Description

Value Added Tax (Digital Marketplace Supply) Regulations entered into force with grace period

On 9 October 2020, the Value Added Tax (VAT) (Digital Marketplace Supply) Regulations, 2020, have been published in the official gazette and entered into force with a grace period. The regulations include transitional provisions requiring suppliers …

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: user-generated content, streaming service provider, platform intermediary: e-commerce, software provider: app stores, search service provider, software provider: other software, infrastructure provider: cloud computing, storage and databases
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2020-10-09
in grace period

On 9 October 2020, the Value Added Tax (VAT) (Digital Marketplace Supply) Regulations, 2020, have b…

2021-04-10
in grace period

On 10 April 2021, the Value Added Tax (VAT) (Digital Marketplace Supply) Regulations, 2020, have be…