From 1 July 2019, Bangladesh introduced a new VAT regime in the country, with a standard rate of 15%.
With this change, VAT is also chargeable on sales of e-services made by non-resident suppliers. Previously, there was no VAT regime in the country so foreign businesses providing digital services did not have to charge VAT on their supplies. However, this recent change has meant that VAT at 15% is also charged on these types of transactions.
This new tax applies to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.