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KPMG’s summary of taxation of the digital economy developments [PDF 2 MB] (last updated 25 August 2021)

KPMG’s summary of e-invoicing and digital reporting developments [PDF 2 MB] (last updated 11 August 2021)

April 2021

22 Apr - EU: Review of deemed supply rules for online marketplaces, effective 1 July 2021

21 Apr - EU: One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces

21 Apr - United States: Sales tax economic nexus, marketplace provider laws enacted (Florida)

20 Apr - United States: Taxation of software, digital equivalents by state and local authorities

20 Apr - Cambodia: VAT and e-commerce transactions

20 Apr - Canada: Digital services tax among measures in 2021 federal budget

20 Apr - EU: VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021

19 Apr - OECD: VAT policy regarding sharing and gig economy

16 Apr - Argentina: List of entities for digital services tax purposes, Buenos Aires

16 Apr - Kazakhstan: Electronic sales by foreign entities via internet subject to VAT beginning in 2022

16 Apr - Singapore: Guidelines for tax treatment of transactions involving digital tokens

15 Apr - United States: Taxation of digital advertising services; sales and use tax on digital products and services (Maryland)

14 Apr - Argentina: New digital services tax procedures for Buenos Aires

14 Apr - Brazil: Review of digital services tax proposals

13 Apr - Czech Republic: “One-stop-shop” (OSS) for VAT on remote sales, options for platforms

12 Apr - United States: Digital advertising tax and sale and use tax on digital products (Maryland)

8 Apr - Canada: Online marketplaces, platforms, streaming services to collect sales tax (Manitoba)

8 Apr - Italy: Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)

7 Apr - Malaysia: Tourism tax postponed, digital platform service providers

5 Apr - Malaysia: Tourism tax regulations address digital platforms

2020 Articles

December 2020

18 Dec - France: Revised approach to determining permanent establishment, implications taxation of digital economy (Conseil d’Etat decision) 

18 Dec - Kenya: Digital services tax regulations provide details; scheduled effective date of 2021

17 Dec - Italy: Draft decree to implement digital services tax, consultation open through 31 December

17 Dec - OECD: Compendium of comments on “Blueprints” concerning tax challenges from digitalisation of the economy

15 Dec - Spain: Proposals for regulations to implement the digital services tax

14 Dec - Canada: Updated sales tax guidelines for e-marketplace facilitators and sellers (Saskatchewan)

14 Dec - KPMG reports: Comments concerning “Blueprints” and tax challenges from digitalisation of the economy

11 Dec - Canada: Proposal for non-resident vendors and e-platform operators to be subject to GST / HST

7 Dec - United States: Taxation of cloud computing and computer software (Chicago); treatment of internet sales (Multistate Tax Commission)

2 Dec - EU: ECOFIN agreement on reporting requirements for digital businesses (DAC7), views on international issues including the digital economy

1 Dec - Canada: Non-resident businesses, platform operators to register for GST/HST

1 Dec - EU: Tax transparency rules to be extended to digital platforms


November 2020

16 Nov - United States: Digital advertising receipts from prewritten computer software, sales and use tax (New York)

12 Nov - Spain: Details of digital services tax

11 Nov - Poland: Legislative measures implementing EU VAT directives for e-commerce transactions

9 Nov - Mexico: Taxation of digital services, enactment expected for January 2021 effective date

October 2020

22 Oct - Mexico: Taxation of digital services, legislative update

21 Oct - Spain: Digital services tax finalized, effective in January 2021

19 Oct - France: Digital services tax to be paid in December 2020

12 Oct - KPMG report: Summary and initial analysis of Pillar One Blueprint

12 Oct - KPMG report: Summary and initial analysis of Pillar Two Blueprint

12 Oct - OECD: Pillar One and Pillar Two “Blueprints” and tax challenges of digital economy (text of reports)

9 Oct - Cambodia: Procedures for e-commerce licence or permit; e-commerce service providers and exemptions

9 Oct - Czech Republic: Status of digital tax proposal

8 Oct - Spain: VAT e-commerce rules, update

8 Oct - United States: State and local tax, technology-related guidance (table, third quarter 2020)

7 Oct - Malta: Digital platforms and online marketplaces as facilitators of remote sales, VAT implications

5 Oct - India: Tax withholding at rate of 1% on transactions with e-commerce operators

September 2020

29 Sep - Costa Rica: Update on VAT and cross-border digital services

29 Sep - Germany: Digital VAT package and distance sales proposals

24 Sep - Canada: Plans to tax large digital companies

23 Sep - Philippines: Proposed legislation for taxation of digital services

14 Sep - Mexico: Second bi-monthly list, foreign providers of digital services subject to VAT

11 Sep - Mexico: Proposed legislative changes regarding digital services tax, VAT

1 Sep - Malaysia: Updated service tax policies reflect digital services tax measures

August 2020

28 Aug - United States: Payments under wireless service agreements constitute rents from real property for REIT (IRS letter ruling)

26 Aug - UAE: VAT treatment of e-commerce sales

20 Aug - Malaysia: Guide on taxation of digital services by foreign service providers

17 Aug - Ecuador: Digital services subject to VAT

12 Aug - Philippines: Proposed legislation, taxation of digital economy

4 Aug - Costa Rica: VAT on cross-border digital services; credit, debit card issuers

4 Aug - Russia: VAT exemption available for certain software and database providers


July 2020

29 Jul - Brazil: Proposal to replace PIS and COFINS with new federal VAT; would capture digital transactions

29 Jul - UK: Possible expansion of qualifying expenditure for R&D tax credits to include data, cloud computing costs

28 Jul - India: Web-related services not taxable fees under tax treaty with United States

27 Jul - Russia: VAT and sales of software, digital technology

27 Jul - UK: VAT scope extended, income tax start date announced (making tax digital)

24 Jul - EU: Postponement of e-commerce VAT to 1 July 2021

22 Jul - Mexico: Guidance on remitting withholding taxes related to digital services

22 Jul - United States: Senate Finance Committee leaders' statement on UK’s digital services tax

17 Jul - Indonesia: Guidance implementing VAT on offshore e-commerce transactions

16 Jul - Switzerland: Modified VAT definition with respect to electronically supplied services

15 Jul - Belgium: Proposal for digital services tax

15 Jul - EU: New tax package proposed; tax treatment of digital platforms addressed

14 Jul - Kenya: Digital services tax, effective date 1 January 2021

14 Jul - Mexico: Official list of foreign providers of digital services subject to VAT

14 Jul - United States: French digital services tax; additional 25% customs duties suspended until January 2021

13 Jul - UK: A step closer to enacting digital services tax

13 Jul - United States: Remote seller, marketplace facilitator update (Mississippi, North Carolina, Rhode Island, Tennessee) 

10 Jul - UK: House of Commons passes digital services tax legislation

9 Jul - Canada: Proposed provincial sales tax rules in Saskatchewan for e-commerce platforms

7 Jul - Brazil: Proposed COFINS regime for digital sector taxpayers

7 Jul - OECD: Global tax reporting framework for digital platforms

6 Jul - Kazakhstan: Legislation on taxation of digital sales

6 Jul - UK: IT services provided special investment funds subject to VAT (CJEU judgment)

June 2020

26 Jun - Chile: Simplified VAT regime, registration by non-residents providing digital services

24 Jun - Vietnam: Taxation of e-commerce, withholding rules effective 2021

22 Jun - Nigeria: Digital activities subject to tax, “significant economic presence” of foreign companies

22 Jun - United States: Food delivery service provider considered marketplace facilitator (Arkansas)

22 Jun - United States: Remote sellers and marketplace facilitators update (Colorado, Louisiana, Mississippi)

19 Jun - United States: Treasury Secretary seeks “pause” in OECD Pillar 1 discussions of digital economy

18 Jun - Mexico: VAT and digital services, foreign residents without permanent establishment

18 Jun - OECD: Statement about ongoing negotiations, taxation of digital economy

17 Jun - United States: Reports of withdrawal of talks with EU on digital services tax 

15 Jun - Costa Rica: VAT on cross-border digital services

10 Jun - Kazakhstan: Legislative proposal for regulation of digital technologies

8 Jun - Italy: Guidance on reporting remote sales by marketplace operators

8 Jun - United States: Sales tax and remote sales (Louisiana)

2 Jun - United States: Investigation of digital services taxes

1 Jun - Nigeria: Foreign companies having “significant economic presence” for tax purposes, including those deriving income through digital means

1 Jun - United States: Software and related training services subject to sales tax (South Carolina)

May 2020

29 May - Indonesia: Offshore e-commerce transactions subject to 10% VAT

21 May - Mexico: VAT on digital services provided by foreign residents without permanent establishment

4 May - United States: Digital advertising tax (New York)

April 2020

21 Apr - Turkey: Digital services tax, a primer

20 Apr - Hong Kong: Taxation of digital assets

20 Apr - OECD: Use of digitalization by “subnational governments” to enhance tax revenue

20 Apr - United States: Tax treatment of working remotely (Arkansas) and of web-blog (Virginia) 

15 Apr - Indonesia: Taxation of e-commerce transactions

15 Apr - OECD: Draft reporting rules for platform operators in sharing and gig economy, comments received

15 Apr - UK: HMRC guidance, registration rules for digital services tax

7 Apr - France: Joint liability for VAT of online platforms

6 Apr - United States: Sales tax liabilities of marketplace facilitators (South Carolina, Tennessee, Washington State)

3 Apr - Hong Kong: Revised guidance, taxation of digital economy and intersection with transfer pricing

March 2020

30 Mar - France: Draft administrative regulations, scope of digital services tax

30 Mar - United States: Online platform for short-term rentals (Florida)

24 Mar - India: Digital taxation, enlarging the scope of “equalisation levy”

23 Mar - United States: Tax on digital advertising (Maryland)

21 Mar - UK: Digital services tax, effective date set for 1 April 2020

20 Mar - Turkey: Digital services tax, update

18 Mar - OECD: Work on taxation of the digitalised economy continues during coronavirus (COVID-19) crisis

16 Mar - Spain: Digital services tax legislation, update

16 Mar - United States: Sales tax on digital products (Maryland); digital tax on advertising, proposal (New York)

11 Mar - UK: Digital services tax proposal in budget; rate of 2% to be introduced from April 2020

3 Mar - Hungary: Tax on advertising not precluded, but penalty regime not compatible with EU law (CJEU judgment)

2 Mar - United States: Source of revenue, online platforms (Florida)

2 Mar - Malaysia: Service tax and digital services

February 2020

25 Feb - Austria: Update on digital services tax

24 Feb - United States: Communications sales tax liability for video streaming services (Florida)

21 Feb - Norway: VAT on e-commerce

19 Feb - OECD: Draft reporting rules for platform operators in sharing and gig economy

19 Feb - Spain: Draft legislative proposal for digital services tax

17 Feb - OECD: “BEPS 2.0” and taxation of digitalised economy, in a nutshell

13 Feb - KPMG report: Insights on OECD’s revised “Unified Approach” to tax challenges of digitalisation

13 Feb - KPMG report: OECD transfer pricing (final) guidance on financial transactions: Initial impressions

13 Feb - OECD: Webcast on tax challenges of digitalisation; Pillar One and Pillar Two proposals

13 Feb - Uzbekistan: VAT rules for e-services

7 Feb - Italy: Overview of digital services tax

6 Feb - Turkey: Tax administration’s draft guidance on digital services tax

January 2020

31 Jan - OECD: Update on digital economy tax issues; “Pillar One” possible safe harbour

31 Jan - United States: Online marketplace not a “dealer” required to collect local sales taxes (Louisiana)

31 Jan - Uzbekistan: VAT rules for foreign suppliers of e-services

29 Jan - Senegal: Tax measures, incentives for hydrocarbon and digital sectors

23 Jan - Thailand: VAT proposed regulations include e-commerce measures

21 Jan - Italy: Details of digital services tax

21 Jan - France: Update on digital services tax

20 Jan - France: Online platforms, XML format for reporting before 31 January 2020    

20 Jan - United States: Remote sellers and marketplace facilitators update (D.C., Georgia, Iowa, Kansas, Maryland, Nebraska)

20 Jan - United States: Tax treatment of online research services (Washington State)

17 Jan - United States: IRS to consider relief from double taxation related to section 965 repatriation

17 Jan - Malaysia: Service tax policy updated to reflect digital services

16 Jan - Nigeria: Finance Act, 2020 introduces digital taxation and service permanent establishment

15 Jan - United States: Proposed regulations on cloud-computing, digital-content transactions; public hearing scheduled

15 Jan - France: Public listing of non-cooperative online platforms

14 Jan - France: Tax compliance, reporting obligations of online platforms (31 January 2020 action date)

13 Jan - United States: Sales tax liability of remote sellers and marketplace facilitators (Alaska, Illinois)

10 Jan - UK: VAT treatment of digital newspapers (Upper Tribunal decision)

9 Jan - Mexico: Digital services taxation measures included in 2020 tax resolution

8 Jan - Italy: VAT provisions, digital services tax effective 1 January 2020

6 Jan - United States: Public hearing concerning France’s digital services tax

6 Jan - United States: Sales tax collected for online sales, remitted to state instead of local tax authority (Louisiana)

6 Jan - United States: Sales tax obligations of marketplace facilitators (Michigan, Missouri, Florida)

2 Jan - United States: State and local tax, technology-related guidance (table, fourth quarter 2019)

2019 Articles

December 2019

19 Dec - Italy: Digital services tax, changes made during legislative process

19 Dec - Mexico: Digital tax measures included in tax reform legislation for 2020

11 Dec - Costa Rica: Proposal for VAT collection mechanism, cross-border or intangible digital services

11 Dec - Czech Republic: Bill proposing digital services tax presented to legislature

11 Dec - Turkey: Digital services tax enacted, effective date of March 2020

4 Dec - OECD responds to U.S. Treasury’s letter on digital services tax

4 Dec - United States: Treasury opposition to digital services tax initiatives, support for Pillar One

2 Dec - U.S. conclusions, trade-related investigation of France’s digital services tax


November 2019

27 Nov - U.S. trade-related report on France’s digital services tax expected next week

26 Nov - Kenya: Tax on income from digital marketplace; VAT on supplies from digital marketplaces

25 Nov - Costa Rica: Non-traditional hosting services provided via digital platforms

25 Nov - Dominican Republic: Expanded application of VAT to online, digital services

21 Nov - Czech Republic: Digital services tax, update

21 Nov - EU: VAT directive concerning payment service providers

21 Nov - Germany: Reduced VAT rate for e-publications; other VAT amendments

13 Nov - KPMG report: OECD proposal under Pillar Two; addressing tax challenges of digitalisation of the economy

13 Nov - United States: Market-based sourcing and marketplace-facilitator legislation (North Carolina)

12 Nov - KPMG report: Comments on “Pillar One” approach to address digital economy tax issues

11 Nov - Chile: VAT proposed for digital services

8 Nov - EU: ECOFIN discusses digital taxation agenda

8 Nov - EU: VAT payment data, reporting to address fraud in e-commerce sector

8 Nov - OECD: Global anti-base erosion proposal under Pillar Two; consultation document released

5 Nov - Mexico: Tax reform 2020, VAT on services provided from digital platforms

5 Nov - Turkey: Legislative proposal for digital services tax


October 2019

31 Oct - Australia: GST collection by offshore providers of hotel room sales

30 Oct - Italy: Digital services tax, update

29 Oct - Austria: Legislation introducing digital services tax

29 Oct - Taiwan: Invoice requirements for foreign e-commerce suppliers, effective January 2020

28 Oct - United States: Guidance on nexus, taxation of remote sales by U.S. states (Arizona, Hawaii, Louisiana, Michigan, North Carolina, South Carolina)

17 Oct - Italy: Digital services tax proposed to apply beginning 1 January 2020

14 Oct - United States: Marketplace guidance, sales and use tax (California, Maine, Massachusetts, Texas)

9 Oct - OECD: Proposal to address digital economy tax issues, “Pillar One” approach

7 Oct - United States: Marketplace guidance, sales and use tax (Maryland, Wisconsin)


September 2019

30 Sep - Mexico: Proposals for taxation of digital platforms

30 Sep - United States: Referral business not marketplace facilitator (Utah)

26 Sep - Sweden: 2020 budget proposes to revise VAT rules for e-commerce between businesses and consumers

23 Sep - United States: Remote seller and marketplace guidance, sales and use tax (Alabama, Florida, Louisiana, Massachusetts)

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