- Iman Deschâtres
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A glimpse of what caught my attention:
While summer is typically a quieter season for tax and regulation, this year has broken the trend. From VAT hikes to new marketplace obligations, the past two months have been particularly eventful.
Chile
Chile is set to introduce new rules for low-value goods as of October 2025.
New guidelines have now been published (Resolution 84, Global VAT Compliance summary).
What’s new?
✱ The value threshold will be calculated in US dollars rather than Chilean pesos.
✱ The shift of obligation to marketplaces applies only to sellers who are not VAT-registered in Chile.
What does this mean for marketplaces?
✱ Systems must handle USD conversion.
✱ Marketplaces must be able to identify whether a seller is VAT-registered to prevent fraud.
Philippines
The Philippines has introduced new VAT obligations for foreign sellers of digital services as of August 1, 2025. Guidance has been published on how to register.
What’s new?
✱ Registration is required for both B2B and B2C suppliers, even though VAT applies only to B2C sales.
✱ Unlike the OECD-recommended approach, B2B suppliers are not exempt from registration.
✱ The guidance was issued late and the go-live date was delayed because the registration system was not ready.
What does this mean for marketplaces?
✱ Marketplaces have to collect VAT on behalf of their sellers. They already had an obligation to withhold income tax from sellers in certain cases.
Indonesia
Indonesia has updated its VAT and income tax system, increasing marketplace obligations.
What’s new for marketplaces?
✱ Marketplaces are appointed as income tax collectors for Indonesian sellers above a threshold.
✱ Marketplaces become liable for VAT.
Vietnam
Vietnam has issued new compliance obligations for digital and e-commerce platforms.
What’s new for marketplaces?
✱ Platforms must withhold VAT and personal income tax from sellers.
– Non-Vietnamese sellers: Income tax withholding applies to sales in Vietnam
– Vietnamese sellers: Income tax withholding applies to all sales.
Ireland
Ireland has published guidance on the VAT and income taxation of influencers.
Key Clarifications:
✱ Free gifts may be subject to VAT and income tax at their market value.
✱ Raises the question: who pays the tax on “free gifts and experiences”?
✱ Content creators and service providers should review their practices.
Enforcement
Norway
✱ The Norwegian Tax Administration audited 150 foreign online companies that failed to pay VAT.
✱ This led to recalculations and additional tax/VAT totaling almost USD 500 million.
South Africa
✱ SARS is increasing enforcement efforts to counterbalance the cancellation of the planned VAT rate increase.
Other News
✱ Germany: A lower court held that an NFT marketplace is not a deemed supplier for VAT purposes, as transactions do not take place on the marketplace, and the German seller was liable for the VAT. The decision was quite surprising and may not hold if appealed.
✱ Vietnam: Public consultation opened on the first draft of its e-commerce law.
✱ China: Public consultation launched for VAT reform, effective January 2026.
✱ Romania: VAT rate increased from 19% to 21% as of August 1, with only a few days’ notice.
✱ US:
– End of duty-free imports under $800 (“de minimis” rule).
– Numerous postal services have suspended deliveries to the US to avoid acting as import tax collectors — “a role they are not set up to perform”.
– Marketplaces, by contrast, are increasingly tasked with collecting taxes for foreign governments. But are they set up to perform this role?
Disclaimer: The views, statements or opinions expressed in this article are solely those of the author and do not represent tax advice and are not to be designated to be the views, statements or opinions of any other person, group, association or company.
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football bros
These updates are a reminder that global VAT and tax regulations are becoming increasingly complex for foreign sellers and marketplaces. The enforcement actions in Norway and South Africa really highlight the risks of non-compliance.
baseballbros io
This article is super helpful for understanding the latest tax changes affecting online businesses globally. It’s great to see updates on places like the Philippines, Indonesia, and Vietnam, but the enforcement news in Norway is a stark reminder of the risks.