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)
Recent Articles
July 2022
18 Jul - KPMG report: The diverging paths of Pillars One and Two
18 Jul - Czech Republic: Tax priorities of the Czech EU Presidency
15 Jul - Germany: Proposals regarding reporting obligations of digital platforms and transposition of DAC7
14 Jul - Mexico: List of 155 registered foreign providers of digital services (as of 30 June 2022)
13 Jul - Australia: Guidance regarding tax treatment of cryptoassets
12 Jul - Tanzania: Tax measures in Finance Act, 2022 make digital transactions taxable
11 Jul - OECD: Progress report on Amount A of Pillar One, including revised schedule; public consultation
June 2022
29 Jun - Slovakia: Implementation of EU directive on reporting obligations of digital platforms (DAC7)
27 Jun - UK: Background and implications of delayed implementation of Pillar Two
24 Jun - Australia: Cryptocurrencies not regarded as foreign currency for tax purposes
24 Jun - India: Guidance on tax withholding, transfers of virtual digital assets
23 Jun - Canada: Reminder of provincial sales tax obligations of marketplace facilitators (British Columbia)
22 Jun - KPMG report: Tax information reporting on cryptoassets
15 Jun - OECD: Comments on tax certainty aspects of Amount A under Pillar One
14 Jun - UK: Implementation of Pillar Two delayed
10 Jun - KPMG report: Comments on tax certainty aspects of Amount A under Pillar One
9 Jun - Canada: PST requirements for marketplace facilitators enacted (British Columbia)
7 Jun - United States: Future of consumer and retail—tax perspective
2 Jun - Switzerland: Possible revisions of VAT law include measures affecting electronic platforms
May 2022
27 May - OECD: Tax certainty aspects of Amount A under Pillar One; public consultation
25 May - OECD: Comments on regulated financial services exclusion under Amount A of Pillar One
20 May - KPMG report: Comments on regulated financial services exclusion under Amount A of Pillar One
16 May - KPMG report: Public consultation meeting on implementation framework of global minimum tax
16 May - Vietnam: Measures to strengthen tax administration for e-commerce activities
6 May - Netherlands: Considerations for companies in scope of Pillar Two rules
6 May - New Zealand: Consultation on implementation of Pillar Two rules
6 May - OECD: Regulated financial services exclusion under Amount A of Pillar One; public consultation
3 May - KPMG report: Comments on extractives exclusion under Amount A of Pillar One
3 May - OECD: Comments on extractives exclusion under Amount A of Pillar One
2 May - OECD: Comments on tax transparency framework for cryptoassets, proposed amendments to CRS
2 May - United States: Expanded marketplace facilitator definition (Oklahoma)
April 2022
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 - United States: Digital advertising services tax, estimated tax payment form is released (Maryland)
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
March 2022
29 Mar - OECD: IT-format to support global tax reporting framework for digital platforms
22 Mar - OECD: Public consultation on tax transparency framework for cryptoassets, proposed amendments to CRS
22 Mar - Australia: Tax treatment of digital assets and transactions; policy framework review
21 Mar - Australia: Consultation on proposed digital games tax offset
17 Mar - Chile: New procedures for simplified VAT regime for digital services
15 Mar - Thailand: Tax relief to support trading in digital assets and investment in start-ups
14 Mar - OECD: Commentary on Pillar Two model rules for domestic implementation of 15% global minimum tax
11 Mar - Sweden: Proposals regarding fees for licensing of gaming software
4 Mar - Dominican Republic: Proposal to impose VAT on digital services provided from abroad
4 Mar - UK: Consultation concerning proposal for online sales tax
4 Mar - Vietnam: Guidance concerning e-commerce websites and activities
February 2022
22 Feb - United States: Comments opposing Canada’s digital services tax proposal
15 Feb - New Zealand: Public consultation on digitizing the tax system
10 Feb - India: Tax withheld reduced by “equalization levy” (digital services tax) paid (court decision)
7 Feb - Czech Republic: Proving internet advertising expenses
January 2022
25 Jan - Vietnam: New rules for foreign businesses involved in certain electronic gaming activities
19 Jan - Mexico: List of 129 registered foreign providers of digital services (as of 31 December 2021)
18 Jan - Taiwan: Draft amendment of tax registration rules for e-commerce
7 Jan - Taiwan: Income tax withholding on cross-border payments for e-services
2021 Articles
December 2021
29 Dec - Cambodia: VAT and e-commerce transactions
22 Dec - Canada: Details of proposed digital services tax (3%)
21 Dec - OECD: Schedule for public consultations on two-pillar solution
20 Dec - OECD: Pillar Two model rules for domestic implementation of 15% global minimum tax
17 Dec - UK: Cryptocurrency platforms potentially in scope of digital services tax
15 Dec - Mexico: Tax on digital platforms for distribution and delivery of goods and food (Mexico City)
15 Dec - Canada: Digital services tax legislative proposal; other tax measures in 2021 fall economic update
9 Dec - Canada: Deferral of filing by platform operators of GST/HST information returns for 2021
9 Dec - Canada: Retail sales tax measures clarified for online platform operators (Manitoba)
6 Dec - India: Treatment of tax withheld-at-source from e-commerce operations
6 Dec - Belgium: Proposal to clarify place-of-supply rules for cross-border sales
6 Dec - United States: No sales and use tax liability regarding website hosting (New York State)
November 2021
24 Nov - United States and India: Agreement regarding “equalization levy” (digital services tax)
22 Nov - United States and Turkey: Digital services tax agreement
15 Nov - Mexico: List of 122 registered foreign providers of digital services (as of 31 October 2021)
15 Nov - United States: Marketplace facilitators (Arkansas); taxable information services (Texas)
12 Nov - India: Tax treatment of subscription fees for online databases and journals, tax treaty implications
11 Nov - Nigeria: Simplified VAT regime for goods or services sold via electronic or digital platforms
9 Nov - Czech Republic: Bill for digital services tax not approved
4 Nov - Dominican Republic: VAT treatment of e-book sales
1 Nov - Vietnam: Guidance regarding cross-border e-commerce activities; website registration rules
October 2021
28 Oct - Canada: Online platform operators required to register and collect sales tax (Manitoba)
28 Oct - Saudi Arabia: Guidance regarding VAT and e-commerce transactions
27 Oct - UAE: Revised VAT rules regarding “designated zones” and goods sold via electronic platforms
25 Oct - United States: Tax obligations of marketplace facilitators (Illinois)
22 Oct - Canada: Online platforms, providers of streaming services must collect retail sales tax (Manitoba)
20 Oct - United States: State and local tax, technology-related developments (table, third quarter 2021)
20 Oct - United States: Year-end tax considerations for cryptocurrency investors
19 Oct - Australia: Status of legislation to implement a reporting regime for the "sharing economy"
19 Oct - Philippines: Tax treatment of payments to "social influencers"
15 Oct - Vietnam: Taxation of e-commerce and digital-based transactions
12 Oct - Chile: VAT treatment of digital services from abroad
9 Oct - KPMG report: OECD/G20 Inclusive Framework agreement on BEPS 2.0
8 Oct - OECD: Agreement for global minimum tax, to resolve international taxation of digital economy
6 Oct - Czech Republic: Proposed implementation of directive for income earned by digital platforms (DAC7)
6 Oct - Malaysia: Tourism tax on premises booked via digital platform service providers postponed to 2023
September 2021
29 Sep - Ireland: Digital gaming tax credit, overview
24 Sep - Cambodia: VAT and e-commerce
20 Sep - United States: Local franchise fees for streaming services (Nevada)
17 Sep - Czech Republic: Vacation rentals via online marketplace held business activity, not property lease
14 Sep - Costa Rica: Tax incentives to attract “digital nomad” workers
14 Sep - Mexico: Proposals concerning digital service providers in economic package for 2022
13 Sep - United States: Online learning platforms (Colorado); streaming services (West Virginia)
7 Sep - Ukraine: Draft legislation concerning the digital economy
August 2021
25 Aug - Australia: Proposed reporting requirements for the "sharing economy"
23 Aug - Thailand: VAT registration for providers of e-services and electronic platform operators
20 Aug - Ghana: Registration of individuals and businesses in e-commerce sector
19 Aug - Malaysia: Tourism tax and digital platform service providers and accommodation premise operators
16 Aug - United States: Tax updates for facilitators of accommodations (New Hampshire, Virginia)
13 Aug - Malaysia: Service tax and exemption for certain banking digital services
2 Aug - United States: Marketplace facilitator updates (Alabama, Missouri, New Mexico)
July 2021
29 Jul - Belgium: Circular provides guidance for VAT on e-commerce transactions
28 Jul - Mexico: List of 110 registered foreign providers of digital services (as of 30 June 2021)
23 Jul - Costa Rica: VAT and cross-border digital services
23 Jul - Pakistan: Information technology-related services included in Finance Act, 2021
13 Jul - Kenya: Digital services tax measures enacted in Finance Act, 2021
13 Jul - Thailand: Guide regarding VAT and electronic services provided by non-residents
13 Jul - Vietnam: Update on tax treatment of e-commerce and digital transactions
10 Jul - G20 Finance Ministers conclude meeting with agreement for global minimum tax, other measures
8 Jul - Cambodia: Reminder to register for e-commerce license, permit
8 Jul - Russia: New requirements for foreign IT companies; VAT and tax implications
2 Jul - KPMG report: OECD/G20 Inclusive Framework agreement on BEPS 2.0
June 2021
28 Jun - EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021
28 Jun - UK: Overview of the taxation of cryptoassets
25 Jun - Australia: ATO revises guidance on tax treatment of software royalties
22 Jun - OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”
21 Jun - United States: Marketplace facilitator, tickets and admissions (Texas)
11 Jun - Spain: Final rules for digital services tax; first declaration is due July 2021
10 Jun - Canada: New GST/HST rules for non-resident businesses, effective 1 July 2021
9 Jun - Czech Republic: Status of digital services tax legislation
7 Jun - Belgium: VAT and cross-border B2C e-commerce activities; VAT registration
7 Jun - Puerto Rico: Reduced sales and use tax for prepared foods involving marketplace facilitators
7 Jun - Ukraine: VAT on digital services supplied by non-residents
7 Jun - KPMG report: Analysis and observations about tax measures in G7 communique
5 Jun - Communique from meeting of G7 finance ministers and central bank governors
2 Jun - United States: Tariffs suspended on goods from six countries, digital services tax investigations
May 2021
24 May - Thailand: Tax benefits extended, promoting digital transformation of SMEs
24 May - United States: Economic nexus threshold, remote sellers and marketplace facilitators (Missouri)
20 May - Kenya: Digital services tax and VAT measures in Finance Bill, 2021
19 May - EU: Proposal for digital tax levy, to co-exist with Pillar One agreement
17 May - Mexico: List of registered foreign providers of digital services
17 May - United States: No sales and use tax on sale of cloud-based software application (Arkansas)
12 May - Czech Republic: VAT and imported goods involving e-commerce transactions
10 May - India: Thresholds for determining "significant economic presence" (digital economy)
6 May - EU: Resolution of European Parliament on taxing digital economy
4 May - United States: Legislature overrides veto, adopts marketplace facilitator provisions (Kansas)
3 May - United States: Hearings regarding U.S. investigations of digital services taxes
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
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
March 2021
29 Mar - Saudi Arabia: Consultation on e-invoicing proposal
26 Mar - United States: Next steps in digital services tax investigations
25 Mar - France: VAT and e-invoicing; implementation effective 1 January 2023
24 Mar - Italy: Guidance on application and administration of digital services tax
22 Mar - United States: Update on digital advertising tax (Maryland, Texas, West Virginia)
19 Mar - Singapore: GST changes regarding digital advertising in budget 2021
17 Mar - Malaysia: Digital platforms subject to tourism tax, effective July 2021
15 Mar - Mexico: Registration reminder for foreign providers of digital services
12 Mar - Canada: GST/HST rules for platform operators, scheduled effective 1 July 2021
10 Mar - Italy: Extended deadlines for digital services tax
9 Mar - Czech Republic: “Deemed supplier” concept, e-commerce and VAT
8 Mar - Saudi Arabia: VAT guidelines for e-commerce
1 Mar - United States: Digital advertising tax proposals (Massachusetts)
February 2021
26 Feb - OECD: United States drops “safe harbor” request on proposed digital tax rules
23 Feb - Malaysia: Update, taxation of digital services by foreign service providers
22 Feb - Argentina: Tax benefits under regime to promote digital “knowledge” economy
18 Feb - Slovakia: VAT and e-commerce, measures effective 1 July 2021
17 Feb - Thailand: VAT requirements for foreign providers of electronic services
15 Feb - United States: Tax on digital advertising services is enacted (Maryland)
15 Feb - United States: Taxation of digital products and digital codes (Maryland)
11 Feb - Russia: Clarifications concerning VAT exemption for licenses of software and databases
1 Feb - United States: Digital advertising analysis services, taxable information services (New York State)
January 2021
27 Jan - Kenya: Digital services tax, first return and payment expected in February 2021
22 Jan - Malaysia: FAQs on tourism tax and bookings via online platforms
19 Jan - EU: Taxation of digital economy, public consultation launched
19 Jan - Italy: Implementing decree for digital services tax; new deadlines
19 Jan - United States: Marketplace facilitator-related guidance, delivery company (Tennessee)
19 Jan - United States: Revised rule for sourcing receipts, internet hosting (Texas)
15 Jan - Italy: Deadlines for digital services tax extended
14 Jan - United States: Investigations of digital services taxes in Austria, Spain, United Kingdom
11 Jan - Mexico: Fourth list of foreign providers of digital services subject to VAT (for 2020)
11 Jan - Mexico: Tax legislative changes for 2021 and digital services
7 Jan - United States: Findings from investigations of digital services taxes in India, Italy, Turkey
5 Jan - Bahrain: Amended VAT place-of-supply rules for telecommunication services
2020 Articles
December 2020
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
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
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
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
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
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
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