# Collect taxes

Learn how to use Stripe Tax to calculate and collect taxes in your custom integration with Elements.

# Checkout Sessions API

> This is a Checkout Sessions API for when api-integration is checkout. View the full page at https://docs.stripe.com/payments/advanced/tax?api-integration=checkout.

## Calculate and render tax amount

## Configure your Checkout Session to collect tax

To start collecting tax:

1. Pass [automatic_tax[enabled]=true](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-automatic_tax-enabled) when creating a Checkout Session.
1. Specify a [tax_code](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-line_items-price_data-product_data-tax_code) for each line item, or set a preset tax code in the [Dashboard](https://dashboard.stripe.com/settings/tax).
1. Specify a [tax_behavior](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-line_items-price_data-tax_behavior) for each line item, or set a default tax behavior in the [Dashboard](https://dashboard.stripe.com/settings/tax).

This code enables automatic tax calculation using Stripe Tax, a tax code, and a tax behavior. Stripe Tax then uses the tax code and tax behavior to automatically calculate taxes.

```curl
curl https://api.stripe.com/v1/checkout/sessions \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "line_items[0][price_data][currency]=usd" \
  -d "line_items[0][price_data][product_data][name]=T-shirt" \
  -d "line_items[0][price_data][product_data][tax_code]=txcd_99999999" \
  -d "line_items[0][price_data][unit_amount]=2000" \
  -d "line_items[0][price_data][tax_behavior]=exclusive" \
  -d "line_items[0][quantity]=1" \
  -d mode=payment \
  -d ui_mode=elements \
  -d return_url={{RETURN_URL}} \
  -d "automatic_tax[enabled]=true"
```

#### Tax codes

The tax codes associate products with tax rates. Choose the appropriate tax code for your product from the list of [tax codes](https://docs.stripe.com/tax/tax-codes.md). If a product doesn’t match with any of the tax codes, you can use one of the `General` codes.

#### Tax behavior

The [tax behavior](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md#tax-behavior) determines how to present tax to the customer:

- **Exclusive**: The product price doesn’t include tax, which is added as a separate amount.
- **Inclusive**: The product price includes any tax amount.

## Optional: Collect tax address details through the Payment Element

You can collect the minimum tax address details directly in the [Payment Element](https://docs.stripe.com/payments/payment-element.md). Collecting tax address details through the Payment Element is suitable for the following use cases:

- You don’t require full address collection.
- You only require address collection for tax collection purposes.

This feature integrates input fields for the country and postal code into each payment method form within the Payment Element. It only collects the minimum required address fields for tax calculation based on [Stripe Tax requirements](https://docs.stripe.com/tax/customer-locations.md#supported-formats).

There are certain [regional considerations](https://docs.stripe.com/tax/customer-locations.md#region-specific) where the tax rate using the minimum required address fields might differ from the tax rate at your customer’s full address. We recommend using the [Address Element](https://docs.stripe.com/elements/address-element.md) to collect your customer’s full address for tax calculation if these regional considerations apply to your business.

When you create the Checkout Session, set [billing_address_collection=auto](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-billing_address_collection) to automatically collect the billing address.

Don’t include the [shipping_address_collection](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-shipping_address_collection) parameter. If you provide this parameter, tax address details are collected based on the shipping address instead of the billing address.

With [automatic_tax[enabled]=true](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-automatic_tax-enabled) and `billing_address_collection=auto`, the Payment Element collects the minimum required tax address fields for each payment method.

If you set [billing_address_collection=required](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-billing_address_collection), you must collect a full billing address with the [Address Element](https://docs.stripe.com/elements/address-element.md) or your own address form.

```curl
curl https://api.stripe.com/v1/checkout/sessions \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "line_items[0][price_data][currency]=usd" \
  -d "line_items[0][price_data][product_data][name]=T-shirt" \
  -d "line_items[0][price_data][product_data][tax_code]=txcd_99999999" \
  -d "line_items[0][price_data][unit_amount]=2000" \
  -d "line_items[0][price_data][tax_behavior]=exclusive" \
  -d "line_items[0][quantity]=1" \
  -d mode=payment \
  -d ui_mode=elements \
  -d return_url={{RETURN_URL}} \
  -d "automatic_tax[enabled]=true" \
  -d billing_address_collection=auto
```

### Field-level address control

When collecting tax address details through the Payment Element, tax calculation behaves as follows:

- If you pass [fields.billingDetails.address=auto | if_required](https://docs.stripe.com/js/custom_checkout/create_payment_element#custom_checkout_create_payment_element-options-fields-billingDetails-address), the Payment Element collects the minimum required address fields for tax calculation.
- If you pass [fields.billingDetails.address=never](https://docs.stripe.com/js/custom_checkout/create_payment_element#custom_checkout_create_payment_element-options-fields-billingDetails-address), you must collect tax address details through an alternative method because the billing input fields won’t show in the Payment Element.
- If you pass [fields.billingDetails.address.country=never](https://docs.stripe.com/js/custom_checkout/create_payment_element#custom_checkout_create_payment_element-options-fields-billingDetails-address-country), the customer’s detected country is used for tax calculation.
- If you pass [fields.billingDetails.address.postalCode=never](https://docs.stripe.com/js/custom_checkout/create_payment_element#custom_checkout_create_payment_element-options-fields-billingDetails-address-postalCode), the method returns an error because the postal code might be required for certain countries.
- If you call [action.updateBillingAddress](https://docs.stripe.com/js/custom_checkout/update_billing_address), the method returns an error because the billing address could potentially conflict.

## Optional: Check the response

You can view the calculated tax amount for each payment as follows:

- In the Checkout Session resource, review the [total_details.amount_tax](https://docs.stripe.com/api/checkout/sessions/object.md#checkout_session_object-total_details) property.
- In the [Dashboard](https://dashboard.stripe.com/), review the tax outcome for each payment.

## Render the tax amount

#### React

Use the [useCheckoutElements](https://docs.stripe.com/js/react_stripe_js/checkout/use_checkout_elements) hook to display the tax amount in your payment form.

```jsx
import React from 'react';
import {useCheckoutElements} from '@stripe/react-stripe-js';

const CheckoutForm = () => {
  const checkoutState = useCheckoutElements();
  if (checkoutState.type === 'loading') {
    return (
      <div>Loading...</div>
    );
  } else if (checkoutState.type === 'error') {
    return (
      <div>Error: {checkoutState.error.message}</div>
    );
  }
  const {checkout} = checkoutState;
  return (
    <div>
      <h2>Checkout Summary</h2>
      <pre>
        {JSON.stringify(checkout.lineItems, null, 2)}
      </pre>
      <h3>Totals</h3>
      <pre>
        Subtotal: {checkout.total.subtotal.amount}
        {/* Make sure you use the appropriate tax amount type (taxInclusive and/or taxExclusive) for your integration */}
        Tax: {checkout.total.taxExclusive.amount}
        Total: {checkout.total.total.amount}
      </pre>
    </div>
  )
};
```

#### HTML + JS

Use the [Session object](https://docs.stripe.com/js/custom_checkout/session_object) to display the tax amount in your payment form.

```html
<div>
  <h3> Totals </h3>
  <div id="subtotal" ></div>
  <div id="tax" ></div>
  <div id="total" ></div>
</div>
```

```js
const checkout = stripe.initCheckoutElementsSdk({clientSecret})
const subtotal = document.getElementById('subtotal');
const tax = document.getElementById('tax');
const total = document.getElementById('total');

checkout.on('change', (session) => {
  subtotal.textContent = `Subtotal: ${session.total.subtotal.amount}`;
  // Make sure you use the appropriate tax amount type (taxInclusive and/or taxExclusive) for your integration
  tax.textContent = `Tax: ${session.total.taxExclusive.amount}`;
  total.textContent = `Total: ${session.total.total.amount}`;
})
```

## Collect customer tax IDs 

[Set up tax ID collection](https://docs.stripe.com/tax/checkout/tax-ids.md) to collect VAT and other business tax IDs during checkout. After enabling collection on your Checkout Session, render the Tax ID Element in your payment form.

## Render the Tax ID Element [Client-side] [Public preview]

Use Stripe’s [Tax ID Element](https://docs.stripe.com/js/custom_checkout/create_tax_id_element) to collect tax IDs.

#### React

```jsx
import {useMemo} from 'react';
import {loadStripe} from '@stripe/stripe-js';
import {CheckoutElementsProvider, TaxIdElement} from '@stripe/react-stripe-js/checkout';

const stripePromise = loadStripe('<<YOUR_PUBLISHABLE_KEY>>', {
  betas: [
    'custom_checkout_tax_id_1',
  ],
});

const App = () => {
  const fetchClientSecret = useMemo(() => {
    return fetch('/create-checkout-session', {method: 'POST'})
      .then((res) => res.json())
      .then((data) => data.clientSecret)
  }, []);

  return (
    <CheckoutElementsProvider
      stripe={stripePromise}
      options={{
        clientSecret: fetchClientSecret,
      }}
    >
      <TaxIdElement />
    </CheckoutElementsProvider>
  );
};
```

#### HTML + JS

```html
<div class="tax-id-form">
  <div id="tax-id-element"></div>
</div>
```

```javascript
const stripe = window.Stripe('<<YOUR_PUBLISHABLE_KEY>>', {
  betas: [
    "custom_checkout_tax_id_1",
  ],
});

const clientSecret = fetch("/create-checkout-session", {
    method: "POST",
    headers: {
      "Content-Type": "application/json",
    },
  })
    .then((res) => res.json())
    .then((res) => {
      return res.clientSecret;
    });

const checkout = stripe.initCheckoutElementsSdk({
  clientSecret,
});

const taxIdElement = checkout.createTaxIdElement();
taxIdElement.mount("#tax-id-element");
```

### Real-time tax ID validation (Preview)

In addition to the asynchronous validation described above, you can enable synchronous, real-time tax ID verification directly in the Tax ID Element. When you enable it, Stripe verifies tax IDs against government databases as your customer types and displays the result inline before they submit the payment. Stripe currently supports real-time verification for [Australian Business Numbers (ABNs)](https://docs.stripe.com/tax/invoicing/tax-ids.md#australian-business-numbers-abn), [European Value Added Tax (EU VAT)](https://docs.stripe.com/tax/invoicing/tax-ids.md#european-value-added-tax-eu-vat-numbers), and [United Kingdom Value Added Tax (GB VAT)](https://docs.stripe.com/tax/invoicing/tax-ids.md#united-kingdom-value-added-tax-gb-vat-numbers) numbers. If a government database is unavailable, Stripe falls back to synchronous format validation and performs full verification asynchronously. This feature is in [public preview](https://docs.stripe.com/release-phases.md) and requires the `custom_checkout_tax_id_verification_1` beta.

```javascript
const taxIdElement = checkout.createTaxIdElement({
  ...
  verification: {
    taxId: {
      mode: 'if_supported',
    },
  },
});
```

When you enable verification, the `change` event includes the `verification.taxId.status` field. Its value can be `pending`, `verified`, `unverified`, or `unavailable`. The element’s `complete` status reflects the verification result. See [Create a Tax ID Element](https://docs.stripe.com/js/custom_checkout/create_tax_id_element#custom_checkout_create_tax_id_element-options-verification) and [Tax ID Element on Change](https://docs.stripe.com/js/custom_checkout/element_events/on_change?type=taxIdElement#custom_checkout_element_on_change-handler-verification) for details.


# Payment Intents API

> This is a Payment Intents API for when api-integration is elements. View the full page at https://docs.stripe.com/payments/advanced/tax?api-integration=elements.

Stripe Tax APIs enable you to calculate tax in custom payment flows. After your customer completes their payment, record the transaction so it appears in Stripe Tax reporting. The examples in this guide use Stripe payments APIs, but you can use the Tax API with any payment processor, or multiple payment processors.

> #### Choose the right tax integration
> 
> Stripe offers multiple ways to handle tax:
> 
> - Use the [simplified PaymentIntents integration](https://docs.stripe.com/tax/payment-intent.md) if you want Stripe to handle tax transactions and reversals automatically.
- Use the **custom Tax API** (this guide) for line-item level control over tax reversals, or full control over when transactions are recorded.
- For [Checkout](https://docs.stripe.com/tax/checkout.md), [Invoicing](https://docs.stripe.com/tax/invoicing.md), or [Subscriptions](https://docs.stripe.com/tax/subscriptions.md), use the built-in Stripe Tax integration.

We also offer a public preview feature that lets you use the [Tax ID Element](https://docs.stripe.com/elements/tax-id-element.md) to collect tax IDs from customers. See [Collect customer tax IDs](https://docs.stripe.com/payments/advanced/tax.md#collect-customer-tax-ids) below for more information.

Alternatively, you can integrate Stripe Tax with [Payment Links](https://docs.stripe.com/tax/payment-links.md), [Checkout](https://docs.stripe.com/tax/checkout.md), [Billing](https://docs.stripe.com/tax/subscriptions.md), and [Invoicing](https://docs.stripe.com/tax/invoicing.md) with no or low code setups.
A diagram providing a high-level overview of the Tax API integration (See full diagram at https://docs.stripe.com/payments/advanced/tax)
## Add registrations

Stripe Tax only calculates tax in jurisdictions where you’re registered to collect tax. You must [add your registrations](https://docs.stripe.com/tax/registering.md#add-a-registration) in the Dashboard.

## Optional: Collect customer address [Server-side]

The tax you collect typically depends on your customer’s location. For the most accurate tax calculation, collect your customer’s full address. Before collecting an address, you can show your customer an estimate based on their [IP address](https://docs.stripe.com/tax/standalone-tax-api.md#ip-address).

The address information that’s required to calculate tax [varies by customer country](https://docs.stripe.com/tax/customer-locations.md#supported-formats):

- **United States**: We require your customer’s postal code at a minimum. We recommend providing a full address for the most accurate tax calculation result.
- **Canada**: We require your customer’s postal code or province.
- **Other countries**: We only require your customer’s country code.

## Calculate tax [Server-side]

You choose when and how often to [calculate tax](https://docs.stripe.com/api/tax/calculations/create.md). For example, you can:

- Show a tax estimate [based on your customer’s IP address](https://docs.stripe.com/tax/standalone-tax-api.md#ip-address) when they enter your checkout flow
- Recalculate tax as your customer types their billing or shipping address
- Calculate the final tax amount to collect when your customer finishes typing their address

Stripe [charges a fee](https://stripe.com/tax/pricing) per tax calculation API call. You can throttle tax calculation API calls to manage your costs.

The examples below show how to calculate tax in a variety of scenarios. Stripe Tax only calculates tax in jurisdictions where you’re registered to collect tax. You must [add your registrations](https://docs.stripe.com/tax/registering.md#add-a-registration) in the Dashboard.

#### Example - United States: tax-exclusive item

This example calculates tax for a US shipping address. The line item has a price of 10 USD and uses your account’s [preset tax code](https://docs.stripe.com/tax/set-up.md#preset-tax-code).

```curl
curl https://api.stripe.com/v1/tax/calculations \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d currency=usd \
  -d "line_items[0][amount]=1000" \
  -d "line_items[0][reference]=L1" \
  -d "customer_details[address][line1]=920 5th Ave" \
  -d "customer_details[address][city]=Seattle" \
  -d "customer_details[address][state]=WA" \
  -d "customer_details[address][postal_code]=98104" \
  -d "customer_details[address][country]=US" \
  -d "customer_details[address_source]=shipping"
```

#### Example - United States: multiple items with shipping

This example has multiple tax-exclusive line items, and a 5 USD shipping cost.

```curl
curl https://api.stripe.com/v1/tax/calculations \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d currency=usd \
  -d "line_items[0][amount]=1000" \
  -d "line_items[0][reference]=L1" \
  -d "line_items[0][tax_code]=txcd_99999999" \
  -d "line_items[1][amount]=5000" \
  -d "line_items[1][reference]=L2" \
  -d "line_items[1][tax_code]=txcd_99999999" \
  -d "line_items[2][amount]=9999" \
  -d "line_items[2][reference]=L3" \
  -d "line_items[2][tax_code]=txcd_99999999" \
  -d "shipping_cost[amount]=500" \
  -d "customer_details[address][line1]=920 5th Ave" \
  -d "customer_details[address][city]=Seattle" \
  -d "customer_details[address][state]=WA" \
  -d "customer_details[address][postal_code]=98104" \
  -d "customer_details[address][country]=US" \
  -d "customer_details[address_source]=shipping"
```

#### Example - United States: item with quantity

In New York, clothing isn’t subject to sales tax if each item is less than 110 USD. This example has a clothing line item with a total price of 150 USD and a quantity of 3. This means that each item of clothing is 50 USD and sales tax is exempt.

```curl
curl https://api.stripe.com/v1/tax/calculations \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d currency=usd \
  -d "line_items[0][amount]=15000" \
  -d "line_items[0][quantity]=3" \
  -d "line_items[0][reference]=Clothing" \
  -d "line_items[0][tax_code]=txcd_30011000" \
  -d "shipping_cost[amount]=500" \
  -d "customer_details[address][state]=NY" \
  -d "customer_details[address][postal_code]=10001" \
  -d "customer_details[address][country]=US" \
  -d "customer_details[address_source]=shipping"
```

#### Example - Europe: tax-inclusive item

This example calculates tax for a billing address in Ireland, where tax is typically included in prices for non-business customers. The line item has a price of 29.99 EUR and uses tax code `txcd_10302000` (ebook).

```curl
curl https://api.stripe.com/v1/tax/calculations \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d currency=eur \
  -d "line_items[0][amount]=2999" \
  -d "line_items[0][reference]=L1" \
  -d "line_items[0][tax_behavior]=inclusive" \
  -d "line_items[0][tax_code]=txcd_10302000" \
  -d "customer_details[address][country]=IE" \
  -d "customer_details[address_source]=billing"
```

#### Example - Europe: multiple items with shipping

This example calculates tax for a shipping address in Ireland, where tax is typically included in prices for non-business customers. The item being shipped has a price of 59.99 EUR, and a shipping cost of 5 EUR. Since both amounts are tax-inclusive, the customer always pays 64.99 EUR.

```curl
curl https://api.stripe.com/v1/tax/calculations \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d currency=eur \
  -d "line_items[0][amount]=5999" \
  -d "line_items[0][reference]=L1" \
  -d "line_items[0][tax_behavior]=inclusive" \
  -d "line_items[0][tax_code]=txcd_99999999" \
  -d "shipping_cost[amount]=500" \
  -d "shipping_cost[tax_behavior]=inclusive" \
  -d "customer_details[address][line1]=123 Some House" \
  -d "customer_details[address][city]=Dublin" \
  -d "customer_details[address][country]=IE" \
  -d "customer_details[address_source]=shipping"
```

#### Example - Ship-from address

With this beta feature, taxes are levied based on the ship-from address, if you provide a ship-from address in certain states (such as Illinois) and the shipment contains physical goods. If the shipment contains both physical goods and services, taxes are applied to both based on the ship-from address.

This example calculates tax based on where the order ships from in Naperville, IL, instead of the business location (outside Illinois) and the ship-to address in Springfield, IL.

```curl
curl https://api.stripe.com/v1/tax/calculations \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d currency=usd \
  -d "line_items[0][amount]=1000" \
  -d "line_items[0][reference]=L1" \
  -d "line_items[0][tax_behavior]=exclusive" \
  -d "line_items[0][tax_code]=txcd_99999999" \
  -d "shipping_cost[amount]=500" \
  -d "shipping_cost[tax_behavior]=exclusive" \
  -d "customer_details[address][city]=Springfield" \
  -d "customer_details[address][state]=IL" \
  -d "customer_details[address][postal_code]=62704" \
  -d "customer_details[address][country]=US" \
  -d "customer_details[address_source]=billing" \
  -d "ship_from_details[address][city]=Naperville" \
  -d "ship_from_details[address][state]=IL" \
  -d "ship_from_details[address][postal_code]=60540" \
  -d "ship_from_details[address][country]=US"
```

The [calculation response](https://docs.stripe.com/api/tax/calculations/object.md) contains amounts you can display to your customer, and use to take payment:

| Attribute                                                                                                                  | Description                                                                                                                                                                                                                                       |
| -------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| [amount_total](https://docs.stripe.com/api/tax/calculations/object.md#tax_calculation_object-amount_total)                 | The grand total after calculating tax. Use this as the amount to charge your customer.                                                                                                                                                            |
| [tax_amount_exclusive](https://docs.stripe.com/api/tax/calculations/object.md#tax_calculation_object-tax_amount_exclusive) | The amount of tax added on top of your line item amounts and shipping cost. This tax amount increases the `amount_total`. Use this to show your customer the amount of tax added to the transaction subtotal.                                     |
| [tax_amount_inclusive](https://docs.stripe.com/api/tax/calculations/object.md#tax_calculation_object-tax_amount_inclusive) | The amount of tax that’s included in your line item amounts and shipping cost (if using tax-inclusive pricing). This tax amount doesn’t increase the `amount_total`. Use this to show your customer the tax included in the total they’re paying. |
| [tax_breakdown](https://docs.stripe.com/api/tax/calculations/object.md#tax_calculation_object-tax_breakdown)               | A list of tax amounts broken out by country or state tax rate. Use this to show your customer the specific taxes you’re collecting.                                                                                                               |

### Handle customer location errors

The calculation returns the `customer_tax_location_invalid` error code, if your customer’s address is invalid or isn’t precise enough to calculate tax:

```json
{
  "error": {
    "doc_url": "https://docs.stripe.com/error-codes#customer-tax-location-invalid","code": "customer_tax_location_invalid",
    "message": "We could not determine the customer's tax location based on the provided customer address.",
    "param": "customer_details[address]",
    "type": "invalid_request_error"
  }
}
```

If you receive this error, prompt your customer to check the address they entered and fix any typos.

## Create tax transaction [Server-side]

Creating a tax transaction records the tax you’ve collected from your customer, so that later you can [download exports and generate reports](https://docs.stripe.com/tax/reports.md) to help with filing your taxes. You can [create a transaction](https://docs.stripe.com/api/tax/transactions/create_from_calculation.md) from a calculation until the [expires_at](https://docs.stripe.com/api/tax/calculations/object.md#tax_calculation_object-expires_at) timestamp, 90 days after it’s created. Attempting to use it after this time returns an error.

> The transaction is considered effective on the date when `create_from_calculation` is called, and tax amounts won’t be recalculated.

When creating a tax transaction, you must provide a unique `reference` for the tax transaction and each line item. The references appear in tax exports to help you reconcile the tax you collected with the orders in your system.

For example, a tax transaction with reference `order_123456789`, line item references `L1` and `L2`, and a shipping cost, looks like this in the itemized tax exports:

| ID              | line_item_id | type     | currency | transaction_date    |
| --------------- | ------------ | -------- | -------- | ------------------- |
| order_123456789 | L1           | external | usd      | 2023-02-23 17:01:16 |
| order_123456789 | L2           | external | usd      | 2023-02-23 17:01:16 |
| order_123456789 | shipping     | external | usd      | 2023-02-23 17:01:16 |

When your customer pays, use the calculation ID to record the tax collected. You can create the tax transaction after the payment is successfully processed in your system—for example, in your order submission endpoint or in response to a payment success callback from your processor.

The example below creates a transaction and uses a unique order or payment reference:

```curl
curl https://api.stripe.com/v1/tax/transactions/create_from_calculation \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d calculation={{TAX_CALCULATION}} \
  -d reference=order_12345 \
  -d "expand[]=line_items"
```

Store the [tax transaction ID](https://docs.stripe.com/api/tax/transactions/object.md#tax_transaction_object-id) to record refunds later. You can store the transaction ID in your database alongside the order it belongs to.

## Record refunds [Server-side]

After creating a tax transaction to record a sale to your customer, you might need to record refunds. These are also represented as tax transactions, with `type=reversal`. Reversal transactions offset an earlier transaction by having amounts with opposite signs. For example, a transaction that recorded a sale for 50 USD might later have a full reversal of -50 USD.

When you issue a refund, you must create a reversal tax transaction with a unique `reference`. Common strategies include:

- Append a suffix to the original reference. For example, if the original transaction has reference `order_123456789`, then create the reversal transaction with reference `order_123456789-refund`.
- Use a refund ID from your system. For example, `myRefund_456`.

Choose the approach that works best for how you reconcile your customer orders with your [tax exports](https://docs.stripe.com/tax/reports.md).

### Fully refund a sale 

When you fully refund a sale in your system, create a reversal transaction with `mode=full`.

In the example below, `tax_1MEFAAI6rIcR421eB1YOzACZ` is the tax transaction that records the sale to your customer:

```curl
curl https://api.stripe.com/v1/tax/transactions/create_reversal \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d mode=full \
  -d original_transaction=tax_1MEFAAI6rIcR421eB1YOzACZ \
  -d reference=order_123456789-cancel \
  -d "expand[]=line_items"
```

This returns the full reversal transaction that’s created:

```json
{
  "id": "tax_1MEFtXI6rIcR421e0KTGXvCK",
  "object": "tax.transaction",
  "created": 1670866467,
  "currency": "eur",
  "customer": null,
  "customer_details": {
    "address": {
      "city": null,
      "country": "IE",
      "line1": null,
      "line2": null,
      "postal_code": null,
      "state": null
    },
    "address_source": "billing",
    "ip_address": null,
    "tax_ids": [],
    "taxability_override": "none"
  },
  "line_items": {
    "object": "list",
    "data": [
      {
        "id": "tax_li_MyCIgTuP9F9mEU",
        "object": "tax.transaction_line_item",
        "amount": -4999,
        "amount_tax": -1150,
        "livemode": false,
        "metadata": {
        },
        "quantity": 1,
        "reference": "L1",
        "reversal": {
          "original_line_item": "tax_li_MyBXPByrSUwm6r"
        },
        "tax_behavior": "exclusive",
        "tax_code": "txcd_10000000",
        "type": "reversal"
      },
      {
        "id": "tax_li_MyCIUNXExXmJKU",
        "object": "tax.transaction_line_item",
        "amount": -1090,
        "amount_tax": -90,
        "livemode": false,
        "metadata": {
        },
        "quantity": 1,
        "reference": "L2",
        "reversal": {
          "original_line_item": "tax_li_MyBX3Wu3qd2mXj"
        },
        "tax_behavior": "exclusive",
        "tax_code": "txcd_10000000",
        "type": "reversal"
      }
    ],
    "has_more": false,
    "total_count": 2,
    "url": "/v1/tax/transactions/tax_1MEFtXI6rIcR421e0KTGXvCK/line_items"
  },
  "livemode": false,
  "metadata": {
  },
  "reference": "order_123456789-cancel",
  "reversal": {
    "original_transaction": "tax_1MEFAAI6rIcR421eB1YOzACZ"
  },
  "shipping_cost": null,
  "tax_date": 1670863654,
  "type": "reversal"
}
```

Fully reversing a transaction doesn’t affect previous partial reversals. When you record a full reversal, you need to [fully reverse](https://docs.stripe.com/payments/advanced/tax.md#reversals-void-refund) any previous partial reversals for the same transaction to avoid duplicate refunds.

### Partially refund a sale 

After issuing a refund to your customer, create a reversal tax transaction with `mode=partial`. This allows you to record a partial refund by providing the line item amounts refunded. You can create up to 30 partial reversals for each sale. Reversing more than the amount of tax you collected returns an error.

The example below records a refund of only the first line item in the original transaction:

```curl
curl https://api.stripe.com/v1/tax/transactions/create_reversal \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d mode=partial \
  -d original_transaction=tax_1MEFAAI6rIcR421eB1YOzACZ \
  -d reference=order_123456789-refund_1 \
  -d "line_items[0][original_line_item]=tax_li_MyBXPByrSUwm6r" \
  -d "line_items[0][reference]=L1" \
  -d "line_items[0][amount]=-4999" \
  -d "line_items[0][amount_tax]=-1150" \
  -d "metadata[refund]={{REFUND_ID}}" \
  --data-urlencode "metadata[refund_reason]=Refunded line 1 of order_123456789 (customer was unhappy)" \
  -d "expand[0]=line_items"
```

This returns the partial reversal transaction that’s created:

```json
{
  "id": "tax_1MEFACI6rIcR421eHrjXCSmD",
  "object": "tax.transaction",
  "created": 1670863656,
  "currency": "eur",
  ...
  "line_items": {
    "object": "list",
    "data": [
      {
        "id": "tax_li_MyBXC98AhtaR37",
        "object": "tax.transaction_line_item",
        "amount": -4999,
        "amount_tax": -1150,
        "livemode": false,
        "metadata": {
        },
        "quantity": 1,
        "reference": "L1",
        "reversal": {
          "original_line_item": "tax_li_MyBXPByrSUwm6r"
        },
        "tax_behavior": "exclusive",
        "tax_code": "txcd_10000000",
        "type": "reversal"
      }
    ],
    "has_more": false,
    "total_count": 1,
    "url": "/v1/tax/transactions/tax_1MEFACI6rIcR421eHrjXCSmD/line_items"
  },
  "livemode": false,
  "metadata": {
    "refund": "{{REFUND_ID}}",
    "description": "Refunding order_123456789 (customer was unhappy)"
  },
  "reference": "order_123456789-refund_1",
  "reversal": {
    "original_transaction": "tax_1MEFAAI6rIcR421eB1YOzACZ"
  },
  "shipping_cost": null,
  "tax_date": 1670863654,
  "type": "reversal"
}
```

For each line item reversed, you must provide the `amount` and `amount_tax` reversed. The `amount` is tax-inclusive if the original calculation line item was tax-inclusive.

How `amount` and `amount_tax` are determined depends on your situation:

- If your transactions always have a single line item, use [full reversals](https://docs.stripe.com/payments/advanced/tax.md#reversals-full) instead.
- If you always refund entire line items, use the original transaction line item `amount` and `amount_tax`, but with negative signs.
- If you refund parts of line items, you must calculate the amounts refunded. For example, for a sale transaction with `amount=5000` and `amount_tax=500`, after refunding half the line item, you create a partial reversal with line item `amount=-2500` and `amount_tax=-250`.

#### Tax reports with partial refunds

If you refund a tax amount such that the total tax is no longer proportional to the subtotal, your tax reporting can be unreliable. It won’t automatically adjust the taxable and nontaxable amounts, and won’t reflect the reason for the tax reversal (such as product exempt, customer exempt, or reverse charge). We recommend not refunding partial line item tax amounts. Instead, fully reverse the transaction and create a new one with appropriate inputs for an accurate tax calculation.

### Partially refund a sale by a flat amount 

Alternatively, you can create a reversal with `mode=partial` by specifying a flat after-tax amount to refund. The amount distributes across each line item and shipping cost proportionally, depending on the remaining amount left to refund on each.

In the example below, the transaction has two line items: one 10 USD item and one 20 USD item, both taxed at 10%. The total amount of the transaction is 33.00 USD. A refund for a flat 16.50 USD is recorded:

```curl
curl https://api.stripe.com/v1/tax/transactions/create_reversal \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d mode=partial \
  -d original_transaction=tax_1NVcKqBUZ691iUZ4xMZtcGYt \
  -d reference=order_234567890-refund_1 \
  -d flat_amount=-1650 \
  -d "metadata[refund]={{REFUND_ID}}" \
  --data-urlencode "metadata[refund_reason]=Refunded 16.50 USD of order_234567890 (customer was unhappy)" \
  -d "expand[]=line_items"
```

This returns the partial reversal transaction that’s created:

```json
{
  "id": "tax_1NVcQYBUZ691iUZ4SBPukGa6",
  "object": "tax.transaction",
  "created": 1689780994,
  "currency": "usd",
  ...
  "line_items": {
    "object": "list",
    "data": [
      {
        "id": "tax_li_OICqymcWjlbevq",
        "object": "tax.transaction_line_item",
        "amount": -500,
        "amount_tax": -50,
        "livemode": false,
        "metadata": {},
        "product": null,
        "quantity": 1,
        "reference": "refund_li_1",
        "reversal": {
          "original_line_item": "tax_li_OICmRXkFuWr8Df"
        },
        "tax_behavior": "exclusive",
        "tax_code": "txcd_10103000",
        "type": "reversal"
      },
      {
        "id": "tax_li_OICq2H1qHjwyzX",
        "object": "tax.transaction_line_item",
        "amount": -1000,
        "amount_tax": -100,
        "livemode": false,
        "metadata": {},
        "product": null,
        "quantity": 1,
        "reference": "refund_li_2",
        "reversal": {
          "original_line_item": "tax_li_OICmxhnSJxF7rY"
        },
        "tax_behavior": "exclusive",
        "tax_code": "txcd_10103000",
        "type": "reversal"
      }
    ],
    "has_more": false,
    "total_count": 2,
    "url": "/v1/tax/transactions/tax_1NVcQYBUZ691iUZ4SBPukGa6/line_items"
  },
  "livemode": false,
  "metadata": {
    "refund": "{{REFUND_ID}}",
    "description": "Refunding order_234567890 (customer was unhappy)"
  },
  "reference": "order_234567890-refund_1",
  "reversal": {
    "original_transaction": "tax_1NVcKqBUZ691iUZ4xMZtcGYt"
  },
  "shipping_cost": null,
  "tax_date": 1670863654,
  "type": "reversal"
}
```

For each line item and shipping cost in the original transaction, the refunded amounts and tax are calculated as follows:

1. First, we calculate the total remaining funds in the transaction available to refund. Because this transaction hasn’t had any other reversals recorded, the total amount is 33.00 USD.
1. Next, we calculate the total amount to refund for each line item. We base this calculation on the proportion of the item’s total available amount to refund versus the total remaining amount of the transaction. For example, the 10 USD item, which has 11.00 USD total remaining to refund, represents 33.33% of the transaction’s remaining total, so the total amount to refund is `-16.50 USD * 33.33% = -5.50 USD`.
1. Finally, the total amount to refund is divided between `amount` and `amount_tax`. We also do this proportionally, depending on how much tax is available to refund in the line item compared to the total funds left to refund. Using the 10 USD item example, tax (1.00 USD) represents 9.09% of the total remaining to refund (11.00 USD), so the `amount_tax` is `-5.50 USD * 9.09% = -0.50 USD`.

The flat amount distributes according to what’s *left* to refund in the transaction, not what was originally recorded. For example, instead of recording a refund for a flat 16.50 USD, you first record a partial reversal for the total amount of the 10 USD item:

```curl
curl https://api.stripe.com/v1/tax/transactions/create_reversal \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d mode=partial \
  -d original_transaction=tax_1NVcKqBUZ691iUZ4xMZtcGYt \
  -d reference=order_234567890-refund_1 \
  -d "line_items[0][original_line_item]=tax_li_OICmRXkFuWr8Df" \
  -d "line_items[0][reference]=partial_refund_l1" \
  -d "line_items[0][amount]=-1000" \
  -d "line_items[0][amount_tax]=-100" \
  -d "metadata[refund]={{REFUND_ID}}" \
  --data-urlencode "metadata[refund_reason]=Refunded line 1 of order_234567890 (customer was unhappy)" \
  -d "expand[0]=line_items"
```

After this, you record a 16.50 USD flat amount reversal:

```curl
curl https://api.stripe.com/v1/tax/transactions/create_reversal \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d mode=partial \
  -d original_transaction=tax_1NVcKqBUZ691iUZ4xMZtcGYt \
  -d reference=order_234567890-refund_2 \
  -d flat_amount=-1650 \
  -d "metadata[refund]={{REFUND_ID}}" \
  --data-urlencode "metadata[refund_reason]=Refunded 16.50 USD of order_234567890 (customer was still unhappy)" \
  -d "expand[]=line_items"
```

This returns the partial reversal transaction:

```json
{
  "id": "tax_1NVxFIBUZ691iUZ4saOIloxB",
  "object": "tax.transaction",
  "created": 1689861020,
  "currency": "usd",
  ...
  "line_items": {
    "object": "list",
    "data": [
      {
        "id": "tax_li_OIYM8xd8BzrATd",
        "object": "tax.transaction_line_item",
        "amount": 0,
        "amount_tax": 0,
        "livemode": false,
        "metadata": {},
        "product": null,
        "quantity": 1,
        "reference": "refund_li_1",
        "reversal": {
          "original_line_item": "tax_li_OICmRXkFuWr8Df"
        },
        "tax_behavior": "exclusive",
        "tax_code": "txcd_10103000",
        "type": "reversal"
      },
      {
        "id": "tax_li_OIYMNBH6s8oQj9",
        "object": "tax.transaction_line_item",
        "amount": -1500,
        "amount_tax": -150,
        "livemode": false,
        "metadata": {},
        "product": null,
        "quantity": 1,
        "reference": "refund_li_2",
        "reversal": {
          "original_line_item": "tax_li_OICmxhnSJxF7rY"
        },
        "tax_behavior": "exclusive",
        "tax_code": "txcd_10103000",
        "type": "reversal"
      }
    ],
    "has_more": false,
    "total_count": 2,
    "url": "/v1/tax/transactions/tax_1NVxFIBUZ691iUZ4saOIloxB/line_items"
  },
  "livemode": false,
  "metadata": {},
  "reference": "order_234567890-refund_2",
  "reversal": {
    "original_transaction": "tax_1NVcKqBUZ691iUZ4xMZtcGYt"
  },
  "shipping_cost": null,
  "tax_date": 1670863654,
  "type": "reversal"
}
```

Because the total amount remaining in the transaction is now 22.00 USD and the 10 USD item is completely refunded, the 16.50 USD distributes entirely to the 20 USD item. The 16.50 USD then distributes, using the logic from step 3, into `amount = -15.00 USD` and `amount_tax = -1.50 USD`. Meanwhile, the 10 USD item in the transaction records a refund of 0 USD.

### Undo a partial refund 

Tax transactions are immutable, but you can cancel a partial refund by creating a [full reversal](https://docs.stripe.com/api/tax/transactions/create_reversal.md#tax_transaction_create_reversal-mode).

You might need to do this when:

- The payment refund fails and you haven’t provided the good or service to your customer
- The wrong order is refunded or the wrong amounts are refunded
- The original sale is fully refunded and the partial refunds are no longer valid

In the example below, `tax_1MEFACI6rIcR421eHrjXCSmD` is the transaction that represents the partial refund:

```curl
curl https://api.stripe.com/v1/tax/transactions/create_reversal \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d mode=full \
  -d original_transaction=tax_1MEFACI6rIcR421eHrjXCSmD \
  -d reference=order_123456789-refund_1-cancel \
  -d "metadata[refund_reason]=User called to cancel because they selected the wrong item" \
  -d "expand[]=line_items"
```

This returns the full reversal transaction that’s created:

```json
{
  "id": "tax_1MEFADI6rIcR421e94fNTOCK",
  "object": "tax.transaction",
  "created": 1670863657,
  "currency": "eur",
  ...
  "line_items": {
    "object": "list",
    "data": [
      {
        "id": "tax_li_MyBXMOlwenCyFB",
        "object": "tax.transaction_line_item",
        "amount": 4999,
        "amount_tax": 1150,
        "livemode": false,
        "metadata": {
        },
        "quantity": 1,
        "reference": "L1",
        "reversal": {
          "original_line_item": "tax_li_MyBXC98AhtaR37"
        },
        "tax_behavior": "exclusive",
        "tax_code": "txcd_10000000",
        "type": "reversal"
      }
    ],
    "has_more": false,
    "total_count": 1,
    "url": "/v1/tax/transactions/tax_1MEFADI6rIcR421e94fNTOCK/line_items"
  },
  "livemode": false,
  "metadata": {
    "refund_reason": "User called to cancel because they picked the wrong item"
  },
  "reference": "order_123456789-refund_1-cancel",
  "reversal": {
    "original_transaction": "tax_1MEFACI6rIcR421eHrjXCSmD"
  },
  "shipping_cost": null,
  "tax_date": 1670863654,
  "type": "reversal"
}
```

## Testing

Use *sandboxes* (A sandbox is an isolated test environment that allows you to test Stripe functionality in your account without affecting your live integration. Use sandboxes to safely experiment with new features and changes), which is identical in response structure to live mode, to confirm your integration works correctly before going live.

> In testing environments, calculations aren’t guaranteed to return up-to-date taxation results. You’re limited to 1,000 tax calculations per day. If you need a higher limit, contact [Stripe support](https://support.stripe.com/contact). For guidance on automated testing and strategies to avoid rate limits in testing environments, see [Automated testing](https://docs.stripe.com/automated-testing.md).

## View tax transactions

You can view all tax transactions for your account on the [Tax Transactions](https://dashboard.stripe.com/test/tax/transactions) page in the Dashboard. Click an individual transaction to see a detailed breakdown of calculated tax by jurisdiction, and by the individual products included in the transaction.

> The Tax Transactions page only includes *transactions* and not *calculations*. If you expect to see a calculation and can’t find it on this page, verify that you successfully [created a tax transaction](https://docs.stripe.com/payments/advanced/tax.md#tax-transaction) from the calculation.

For advanced options like shipping costs, tax-inclusive pricing, IP address estimation, and more, see the [Standalone Tax API reference](https://docs.stripe.com/tax/standalone-tax-api.md).

This video walks through a Stripe Tax API integration that uses the Payment Intents API and the Payment Element.
[Watch on YouTube](https://www.youtube.com/watch?v=OfHJiC9Iek0)
## Optional: Integration examples

You can calculate tax for your customer before collecting payment method details and [creating a PaymentIntent](https://docs.stripe.com/payments/accept-a-payment.md?payment-ui=elements&api-integration=paymentintents#web-create-intent). For example, you can display a shopping cart total when the customer provides their postal code.

In the example below, your server defines a `/preview-cart` endpoint, where the customer’s address is sent from your client-side form. The server combines the cart’s line items and the customer’s address to calculate tax.

#### Node.js

```javascript
// Don't put any keys in code. See https://docs.stripe.com/keys-best-practices.
const stripe = require('stripe')('<<YOUR_SECRET_KEY>>');
const express = require('express');
const app = express();

// Parse the request body as JSON.
app.use(express.json());

app.post('/preview-cart', async (req, res) => {
  const cart = ...; // Load the cart/order from your system

  // Convert each cart item to a Stripe line item object
  const lineItems = cart.items.map(
    cartItem => ({
      reference: cartItem.id,
      amount: cartItem.unitPrice * cartItem.quantity,
      quantity: cartItem.quantity
    })
  );

  // Get the customer's address from the request body
  const address = req.body.address;
// Create a tax calculation using the Stripe API
  const calculation = await stripe.tax.calculations.create({
    currency: cart.currency,
    line_items: lineItems,
    customer_details: {
      address: {
        line1: address.line1,
        city: address.city,
        state: address.state,
        postal_code: address.postal_code,
        country: address.country,
      },
      address_source: "billing"
    },
    expand: ['line_items.data.tax_breakdown']
  });

  // Return the tax amount as a JSON response
  res.json({
    tax_amount: calculation.tax_amount_exclusive
  });
});

app.listen(4242, () => {
  console.log('Running on port 4242');
});
```

When you’re ready to take payment, create a PaymentIntent from the tax calculation result. Store the tax calculation ID in the PaymentIntent’s [metadata](https://docs.stripe.com/api/payment_intents/create.md#create_payment_intent-metadata) or in your own database, so you can create a tax transaction when your customer completes payment.

The example below shows a server endpoint that calculates tax, creates (or updates) a PaymentIntent, and returns the result to the client. You can then display the tax to your customer. Use the `client_secret` to [take the payment](https://docs.stripe.com/payments/accept-a-payment.md?payment-ui=elements&api-integration=paymentintents#web-collect-payment-details).

#### Node.js

```javascript
// Don't put any keys in code. See https://docs.stripe.com/keys-best-practices.
const stripe = require('stripe')('<<YOUR_SECRET_KEY>>');
const express = require('express');
const app = express();

// Parse the request body as JSON.
app.use(express.json());

app.post('/calculate-cart', async (req, res) => {
  const cart = ...; // Load the cart/order from your system

  // Create a tax calculation using the Stripe API
  const calculation = await stripe.tax.calculations.create(...);

  let paymentIntent;

  // Update the PaymentIntent if one already exists for this cart.
  if (cart.paymentIntent) {
    paymentIntent = await stripe.paymentIntents.update(cart.paymentIntent, {
      amount: calculation.amount_total,
      metadata: {tax_calculation: calculation.id},
    });
  } else {
    paymentIntent = await stripe.paymentIntents.create({
      currency: cart.currency,
      amount: calculation.amount_total,
      metadata: {tax_calculation: calculation.id},
      // In the latest version of the API, specifying the `automatic_payment_methods` parameter is optional because Stripe enables its functionality by default.
      automatic_payment_methods: {enabled: true},
    });
  }

  // Store PaymentIntent ID in cart or customer session.
  cart.paymentIntent = paymentIntent.id;

  // Return calculated amounts and PaymentIntent secret to the client.
  res.json({
    total: calculation.amount_total,
    tax_amount: calculation.tax_amount_exclusive,
    client_secret: paymentIntent.client_secret
  });
});

app.listen(4242, () => {
  console.log('Running on port 4242');
});
```

If your integration uses the Payment Element, [fetch updates from the server](https://docs.stripe.com/payments/accept-a-payment.md?payment-ui=elements&api-integration=paymentintents#fetch-updates) after updating the PaymentIntent.

## Collect customer tax IDs

Displaying a customer’s tax ID and legal business name on *invoices* (Invoices are statements of amounts owed by a customer. They track the status of payments from draft through paid or otherwise finalized. Subscriptions automatically generate invoices, or you can manually create a one-off invoice) is a common requirement. You can use the [Tax ID Element](https://docs.stripe.com/elements/tax-id-element.md) to collect this information. This feature is in [public preview](https://docs.stripe.com/release-phases.md).

> #### Disclaimer
> 
> The Payment Intents API is designed to collect business tax IDs, which might have formats similar to personal tax IDs in certain jurisdictions. You must make sure that only business tax IDs, as designated for this field, are provided when using this feature.

### Enable the beta

The Tax ID Element with the Payment Intents API requires you to enable the `elements_tax_id_1` beta. Add the beta to your Stripe.js initialization:

```javascript
const stripe = Stripe('<<YOUR_PUBLISHABLE_KEY>>', {
  betas: ['elements_tax_id_1'],
});
```

### Create a CustomerSession (optional)

To save tax IDs and redisplay them for returning customers, create a [CustomerSession](https://docs.stripe.com/api/customer_sessions.md), which provides secure, temporary access to customer data without exposing your secret API key to the client.

If you don’t use `CustomerSession`, the Tax ID Element still works but without save and redisplay functionality. You can use [getValue](https://docs.stripe.com/js/elements_object/get_value_tax_id_element) to read the tax ID values from the element and handle them manually.

#### Customer v1

Create or retrieve a *Customer* (Customer objects represent customers of your business. They let you reuse payment methods and give you the ability to track multiple payments):

```curl
curl https://api.stripe.com/v1/customers \
  -u "<<YOUR_SECRET_KEY>>:" \
  --data-urlencode "email=customer@example.com" \
  -d "name=Jenny Rosen"
```

Create a `CustomerSession` with the Tax ID Element component enabled:

```curl
curl https://api.stripe.com/v1/customer_sessions \
  -u "<<YOUR_SECRET_KEY>>:" \
  -H "Stripe-Version: 2026-04-22.preview" \
  -d "customer={{CUSTOMER_ID}}" \
  -d "components[tax_id_element][enabled]=true" \
  -d "components[tax_id_element][features][tax_id_redisplay]=enabled" \
  -d "components[tax_id_element][features][tax_id_save]=enabled"
```

The `CustomerSession` returns a `client_secret` that you’ll pass to the client side.

### Create a PaymentIntent or SetupIntent

Create a [PaymentIntent](https://docs.stripe.com/api/payment_intents.md) or [SetupIntent](https://docs.stripe.com/api/setup_intents.md) on your server. When using `CustomerSession`, include the customer reference parameter to enable tax ID save and redisplay functionality:

#### Customer v1

```curl
curl https://api.stripe.com/v1/payment_intents \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d amount=1099 \
  -d currency=usd \
  -d "customer={{CUSTOMER_ID}}"
```

> You don’t need to include any tax-ID-specific parameters when creating the Payment Intent or Setup Intent. The Tax ID Element automatically handles tax ID collection and saves it to the *Customer* (Customer objects represent customers of your business. They let you reuse payment methods and give you the ability to track multiple payments) when using a Customer Session with the appropriate permissions.

### Initialize Elements

Create an Elements instance using the `clientSecret` from your PaymentIntent or SetupIntent.

To enable saving tax IDs to a Customer and redisplaying them for returning customers, include the `customerSessionClientSecret`:

```javascript
const stripe = Stripe('<<YOUR_PUBLISHABLE_KEY>>', {
  betas: ['elements_tax_id_1'],
});

// Fetch the clientSecret from your server
const {clientSecret} = await fetch('/create-payment-intent', {
  method: 'POST',
  headers: { 'Content-Type': 'application/json' },
}).then((res) => res.json());

// Fetch the customerSessionClientSecret from your server
const {customerSessionClientSecret} = await fetch('/create-customer-session', {
  method: 'POST',
  headers: { 'Content-Type': 'application/json' },
}).then((res) => res.json());

const elements = stripe.elements({
  clientSecret,customerSessionClientSecret,
  appearance: { /* ... */ }
});
```

### Create and mount the Tax ID Element

Create an instance of the Tax ID Element and mount it to your page:

```html
<form id="payment-form">
  <div id="tax-id-element">
    <!--Stripe.js injects the Tax ID Element-->
  </div>
  <button type="submit">Pay</button>
</form>
```

```javascript
const taxIdElement = elements.create('taxId', {
  visibility: 'auto', // 'auto' | 'always' | 'never'
});
taxIdElement.mount('#tax-id-element');
```

You can customize the Tax ID Element with options such as `visibility`, `fields`, and `validation`. See [Create a Tax ID Element](https://docs.stripe.com/js/elements_object/create_tax_id_element) for more details.

### Use with Address Element (optional)

When you use the Tax ID Element with the [Address Element](https://docs.stripe.com/elements/address-element.md), Stripe automatically determines the tax ID type and element visibility based on the customer’s address.

### Complete the payment

When the customer submits the payment form, call [confirmPayment](https://docs.stripe.com/js/payment_intents/confirm_payment) or [confirmSetup](https://docs.stripe.com/js/setup_intents/confirm_setup). Stripe automatically includes the tax ID information and saves it to the Customer if the payment succeeds:

```javascript
const form = document.getElementById('payment-form');

form.addEventListener('submit', async (event) => {
  event.preventDefault();

  const {error} = await stripe.confirmPayment({
    elements,
    confirmParams: {
      return_url: 'https://example.com/order/complete',
    },
  });

  if (error) {
    // Handle error
    console.error(error.message);
  }
  // Customer gets redirected to return_url if successful
});
```

You can also use [getValue](https://docs.stripe.com/js/elements_object/get_value_tax_id_element) on the client side to read the tax ID values before submitting the payment.

### Test your integration

In testing environments, you can enter any alphanumeric string that is in the correct format of a supported tax ID type (for example, `DE123456789` for `eu_vat`). For a full list of example tax IDs you can reference our [Customer Tax ID guide](https://docs.stripe.com/billing/customer/tax-ids.md#supported-tax-id). You can also use our [test tax IDs](https://docs.stripe.com/connect/testing.md#test-business-tax-ids) to test various verification state flows.

### Asynchronous Tax ID validation

During payment or setup confirmation, Stripe verifies that the provided tax IDs are formatted correctly, but not that they’re valid. You’re responsible for ensuring the validity of customer information. To help, Stripe automatically performs asynchronous validation against government databases for [Australian Business Numbers (ABNs)](https://docs.stripe.com/tax/invoicing/tax-ids.md#australian-business-numbers-abn), [European Value Added Tax](https://docs.stripe.com/tax/invoicing/tax-ids.md#european-value-added-tax-eu-vat-numbers) (EU VAT), and [United Kingdom Value Added Tax](https://docs.stripe.com/tax/invoicing/tax-ids.md#united-kingdom-value-added-tax-gb-vat-numbers) (GB VAT) numbers. Learn more about the [validation we perform](https://docs.stripe.com/tax/invoicing/tax-ids.md#validation), and how to consume the status of those checks.

### Real-time tax ID validation (Preview)

In addition to the asynchronous validation described above, you can enable synchronous, real-time tax ID verification directly in the Tax ID Element. When you enable it, Stripe verifies tax IDs against government databases as your customer types and displays the result inline before they submit the payment. Stripe currently supports real-time verification for [Australian Business Numbers (ABNs)](https://docs.stripe.com/tax/invoicing/tax-ids.md#australian-business-numbers-abn), [European Value Added Tax (EU VAT)](https://docs.stripe.com/tax/invoicing/tax-ids.md#european-value-added-tax-eu-vat-numbers), and [United Kingdom Value Added Tax (GB VAT)](https://docs.stripe.com/tax/invoicing/tax-ids.md#united-kingdom-value-added-tax-gb-vat-numbers) numbers. If a government database is unavailable, Stripe falls back to synchronous format validation and performs full verification asynchronously. This feature is in [public preview](https://docs.stripe.com/release-phases.md) and requires the `elements_tax_id_verification_1` beta.

```javascript
const taxIdElement = elements.create('taxId', {
  ...
  verification: {
    taxId: {
      mode: 'if_supported',
    },
  },
});
```

When you enable verification, the `change` event includes the `verification.taxId.status` field. Its value can be `pending`, `verified`, `unverified`, or `unavailable`. The element’s `complete` status reflects the verification result. See [Create a Tax ID Element](https://docs.stripe.com/js/elements_object/create_tax_id_element#tax_id_element_create-options-verification) and [Tax ID Element on Change](https://docs.stripe.com/js/element/events/on_change?type=taxIdElement#element_on_change-handler-verification) for details.

### Supported Tax ID types

The Tax ID Element supports tax ID collection in the following countries and regions:

| Country | Enum       | Description                                                                 | Example              | Impact in Tax Calculation* |
| ------- | ---------- | --------------------------------------------------------------------------- | -------------------- | -------------------------- |
| AE      | ae_trn     | United Arab Emirates TRN                                                    | 123456789012345      | Yes                        |
| AL      | al_tin     | Albania Tax Identification Number                                           | J12345678N           | Yes                        |
| AM      | am_tin     | Armenia Tax Identification Number                                           | 02538904             | Yes                        |
| AO      | ao_tin     | Angola Tax Identification Number                                            | 5123456789           | No                         |
| AT      | eu_vat     | European VAT number                                                         | ATU12345678          | Yes                        |
| AU      | au_abn     | Australian Business Number (AU ABN)                                         | 12345678912          | Yes                        |
| AW      | aw_tin     | Aruba Tax Identification Number                                             | 12345678             | Yes                        |
| AZ      | az_tin     | Azerbaijan Tax Identification Number                                        | 0123456789           | Yes                        |
| BA      | ba_tin     | Bosnia and Herzegovina Tax Identification Number                            | 123456789012         | Yes                        |
| BB      | bb_tin     | Barbados Tax Identification Number                                          | 1123456789012        | No                         |
| BD      | bd_bin     | Bangladesh Business Identification Number                                   | 123456789-0123       | Yes                        |
| BE      | eu_vat     | European VAT number                                                         | BE0123456789         | Yes                        |
| BF      | bf_ifu     | Burkina Faso Tax Identification Number (Numéro d'Identifiant Fiscal Unique) | 12345678A            | Yes                        |
| BG      | eu_vat     | European VAT number                                                         | BG0123456789         | Yes                        |
| BH      | bh_vat     | Bahraini VAT Number                                                         | 123456789012345      | Yes                        |
| BJ      | bj_ifu     | Benin Tax Identification Number (Identifiant Fiscal Unique)                 | 1234567890123        | Yes                        |
| BS      | bs_tin     | Bahamas Tax Identification Number                                           | 123.456.789          | No                         |
| BY      | by_tin     | Belarus TIN Number                                                          | 123456789            | Yes                        |
| CA      | ca_bn      | Canadian BN                                                                 | 123456789            | No                         |
| CA      | ca_gst_hst | Canadian GST/HST number                                                     | 123456789RT0002      | Yes                        |
| CA      | ca_pst_bc  | Canadian PST number (British Columbia)                                      | PST-1234-5678        | No                         |
| CA      | ca_pst_mb  | Canadian PST number (Manitoba)                                              | 123456-7             | No                         |
| CA      | ca_pst_sk  | Canadian PST number (Saskatchewan)                                          | 1234567              | No                         |
| CA      | ca_qst     | Canadian QST number (Québec)                                                | 1234567890TQ1234     | Yes                        |
| CD      | cd_nif     | Congo (DR) Tax Identification Number (Número de Identificação Fiscal)       | A0123456M            | No                         |
| CH      | ch_vat     | Switzerland VAT number                                                      | CHE-123.456.789 MWST | Yes                        |
| CL      | cl_tin     | Chilean TIN                                                                 | 12.345.678-K         | Yes                        |
| CM      | cm_niu     | Cameroon Tax Identification Number (Numéro d'Identifiant fiscal Unique)     | M123456789000L       | No                         |
| CR      | cr_tin     | Costa Rican tax ID                                                          | 1-234-567890         | No                         |
| CV      | cv_nif     | Cape Verde Tax Identification Number (Número de Identificação Fiscal)       | 213456789            | No                         |
| CY      | eu_vat     | European VAT number                                                         | CY12345678Z          | Yes                        |
| CZ      | eu_vat     | European VAT number                                                         | CZ1234567890         | Yes                        |
| DE      | eu_vat     | European VAT number                                                         | DE123456789          | Yes                        |
| DK      | eu_vat     | European VAT number                                                         | DK12345678           | Yes                        |
| EC      | ec_ruc     | Ecuadorian RUC number                                                       | 1234567890001        | No                         |
| EE      | eu_vat     | European VAT number                                                         | EE123456789          | Yes                        |
| EG      | eg_tin     | Egyptian Tax Identification Number                                          | 123456789            | Yes                        |
| ES      | es_cif     | Spanish NIF number (previously Spanish CIF number)                          | A12345678            | No                         |
| ES      | eu_vat     | European VAT number                                                         | ESA1234567Z          | Yes                        |
| ET      | et_tin     | Ethiopia Tax Identification Number                                          | 1234567890           | Yes                        |
| FI      | eu_vat     | European VAT number                                                         | FI12345678           | Yes                        |
| FR      | eu_vat     | European VAT number                                                         | FRAB123456789        | Yes                        |
| GB      | eu_vat     | Northern Ireland VAT number                                                 | XI123456789          | Yes                        |
| GB      | gb_vat     | United Kingdom VAT number                                                   | GB123456789          | Yes                        |
| GE      | ge_vat     | Georgian VAT                                                                | 123456789            | Yes                        |
| GN      | gn_nif     | Guinea Tax Identification Number (Número de Identificação Fiscal)           | 123456789            | Yes                        |
| GR      | eu_vat     | European VAT number                                                         | EL123456789          | Yes                        |
| HR      | eu_vat     | European VAT number                                                         | HR12345678912        | Yes                        |
| HU      | eu_vat     | European VAT number                                                         | HU12345678           | Yes                        |
| HU      | hu_tin     | Hungary tax number (adószám)                                                | 12345678-1-23        | No                         |
| IE      | eu_vat     | European VAT number                                                         | IE1234567AB          | Yes                        |
| IN      | in_gst     | Indian GST number                                                           | 12ABCDE3456FGZH      | Yes                        |
| IS      | is_vat     | Icelandic VAT                                                               | 123456               | Yes                        |
| IT      | eu_vat     | European VAT number                                                         | IT12345678912        | Yes                        |
| KE      | ke_pin     | Kenya Revenue Authority Personal Identification Number                      | P000111111A          | No                         |
| KG      | kg_tin     | Kyrgyzstan Tax Identification Number                                        | 12345678901234       | No                         |
| KH      | kh_tin     | Cambodia Tax Identification Number                                          | 1001-123456789       | Yes                        |
| KR      | kr_brn     | Korean BRN                                                                  | 123-45-67890         | Yes                        |
| KZ      | kz_bin     | Kazakhstani Business Identification Number                                  | 123456789012         | Yes                        |
| LA      | la_tin     | Laos Tax Identification Number                                              | 123456789-000        | No                         |
| LI      | li_vat     | Liechtensteinian VAT number                                                 | 12345                | Yes                        |
| LK      | lk_vat     | Sri Lanka VAT number                                                        | 123456789-1234       | Yes                        |
| LT      | eu_vat     | European VAT number                                                         | LT123456789123       | Yes                        |
| LU      | eu_vat     | European VAT number                                                         | LU12345678           | Yes                        |
| LV      | eu_vat     | European VAT number                                                         | LV12345678912        | Yes                        |
| MA      | ma_vat     | Morocco VAT Number                                                          | 12345678             | Yes                        |
| MD      | md_vat     | Moldova VAT Number                                                          | 1234567              | Yes                        |
| ME      | me_pib     | Montenegro PIB Number                                                       | 12345678             | No                         |
| MK      | mk_vat     | North Macedonia VAT Number                                                  | MK1234567890123      | Yes                        |
| MR      | mr_nif     | Mauritania Tax Identification Number (Número de Identificação Fiscal)       | 12345678             | No                         |
| MT      | eu_vat     | European VAT number                                                         | MT12345678           | Yes                        |
| MX      | mx_rfc     | Mexican RFC number                                                          | ABC010203AB9         | No                         |
| NG      | ng_tin     | Nigerian Tax Identification Number                                          | 12345678-0001        | No                         |
| NL      | eu_vat     | European VAT number                                                         | NL123456789B12       | Yes                        |
| NO      | no_vat     | Norwegian VAT number                                                        | 123456789MVA         | Yes                        |
| NP      | np_pan     | Nepal PAN Number                                                            | 123456789            | Yes                        |
| NZ      | nz_gst     | New Zealand GST number                                                      | 123456789            | Yes                        |
| OM      | om_vat     | Omani VAT Number                                                            | OM1234567890         | Yes                        |
| PE      | pe_ruc     | Peruvian RUC number                                                         | 12345678901          | Yes                        |
| PH      | ph_tin     | Philippines Tax Identification Number                                       | 123456789012         | Yes                        |
| PL      | eu_vat     | European VAT number                                                         | PL1234567890         | Yes                        |
| PL      | pl_nip     | Polish NIP number                                                           | 1234567890           | No                         |
| PT      | eu_vat     | European VAT number                                                         | PT123456789          | Yes                        |
| RO      | eu_vat     | European VAT number                                                         | RO1234567891         | Yes                        |
| RS      | rs_pib     | Serbian PIB number                                                          | 123456789            | No                         |
| RU      | ru_inn     | Russian INN                                                                 | 1234567891           | Yes                        |
| RU      | ru_kpp     | Russian KPP                                                                 | 123456789            | Yes                        |
| SA      | sa_vat     | Saudi Arabia VAT                                                            | 123456789012345      | Yes                        |
| SE      | eu_vat     | European VAT number                                                         | SE123456789123       | Yes                        |
| SG      | sg_gst     | Singaporean GST                                                             | M12345678X           | Yes                        |
| SI      | eu_vat     | European VAT number                                                         | SI12345678           | Yes                        |
| SK      | eu_vat     | European VAT number                                                         | SK1234567891         | Yes                        |
| SN      | sn_ninea   | Senegal NINEA Number                                                        | 12345672A2           | No                         |
| SR      | sr_fin     | Suriname FIN Number                                                         | 1234567890           | Yes                        |
| TH      | th_vat     | Thai VAT                                                                    | 1234567891234        | Yes                        |
| TJ      | tj_tin     | Tajikistan Tax Identification Number                                        | 123456789            | Yes                        |
| TR      | tr_tin     | Turkish Tax Identification Number                                           | 0123456789           | Yes                        |
| TW      | tw_vat     | Taiwanese VAT                                                               | 12345678             | Yes                        |
| TZ      | tz_vat     | Tanzania VAT Number                                                         | 12345678A            | Yes                        |
| UA      | ua_vat     | Ukrainian VAT                                                               | 123456789            | Yes                        |
| UG      | ug_tin     | Uganda Tax Identification Number                                            | 1014751879           | Yes                        |
| UY      | uy_ruc     | Uruguayan RUC number                                                        | 123456789012         | Yes                        |
| UZ      | uz_tin     | Uzbekistan TIN Number                                                       | 123456789            | No                         |
| UZ      | uz_vat     | Uzbekistan VAT Number                                                       | 123456789012         | Yes                        |
| ZA      | za_vat     | South African VAT number                                                    | 4123456789           | Yes                        |
| ZM      | zm_tin     | Zambia Tax Identification Number                                            | 1004751879           | No                         |
| ZW      | zw_tin     | Zimbabwe Tax Identification Number                                          | 1234567890           | No                         |

\*Stripe Tax won't apply tax if this tax ID is provided, in line with the relevant laws.

### Use tax IDs in calculations (optional)

In some cases, such as the cross-border supply of services, your customer might need to account for tax on a [reverse charge](https://docs.stripe.com/tax/zero-tax.md#reverse-charges) basis. Instead of collecting the tax, you must issue an invoice with the text, “Tax to be paid on reverse charge basis.”

When you provide your customer’s [tax IDs](https://docs.stripe.com/api/tax/calculations/create.md#calculate_tax-customer_details-tax_ids) to Stripe Tax, we automatically determine when reverse charge applies:

```curl
curl https://api.stripe.com/v1/tax/calculations \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d currency=usd \
  -d "line_items[0][amount]=1000" \
  -d "line_items[0][reference]=L1" \
  -d "customer_details[address][country]=IE" \
  -d "customer_details[address_source]=billing" \
  -d "customer_details[tax_ids][0][type]=eu_vat" \
  -d "customer_details[tax_ids][0][value]=DE123456789"
```

If you provide a tax ID with an invalid format, the calculation returns a `tax_id_invalid` error code.

## See also

- [Use Stripe Tax with Connect](https://docs.stripe.com/tax/connect.md)