Compendium · No VAT/GST

No general VAT/GST on foreign digital services

These jurisdictions are marked because there is no general VAT/GST of the kind that creates a foreign-seller digital-services registration in the same way as the EU/UK/Asia lists. Other taxes may still apply. Verify periodically.

• Cayman Islands — The Cayman Islands has no VAT or GST on digital services. The Tax Information Authority and related bodies administer other regimes (e.g. economic substance, AEOI) outside this VAT/GST compendium. Do not charge a Cayman consumption VAT on B2C digital supplies
• Hong Kong — Hong Kong has no VAT, GST or sales tax on digital services. IRD administers profits tax and other levies that are outside this compendium’s VAT/GST scope. Do not charge a Hong Kong consumption VAT on B2C digital supplies
• Kuwait — Kuwait has not implemented a general VAT/GST as of 2026-10-29 (GCC framework signatory; fiscal-plan materials reviewed omit a live VAT). Do not charge a Kuwait consumption VAT on B2C digital supplies until/unless Kuwait enacts VAT and publishes foreign-supplier rules
• Qatar — Qatar has not implemented a general VAT/GST as of 2026-10-29 (unlike several other GCC states). GRA administers other taxes. Do not charge a Qatar consumption VAT on B2C digital supplies until/unless Qatar enacts and implements VAT and publishes foreign-supplier rules

United States federal level: also no federal VAT — see United States (state sales tax may still apply).