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Deloitte – Digital Tax Atlas

A global view on digital tax regimes and reporting obligations for platform operators

Deloitte have created Digital Tax Atlas to help you keep track of tax regimes and reporting obligations targeted specifically at digital platforms that have a global user base.

Tax Atlas Digital Services Tax

Deloitte’s Digital Tax Atlas helps you keep track of various digital tax and reporting regimes being implemented around the world. It comprises three portals, covering:

  • Tax Atlas – DST: Digital Services Taxes and other tax measures which are typically applied to gross revenues arising from digital activities;
  • Tax Atlas – ESS: Indirect Tax (VAT and GST) regimes that tax supplies of electronically supplied services made by non-residents; and
  • Tax Atlas – Platform reporting: reporting requirements for platform operators in relation to the income generated by their sellers over the platform (known as “DAC 7” in the EU).

The information contained in the portals includes details of the current status of implementation, any thresholds or exemptions and key details of each regime.

Please complete our short registration form to gain access to all three sites if Deloitte’s Digital Tax Atlas would be of interest to you.

The portals are free of charge and as a registered user you will be able to access the various features the platforms provide.

For queries, please contact