Tag Archives: VAT

Colombia will retain VAT to foreign OTTs on credit cards

Colombian National Directorate of Taxes and Customs (DIAN) warned that it will be able to order different means of payment in the country – including credit, debit and prepaid cards and cash collectors – the 19% VAT retention to international OTTs , which will apply from next July 1st. DIAN, surely, will make a cut [...]

Argentine provinces charge Netflix tax

Many Argentine provinces charge an aliquot on online subscription platforms like Netflix, Spotify, Airbnb and others. It is added to 21% Value Added Tax (VAT) imposed on digital content from international platforms sales, which Government started charging in the first half 2018. Salta province announced it will apply a 3.6% extra in OTT prices, which [...]

Colombia starts taxing digital platforms

From July 1, the Value Added Tax (19%) started to apply to foreign digital platforms that provide services in Colombia, including Netflix and Spotify. The measure had been included in the 2016 tax reform. The National Directorate of Taxes and Customs (Dian) stated that service providers can already register as responsible for VAT in Colombia [...]

Chile plans to tax digital platforms

The finance minister, Felipe Larraín, said that the Chilean government plans to incorporate in the tax reform the payment of VAT (Value Added Tax) on commercial transactions of digital platforms such as Spotify, Netflix and Amazon, among others. “We have decided to include the taxation of the digital economy in our tax modernization,” said the [...]

Digital platforms to pay VAT in Colombia

Colombian Finance Minister Mauricio Cárdenas said that in June, digital platforms from abroad, among them Netflix, will have to pay VAT in the country. “Today, June 1st, begins the period from which all digital platforms, wherever they are, that sell goods and services to tax residents in Colombia are obliged to charge VAT,” said the [...]

Digital services start paying VAT in Argentina

The Argentine government officially announced, through decree 354/2018, the implementation of Value Added Tax (VAT) in digital services such as Netflix and Spotify, among others. The new regulation becomes effective on Wednesday, April 25. According to the decree, the tax will be paid by consumers, either directly or through intermediaries. The rule establishes that if [...]

Netflix users to pay VAT in Argentina

Argentinas Federal Administration of Public Revenues (AFIP) decided that digital platforms such as Netflix and Spotify will start in April to pay 21% VAT (value added tax). The decree has already been sent (to the Casa Rosada) and the resolution will be operative at the end of the month, said the now ex-AFIP head Alberto [...]

Netflix, Spotify and other digital services to pay 21% VAT in Argentina

Argentinas government presented a tax reform project that includes taxing digital services from foreign companies available in the country, such as Netflix and Spotify. If the bill goes ahead, these companies will have to pay 21% VAT (Value added tax). In a talk with journalists, Undersecretary of Public Revenue, Andrés Edelstein, confirmed that digital services [...]

OTT services included in Colombia’s tax reform

The President of Colombia, Juan Manuel Santos, has sanctioned the Tax Reform law that states that users will now have to pay a 19% value-added tax (VAT) to access foreign digital platforms such as Netflix and Spotify, reported El Tiempo newspaper. Article 180 of the regulation states that issuers of credit, debit and prepaid cards [...]