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).
- 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.