Rules compendium
Each jurisdiction page shows the official rule for foreign digital sellers, how to register, what Botchannels returns for that country, and a clear free-threshold support badge.
Baseline check against sources on 2026-11-02; pages re-checked since show their own date (see the changelog). Live ruleset version 2026-10-22.v1. Not tax or legal advice.
Spot a mistake? Report it.
Open a public correction issue on Gitea (sign in or create an account). Prefer the country’s own page for a prefilled country name. Use the correction label. Rule fixes belong in botchannels-app.
Why this is hard
- B2C digital services are usually taxed where the consumer is, not where the seller is incorporated.
- Some countries give a free threshold; others require registration from the first sale.
- Evidence of customer location, invoicing as the selling entity, FX (including USDC), and refunds all affect the counters.
- Botchannels is a decision API for those gates — not a merchant of record and not tax advice.
Browse
A–Z index · Regions · What fits under a free threshold · Product classes · No VAT/GST jurisdictions · Glossary · Methodology · European Union · United States (states)
Country pages (excl. US states): 93. Supported free-tier: 39. Not supported: 55. US state pages: 51.
Jurisdiction index
| Jurisdiction | Local tax term | API support | Region |
|---|---|---|---|
| Albania | VAT | Not supported by the free-threshold API | Europe |
| Algeria | VAT | Not supported by the free-threshold API | Africa |
| Argentina | IVA | Not supported by the free-threshold API | Americas |
| Armenia | VAT | Not supported by the free-threshold API | Asia |
| Australia | GST | Supported (free threshold) | Oceania |
| Austria | MwSt | Supported (free threshold) | Europe |
| Bahrain | VAT | Not supported by the free-threshold API | Middle-East |
| Belarus | VAT | Not supported by the free-threshold API | Europe |
| Belgium | TVA / BTW | Supported (free threshold) | Europe |
| Brazil | CBS/IBS (reform) | Not supported by the free-threshold API | Americas |
| Bulgaria | ДДС | Supported (free threshold) | Europe |
| Cameroon | VAT | Not supported by the free-threshold API | Africa |
| Canada | GST/HST | Supported (free threshold) | Americas |
| Cayman Islands | None (no general VAT/GST) | Supported (free threshold) | Americas |
| Chile | IVA | Not supported by the free-threshold API | Americas |
| Colombia | IVA | Not supported by the free-threshold API | Americas |
| Costa Rica | VAT | Not supported by the free-threshold API | Americas |
| Croatia | PDV | Supported (free threshold) | Europe |
| Cyprus | ΦΠΑ | Supported (free threshold) | Europe |
| Czechia | DPH | Supported (free threshold) | Europe |
| Denmark | moms | Supported (free threshold) | Europe |
| Ecuador | IVA | Not supported by the free-threshold API | Americas |
| Egypt | VAT | Not supported by the free-threshold API | Africa |
| Estonia | km | Supported (free threshold) | Europe |
| European Union | VAT / MwSt / TVA / IVA | Supported (free threshold) | Europe |
| Finland | ALV | Supported (free threshold) | Europe |
| France | TVA | Supported (free threshold) | Europe |
| Georgia | VAT | Not supported by the free-threshold API | Europe |
| Germany | MwSt | Supported (free threshold) | Europe |
| Ghana | VAT | Not supported by the free-threshold API | Africa |
| Greece | ΦΠΑ | Supported (free threshold) | Europe |
| Hong Kong | None (no general VAT/GST) | Supported (free threshold) | Asia |
| Hungary | ÁFA | Supported (free threshold) | Europe |
| Iceland | VSK | Not supported by the free-threshold API | Europe |
| India | GST (OIDAR) | Not supported by the free-threshold API | Asia |
| Indonesia | PPN | Not supported by the free-threshold API | Asia |
| Ireland | VAT | Supported (free threshold) | Europe |
| Israel | VAT | Not supported by the free-threshold API | Middle-East |
| Italy | IVA | Supported (free threshold) | Europe |
| Japan | JCT | Supported (free threshold) | Asia |
| Kazakhstan | VAT | Not supported by the free-threshold API | Asia |
| Kenya | VAT | Not supported by the free-threshold API | Africa |
| Kuwait | None (no general VAT/GST) | Not supported by the free-threshold API | Middle-East |
| Latvia | PVN | Supported (free threshold) | Europe |
| Lithuania | PVM | Supported (free threshold) | Europe |
| Luxembourg | TVA | Supported (free threshold) | Europe |
| Malaysia | SST | Not supported by the free-threshold API | Asia |
| Malta | VAT | Supported (free threshold) | Europe |
| Mauritius | VAT | Not supported by the free-threshold API | Africa |
| Mexico | IVA | Not supported by the free-threshold API | Americas |
| Moldova | VAT | Not supported by the free-threshold API | Europe |
| Morocco | VAT | Not supported by the free-threshold API | Africa |
| Netherlands | btw | Supported (free threshold) | Europe |
| New Zealand | GST | Supported (free threshold) | Oceania |
| Nigeria | VAT | Not supported by the free-threshold API | Africa |
| North Macedonia | VAT | Not supported by the free-threshold API | Europe |
| Norway | MVA | Supported (free threshold) | Europe |
| Oman | VAT | Not supported by the free-threshold API | Middle-East |
| Paraguay | IVA | Not supported by the free-threshold API | Americas |
| Peru | IGV | Not supported by the free-threshold API | Americas |
| Philippines | VAT | Not supported by the free-threshold API | Asia |
| Poland | VAT | Supported (free threshold) | Europe |
| Policy blocks (not tax rules) | Policy | Not supported by the free-threshold API | Global |
| Portugal | IVA | Supported (free threshold) | Europe |
| Qatar | None (no general VAT/GST) | Not supported by the free-threshold API | Middle-East |
| Republic of the Congo | VAT | Not supported by the free-threshold API | Africa |
| Romania | TVA | Supported (free threshold) | Europe |
| Russia | NDS / VAT | Not supported by the free-threshold API | Europe |
| Rwanda | VAT | Not supported by the free-threshold API | Africa |
| Saudi Arabia | VAT | Not supported by the free-threshold API | Middle-East |
| Serbia | VAT | Not supported by the free-threshold API | Europe |
| Singapore | GST | Supported (free threshold) | Asia |
| Slovakia | DPH | Supported (free threshold) | Europe |
| Slovenia | DDV | Supported (free threshold) | Europe |
| South Africa | VAT | Supported (free threshold) | Africa |
| South Korea | VAT | Not supported by the free-threshold API | Asia |
| Spain | IVA | Supported (free threshold) | Europe |
| Sweden | moms | Supported (free threshold) | Europe |
| Switzerland | MWST / TVA / IVA | Supported (free threshold) | Europe |
| Taiwan | VAT | Not supported by the free-threshold API | Asia |
| Tanzania | VAT | Not supported by the free-threshold API | Africa |
| Thailand | VAT | Not supported by the free-threshold API | Asia |
| Trinidad and Tobago | VAT | Not supported by the free-threshold API | Americas |
| Turkey | KDV | Not supported by the free-threshold API | Europe |
| Uganda | VAT | Not supported by the free-threshold API | Africa |
| Ukraine | VAT | Not supported by the free-threshold API | Europe |
| United Arab Emirates | VAT | Not supported by the free-threshold API | Middle-East |
| United Kingdom | VAT | Not supported by the free-threshold API | Europe |
| United States | State sales tax | Supported (free threshold) | Americas |
| Uruguay | IVA | Not supported by the free-threshold API | Americas |
| Uzbekistan | VAT | Not supported by the free-threshold API | Asia |
| Vietnam | VAT | Not supported by the free-threshold API | Asia |
| Zimbabwe | VAT | Not supported by the free-threshold API | Africa |