Non-resident digital platform operators in Colombia must submit an annual information report to DIAN, covering services such as providing qualified services, providing goods, or renting real estate. They must register in Colombia and obtain a Tax Identification Number. Reports must be submitted electronically, with penalties up to USD 97,000 for non-compliance. Non-resident digital platform operat... Read more

South Africa’s VAT Modernization Project, led by the National Treasury and SARS, will digitize VAT reporting, introduce mandatory e-invoicing and e-reporting, and enable real-time data transmission to reduce the country’s R800 billion VAT gap. The 2025 Draft TALAB provides the legal basis, with a phased rollout starting voluntarily and a potential full Peppol-based 5-corner model by 2028+. Busines... Read more

Singapore’s InvoiceNow, a Peppol-based e-invoicing framework, enables structured invoice exchange and real-time reporting to IRAS, improving compliance, efficiency, and payment cycles. The rollout starts 1 May 2025 (voluntary), becomes mandatory for new voluntary GST registrants from 1 Nov 2025, and for all voluntary registrants from 1 Apr 2026, with later expansion to all GST-registered businesse... Read more

Starting on October 25, 2025, Chile will implement new VAT regulations for low-value consignments. Non-resident taxpayers must register and remit VAT on goods valued at USD 500 and digital services. Businesses enabling sales to Chile, such as digital platforms, must also register. Imports up to USD 41 are currently exempt from tariffs and VAT. The tax agency confirmed the implementation will proce... Read more

E-invoicing in the UAE supports a digital transformation, crucial for micro enterprises, enhancing compliance and efficiency. It streamlines business operations, reduces costs by up to 66%, and improves cash flow through quicker invoice processing. The phased implementation starts in Q4 2024 with ASP accreditation, leading to mandatory reporting by Q2 2026. Key technical requirements include OpenP... Read more

The ZATCA has set criteria for selecting establishments in the "Twenty-Fourth Group" for electronic invoicing integration. Notifications will go to those with VAT revenues over SAR 375,000 by June 30, 2026. The second phase includes linking systems to Fatura and issuing specific invoice formats. The first phase started on December 4, 2021, requiring taxpayers to stop using handwritten invoices and... Read more

U.S. sales tax is a state and local consumption tax, with 45 states + D.C. imposing it and thousands of local jurisdictions adding complexity. Most goods are taxable, while essentials like food or medicine may be exempt; some services and digital products are taxed depending on the state. Businesses must determine nexus (physical, economic, or affiliate presence) to know where to register, collect... Read more