# Collect tax in a European country Learn how to collect tax in a European country (outside the EU). In Europe (outside the European Union), 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 Norway, Switzerland and Liechtenstein, and the United Kingdom. To collect tax on Stripe in other listed European countries, your business needs to be a remote seller with no physical presence (such as a shop or warehouse). - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [General Directorate of Taxation website](https://www.tatime.gov.al/eng/c/4/96/110/value-added-tax) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C digital products - **Registration threshold** 1 transaction - **Additional information** Representative required - ## Threshold and registration for Albania Remote sellers providing electronic services (digital products) to individuals in Albania have to register for tax from their first sale there. Sales to business customers in Albania don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales. To register to collect tax, you need to appoint a tax representative in Albania. ## Supported calculations for Albania In Albania, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [Ministry of Taxes and Duties website](https://nalog.gov.by/electronic_vat/) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C digital products - **Registration threshold** 10000 EUR in the current year - ## Threshold and registration for Belarus Remote sellers providing electronically supplied services (digital products) to consumers in Belarus have a registration threshold of 10,000 EUR in the current year. Sales to business customers in Belarus don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales. ## Supported calculations for Belarus In Belarus, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [Authority for Indirect Taxation website](https://www.uino.gov.ba/portal/bs/pdv/registracija-obveznika/) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C and B2B digital products - **Registration threshold** 50000 BAM in the current year - **Additional information** Representative required - ## Threshold and registration for Bosnia and Herzegovina Remote sellers providing digital services (digital products) to consumers and businesses in Bosnia and Herzegovina have a registration threshold of 50,000 BAM in the current year. To register to collect tax, you need to appoint a tax representative in Bosnia and Herzegovina. ## Supported calculations for Bosnia and Herzegovina In Bosnia and Herzegovina, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [Revenue and Customs website](https://www.skatturinn.is/english/companies/value-added-tax/) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C and B2B digital products - **Registration threshold** 2000000 ISK per rolling 12 months - **Additional information** Representative might be required - ## Threshold and registration for Iceland Remote sellers must register for VAT if their taxable turnover in Iceland exceeds 2,000,000 ISK within any 12-month period, and it requires *fiscal representation* (Fiscal representation is a process where a local entity acts as a representative of a foreign business for VAT purposes, usually in countries where they must register for VAT but can’t do so independently). Remote sellers who provide electronically supplied services and subscriptions to physical papers and magazines for Icelandic consumers can use a simplified registration procedure (VOES) that doesn’t require fiscal representation. Sales to VAT-registered businesses where the customer pays for the VAT through the reverse charge mechanism don’t count towards the threshold. ## Supported calculations for Iceland In Iceland, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [State Tax Service website](https://sfs.md/en/services) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C digital products - **Registration threshold** 1 transaction - ## Threshold and registration for Moldova Remote sellers selling services provided through electronic networks (digital products) to individuals in Moldova have to register for tax from their first sale there. Sales to business customers in Moldova don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales. ## Supported calculations for Moldova In Moldova, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [eRegulations website](https://montenegro.eregulations.org/?l=en) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C digital products - **Registration threshold** 1 transaction - **Additional information** Representative required - ## Threshold and registration for Montenegro Remote sellers selling services provided electronically (digital products) to individuals in Montenegro have to register for tax from their first sale there. Sales to business customers in Montenegro don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales. To register to collect tax, you need to appoint a tax representative in Montenegro. ## Supported calculations for Montenegro In Montenegro, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [Public Revenue Office website](http://www.ujp.gov.mk/en/vodic/category/764) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C digital products - **Registration threshold** 1 transaction - **Additional information** Representative required - ## Threshold and registration for North Macedonia Remote sellers providing electronically supplied services (digital products) to individuals in North Macedonia have to register for tax from their first sale there. Sales to business customers in North Macedonia don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales. To register to collect tax, you need to appoint a tax representative in North Macedonia. ## Supported calculations for North Macedonia In North Macedonia, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. - **Supported product type** [All PTCs](https://docs.stripe.com/tax/tax-codes.md) - **Sales type** All sales - **Tax type** VAT - **Official resources** [Tax Administration website](https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** Any taxable transaction - **Registration threshold** 50000 NOK per rolling 12 months - **Additional information** Representative might be required - ## Threshold and registration for Norway If you’re based outside Norway, you must register in Norway as soon as your taxable sales in Norway reach 50,000 NOK during a period of 12 months and no reverse charge applies. Businesses located in the *European Economic Area* (The European Economic Area is a regional single market with free movement of labor, goods, and capital. It encompasses the European Union member states and three additional states that are part of the European Free Trade Association) can register directly with the Norwegian tax administration. Businesses located outside the EEA must appoint a Norwegian VAT representative unless they use the simplified registration procedure (VOEC), which is available for B2C sales of digital services and low-value goods (< ​3,000 NOK). For example, if you’re based in the US, sell digital services to Norwegian consumers and exceed the threshold during a period of 12 months (from February of the past year to January of the current year), you must register in Norway. However, if you sell digital services only to Norwegian businesses, you don’t need to register because these services are subject to reverse charge. ## Supported calculations for Norway When both your business and your customer are in Norway, Stripe calculates Norwegian VAT unless the sale is exempt or zero-rated. If you’re a remote seller providing digital services to Norwegian customers, Norwegian VAT is typically collected on sales to individuals. Tax isn’t charged on sales to business customers who provide their VAT identification 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. In Norway, certain territories fall outside the standard tax system and might have different tax rules. Stripe doesn’t calculate tax for customers in these regions, even if you have a Norwegian tax registration. This applies to the following locations: - Jan Mayen - Svalbard Learn more about how Stripe handles [excluded territories](https://docs.stripe.com/tax/zero-tax.md?#excluded-territories). ### Cross-border sales of goods to Norway When goods are shipped into Norway 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 Norway through the [tax registration settings](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard). Generally, businesses need to collect tax on these sales if they act as the importer for customs purposes. If goods are imported in the customer’s name, the sale is considered to occur outside Norway, and no Norwegian VAT is due. Cross-border sales of goods into Norway might also be subject to import taxes and customs duties in Norway, which Stripe doesn’t calculate. Stripe doesn’t calculate VAT on imported low-value goods shipped into Norway in packages valued at up to 3,000 NOK, unless you select the option to calculate tax on cross-border sales of goods into Norway. - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [Federal Tax Service website](https://lkioreg.nalog.ru/en) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C digital products - **Registration threshold** 1 transaction - ## Threshold and registration for Russia Remote sellers providing electronically supplied services (digital products) to individuals in Russia have to register for tax from their first sale there. Sales to business customers in Russia don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales. ## Supported calculations for Russia In Russia, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [Tax Administration website](https://www.purs.gov.rs/sr/pravna-lica/pdv/opste-o-pdv.html) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C digital products - **Registration threshold** 1 transaction - **Additional information** Representative required - ## Threshold and registration for Serbia Remote sellers providing electronically supplied services (digital products) to individuals in Serbia have to register for tax from their first sale there. Sales to business customers in Serbia don’t trigger any tax registration obligations because unregistered sellers aren’t required to collect tax on these sales. To register to collect tax, you need to appoint a tax representative in Serbia. ## Supported calculations for Serbia In Serbia, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. - **Supported product type** [All PTCs](https://docs.stripe.com/tax/tax-codes.md) - **Sales type** All sales - **Tax type** VAT - **Official resources** [Switzerland Federal Tax Administration website](https://www.estv.admin.ch/en/value-added-tax) [Liechtenstein National Administration website](https://www.llv.li/en/national-administration/fiscal-authority/value-added-tax) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** All transactions globally - **Registration threshold** 100000 CHF per rolling 12 months - **Additional information** This threshold includes your world-wide sales - **Additional information** Representative required - ## Threshold and registration for Switzerland and Liechtenstein Foreign businesses that sell to customers in Liechtenstein or Switzerland must register with the Swiss tax administration if their global taxable turnover exceeds 100,000 CHF in a calendar year, or if they expect their turnover to exceed 100,000 CHF in the next 12 months. If your business meets those criteria, you must register in Switzerland from your first taxable sale there. You don’t need to register in the following cases: - Your only sales in Switzerland and Liechtenstein are to businesses (B2B), and the sales are subject to reverse charge. - You provide only tax-exempt services to customers in Switzerland and Liechtenstein. A [special VAT rule](https://www.estv.admin.ch/en/vat-mail-order-trade-and-platform-taxation) applies to foreign businesses importing low-value goods into Switzerland or Liechtenstein. These businesses must register if their annual turnover from selling low-value imported goods exceeds 100,000 CHF. The definition of low-value goods varies based on the tax rate: it includes items priced below 62 CHF if the applicable tax rate is 8.1%, and items priced below 193 CHF if subject to a 2.6% tax rate. Foreign businesses must appoint a fiscal representative to register for VAT purposes in Switzerland and provide cash or bank guarantee for future VAT liabilities. ## Supported calculations for Switzerland and Liechtenstein If you’re based in Switzerland or Liechtenstein, and sell to customers in Switzerland or Liechtenstein, Stripe calculates Swiss VAT unless the sale is exempt or zero-rated. If you’re a remote seller registered to collect VAT in Switzerland, you must collect VAT on all taxable services and goods you sell in Switzerland or Liechtenstein. If you’re not registered to collect VAT, most services you provide in Switzerland or Liechtenstein are subject to reverse charge. Reverse charge applies to services provided to customers who are registered for VAT or who acquire services exceeding 10,000 CHF in a calendar year that are subject to reverse charge. 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 Switzerland and Liechtenstein When goods are shipped into Switzerland or Liechtenstein 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 Switzerland and Liechtenstein through the [tax registration settings](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard). Generally, businesses need to collect tax on these sales if they act as the importer for customs purposes. If goods are imported in the customer’s name, the sale is considered to occur outside Switzerland and Liechtenstein, and no Swiss VAT is due. However, foreign businesses can apply for an authorization from the Swiss tax administration, called an “Unterstellungserklärung,” to voluntarily register for VAT, act as the importer, and charge Swiss VAT on their sales. Cross-border sales of goods into Switzerland and Liechtenstein might also be subject to import taxes and customs duties in Switzerland and Liechtenstein, which Stripe doesn’t calculate. Stripe doesn’t calculate VAT on the [special regime for low-value goods](https://www.estv.admin.ch/en/vat-registration-for-mail-order-companies) shipped into Switzerland and Liechtenstein, unless you select the option to calculate tax on cross-border sales of goods into Switzerland and Liechtenstein. - **Supported product type** [Digital products](https://docs.stripe.com/tax/tax-codes.md?type=digital) - **Sales type** Remote sales - **Tax type** VAT - **Official resources** [State Tax Service website](https://tax.gov.ua/en/baner/for-non-residents-providers-of-e-services/) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** B2C digital products - **Registration threshold** 1000000 UAH per previous year - ## Threshold and registration for Ukraine Remote sellers providing digital goods or electronically supplied services (digital products) to individuals in Ukraine have a registration threshold of 1,000,000 UAH for the previous calendar year. Sales to business customers in Ukraine don’t trigger any tax registration obligations because non-resident businesses aren’t required to collect tax on these sales. ## Supported calculations for Ukraine In Ukraine, Stripe only supports collecting VAT for digital products. To collect this tax on Stripe, you must be a remote seller without a physical presence in the country. To abide by sanctions laws and collect tax in Ukraine, Stripe needs additional address information for customers located there. All customers with addresses in Ukraine need to have a postal code on their address. ### Enabled Stripe Tax after July 23, 2024 You can add your registration in Ukraine and start collecting tax. Your customers in Ukraine will be asked for a country and postal code for the transaction to go ahead. ### Enabled Stripe Tax on or before July 23, 2024 You won’t be able to turn on tax collection for Ukraine yet. If you don’t use Payment Links or Checkout, some customer addresses in these locations might not contain all the detail needed for tax calculation. Invoicing, Subscriptions, and custom payment integrations won’t require the postal code automatically. We’ve released a tool that enables you to export your customer addresses and see which addresses won’t have the required address information for tax calculation in Ukraine. Use the form below to request access. If you have existing subscriptions, update any customer addresses to include a postal code. If you don’t update this information, the [invoice won’t finalize](https://docs.stripe.com/tax/customer-locations.md#finalizing-invoices-with-finalization-failures) and the payment won’t be collected. - **Supported product type** [All PTCs](https://docs.stripe.com/tax/tax-codes.md) - **Sales type** All sales - **Tax type** VAT - **Official resources** [HM Revenue & Customs website](https://www.gov.uk/how-vat-works) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** Any taxable transaction - **Registration threshold** 1 transaction - ## Threshold and registration for the United Kingdom If you’re based outside the United Kingdom, you must register in the UK within 30 days of performing the first taxable transaction there. You’re also liable to register if you have reasonable grounds to believe that you’ll perform taxable transactions within the next 30 days. A taxable transaction is any sale made in the UK that’s neither exempt from VAT nor subject to reverse charge. Taxable transactions include those that are zero-rated for VAT purposes. For example, if you’re based in the United States (US) and sell digital services to overseas customers, you must register in the UK as soon as you have reasonable grounds to believe that a UK customer will purchase your services. If a UK consumer has already bought your digital services, you must register within 30 days of performing the sale. However, if you only sell to UK businesses, you don’t need to register because such sales are subject to reverse charge and don’t constitute taxable transactions for UK VAT purposes. The HMRC VAT Notice 700/1 [Who should register for VAT](https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat/vat-notice-7001-should-i-be-registered-for-vat#Exempt-supplies) provides more information on registration in the UK. - **Threshold**: 1 transaction in the UK. - **Included transactions**: Any taxable transactions that reverse charge doesn’t apply to. If a remote business sells digital services or low-value goods into the UK exclusively through online marketplaces that are responsible for collecting tax on these sales, the seller isn’t required to register for UK VAT. These sales don’t count towards the seller’s registration threshold. The [One-Stop Shop (OSS) registrations](https://docs.stripe.com/tax/supported-countries/european-union.md#outside-eu-businesses-non-union-oss) don’t allow tax calculations in the UK, as the UK is no longer part of the EU. UK businesses can register for the non-Union OSS schemes to collect taxes within the EU. ## Supported calculations for the United Kingdom When both your business and your customer are in the UK, Stripe calculates UK VAT unless the sale is [exempt or zero-rated](https://docs.stripe.com/tax/zero-tax.md#exempt-or-zero-rated-products). For B2B transactions, Stripe typically calculates VAT, even if your customer provides their GB VAT identification number. [Reverse charges](https://docs.stripe.com/tax/zero-tax.md#reverse-charges) don’t apply to most domestic B2B transactions. If you’re a remote seller providing digital services to UK customers, UK VAT is typically collected on sales to individuals. Tax isn’t charged on sales to business customers who provide their VAT identification 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. The United Kingdom has some territories outside the scope of the standard tax system that have different rules. Stripe won’t calculate tax for customers based there, even if you’ve added a registration for the UK. This applies to the following locations: - British Virgin Islands - Channel Islands (Guernsey and Jersey) - Falkland Islands - Gibraltar - Isle of Man Learn more about how Stripe handles [excluded territories](https://docs.stripe.com/tax/zero-tax.md?#excluded-territories). Northern Ireland applies its own special VAT rules. If you sell goods into Northern Ireland, you have to follow the same rules as for other European Union countries. But if you sell services, you have to charge taxes based on the domestic rules of the United Kingdom. Stripe Tax doesn’t support sales of goods to or from Northern Ireland. ### Cross-border sales of goods to the United Kingdom When goods are shipped into the UK 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 the UK through the [tax registration settings](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard). Generally, businesses need to collect tax on these sales if they act as the importer for customs purposes. If goods are imported in the customer’s name, the sale is considered to occur outside the UK, and no UK VAT is due. Cross-border sales of goods into the UK might also be subject to import taxes and customs duties in the UK, which Stripe doesn’t calculate. The UK doesn’t belong to the European Union, meaning sales of goods to EU countries are treated as exports. Stripe calculates VAT on imported low-value goods shipped into the UK in packages valued at up to 135 GBP, if you have a registration in the UK. ### Marketplace tax liability The UK uses the terms “online marketplace operators” and “digital platform operators” to refer to marketplace operators that might have tax collection obligations. To qualify as an online marketplace operator, the business must set terms or conditions for the sale, process or enable customer payments, or handle ordering or delivery of the product. A business isn’t considered an online marketplace if it only processes payments, lists or advertises goods, or redirects customers to other websites or apps without further involvement in the sale. The tax collection obligation for marketplace operators typically includes: - Sales of digital services - Sales of goods by remote sellers to UK private individuals when the goods are in the UK at the point of sale. - Sales of goods to UK private individuals if the goods are imported into the UK in packages valued at 135 GBP or less. Marketplace operators facilitating other types of sales might need to collect VAT based on different indicators and contractual arrangements. A marketplace operator that collects UK VAT on a sale is treated as if it were buying the product from the business and selling it to the customer. This applies only for VAT purposes and doesn’t change the commercial position where the title to the product passes from the seller to the buyer. ## See also - [Set up Stripe Tax](https://docs.stripe.com/tax/set-up.md) - [Register for sales tax, VAT, and GST](https://docs.stripe.com/tax/registering.md) - [Use Stripe to register](https://docs.stripe.com/tax/use-stripe-to-register.md)