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VAT and GST treatment of cross-border services

VAT and GST treatment of cross-border services

Explore the requirements and rules that apply to electronically supplied services in 54 countries around the world, including Bulgaria.


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KPMG`s 2017 survey on VAT/GST and cross-border services provides a comprehensive global reference on which businesses can look to build their knowledge and develop further insights into how best to manage indirect taxes in the digital economy.

The rise of the digital economy

Technological changes and improvements have created new challenges for businesses regarding compliance with indirect tax laws and in particular the VAT and GST treatment of cross-border supplies of services. Businesses can supply digital content such as films, music, news, data hosting and storage (e.g. cloud computing), online gaming, telecommunications, payment services and advertising – all supplied remotely. And in the future with developments in technology such as 3-D digital printing, artificial intelligence, robotic process automation, the growth in electronic services is expected to be exponential.

VAT and GST changes across the globe

Not surprisingly, governments around the world have been struggling to adapt their VAT and GST systems to meet this challenge. Spurred on by the OECD, this survey looks at how 54 countries around the world have either implemented, or are considering implementing, changes to their VAT and GST systems to recover the tax. The challenges for service providers in implementing these changes is immense, with potentially multijurisdictional tax obligations arising merely by virtue of where their customers are situated around the globe. 

To explore the results in 54 countries around the word, select from the list below:

Andorra France        Norway
Argentina Germany Poland
Australia Ghana Portugal
Austria Iceland Romania
Bahamas India Russia
Belarus Indonesia Serbia
Belgium Ireland Singapore
Brazil Isle of Man Slovakia
Bulgaria Italy Slovenia
Canada Japan South Africa
China Kenya South Korea
Colombia Lituania Spain
Croatia Luxembourg Sweden
Cyprus Malaysia Switzerland
Czech Republic        Malta Tanzania
Denmark Mexico Thailand
Egypt Netherlands Turkey
Finalnd New  Zealand           United Kingdom          

Download the survey and develop further insights into how best to manage indirect taxes in this complex area.

© 2021 KPMG Bulgaria OOD, a Bulgarian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.



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