5.8 VAT in E-commerce

Electronic commerce strains VAT's physical concepts: 1. Supplier registration — non-resident digital suppliers registering for VAT on remote services. 2. Place of supply — where the consumer sits (the destination principle's digital test). 3. Platform collection — marketplaces as deemed suppliers collecting at source. 4. Invoicing — e-invoicing's real-time reporting to the tax server. Nepal's response has travelled by directive and amendment on the Act's base: registration and collection duties reaching electronic supplies — the standing frontier of this course.