VAT Withholding Regimes — Withholding Agents, Split Payment and Payment-Intermediary Collection
How VAT withholding moves the payment of VAT — not the liability — from the supplier to a buyer, public body, bank, card issuer or platform. Covers EU split payment (Italy to 30 June 2029, Poland to 29 February 2028, Romania repealed 2020), withholding agents (Kenya, Tanzania, Morocco, Peru, Philippines), and payment-intermediary collection on cross-border digital services (Argentina, Chile, Colombia, Indonesia, Zimbabwe).