# Tax location-based sales

Use performance locations to calculate tax where goods are sold or services are performed.

When a purchase is associated with in-person attendance, such as tickets to an event, or in-person sales of goods and services, tax is often assessed at the location of the event or sale rather than at your business address or the customer’s address. A *performance location* is a saved address you attach to individual line items so Stripe Tax assesses tax at that address instead of using the default sourcing rule.

These sales still require your business address and the customer’s address for reverse-charge determination.

## Performance locations
 (See full diagram at https://docs.stripe.com/tax/location-sales)
## Required versus optional performance locations

Whether a performance location is required depends on the product tax code of each line item.

| Requirement | When it applies | Example tax codes |
| --- | --- | --- |
| `required` | - Event and ticket tax codes require tax calculation at the event venue for every line item.
- Apply when selling admission to events, concerts, conferences, or venues. | `txcd_50010001` (Admission to Amusement, Entertainment and Recreation Venues) |
| `optional` | - Physical goods and most service tax codes can override the default sourcing rule with a performance location for an individual line item.
- Apply when selling physical goods or performing services at a physical location. | `txcd_20030000` (General - Services), `txcd_99999999` (General - Physical Goods) |
| `not_allowed` | Electronic services and digital goods: performance locations aren’t applicable. | `txcd_10103000` (Software as a service (SaaS) - personal use) |

- Stripe Tax offers [14 unique product tax codes](https://docs.stripe.com/tax/tax-codes.md?type=events#all-tax-codes) for event and admission ticket sales. You can’t use these as a default product tax code — for ticket sales without a specific code, use `txcd_20030000` (General - Services).
- For in-person goods and services, use [product tax codes](https://docs.stripe.com/tax/tax-codes.md) with a `performance_location` requirement of `optional`. Common examples include `txcd_20030000` (General - Services), `txcd_99999999` (General - Physical Goods), and `txcd_50021003` (Fee for Personal Training/Fitness Classes).

See [Product tax codes](https://docs.stripe.com/tax/tax-codes.md) for the full list with the `performance_location` requirement column.

## Supported countries

Stripe Tax supports location-based sales for businesses in the following countries:

- AE
- AT
- AU
- BE
- BG
- CA
- CH
- CY
- CZ
- DE
- DK
- EE
- ES
- FI
- FR
- GB
- GR
- HR
- HU
- IE
- IT
- JP
- LI
- LT
- LU
- LV
- MT
- MX
- NL
- NO
- NZ
- PL
- PT
- RO
- SE
- SG
- SI
- SK
- US
- ZA

## Tax calculation

When you calculate tax with a performance location, Stripe Tax uses that address as the place of taxation for the line item. [Event ticket sales](https://docs.stripe.com/tax/tax-for-tickets/integration-guide.md) require a performance location for every line item. For [in-person goods and services](https://docs.stripe.com/tax/optional-tax-location/integration-guide.md), you can add a performance location to override the default origin or destination sourcing rule for any individual item.

## Tax compliance and reporting

Different jurisdictions have unique tax rules for location-based sales. Stripe Tax automatically calculates taxes based on the performance location you provide. Use [Stripe Tax reports](https://docs.stripe.com/tax/reports.md) to [file and remit taxes](https://docs.stripe.com/tax/filing.md) across jurisdictions.

## Integration support

Performance location support works with existing Stripe payment integrations. You can provide performance locations through the Tax Calculations API, Checkout Sessions, and Payment Intents.

## Public preview limitations

During public preview, you can’t apply [Stripe Tax customizations](https://docs.stripe.com/tax/tax-customizations.md) to location-based sales.

## See also

- [Event tickets integration guide](https://docs.stripe.com/tax/tax-for-tickets/integration-guide.md)
- [In-person goods and services integration guide](https://docs.stripe.com/tax/optional-tax-location/integration-guide.md)
- [Product tax codes](https://docs.stripe.com/tax/tax-codes.md)
- [Supported countries](https://docs.stripe.com/tax/supported-countries.md)