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Deloitte – Digital Tax Atlas

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

Deloitte has 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.

Digital Tax Atlas

Deloitte’s Digital Tax Atlas helps you keep track of various digital tax and reporting regimes being implemented around the world. It comprises four 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;
  • Tax Atlas – Platform reporting: reporting requirements for platform operators in relation to the income generated by their sellers over the platform; and
  • Tax Atlas – DITR (Digitalised Indirect Tax Reporting): Country by country E-invoicing and E-reporting requirements to manage how indirect tax must be reported to local tax authorities.

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

If you're interested in seeing this first hand, continue below to register free of charge.

Our thinking

The tax and regulatory landscape facing online platforms and marketplaces

The digital economy has revolutionized the way business is conducted, with online platforms and marketplaces playing an increasingly central role. Many tax authorities and regulators globally have sought to respond to this rapid evolution by introducing (and enforcing) a framework of tax and regulatory demands that platforms and marketplaces must grapple with.

Transparency in the digital age: Reporting rules for digital platforms

The OECD’s Model Rules for Reporting by Platform Operators With Respect to Sellers in the Sharing and Gig Economy (“OECD model rules”) were first published in July 2020 and then expanded in June 2021 to include optional additional categories of services and activities, preserving consistency with the EU’s seventh amendment to the directive on administration cooperation in the field of taxation (“DAC 7”). These rules were developed to provide increased transparency to tax authorities in respect of activities being facilitated by platforms, in particular those that may have previously been carried out in the informal cash economy and have since been digitized.

VAT: The role of online platforms in the tax collection system

The digital marketplace has revolutionized commerce, placing online platforms in a critical position between vast numbers of potential sellers and customers around the world. With issues of perceived tax evasion and avoidance, coupled with possible ignorance among seller populations of the demands of recent tax changes, tax authorities have sought to introduce and rely on so-called “deemed reseller” rulesets to protect their tax revenues.

Safeguarding business reputation and leadership

Online platforms have proved a revolutionary way to bring buyers and sellers together to exchange value. A critical component for all those involved is trust—this extends to trust between the online platform and tax authorities and other regulators. Beyond trust though, tax authorities are increasingly placing responsibilities on online platform operators to ensure that “the right tax at the right time” is paid by their users.

Want access to Deloitte's Digital Tax Atlas?

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 digitaltaxatlas@deloitte.co.uk

Register here

Get in touch

Amelia Budd

Amelia Budd

Associate Director
+44 (0)20 7303 0404
Kate Ramm

Kate Ramm

Director
+44 20 7007 2366
Adam Powell

Adam Powell

Digital Tax Lead Partner
+44 (0)20 7007 0346
Abi Briggs

Abi Briggs

Technology Lead Partner
+44 (0)20 7303 2889