# Use Stripe to register for tax outside the United States

Learn how Stripe can register you for VAT in the EU and for GST/HST in Canada.

Stripe supports the following tax registrations outside the United States:

- **European Union**: Non-Union One Stop Shop (OSS) VAT registration for eligible businesses based outside the EU that sell services to EU customers.
- **Canada**: Simplified GST/HST registration for eligible non-resident businesses that sell digital products or services to Canadian customers.

Registration requirements depend on where your business is established, what you sell, where your customers are located, and whether you have employees, inventory, or another physical presence in the jurisdiction. Consult a tax advisor if you’re unsure which registration applies.

## European Union - Non-Union OSS VAT registration

Stripe can register digital services businesses based outside of the European Union for value-added tax (VAT) through a single registration covering sales to EU customers.

### Non-Union OSS

Non-Union One Stop Shop (OSS) is an EU tax filing scheme for businesses based outside the EU that supply services to individual customers in the EU.

The European Union provides several [OSS filing schemes](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en), depending on where your business is based and what type of goods or services you sell. Learn more about [tax in the European Union](https://docs.stripe.com/tax/supported-countries/european-union.md).

### Eligibility

To qualify for Non-Union OSS tax registration through Stripe, your business must meet the following criteria:

- Your head office must be based outside of the EU.
- You must have no fixed establishment in the EU.
- You must sell services to customers in the EU.

A fixed establishment is a location that’s permanent enough and has the human and technical resources to receive services or make supplies. Not every physical presence is a fixed establishment. A legally separate subsidiary isn’t by itself a fixed establishment of its parent, and a local VAT registration doesn’t create one either. Whether a location qualifies depends on the specific facts and circumstances. Consult your tax advisor if you need help determining whether you have a fixed establishment in the EU.

Non-Union OSS doesn’t cover supplies of physical goods. If you sell both goods and eligible services, you might still be able to use Non-Union OSS for your eligible service sales, but you might need a separate VAT registration or another [OSS filing scheme](https://docs.stripe.com/tax/supported-countries/european-union.md) for your sales of goods.

The Stripe filing partner, [Taxually](https://docs.stripe.com/tax/use-taxually-to-register.md), can support additional VAT registrations and other OSS filing schemes.

### How to sign up

Under [Locations](https://dashboard.stripe.com/tax/locations) on the Tax page:

1. Click **Collect and file**.
2. Select any member EU country.
3. Select **Register for me**.

Complete the prompts based on your business’s activity. If you’re eligible, select the Non-Union OSS registration option that Stripe presents.

### What to expect

#### Gather information needed to register

Gather key business information such as address, business tax ID number, contact and ID information (for business owners and your business representative), and bank account details.

#### After you submit your application

A Stripe tax expert reviews your information and submits your Non-Union OSS registration application to Irish Revenue within 30 days. Ireland serves as the Member State of identification for applications submitted through Stripe. A VAT ID is usually issued within 2 weeks after Stripe submits the application, and your business is assigned a registration start date.

A Non-Union OSS registration generally takes effect on the 1st day of the calendar quarter following submission to Irish Revenue. For example, if Stripe submits the application to Irish Revenue on February 15, the registration generally takes effect on April 1.

EU rules also allow a Non-Union OSS registration to take effect on the date of your first sale to an EU consumer. The Stripe registration service doesn’t support this option, so registrations that Stripe submits for you take effect on the 1st day of the following quarter.

To use a first-sale effective date, register through our filing partner [Taxually](https://docs.stripe.com/tax/use-taxually-to-register.md), or directly with the tax authority in your chosen Member State of identification, such as through [Irish Revenue’s VAT OSS portal](https://www.ros.ie/vatoss-web/vatoss.html?execution=e1s1). The application must state your first-sale date, and the Member State must receive it by the 10th day of the month after that sale. For example, if your first sale is March 1, Irish Revenue must receive the application by April 10 for the registration to take effect March 1.

> #### Additional information requirements
> 
> If we require any additional information from you before submitting your application, we might extend this timeframe.

Your new tax registration is automatically added to your Stripe Dashboard after Stripe registers for you. If you’re [set up to collect using Stripe Tax](https://docs.stripe.com/tax/set-up.md), Stripe begins automatically calculating tax in this jurisdiction according to your collection start date.

### When to register for tax collection

If your business is based outside the EU, you must register and begin collecting VAT from your first sale of eligible digital goods or services to an EU customer. You can use Non-Union OSS to register and remit VAT on these sales. You might need a different registration if any of the following apply:

### I sell services to businesses in the EU.

Non-Union OSS is for sales of services to individual consumers (B2C). Sales to other businesses (B2B) aren’t covered by a Non-Union OSS registration. For more information on remitting VAT from B2B sales, see our [guidance on reverse charge transactions](https://docs.stripe.com/tax/supported-countries/european-union.md#reverse-charge).

For many cross-border B2B services, your customer accounts for VAT through the reverse-charge mechanism. You might not need a separate VAT registration for those sales. However, local B2B sales, imports into the EU, or inventory held in the EU can still create a domestic VAT registration obligation.

### I am established in the EU.

Businesses established in the EU don’t qualify for Non-Union OSS. You might be able to use the Union OSS registration scheme to report VAT on eligible sales to consumers in other EU member states. A limited 10,000 EUR annual threshold might apply if you’re established in only one EU member state and don’t have a fixed establishment elsewhere in the EU. Below this threshold, you can generally apply your home country’s VAT rules. When you exceed the threshold, you must generally apply the VAT rate in your customer’s country and can use Union OSS to report those sales.

### I import low-value goods into the EU.

You might be able to use the Import One Stop Shop (IOSS) scheme for B2C goods shipped from outside the EU in consignments valued at 150 EUR or less. You don’t have a sales threshold for using IOSS. Instead, eligibility depends on the type and value of your shipment. IOSS is optional, but it lets you collect VAT at checkout rather than having it collected from the customer at import.

### I make local sales from an EU country, or store inventory in the EU.

You generally need a domestic VAT registration in the country where you store inventory or make local taxable sales. Registration thresholds vary by country and often don’t apply to businesses that aren’t established in that country. For example, a non-EU business that holds inventory in an EU member state generally needs to register there from its first taxable sale.

Your registration and collection obligations depend on where your business is established, where you hold inventory, what you sell, and whether you sell to businesses or individuals. See our guidance on [Tax in the European Union](https://docs.stripe.com/tax/supported-countries/european-union.md) for more information on filing schemes available to you.

### How to pick your registration date

If you’re eligible for Non-Union OSS, select your status in the EU below to learn more about your options for compliance.

### You have sales starting today and want to register as soon as possible

A Non-Union OSS registration generally takes effect on the 1st day of the next calendar quarter. However, if you make your first eligible sale before that date, the registration can take effect on the date of that sale if you notify your chosen Member State of identification by the 10th day of the following month.

Stripe’s registration service doesn’t support applications that rely on this effective-date option. To use this option, register through Stripe’s filing partner, [Taxually](https://docs.stripe.com/tax/use-taxually-to-register.md), or directly with the tax authority in your chosen Member State of identification, such as through [Irish Revenue’s VAT OSS portal](https://www.ros.ie/vatoss-web/vatoss.html?execution=e1s1).

If your registration isn’t effective from the date of your first sale, you might need to register and file VAT returns directly in each Member State where the customers for your earlier sales are located. Consult your tax advisor about your obligations.

### You'll have sales sometime in the next upcoming quarter

Your registration will be effective as of the first day of the next upcoming quarter. For example, if you submit your registration on August 1, your registration is effective October 1.

### You already have sales to customers in the EU

Having existing EU sales doesn’t prevent you from using Non-Union OSS. Stripe can register you prospectively, generally from the first day of the next calendar quarter.

In some cases, a Non-Union OSS registration can take effect on the date of your first eligible sale if Irish Revenue is notified by the 10th day of the following month. The Stripe registration service doesn’t support applications that rely on this effective-date option. Use our filing partner [Taxually](https://docs.stripe.com/tax/use-taxually-to-register.md) to register, or apply directly through [Irish Revenue’s VAT OSS portal](https://www.ros.ie/vatoss-web/vatoss.html?execution=e1s1).

If your registration isn’t effective from the date of your first sale, you might need to register and account for VAT directly in each relevant Member State where the customers for your earlier sales are located.

Work with your tax advisor to determine whether to voluntarily disclose past noncompliance in any location where you should have registered and collected VAT. Most EU countries offer voluntary disclosure programs that might reduce or waive penalties.

## Canada - Simplified GST and HST registration

Stripe can register businesses located outside Canada that sell digital products or services to Canadian customers. One simplified GST/HST registration covers your federal Goods and Services Tax (GST) and Harmonized Sales Tax (HST) obligation on those sales across Canada.

The Canada Revenue Agency (CRA) collects both GST (the federal value-added tax) and HST (a combined tax representing the federal rate and a provincial rate) and offers two registration and filing methods:

- **Normal**: Generally required, above the small-supplier threshold, for businesses established in Canada and for non-resident businesses that carry on business in Canada, such as storing inventory in a Canadian warehouse.
- **Simplified (digital economy)**: Available to non-resident businesses and platform operators that supply digital products or services to Canadian customers but don’t carry on business in Canada.

Stripe’s registration service currently supports the simplified method only. Use the Stripe filing partner, [Taxually](https://docs.stripe.com/tax/use-taxually-to-register.md), to register for the normal method.

### Other Canadian registrations

British Columbia, Manitoba, Quebec, and Saskatchewan apply both the federal GST and their own provincial tax, but the provincial taxes are administered separately.

A simplified GST/HST registration covers only your federal GST and HST obligation. It doesn’t cover provincial sales taxes in the four provinces listed above. [Learn more](https://docs.stripe.com/tax/supported-countries/canada/collect-tax.md) about collecting tax in these provinces and use the Stripe filing partner, [Taxually](https://docs.stripe.com/tax/use-taxually-to-register.md), to register if needed.

### Eligibility 

#### Businesses that qualify

To have Stripe register you for simplified GST/HST, your business must:

- Be a non-resident of Canada: Formed or incorporated outside Canada, managed from outside Canada, and without a permanent establishment in Canada. Sole proprietors must live outside Canada.
- Have no physical presence in Canada, including no location where you store goods (such as a fulfillment warehouse) and no employees or agents in Canada. Having Canadian customers, advertising to Canada, or using a payment processor in Canada doesn’t count as a physical presence by themselves.
- Sell digital products or services to customers in Canada.
- Not be registered, or required to be registered, for GST/HST under the normal regime. You can’t hold both registrations at once.
- Expect your taxable sales to Canadian customers to exceed 30,000 CAD in any 12-month period. Sales to business customers that give you their GST/HST registration number, and sales made through a marketplace that already collects GST/HST, don’t count.

#### Businesses that don’t qualify

You don’t qualify for simplified GST/HST registration through Stripe if any of the following apply:

- You’re established in Canada or [carry on business](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-051r2/p-051r2-carrying-on-business-canada.html) in Canada. The CRA looks at several factors together, including employees or agents, inventory, offices or equipment, and where your services are performed.
- You sell goods that are located in Canada when you sell them, for example, goods stored in a Canadian warehouse or shipped from within Canada. These sales generally require a normal GST/HST registration, and you can’t hold both a normal and a simplified registration. Goods you ship by mail or courier directly to customers from outside Canada don’t affect your eligibility, because GST/HST on those goods is collected at the border when they’re imported.
- Your Canadian sales are all exempt. Exempt supplies aren’t taxable supplies, so they don’t count toward the threshold and you don’t charge tax on them. If your business has exempt sales, consult a tax advisor before registering.

If you don’t qualify for the simplified method, you might still need to register under the normal method. Consult a tax advisor or a filing partner or use our filing partner, [Taxually](https://docs.stripe.com/tax/use-taxually-to-register.md), to register.

### How to sign up 

Under [Locations](https://dashboard.stripe.com/tax/locations) on the Tax page:

1. Click **Collect and file**.
2. Select **Canada**.
3. Select **Register for me**.

Complete the prompts about your business activity. If you’re eligible, select the simplified GST/HST registration option that Stripe presents.

### What to expect 

#### Gather information needed to register 

Gather key business information such as address, business tax ID number, contact and ID information (for business owners and your business representative), and bank account details.

#### After you submit your application 

A Stripe tax expert reviews your information and submits your registration to the CRA on your behalf within 30 days. After this, the CRA will review your application and, if approved, notify you of your GST/HST business number and effective date of registration.

> #### Additional information requirements
> 
> If we require any additional information from you before submitting your application, we might extend this timeframe.

Stripe adds the new tax registration to your Dashboard automatically with the correct effective date. If you’ve configured Stripe Tax to collect tax, Stripe starts calculating tax in Canada from your collection start date. You don’t need to add the registration manually.

### When to register for tax collection 

If you are eligible for the simplified GST/HST registration, you are required to register when your taxable sales to Canadian customers over any 12-month period exceed, or can reasonably be expected to exceed, 30,000 CAD.

The CRA requires you to apply on or before the first day you’re required to be registered, so start your application before you expect to cross the threshold.

If you don’t qualify for the simplified method, you might need a registration under the normal method. If you carry on business in Canada, normal registration is generally mandatory once worldwide taxable sales exceed 30,000 CAD in a single calendar quarter or over the previous four consecutive calendar quarters.

### I have provincial tax obligations

British Columbia, Manitoba, Saskatchewan, and Québec administer their own sales taxes with separate registration requirements, and you can trigger a provincial obligation without triggering a federal one. For provincial thresholds and details, see [Collect tax in Canada](https://docs.stripe.com/tax/supported-countries/canada/collect-tax.md).

Provincial registration isn’t available through Stripe. Use our filing partner, [Taxually](https://docs.stripe.com/tax/use-taxually-to-register.md), to register.

### Your effective date of registration

Your effective date of registration is the day your simplified GST/HST registration takes effect. The CRA sets the effective date when it approves your application, based on when the law requires you to be registered.

You’re required to be registered on the first day that your taxable sales to Canadian customers over any 12-month period exceed, or can reasonably be expected to exceed, 30,000 CAD. Your effective date is normally that day, and the CRA requires you to apply on or before it.

When you register through Stripe, you enter your effective date in the application. Use the day you crossed the threshold, or the day you expect to cross it. Stripe submits that date to the CRA, and after the CRA approves your registration, Stripe adds it to your Dashboard with the effective date the CRA confirms.

### You haven't crossed the threshold yet

If you haven’t reached 30,000 CAD yet but reasonably expect to within a 12-month period, you’re required to register from the day that expectation becomes reasonable. Enter that day as your effective date. Don’t charge GST/HST before your effective date, even if you’ve already submitted your application. Tax doesn’t apply to your sales until your registration is in effect.

### You've already crossed the threshold

Your effective date is generally the day you exceeded 30,000 CAD, even if that day has passed. GST/HST applies to your sales to Canadian consumers from that day, including sales you made before the CRA issued your registration number, and you owe that tax whether or not you collected it from your customers. Register as soon as possible and enter the day you crossed the threshold as your effective date. Stripe Tax calculates tax only on transactions processed after the registration is added to your Dashboard, so you’re responsible for the GST/HST on earlier sales.

If you register late, your effective date is still the day you were required to register, so you’ll owe GST/HST for the period in between and your returns for that period will be late, which attracts penalties and interest. If you’ve been operating unregistered for a long period or the amounts are substantial, ask a tax advisor about the CRA’s Voluntary Disclosures Program, which can waive penalties and provide partial interest relief.

### You charged GST/HST before your effective date

If you collected GST/HST on sales made before your effective date, for example, because you added a Canada registration to the Dashboard before the effective date the CRA assigned to you, that tax wasn’t chargeable and you can’t keep it. Canadian law generally gives you two ways to correct it: refund or credit the amount to your customers, which the CRA allows within two years and requires you to document with a credit note, or remit it to the CRA. Which option applies and how to document it depends on your situation, so consult a tax advisor.

## Pricing

Registrations are only available as part of a Tax Complete subscription. Check your plan in the Dashboard under [Stripe plans](https://dashboard.stripe.com/settings/plans). Learn more about [Tax Complete pricing](https://support.stripe.com/questions/understanding-stripe-tax-pricing).

## Registration considerations

### Use a long-term business email address

As part of your application, you must provide an email address for your business. We recommend using an email that someone frequently checks and that isn’t tied to any single individual. For example, it’s better to use `tax-team@example.com` instead of `jenny.rosen@example.com` in case of any staffing changes at your business. We use this contact information if we need to contact you about your registration, and the tax authority might use it on a long-term basis.

### The Dashboard shows an issue status for a registration in progress

If you see an “issue” status next to your registration in process, check the email address you provided as your contact information. One of our tax experts will have reached out to you explaining what additional information is needed to process your request.

### Contact the tax authority about account-specific questions

Stripe can register you for Canadian simplified GST/HST without a power of attorney, but discussing your account with the CRA requires you to authorize a representative through My Business Account or Form AUT-01. Stripe isn’t your authorized CRA representative, so contact the CRA directly for account-specific questions.

### Adding an existing registration doesn’t submit an application

The **I’ve already registered** option adds an existing tax registration to the Stripe Dashboard so Stripe Tax can calculate tax. It doesn’t submit a registration application to the tax authority.

To ask Stripe to register your business, use **Register for me**. If Stripe registers on your behalf, a Stripe tax expert adds the registration to your Dashboard with the correct effective date.

### Filing assistance post-registration

See [Tax Filing](https://docs.stripe.com/tax/filing.md) to learn more about our automated filing options.

### Editing or canceling your registration application

If your registration application is incomplete (you haven’t submitted it yet), you can edit or cancel it in the Dashboard by clicking the overflow menu (⋯) next to your incomplete registration on the [Needs attention](https://dashboard.stripe.com/tax/locations?primary_tab=needs_attention) tab or on the relevant jurisdiction page in the Dashboard.

If you already submitted your registration, you can request to edit or cancel your application by contacting support.