Description

Annual Supplement (Legal Notice 221 of 2023) revising Value Added Tax (Digital Marketplace Supply) Regulations was adopted

On 14 December 2022, the 24th Annual Supplement (Legal Notice 221 of 2023) was adopted, revising the Value Added Tax (Digital Marketplace Supply) Regulations. The regulations are now cited as the Value Added Tax (Digital Marketplace Supply) Regulati…

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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2022-12-14
in force

On 14 December 2022, the 24th Annual Supplement (Legal Notice 221 of 2023) was adopted, revising th…

2022-12-31
in force

On 31 December 2022, the 24th Annual Supplement (Legal Notice 221 of 2023) enters into force, revis…