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'Making Education Digital – Distance Learning and Overseas Taxes': update

08 September 2022      Andrea Marshall, Tax Specialist


A comprehensive review of the Making Education Digital Spreadsheet has been carried out as at 8 September 2022.   The latest version can be found here.

Andrea would like to thank members who have contributed to this document.

A plea! This is a live document.  The taxation on digital services is changing on a daily basis. If you find more up-to-date information about a particular country, please post a note on the discussion board or email Andrea and she will update the spreadsheet.  Alternatively, if a country needs to be added, please let Andrea know.


This spreadsheet should be used as  a signpost for members to find additional information about a particular country and assist in their own research.  If a member has concerns about a particular country, it is recommended that professional advice is sought.

The spreadsheet is set out in several sections:

  • Rows 5 to 14 provide links to useful external resources.  If you interested in the rules in a particular country then check these resources.  If there are other external resources that you have found useful, please let Andrea know and she will add the links.
  • In row 16 there is a filter so that you can search on a particular country.  
  • The spreadsheet then provides details of the VAT/GST rate that is in force, the Registration Thresholdand Date of introduction.
  • Where the information on the country’s tax authority website is useful, the link is included.  
  • Links are then provided to the Avalara, Quaderno, EY and KPMG guidance (where available) and other useful resources.
  • Notes are available for some countries. Where it appears that on-line education is included or excluded from taxes in a particular country this has been noted.  Comments have also been included where it appears that a country is planning to introduce taxation of digital services.
  • For Canada, comments are included for some states/provinces.

Please note that the links to websites can be temperamental so you may need to cut and past them into the search bar.

Andrea would welcome any suggestions, comments or feedback on the spreadsheet.







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