The Tanzania Revenue Authority has published regulations for the new VAT and digital services (income) tax requirements introduced for non-resident electronic service providers as part of the Finance Act 2022. The Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) Regulations 2022 establish the VAT registration and payment requirements for non-resident providers of electronic services to unregistered persons (generally B2C) in Tanzania. The regulations provide that where a non-resident provider of electronic services does not appoint a tax representative, they must apply for registration as a taxable person, regardless of the registration threshold. Regarding the place of supply, the regulations...