VAT and Sales Tax
As Merchant of Record, FastSpring is responsible to collect, file, and remit taxes for sales through our platform. We calculate taxes in real time based on customers’ location and the type of product they purchase from you. FastSpring automatically applies these taxes at checkout, as required by local regulations in the customer’s country.
Tax Jurisdictions and Identification Numbers
FastSpring assesses and collects indirect taxes for each individual product and transaction. This is based on the taxability rules that each jurisdiction issues. Most products will have a 0% VAT rate applied. This may vary depending on the customer’s country. Eligible businesses can avoid these rates with a valid VAT or GST ID.
To verify a FastSpring Identification Number, contact the Mutual Assistance Office in your local country.
For Zero / Exempt Rates with *: Digital Invoicing and Interactive Quotes do not currently support tax exemption. If the column reads “Exemption does not apply on B2B”, tax exemption will remain unsupported in that jurisdiction.
Africa
Collection Jurisdiction | FastSpring Identification Number | Effective Date | Tax Collected | Standard Rate | Zero/Exempt Rate |
---|---|---|---|---|---|
South Africa | 4800277289 | 1 February 2020 | VAT | 15% | Exemption does not apply on B2B |
Asia and the Pacific
Collection Jurisdiction | FastSpring Identification Number | Effective Date | Tax Collected | Standard Rate | Zero/Exempt Rate |
---|---|---|---|---|---|
Australia | ARN 3000 0970 3953 | 1 July 2017 | GST | 10% | 0% * |
India | 9917USA29028OS1 | 24 March 2017 | GST | 18% | 0% * |
Indonesia | 02.162.942.3-053.000 | 1 April 2022 | VAT | 11% | 0% * |
Japan | 8700150073619 | 24 June 2020 | CST | 10% | 0% * |
Malaysia | 21000020 | 25 August 2021 | SST | 8% | Exemption does not apply on B2B |
New Zealand | 122-060-896 | 1 March 2017 | GST | 15% | 0% * |
Russia | INN: 9909471211 | 5 August 2020 | VAT | 20% | Exemption does not apply on B2B |
Saudi Arabia | 310755583100003 | 1 November 2020 | VAT | 15% | 0% * |
Singapore | M90373079G | 1 January 2023 | GST | 9% | 0% * |
South Korea | 754-80-00583 | 1 February 2020 | VAT | 10% | 0% * |
Taiwan | 42528194 | 1 May 2017 | VAT | 5% | 0% * |
Thailand | 0993000457293 | 1 September 2021 | VAT | 7% | 0% * |
United Arab Emirates (UAE) | 100442919500003 | 25 September 2020 | VAT | 5% | 0% * |
Europe
Collection Jurisdiction | FastSpring Identification Number | Effective Date | Tax Collected | Standard Rate | Zero/Exempt Rate |
---|---|---|---|---|---|
Belarus | 102401278 | 1 September 2021 | VAT | 20% | 0% * |
European Union | EU372017645 | 1 January 2015 | VAT | Various | 0% |
Austria | EU372017645 | 1 January 2015 | VAT | 20% | 0% |
Belgium | EU372017645 | 1 January 2015 | VAT | 21% | 0% * |
Bulgaria | EU372017645 | 1 January 2015 | VAT | 20% | 0% * |
Croatia | EU372017645 | 1 January 2015 | VAT | 25% | 0% |
Cyprus | EU372017645 | 1 January 2015 | VAT | 19% | 0% |
Czech Republic | EU372017645 | 1 January 2015 | VAT | 21% | 0% |
Denmark | EU372017645 | 1 January 2015 | VAT | 25% | 0% |
Estonia | EU372017645 | 1 January 2015 | VAT | 22% | 0% |
Finland | EU372017645 | 1 January 2015 | VAT | 25.5% | 0% |
France | EU372017645 | 1 January 2015 | VAT | 20% | 0% |
Germany | EU372017645 | 1 January 2015 | VAT | 19% | 0% |
Greece | EU372017645 | 1 January 2015 | VAT | 24% | 0% |
Hungary | EU372017645 | 1 January 2015 | VAT | 27% | 0% |
Ireland | EU372017645 | 1 January 2015 | VAT | 23%* | 0% |
Italy | EU372017645 | 1 January 2015 | VAT | 22% | 0% |
Latvia | EU372017645 | 1 January 2015 | VAT | 21% | 0% |
Lithuania | EU372017645 | 1 January 2015 | VAT | 21% | 0% |
Luxembourg | EU372017645 | 1 January 2015 | VAT | 17% | 0% |
Malta | EU372017645 | 1 January 2015 | VAT | 18% | 0% |
Netherlands | EU372017645 | 1 January 2015 | VAT | 21% | 0% |
Poland | EU372017645 | 1 January 2015 | VAT | 23% | 0% |
Portugal | EU372017645 | 1 January 2015 | VAT | 23% | 0% |
Romania | EU372017645 | 1 January 2015 | VAT | 19% | 0% |
Slovakia | EU372017645 | 1 January 2015 | VAT | 20% | 0% |
Slovenia | EU372017645 | 1 January 2015 | VAT | 22% | 0% |
Spain | EU372017645 | 1 January 2015 | VAT | 21% | 0% |
Sweden | EU372017645 | 1 January 2015 | VAT | 25% | 0% |
Ukraine | 880032353 | 1 June 2024 | VAT | 20% | 0% |
Iceland | 137842 | 1 June 2020 | VAT | 24% | 0% * |
Norway | 2017474 | 1 January 2017 | VAT | 25% | 0% * |
Serbia | 112641811 | 1 September 2021 | VAT | 20% | Exemption does not apply on B2B |
Switzerland | CHE-407.203.569 MWST | 1 April 2013 | VAT | 8.1% | Exemption does not apply on B2B |
Turkey | 1871377951 | 1 June 2020 | VAT | 20% | 0% * |
United Kingdom | 375 3691 65 | 1 January 2021 | VAT | 20% | 0% * |
North and South America
Collection Jurisdiction | FastSpring Identification Number | Effective Date | Tax Collected | Standard Rate | Zero/Exempt Rate |
---|---|---|---|---|---|
Canada | 763242542 RT 9999 | 1 July 2021 | GST | 5% | 0% * |
Alberta | 1 July 2021 | GST | 5% | 0% * | |
British Columbia | PST-1445-0210 | 1 June 2021 | GST + PST | 12% | 0% * |
Manitoba | 1 July 2021 | GST | 5% | 0% * | |
New Brunswick | 1 July 2021 | HST | 15% | 0% * | |
Newfoundland and Labrador | 1 July 2021 | HST | 15% | 0% * | |
Northwest Territories | 1 July 2021 | GST | 5% | 0% * | |
Nova Scotia | 1 July 2021 | HST | 15% | 0% * | |
Nunavut | 1 July 2021 | GST | 5% | 0% * | |
Ontario | 1 July 2021 | HST | 13% | 0% * | |
Prince Edward Island | 1 July 2021 | HST | 15% | 0% * | |
Quebec | NR00016829 | 28 September 2020 | GST + QST | 14.975% | 0% * |
Saskatchewan | 7319775 | 1 October 2020 | GST + PST | 11% | 0% * |
Yukon | 1 July 2021 | GST | 5% | 0% * | |
Chile | 59.300.600-K | 1 June 2021 | VAT | 19% | 0% * |
Colombia | 700258443 | 30 September 2020 | VAT | 19% | 0% * |
Mexico | BML050628KF3 | 1 September 2021 | VAT | 16% | Exemption does not apply on B2B |
Brazil: IOF Tax
- We do not collect VAT in Brazil. However, a Brazilian IOF tax of .38% - 4.38% applies to all transactions. The IOF is a Brazilian tax levied on financial transactions such as foreign exchange operations.
- For payments processed through PIX, the IOF charge is .38%
- For all other payment types, the IOF charge is 4.38%
United States Sales Tax
FastSpring complies with the rules and regulations in each state. FastSpring is registered and collects sales tax in all 45 US states with sales tax regimes. (This excludes Alaska, Delaware, Montana, New Hampshire, and Oregon. Sales tax is computed using the location of a user, based on information provided or saved during checkout. This is assumed to be the purchaser unless the gift or purchase on behalf of functionality is selected and recipient information requested. Address information, including country and postal code is required to complete and properly tax transactions. FastSpring has elected remote seller methodology to use flat tax rates in all states where allowed.
Tax Rates
Our specialists monitor tax rates in all regions of the world to ensure your tax rates are fully compliant. For more information, see the resources below.
Tax Rate Changes
- September 2024: Finland VAT rate to increase from 24% to 25.5%
- June 2024: VAT collection started in Ukraine.
- March 2024: Malaysia SST rate increase of 2% to an 8% SST rate
- January 2024: Singapore GST rate increase of 1% to a 9% GST rate, Switzerland VAT rate increase of .4% to a 8.1% VAT rate; Estonia VAT rate increase of 2% to a 22% VAT rate; Luxembourg temporary 1% VAT rate reductions set to expire, VAT rate will increase from 1% to 17%.
- October 2023: Japan qualified invoice requirement effective October 1, 2023.
- September 2023: Reverse charge reporting available for Japan JCT on B2B sales, Reverse charge reporting no longer available in Serbia on B2B sales.
- January 2023: Singapore GST rate increase of 1% to an 8% GST rate
- April 2022: Indonesia 1% standard VAT rate increase to 11%
- January 2022: FastSpring starts withholding on qualified transactions and issuing Form 1099-K and 1042-S. See Tax Withholding for more information.
- December 2021: Tax Category Selection Helper launched with 90+ available tax codes.
- August 2021: VAT collections started in Belarus, Serbia, Mexico, Thailand and Malaysia.
- July 2021: GST / HST tax collections started in Canada in all provinces.
- June 2021: VAT collections started in British Columbia, Chile, Indonesia.
- May 2021: Custom tax codes and bulk product uploads launched.
- September 2020: Product tax questionnaire with 35 available tax codes launched. See Product Tax Category for more information.
Updated 3 days ago