GST and Digital Economy

Key requirements

Local-business guidance covers reverse charge on imported services and relevant low-value goods. Overseas-business guidance covers the Overseas Vendor Registration regime for imported services and low-value goods. These are different compliance routes, so identify the supplier’s location, the customer’s status and the nature of the supply before choosing a guide. Registration under the overseas simplified regime should not be confused with a local customer’s entitlement to input tax or reverse-charge liability. The branch is a navigation point; use the detailed rules to check thresholds, exclusions, registration and evidence for the particular transaction.