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Rise of the e-tailer – Global Indirect Tax Considerations

Tony Windle

The tax landscape is changing across the globe as each tax authority wants to collect taxes for supplies which they deem to be taking place in their jurisdiction.

This is occurring as the historic VAT and GST systems have struggled to catch up with changes to the pattern of consumption (magnified in a post-Covid world), including the continual shift from traditional bricks and mortar stores to online e-commerce. Tax authorities, therefore, want to tax B2C supplies of goods where consumption takes place, regardless of where the goods are physically fulfilled from or where the supplier is established.

The webinar will cover remote/distance selling rules across the UK, EU, Australia, Singapore and the US, including:

  • selling into the UK post-Brexit and new registration requirements for non-UK suppliers of low value goods
  • the upcoming “One-Stop-Shop” to streamline VAT compliance in the European Union – including the removal of import and distance selling thresholds
  • the US state tax registration requirements post the “Wayfair” decision and the general economic thresholds
  • specific indirect tax regimes in APAC including the latest GST requirements for selling into Australia and Singapore.

Should you have any questions or like to discuss any of the points raised in the webinar, please reach out to one of the respective speakers (or alternatively contact your local VAT contact) and we can arrange a call.