Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services

Tax liability for cross-border online services: foreign suppliers must register and ensure domestic tax payment mechanisms are in place.

Supply of online information and database access or retrieval services by a person in a non-taxable territory to a non-taxable online recipient makes the foreign supplier liable to pay integrated tax. Intermediaries arranging such supplies are deemed recipients and taxable unless they (a) identify the supplier on invoices, (b) do not authorise charges or handle payments, (c) do not authorise delivery, and (d) do not set general terms. The supplier must obtain a single registration under a Simplified Registration Scheme; a domestic representative must register and pay tax, or the supplier may appoint a domestic appointee to pay if no representative exists.