Worldwide VAT, GST and Sales Tax Rates 2026
Searchable table of standard and reduced indirect-tax rates in 153 jurisdictions, current 1 January 2026. Includes tax type, reduced rates, local currency and a downloadable CSV.
Open the guide →Practical insights on VAT/GST compliance, cross-border tax rules, and automating indirect tax for modern businesses.
Searchable table of standard and reduced indirect-tax rates in 153 jurisdictions, current 1 January 2026. Includes tax type, reduced rates, local currency and a downloadable CSV.
Open the guide →A foundational guide to Brazil's seven-year transition from a five-tax mess to a clean dual VAT. CBS (federal, 8.8%), IBS (state and municipal, 17.7%), the Selective Tax, the 2026-2033 timeline, the destination principle, the Manaus Free Zone carve-out, and how foreign SaaS sellers fit in from January 2027.
Read more →2026 is the dry-run year. Every Brazilian-resident invoice carries CBS at 0.9% and IBS at 0.1%, but no tax is collected if you meet the ancillary obligations. The four-month penalty window, the new e-invoice fields, what 2027 turns on, and the registration runway for foreign SaaS sellers.
Read more →Four months from go-live. The Plateforme Agreee (PA) model, the slimmed-down Portail Public de Facturation (PPF), the five-corner exchange, Factur-X versus UBL versus CII, e-reporting (DRR), the 2026 simplifications, and where foreign sellers do and do not fit.
Read more →Three months in: KSeF went live for large taxpayers on 1 February and everyone else on 1 April 2026. The FA(3) schema, the two offline modes, B2C optionality, the narrowed nonresident fixed-establishment rule, the penalty grace period through December, and what micro-enterprises must do before January 2027.
Read more →Belgium's mandate went live on 1 January 2026 with the cleanest model in Europe: pure Peppol BIS 3.0, no central platform. The four-month tolerance, the EN 16931 derogation, the Hermes service, the foreign-seller fixed-establishment carve-out, and the e-reporting layer (DRR) coming in 2028.
Read more →Two questions in one: which natural language the invoice should be in, and what specific wording the law expects. Reverse charge narratives, the "Tax Invoice" label, exemption references, and copy-pasteable wording for every major jurisdiction.
Read more →A plain-English decision tree for cross-border VAT. B2B vs B2C, goods vs services, when reverse charge applies, when the destination country needs you to register, and the 12 jurisdictions you typically hit first.
Read more →A four-step method for picking the right rate, plus the difference between standard, reduced, zero, exempt, and out-of-scope. Includes a quick lookup of standard rates for the countries SaaS sellers hit first.
Read more →A non-technical guide to validating customer VAT and GST numbers, with the official sources for the EU (VIES), UK, Norway, Australia, Canada, and others, plus what to do when validation fails.
Read more →Three documents that look similar, mean different things, and confuse customers every week. What each one is, when to issue which, and which one your customer needs to claim back input VAT.
Read more →The credit note plus reissue pattern that works in the EU, UK, UAE, KSA, and Japan, with worked examples for wrong rates, missing reverse charge narratives, and full cancellations. What changes when e-invoicing is mandatory.
Read more →Back-tax, interest, penalties, and voluntary disclosure paths in the EU, UK, Australia, Canada, and beyond. The math on disclosing voluntarily versus waiting for an audit, and a step-by-step path back to compliance.
Read more →VAT number formats by country, when you actually need one, and the registration steps for the EU OSS, UK, Australia, Canada, Japan, UAE, and others. Includes the mistakes to avoid (hello, "buy a VAT number" services).
Read more →The reverse charge mechanism shifts VAT liability from the supplier to the buyer in cross-border B2B transactions, but the rules vary by jurisdiction and transaction type. This guide breaks down how it works, when it applies, and what your ERP needs to handle it correctly.
Read more →Selling SaaS into the EU triggers VAT obligations that many software companies overlook until it is too late. Learn the registration thresholds, rate determination rules, and compliance strategies that keep your business on the right side of EU tax authorities.
Read more →For digital services, VAT is generally due where the customer is located, not where the supplier is based. Understanding these place of supply rules is critical for determining which country's VAT rate applies and whether you need to register there.
Read more →For a US-incorporated SaaS company, the buyer's tax status decides whether you register, what you charge, and what the invoice says. The operational playbook by jurisdiction, with the per-country reverse charge rules, the registration thresholds, and the mistakes US sellers make most often.
Read more →Whether your customer is a business or a consumer fundamentally changes how VAT applies to a cross-border transaction. From reverse charges to registration thresholds, this article maps out the diverging rules and how to classify transactions correctly.
Read more →The EU OSS scheme lets businesses file a single VAT return to cover B2C sales across all 27 member states, eliminating the need for multiple registrations. Here is how the scheme works, who qualifies, and what it means for your reporting workflows.
Read more →Over 60 countries now require foreign SaaS companies to collect VAT/GST on B2C sales. This guide covers registration thresholds, rates, and filing requirements in the EU, UK, Australia, Canada, Japan, Singapore, India, and more — with a practical framework for prioritizing compliance.
Read more →Yes — the US has no VAT, but 60+ countries require US software businesses to register, charge, and remit local VAT/GST on sales to their consumers. The 12 jurisdictions you hit first, what triggers registration, and what happens if you ignore it.
Read more →The EU's ViDA package brings mandatory e-invoicing for cross-border B2B, deemed-supplier rules for accommodation and transport platforms, and a single VAT registration framework. Here's the three-pillar breakdown and the 2027-2035 implementation timeline.
Read more →One year after adoption, ViDA is moving from law to live infrastructure. A 2026 deep dive on Council Directive 2025/516, the February 2026 EN 16931 update, the Peppol ViDA pilot, the 10-day invoice rule, single VAT registration, platform deemed-supplier rules, and a quarter-by-quarter readiness plan.
Read more →Estonia, Romania, Indonesia, Philippines, Brazil, Nigeria — dozens of countries changed VAT/GST rates or introduced new digital services tax rules in 2025-2026. A comprehensive tracker with effective dates, rates, and what it means for your tax engine.
Read more →Should you use a Merchant of Record like Paddle or FastSpring, or register for VAT and remit it yourself? A detailed comparison of costs, control, and compliance trade-offs for SaaS companies selling B2C internationally.
Read more →VAT number validation is a substantive requirement for the reverse charge and zero-rating. This guide covers the VIES REST API with Python and JavaScript code examples, common pitfalls, and best practices for reliable validation.
Read more →Stripe is a payment processor, not a Merchant of Record. Stripe Tax calculates tax amounts, but it does not register you for VAT, file returns, or remit tax. Here is exactly what Stripe handles and what you still need to do yourself.
Read more →E-invoicing is becoming mandatory worldwide. This tracker covers mandates and timelines for Italy, France, Germany, Poland, Spain, India, Saudi Arabia, Brazil, Mexico, Malaysia, and more — plus the key standards you need to support.
Read more →An honest comparison of the leading tax automation solutions. Covers approach, coverage, pricing, implementation time, and best-fit use cases for each platform — including where DeterminedAI's AI-powered determination stands out.
Read more →An honest head-to-head for SaaS finance teams. Where Anrok is the better fit (US sales tax, exemption certificates), where DeterminedAI is (international VAT, EU OSS, country-by-country nonresident regimes), and the cases where running both makes sense.
Read more →Stripe Tax does the math at checkout. It does not register you, file returns, or handle OSS. Where Stripe Tax is enough, where it stops being enough, and what the upgrade path looks like for SaaS crossing the OSS threshold.
Read more →Honest comparison of two SaaS-focused VAT platforms. Quaderno is calculation-and-reporting; DeterminedAI extends into registration, filing, and audit trail across 70+ countries. Pricing, integrations, migration path.
Read more →TaxJar wins on US sales tax (its home category, deepened by the 2021 Stripe acquisition). DeterminedAI wins on international VAT and EU OSS. The right answer for SaaS with both is usually both, with clear domain boundaries.
Read more →How VAT and GST apply to AI agents, LLM API resale, token billing, and AI-credit consumption pricing. Place of supply, B2B vs B2C, registration triggers, and the specific edge cases for AI startups.
Read more →When Apple and Google handle VAT for you, when they don't, and the gaps every indie developer misses. The biggest single gap is web revenue paired with in-app revenue.
Read more →Same mechanic, different labels, with country-specific operational differences that matter for SaaS compliance. Country-by-country breakdown of who uses what and why it doesn't matter as much as the per-country rules.
Read more →Multi-stage credit vs single-stage retail. Nexus vs threshold. Exemption certificates vs reverse charge. The structural differences that affect SaaS compliance when you expand across the boundary, plus the right tooling pattern.
Read more →VAT and GST exposure during Series A, B, and C due diligence. The five most common findings, how investors quantify the exposure, and the cleanup playbook for 3-6 months before a term sheet.
Read more →A global reference for SaaS VAT/GST taxability across 68+ countries. Rates, nonresident registration thresholds, and B2B reverse charge treatment — EU, UK, Gulf, APAC, Americas, Africa.
Read more →The EU requires two non-contradictory pieces of evidence to locate a digital services customer. How Article 24b works, what evidence counts, and how to operationalise it in your billing stack.
Read more →Post-Brexit UK VAT registration for US SaaS. The zero-threshold VOES regime, NETP registration, Making Tax Digital filing, and the post-Brexit pitfalls to avoid.
Read more →The October 2023 amendment dramatically expanded India's OIDAR B2C scope to cover unregistered businesses. How foreign SaaS vendors register for 18% IGST, file GSTR-5A, and handle the reverse charge.
Read more →India's DGGI is issuing OIDAR registration notices to foreign SaaS vendors with retrospective demands back to 2017. The notice ladder, payment-processor blocks, Section 74 exposure, and how to respond before a show-cause notice lands.
Read more →Japan's qualified invoice system reshaped JCT compliance in October 2023. Registration number format, transitional relief, invoice content requirements, and the Tax Agent appointment process.
Read more →Canada's simplified GST/HST for digital economy businesses. The C$30,000 threshold, 5–15% rates by province, plus the BC/SK/MB/QC provincial regimes that require separate registration.
Read more →UAE VAT starts from the first AED for non-resident SaaS. FTA EmaraTax registration, 5% rate, Article 48 reverse charge for B2B, and invoice requirements under the Executive Regulation.
Read more →Australia's "Netflix tax" for foreign SaaS. The A$75,000 rolling threshold, 10% GST rate, simplified ATO registration, and the B2B exclusion that removes GST for ABN-verified business customers.
Read more →How SaaS-specific billing events map to VAT rules. Tax points for prepaid subscriptions, synchronised credit notes on upgrades, chargeback reversals, and end-of-period true-ups.
Read more →No consideration, no taxable supply — in theory. How tax authorities actually treat free trials, credit-card-captured trials, freemium tiers, and bundled "first month free" contracts.
Read more →The consolidated 2026 reference table of VAT/GST registration thresholds for nonresident SaaS across 68 jurisdictions. Zero-threshold countries, rolling turnover tests, and hybrid rules.
Read more →Invoice content requirements across the five most dispute-prone regimes. Article 226 EU fields, UAE Article 59, KSA Fatoora QR codes and UUID, Japan's T-number format, and the UK's MTD retention rules.
Read more →Avalara, Stripe Tax, Paddle, Anrok, Quaderno, Fonoa, Vertex, DeterminedAI — head-to-head for SaaS use cases. What a SaaS-specific tax engine should cover, with a decision framework and vendor-call questions.
Read more →A comprehensive reference guide to the key terms used in cross-border VAT/GST compliance. From reverse charge and place of supply to ViDA and IOSS, each definition focuses on practical meaning for digital businesses.
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