# Source: https://docs.stripe.com/tax/supported-countries/latin-america-and-caribbean/collect-tax.md

# Source: https://docs.stripe.com/tax/supported-countries/asia-pacific/collect-tax.md

# Collect tax in Asia Pacific

Learn how to collect tax in a country in Asia Pacific.

In the Asia Pacific (APAC) region, Stripe supports tax calculation for businesses making sales into a range of countries. The requirements for tax registration, as well as which types of transactions are included, vary from country to country.

For each country listed, you can find information about:

- The types of tax Stripe can help you collect.

- The registration threshold that determines when you’re required to register for tax collection.

- What kinds of products or sales are subject to tax calculation.

- The types of transactions covered.

- Resources about how to register with local tax authorities.

Stripe can collect tax if your business is based in Australia, Hong Kong, Japan, New Zealand, Singapore and United Arab Emirates. To collect tax on Stripe in other listed APAC countries, your business needs to be a remote seller with no physical presence (such as a shop or warehouse).

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Product type**

  Digital products

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital products

- **Registration resources**

  [Domestic VAT registration](https://file-online.taxservice.am/pages/evatuser/evatUser.jsf)

## Threshold and registration for Armenia 

Remote sellers providing electronically supplied services (digital products) to individuals in Armenia have to register for tax from their first sale there. Sales to [business customers](https://docs.stripe.com/tax/checkout/tax-ids.md) don’t trigger any tax registration obligations as remote sellers aren’t required to collect tax on those sales.

## Supported calculations for Armenia 

In Armenia, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Armenia. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Armenia, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  GST

- **Threshold**

  75,000 AUD (or 150,000 AUD for non-profit organizations)

- **Time frame**

  Previous or current year

- **Included transactions**

  Any taxable transactions that reverse charge doesn’t apply to

- **Registration resources**

  - [Registration for businesses with a head office in Australia](https://www.ato.gov.au/Business/GST/Registering-for-GST/)
  - [Registration for remote sellers](https://www.ato.gov.au/Business/International-tax-for-business/Non-resident-businesses-and-GST/) (businesses based outside of Australia selling into Australia)

## Threshold and registration for Australia 

Remote sellers must register in Australia if their sales of services or low-value goods to Australian individuals exceed 75,000 AUD in the past 12 months or are expected to in the next 12 months. Sales to GST-registered Australian businesses that are subject to reverse charge don’t count toward the threshold. Non-profit organizations who sell remotely have a higher 150,000 AUD threshold but the threshold monitoring tool doesn’t track this.

If a remote business sells digital services or low-value goods into Australia exclusively through online marketplaces that are responsible for collecting tax on these sales, the seller isn’t required to register for GST in Australia. These sales don’t count toward the seller’s registration threshold.

## Supported calculations for Australia 

When both your business and your customer are in Australia, Stripe calculates Australian GST unless the sale is exempt or zero-rated. If you’re a remote seller and sell services to Australian customers, GST is typically collected on sales to individuals. No tax is charged on sales to business customers who provide their [Australian Business Register (ABN) number](https://docs.stripe.com/tax/checkout/tax-ids.md).

If you provide services related to admission to events and other venues, Stripe Tax considers them taxable in the country where the venue or event is located.

### Cross-border sales of goods to Australia 

When goods are shipped into Australia from abroad, Stripe treats the sale as an export and doesn’t calculate tax, unless you choose to calculate tax on cross-border sales of goods into Australia through the [tax registration settings](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard). Generally, businesses need to collect tax on these sales if they act as the importer for customs purposes. If goods are imported in the customer’s name, the sale is considered to occur outside Australia, and no Australian VAT is due. Cross-border sales of goods into Australia might also be subject to import taxes and customs duties in Australia, which Stripe doesn’t calculate.

Stripe doesn’t calculate GST on sales of imported low-value goods (valued 1,000 AUD or less) to Australian individuals unless you select the option to calculate tax on cross-border sales of goods into Australia.

### Marketplace tax liability in Australia 

Australia defines electronic distribution platform (EDP) operators as marketplace operators that might have tax collection obligations. To qualify as an EDP, a marketplace operator must set terms or conditions for the sale, process or enable customer payments, or handle ordering or delivery of the product. Businesses that only provides payment processing or maintain the technical infrastructure behind an online marketplace don’t qualify as EDPs. EDP operators must collect GST on:

- Sales of imported low-value goods by remote sellers to private individuals in Australia.
- Sales of digital services by remote sellers to private individuals in Australia.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Product type**

  Digital products

- **Threshold**

  1 transaction if you’re selling digital services to customers in Azerbaijan.

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products) from your first sale in Azerbaijan.

- **Registration resources**

  [Register to collect tax in Azerbaijan](https://www.taxes.gov.az/en/post/3388)

## Threshold and registration for Azerbaijan 

Registering to collect tax in Azerbaijan is voluntary if you’re selling digital services to customers in Azerbaijan.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Time frame**

  12 months

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Domestic VAT registration](https://nbr.gov.bd/eservices/2/eng)

## Threshold and registration for Bangladesh 

Remote sellers providing digital goods or electronically supplied services (digital products) to Bangladeshi customers must register for VAT purposes if there is at least one transaction of digital goods and services provided to private individuals in Bangladesh within a period of 12 months. Sales to business customers in Bangladesh don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales.

## Supported calculations for Bangladesh 

In Bangladesh, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Bangladesh. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Bangladesh, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Threshold**

  1 transaction

- **Time frame**

  12 months

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Domestic VAT registration](https://www.nbr.gov.bh/vat_registration)

## Threshold and registration for Bahrain 

Remote sellers providing digital goods or electronically supplied services (digital products) to consumers in Bahrain have no registration threshold. They must register for VAT purposes from the first sale. Sales to business customers in Bahrain don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales.

- **Status**

  - None No transactions

- **Threshold**

  KHR 250 million

- **Time frame**

  Current year

- **Included transactions**

  Business-to-consumer (B2C) and Business-to-business (B2B) sales of digital goods and services

- **Registration resources**

  [Domestic VAT registration](https://www.tax.gov.kh/en/faq#)

## Threshold and registration for Cambodia 

Remote sellers supplying digital goods and services to consumers in Cambodia are required to register for VAT within 30 days when their taxable sales of digital goods and services exceeds KHR 250,000,000. Businesses also have to register if they expect to exceed KHR 60 million (approximately USD 15,000) in any 3-month-consecutive period.

## Supported calculations for Cambodia 

In Cambodia, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Cambodia. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Cambodia, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Time frame**

  12 months

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Domestic VAT registration](https://nr.rs.ge/home)

## Threshold and registration for Georgia 

Remote sellers providing electronically supplied services (digital products) to individuals in Georgia have no registration threshold. The Georgian tax administration refers to a remote seller as a “foreign taxable person that pays VAT without an obligation of registration.”

## Supported calculations for Georgia 

In Georgia, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Georgia. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Georgia, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  N/A

- **Registration resources**

  - [Hong Kong profits tax](https://www.gov.hk/en/business/taxes/profittax/index.htm)
  - [Registering for sales tax in the United States](https://stripe.com/guides/sales-tax-registration-process-us)1
  - [Registering for VAT in the European Union](https://stripe.com/guides/tax-registration-process-europe)1

1Because Hong Kong doesn’t impose VAT or sales tax, you might need to register to collect tax on your sales in other countries.

## Threshold and registration for Hong Kong 

Hong Kong doesn’t impose VAT or sales tax. This means you won’t see an option to add your registration for Hong Kong to Stripe and collect taxes from your customers based in Hong Kong. However, Hong Kong does impose other taxes on businesses, including a profits tax.

## Supported calculations for Hong Kong 

Generally, most transactions are taxable in the jurisdiction where your customer is. Stripe assumes the sale of most goods or services to be taxable unless specifically exempted.

If you provide services related to admission to events and other venues, Stripe Tax considers them taxable in the country where the venue or event is located.

- **Status**

  - None No transactions

- **Tax type**

  IGST

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Domestic VAT registration](https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Non-Resident_Online_Services_Provider_manual.htm)

## Threshold and registration for India 

Remote sellers providing digital goods or electronically supplied services (digital products) to consumers in India have no registration threshold. They must register for IGST purposes from the first sale. Sales to [business customers](https://docs.stripe.com/tax/checkout/tax-ids.md) in India don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales.

## Supported calculations for India 

In India, Stripe only supports collecting integrated goods and services tax (IGST) for online information and database access or retrieval services (OIDAR). Stripe refers to these as “digital products." To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

## Additional address requirements 

To calculate tax in India, Stripe Tax needs the Indian state or union territory as part of the customer address information, and the reports show the province based on this information.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  50 million IDR

- **Time frame**

  Calendar month

- **Included transactions**

  Sales of digital goods and services

- **Registration resources**

  [Domestic VAT registration](https://www.pajak.go.id/en/digitaltax)

## Threshold and registration for Indonesia 

Remote sellers providing digital goods or electronically supplied services (digital products) to Indonesian customers are appointed as VAT collectors when they meet either of the following thresholds:

- The total value of digital goods and services provided to customers in Indonesia exceeds IDR 600 million in a period of 12 months or IDR 50 million in one calendar month.
- Website traffic in Indonesia exceeds 12,000 users in one year or 1,000 users in one month.

Remote sellers who meet the registration thresholds can ask to be appointed a VAT collector and start collecting VAT voluntarily but aren’t obligated to do so.

## Supported calculations for Indonesia 

In Indonesia, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Indonesia. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Indonesia, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  Consumption Tax

- **Threshold**

  10 million JPY

- **Time frame**

  - Japanese base period
  - Japanese specified period

- **Included transactions**

  Any taxable transactions that reverse charge doesn’t apply to

- **Registration resources**

  - [General information about Consumption Tax in Japan](https://www.nta.go.jp/english/taxes/consumption_tax/01.htm)
  - [Registration for remote sellers of electronic services](https://www.nta.go.jp/english/taxes/consumption_tax/04.htm)

## Threshold and registration for Japan 

Remote sellers must register in Japan in either of the following cases:

- Their taxable sales in Japan exceed the registration threshold of 10 million JPY in the base period.
- Their taxable sales exceed 10 million JPY in the specified period.

The specified period refers to the first 6 months of the previous calendar year (for sole proprietors) or the first 6 months of a fiscal year (for corporations). Registered remote sellers must have an office located in Japan or have a tax representative in Japan. Remote sellers that provide electronic services to Japanese consumers can use a simplified registration procedure.

## Supported calculations for Japan 

When both your business and your customer are in Japan, Stripe calculates Japanese Consumption Tax unless the sale is exempt or zero-rated.If you’re a remote seller and sell services to Japanese customers, Consumption Tax is typically collected on sales to individuals. No tax is charged on sales to business customers who provide their [tax registration number](https://docs.stripe.com/tax/checkout/tax-ids.md).

If you provide services related to admission to events and other venues, Stripe Tax considers them taxable in the country where the venue or event is located.

### Cross-border sales of goods to Japan 

When goods are shipped into Japan from abroad, Stripe treats the sale as an export and doesn’t calculate tax, unless you choose to calculate tax on cross-border sales of goods into Japan through the [tax registration settings](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard). Generally, businesses need to collect tax these sales if they act as the importer for customs purposes. If goods are imported in the customer’s name, the sale is considered to occur outside Japan, and no Japanese Consumption Tax is due. Cross-border sales of goods into Japan might also be subject to import taxes and customs duties in Japan, which Stripe doesn’t calculate.

Cross-border sales of goods into Japan might also be subject to import taxes and customs duties in Japan, which Stripe doesn’t calculate.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Domestic VAT registration](https://kgd.gov.kz/en/content/taxation-foreign-companies-engaged-electronic-trade-goods-and-provision-electronic-services)

## Threshold and registration for Kazakhstan 

Remote sellers providing digital goods or electronically supplied services (digital products) to consumers in Kazakhstan have no registration threshold. They must register for VAT purposes from the first sale. Sales to business customers in Kazakhstan don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales.

## Supported calculations for Kazakhstan 

In Kazakhstan, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Kazakhstan. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Kazakhstan, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Domestic VAT registration](https://kgd.gov.kz/en/content/taxation-foreign-companies-engaged-electronic-trade-goods-and-provision-electronic-services)

## Threshold and registration for Kyrgyzstan 

Remote sellers providing digital goods or electronically supplied services (digital products) to Kyrgyz customers must register for VAT purposes if there is at least one transaction of digital goods and services provided to customers in Kyrgyzstan within a year.

## Supported calculations for Kyrgyzstan 

In Kyrgyzstan, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Kyrgyzstan. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Kyrgyzstan, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) and Business-to-business (B2B) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Domestic VAT registration](https://taxservice.mof.gov.la/)

## Threshold and registration for Laos 

Remote sellers providing digital goods or electronically supplied services (digital products) to Lao customers must register for VAT purposes if there is at least one transaction of digital goods and services provided to customers in Laos within a period of 12 months.

## Supported calculations for Laos 

In Laos, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Laos. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Laos, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  500,000 MYR

- **Time frame**

  12 months

- **Included transactions**

  Sales of digital goods and services

- **Registration resources**

  [Registering for Service Tax in Malaysia](https://mystods.customs.gov.my/)

## Threshold and registration for Malaysia 

Remote sellers providing digital goods or electronically supplied services (digital products) to Malaysian customers must register for Service Tax purposes if the total value of digital goods and services provided to customers in Malaysia within a period of 12 months exceeds 500,000 MYR.

## Supported calculations for Malaysia 

In Malaysia, Stripe only supports collecting the [Service Tax](https://mystods.customs.gov.my/) on digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  NPR 3 million

- **Time frame**

  12 months

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [General information about VAT registration](http://ereturns.ird.gov.np:8289/registration)

## Threshold and registration for Nepal 

Remote sellers providing digital services (digital products) to customers in Nepal must register for VAT if the total value within a period of 12 months exceeds NPR 3,000,000. Sales to business customers don’t trigger any tax registration obligations as remote sellers aren’t required to collect tax on those sales.

## Supported calculations for Nepal 

In Nepal, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Nepal. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Nepal, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  60,000 NZD

- **Time frame**

  Previous or current year

- **Included transactions**

  Any taxable transactions that reverse charge doesn’t apply to

- **Registration resources**

  - [Register for GST](https://www.ird.govt.nz/gst/registering-for-gst/register-for-gst)
  - [How GST works for remote sellers](https://www.ird.govt.nz/gst/gst-for-overseas-businesses)

## Threshold and registration for New Zealand 

Remote sellers supplying goods or services in New Zealand must register if their taxable turnover from these transactions exceeded 60,000 NZD within the past 12-month period or will exceed this amount in the next 12 months. These rules apply to businesses supplying remote services such as digital content or low-value goods from outside New Zealand to customers who are resident in New Zealand and aren’t registered for GST. Sales to New Zealand GST-registered businesses that are subject to reverse charge don’t count towards the threshold.

## Supported calculations for New Zealand 

When both your business and your customer are in New Zealand, Stripe calculates GST unless the sale is exempt or zero-rated. If you’re a remote seller and sell services to customers in New Zealand, GST is typically collected on sales to individuals. No tax is charged on sales to business customers who provide their [GST number](https://docs.stripe.com/tax/checkout/tax-ids.md).

If you provide services related to admission to events and other venues, Stripe Tax considers them taxable in the country where the venue or event is located.

### Cross-border sales of goods to New Zealand 

When goods are shipped into New Zealand from abroad, Stripe treats the sale as an export and doesn’t calculate tax, unless you choose to calculate tax on cross-border sales of goods into New Zealand through the [tax registration settings](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard). Whether you need to charge GST depends on the location of the goods at the time of sale. You don’t need to charge GST if the goods are outside New Zealand at the time of supply. However, if the goods are inside New Zealand during the supply, you must charge GST if you’re GST-registered or required to be GST-registered. Cross-border goods sales into New Zealand might also be subject to import taxes and customs duties, which Stripe doesn’t calculate.

Stripe doesn’t calculate GST on sales of imported low-value goods, valued at 1000 NZD or less, to individuals in New Zealand unless you select the option to calculate tax on cross-border goods sales into New Zealand.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Register for VAT in Oman](https://taxoman.gov.om/portal/web/taxportal/e-services)

## Threshold and registration for Oman 

Remote sellers providing digital goods or electronically supplied services (digital products) to consumers in Oman have no registration threshold. They must register for VAT purposes from the first sale. Sales to business customers in Oman don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales.

## Supported calculations for Oman 

In Oman, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Oman. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Oman, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  3,000,000 PHP

- **Time frame**

  Current year

- **Registration resources**

  [Register for VAT in Philippines](https://www.bir.gov.ph/vat-on-ds)

## Threshold and registration for Philippines 

Remote sellers providing digital goods or electronically supplied services (digital products) to Filipino customers must register for VAT purposes if the total value of digital goods and services provided to private individuals in Philippines within the current year exceeds 3,000,000 PHP. Sales to business customers in the Philippines don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales.

## Supported calculations for Philippines 

We only support calculations for digital products (non-physical items or services that are delivered, given, or rendered electronically) in Philippines. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. If you’re a remote seller and sell digital products to customers in the Philippines, VAT is typically collected on sales to individuals. No tax is charged on sales to business customers (B2B) who provide their tax ID number.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Register for VAT in Saudi Arabia](https://zatca.gov.sa/en/eServices/Pages/eServices_001.aspx)

## Threshold and registration for Saudi Arabia 

Remote sellers providing digital goods or electronically supplied services (digital products) to consumers in Saudi Arabia have no registration threshold. They must register for VAT purposes from the first sale. Sales to business customers in Saudi Arabia don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales.

## Supported calculations for Saudi Arabia 

In Saudi Arabia, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Saudi Arabia. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Saudi Arabia, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  - 1 million SGD (Domestic registration)
  - 100,000 SGD (Overseas vendor registration)

- **Time frame**

  - Previous or current year (Domestic registration)
  - Calendar year

- **Included transactions**

  - Any taxable transactions that reverse charge doesn’t apply to (Domestic registration)
  - For the 100,000 SGD threshold, Business-to-consumer (B2C) sales of digital goods or electronically supplied services (Overseas vendor registration)

- **Registration resources**

  - [Register for GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\))
  - [How to register](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/applying-for-gst-registration)

## Threshold and registration for Singapore 

Remote sellers must register for GST if the Singaporean taxable turnover exceeded 1 million SGD in the past 12 months (retrospective basis) or is likely to exceed 1 million SGD in the next 12 months (prospective basis).

A special registration rule applies to remote sellers of digital services. As of Jan 1, 2020, non-resident suppliers must register under the Overseas Vendor Registration regime if in a calendar year:

- They have a global turnover exceeding 1 million SGD.
- They make B2C supplies of digital services to customers in Singapore exceeding 100,000 SGD. Global turnover refers to all supplies made that would be taxable supplies if made in Singapore.

## Supported calculations for Singapore 

When both your business and your customer are in Singapore, Stripe calculates GST unless the sale is exempt or zero-rated. If you’re a remote seller and sell services to customers in Singapore, GST is typically collected on sales to individuals. No tax is charged on sales to business customers who provide their [GST registration number](https://docs.stripe.com/tax/checkout/tax-ids.md).

If you provide services related to admission to events and other venues, Stripe Tax considers them taxable in the country where the venue or event is located.

### Cross-border sales of goods to Singapore 

When goods are shipped into Singapore from abroad, Stripe treats the sale as an export and doesn’t calculate tax, unless you choose to calculate tax on cross-border sales of goods into Singapore through the [tax registration settings](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard). Generally, businesses need to collect tax on these sales if they act as the importer for customs purposes. If goods are imported in the customer’s name, the sale is considered to occur outside Singapore, and no Singapore GST is due. Cross-border sales of goods into Singapore might also be subject to import taxes and customs duties in Singapore, which Stripe doesn’t calculate.

Stripe doesn’t calculate GST on sales of imported low-value goods, valued at 400 SGD or less, to individuals in Singapore unless you select the option to calculate tax on cross-border goods sales into Singapore.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods and services

- **Registration resources**

  [Register for VAT in South Korea](https://www.nts.go.kr/english/na/ntt/selectNttList.do?mi=11210&bbsId=30699)

## Threshold and registration for South Korea 

Remote sellers providing digital goods or electronically supplied services (digital products) to consumers in South Korea must register for VAT purposes as from the first sale. There are no registration thresholds for non-resident service providers. Sales to business customers in South Korea don’;t trigger any tax registration obligations as remote sellers aren’t required to collect tax on such sales.

## Supported calculations for South Korea 

In South Korea, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in South Korea. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in South Korea, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  600,000 TWD

- **Time frame**

  Calendar year

- **Included transactions**

  Business-to-consumer (B2C) sales of digital products

- **Registration resources**

  [Register for VAT in Taiwan](https://www.etax.nat.gov.tw/etwmain/en/cbec-tax-area/business-tax/file-taxation-registration)

## Threshold and registration for Taiwan 

Remote sellers providing digital products to customers in Taiwan are required to register if their annual sales to individuals exceed TWD 600,000.

## Supported calculations for Taiwan 

If you’re a remote seller and sell services to Taiwanese customers, VAT is collected on sales to individuals. No tax is charged on sales to business customers who provide their tax identification number.

## Electronic invoicing 

If you’re a remote seller providing digital products to customers in Taiwan, you need to issue e-invoices through Taiwan’s eGUI system. The easiest way to meet this requirement is by partnering with a certified service provider to manage the e-invoicing process for you.

The [Stripe App Marketplace](https://marketplace.stripe.com/) includes options for third-party service providers that can help with these e-invoicing needs. For instance, [Billit](https://marketplace.stripe.com/apps/billit) automatically converts your Stripe invoices into the eGUI format, sends them to your customers, reports them to the tax administration, and keeps you updated through the Stripe Dashboard.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Register for VAT in Tajikistan](https://www.financnasprava.sk/en/businesses/taxes-businesses#ZahranicnaOsobaDPH)

## Threshold and registration for Tajikistan 

Remote sellers providing electronic services (digital products) to customers in Tajikistan must register for VAT from their first sale. Sales to business customers don’t trigger any tax registration obligations as remote sellers aren’t required to collect tax on those sales.

## Supported calculations for Tajikistan 

In Tajikistan, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Tajikistan. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Tajikistan, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  THB 1.8 million

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods and services

- **Registration resources**

  [Register for VAT in Thailand](https://eservice.rd.go.th/rd-ves-web/landing)

## Threshold and registration for Thailand 

Remote sellers supplying digital goods and services to Thai consumers are required to register for VAT purposes if their taxable sales of digital goods and services exceed THB 1.8 million. The threshold period is an accounting period (for corporations) or a calendar year (for individuals). Remote sellers are required to register for VAT within 30 days from the day they have satisfied the registration threshold.

## Supported calculations for Thailand 

In Thailand, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Thailand. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Thailand, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital goods or electronically supplied services (digital products)

- **Registration resources**

  [Register for VAT in Türkiye](https://digitalservice.gib.gov.tr/kdv3_side/main.jsp)

## Threshold and registration for Türkiye 

Remote sellers providing digital goods or electronically supplied services (digital products) to customers in Türkiye must register for VAT purposes if their taxable sales of digital goods or electronically supplied services (digital products) exceed 1 million TL in the past 12 months (retrospective basis) or is likely to exceed 1 million TL in the next 12 months (prospective basis).

## Supported calculations for Türkiye 

In Türkiye, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Türkiye. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Türkiye, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Any taxable transactions that reverse charge doesn’t apply to

- **Registration resources**

  [Register for VAT in United Arab Emirates](https://tax.gov.ae/en/taxes/vat.aspx)

## Threshold and registration for United Arab Emirates 

Remote sellers providing digital goods or electronically supplied services (digital products) to customers in United Arab Emirates have to register for tax from their first sale there. Sales to business customers don’t trigger any tax registration obligations as remote sellers aren’t required to collect tax on those sales.

## Supported calculations for United Arab Emirates 

When both your business and your customer are in the UAE, Stripe calculates VAT unless the sale is exempt or zero-rated. If you’re a remote seller and sell services to customers in the UAE, VAT is typically collected on sales to individuals. No tax is charged on sales to business customers who provide their VAT number. If you provide services related to admission to events and other venues, Stripe Tax considers them taxable in the country where the venue or event is located.

### Cross-border sales of goods to United Arab Emirates 

When goods are shipped into the UAE from abroad, Stripe treats the sales as an export and doesn’t calculate tax, unless you choose to calculate tax on cross-border goods sales into the UAE through the [tax registration settings](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard). Generally, businesses need to collect tax on these sales if they act as the importer for customs purposes. If goods are imported in the customer’s name, the sale is considered to occur outside the UAE, and no UAE VAT is due on the sale. The customer may be responsible under the reverse charge mechanism, which usually applies if the customer is registered and resident in the UAE. Cross-border sales of goods into the UAE might also be subject to import taxes and customs duties, which Stripe doesn’t calculate.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital products

- **Registration resources**

  [Register for VAT in Uzbekistan](https://tax.uz/en/pages/view?id=1)

## Threshold and registration for Uzbekistan 

Remote sellers providing electronically supplied services (digital products) to individuals in Uzbekistan have to register for tax from their first sale there. Sales to business customers don’t trigger any tax registration obligations as remote sellers aren’t required to collect tax on those sales.

## Supported calculations for Uzbekistan 

In Uzbekistan, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Uzbekistan. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Uzbekistan, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

- **Status**

  - None No transactions

- **Tax type**

  VAT

- **Threshold**

  1 transaction

- **Included transactions**

  Business-to-consumer (B2C) sales of digital products

- **Registration resources**

  [Register for VAT in Uzbekistan](https://tax.uz/en/pages/view?id=1)

## Threshold and registration for Vietnam 

In Vietnam, the Foreign Contractor Tax (FCT) applies to sales of digital services by remote sellers without a physical presence in the country. This tax consists of VAT and income tax. Stripe only supports collecting VAT for digital services, which Stripe refers to as digital products. Stripe doesn’t calculate the income tax component of the FCT.

## Supported calculations for Vietnam 

In Vietnam, Stripe only supports collecting VAT for digital services. In Stripe, these are referred to as “digital products.” To collect this tax on Stripe, you must be a remote seller without a physical presence in the country.

We only support calculations for [digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) (non-physical items or services that are delivered, given, or rendered electronically) in Vietnam. Stripe doesn’t calculate tax for products that don’t use a digital product tax code. View the list of supported [digital product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=digital). To calculate taxes in Vietnam, make sure that you [assign a tax code](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-code-on-product) to each of your products.

## See also

- [Set up Stripe Tax](https://docs.stripe.com/tax/set-up.md)
- [Register for sales tax, VAT, and GST](https://docs.stripe.com/tax/registering.md)
- [Use Stripe to register](https://docs.stripe.com/tax/use-stripe-to-register.md)