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Collect tax in Asia Pacific

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

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

For each country listed, you can find information about:

  • The types of tax Stripe can help you collect.

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

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

  • The types of transactions covered.

  • Resources about how to register with local tax authorities.

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

Threshold and registration for Australia

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

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

Supported calculations for Australia

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

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

Cross-border sales of goods to Australia

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

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

Marketplace tax liability in Australia

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

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

See also