DST12200 - Digital Services Activities - Overview
Digital Services Tax (DST) is charged on the revenues received in connection with specified digital services activities. The following are digital services activities for the purposes of DST:
- a social media service (DST14000)
- an internet search engine (DST16000)
- an online marketplace (DST18000)
Further guidance on the definitions of each of the activities can be found in their separate sections.
Each online service the group provides should be considered separately to see whether it meets the definitions. This means the group will need to identify each of its online services. There is more detail on the meaning of an online service in DST12400.
It follows that a group can have more than one digital service activity. For example:
- a group can provide more than one social media service or
- provide both a social media service and an internet search engine, or
- any other combination or multiples of social media service, internet search engine and online marketplace.
A single online service could also meet the definitions of more than one digital service activity. If this is the case, the revenues from the online service are only counted once.
The revenues from all of the digital services activities provided by a group will be combined when calculating whether the group’s revenues meet the thresholds and in calculating its liability.