilitators of remote sales, VAT implications

5 Oct - India: Tax withholding at rate of 1% on transactions with e-commerce operators

September 2020

29 Sep - Costa Rica: Update on VAT and cross-border digital services

29 Sep - Germany: Digital VAT package and distance sales proposals

24 Sep - Canada: Plans to tax large digital companies

23 Sep - Philippines: Proposed legislation for taxation of digital services

14 Sep - Mexico: Second bi-monthly list, foreign providers of digital services subject to VAT

11 Sep - Mexico: Proposed legislative changes regarding digital services tax, VAT

1 Sep - Malaysia: Updated service tax policies reflect digital services tax measures

August 2020

28 Aug - United States: Payments under wireless service agreements constitute rents from real property for REIT (IRS letter ruling)

26 Aug - UAE: VAT treatment of e-commerce sales

20 Aug - Malaysia: Guide on taxation of digital services by foreign service providers

17 Aug - Ecuador: Digital services subject to VAT

12 Aug - Philippines: Proposed legislation, taxation of digital economy

4 Aug - Costa Rica: VAT on cross-border digital services; credit, debit card issuers

4 Aug - Russia: VAT exemption available for certain software and database providers


July 2020

29 Jul - Brazil: Proposal to replace PIS and COFINS with new federal VAT; would capture digital transactions

29 Jul - UK: Possible expansion of qualifying expenditure for R&D tax credits to include data, cloud computing costs

28 Jul - India: Web-related services not taxable fees under tax treaty with United States

27 Jul - Russia: VAT and sales of software, digital technology

27 Jul - UK: VAT scope extended, income tax start date announced (making tax digital)

24 Jul - EU: Postponement of e-commerce VAT to 1 July 2021

22 Jul - Mexico: Guidance on remitting withholding taxes related to digital services

22 Jul - United States: Senate Finance Committee leaders' statement on UK’s digital services tax


KPMG digital economy tax tracker mobile app

KPMG’s digital economy tax tracker app covers both direct tax (BEPS 2.0 and digital services tax) and indirect tax (goods and services tax (GST) and value added tax (VAT)) content for over 60 countries. Content and additional jurisdictions are added on an ongoing basis.

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