Zambia published Statutory Instrument 18 of 2024 in the Official Gazette on 26 February 2024, which contains the Value Added Tax (Cross-Border Electronic Services) Regulations, 2024 (copy from third party). The Regulations establish new rules regarding the VAT obligations of non-resident providers of cross-border electronic services. The main points include the following:
Taxable cross-border electronic services
Tax (VAT) shall be charged, levied, collected, and paid on the following suppl…