GST applies to services or digital products bought from overseas
From 1 July 2017, GST applies to imported services and digital products from overseas, including:
- digital products such as streaming or downloading of movies, music, apps, games and e-books; and
- services such as architectural, educational and legal.
Australian GST registered businesses will not be charged GST on their purchases from a non-resident supplier if they:
- provide their ABN to the non-resident supplier; and
- state they are registered for GST.
However, if Australians purchase imported services and digital products only for personal use, they should not provide their ABN.
If you would like to discuss this please contact our office.