Compendium · Asia · Brunei
Brunei: None (no general VAT/GST) on digital services
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Supported (free threshold) · Local term: None (no general VAT/GST)
Last verified: 2026-11-03
No GST/VAT on digital services; overseas payments may face 10% withholding tax in practice (secondary supplier guides)
No GST/VAT on digital services; overseas payments may face 10% withholding tax in practice (secondary supplier guides)
Spot a mistake in Brunei’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (None (no general VAT/GST))
- Free threshold?
- Yes — No GST/VAT on digital services; overseas payments may face 10% withholding tax in practice (secondary supplier guides)
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- No GST; ordinary company/tax records
- Evidence of location
- Brunei has no GST/VAT; no consumption-tax evidence rule
- Invoicing
- No GST invoice mandate
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Brunei supplier handbook (WHT 10%)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels allows sales under this jurisdiction's free threshold.
- Product class
- Digital service
- Support status
- Supported (free threshold) — No GST/VAT on digital services; overseas payments may face 10% withholding tax in practice (secondary supplier guides)
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.ericsson.com/4a97de/assets/local/about-ericsson/sourcing/documents/invoicing-and-payments/a-d/brunei-supplier-handbook-20251016.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Brunei has no GST/VAT; no consumption-tax evidence rule (secondary) |
| Non-resident digital tax | No GST/VAT on digital services; overseas payments may face 10% withholding tax in practice (secondary supplier guides) (secondary) |
| Collect and remit | n/a GST (secondary) |
| B2C invoice | No GST invoice mandate (secondary) |
| Local payment methods | n/a (indicative, unverified) |
| Seller located in this place | No GST; ordinary company/tax records (secondary) |
Official sources
Brunei supplier handbook (WHT 10%)
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice