Description

Value Added Tax (Digital Marketplace Supply) (Amendment) Regulations (Legal Notice 68 of 2022) entered into force

On 27 May 2022, the Value Added Tax (VAT) (Digital Marketplace Supply) (Amendment) Regulations, 2022 (Legal Notice 68 of 2022) entered into force and amended the VAT (Digital Marketplace Supply) Regulations, 2020. The definitions of "business-to-bus…

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, 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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2022-05-27
in force

On 27 May 2022, the Value Added Tax (VAT) (Digital Marketplace Supply) (Amendment) Regulations, 202…