Compendium · Free thresholds
What fits under a free threshold
Jurisdictions where foreign B2C digital sales can proceed without local registration while under a monetary or worldwide test. “Not supported” rows are shown for contrast.
| Jurisdiction | Free tier? | Amount | How measured | API support |
|---|---|---|---|---|
| Albania | No | ALL 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Algeria | No | — | Proposed regime with no registration threshold in the draft (KPMG reading of the bill). Not in force | Not supported by the free-threshold API |
| Argentina | No | ARS 0 | No foreign-seller registration threshold — collection is via intermediary percepción or recipient remittance, not a foreign simplified VAT portal | Not supported by the free-threshold API |
| Armenia | No | AMD 0 | No free threshold for non-resident e-services to Armenian natural persons (Government / SRC e-VAT rules) | Not supported by the free-threshold API |
| Australia | Yes | AUD 75,000 | GST turnover from sales connected with Australia (imported services / digital products to Australian consumers, and low-value imported goods) ≥ A$75,000 (A$150,000 for non-profits). Voluntary registration below the threshold is allowed | Supported (free threshold) |
| Austria | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Bahrain | No | BHD 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Belarus | No | EUR 10,000 | EUR 10,000 of electronic services to Belarusian individuals in a calendar year (MNS / NCES materials) | Not supported by the free-threshold API |
| Belgium | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Botswana | Yes | BWP 500,000 | BWP 500,000 of taxable remote services to Botswana in any 12-month period (or expected to exceed) | Not supported by the free-threshold API |
| Brazil | No | BRL 0 | No registration threshold under LC 214/2025 framing for non-resident digital suppliers — register (CNPJ / IBS-CBS registry) before taxable activity unless a registered Brazilian platform is liable in your place | Not supported by the free-threshold API |
| Bulgaria | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Cameroon | No | XAF 0 | No VAT-registration threshold for non-resident digital suppliers (DGI / CGI digital framework) | Not supported by the free-threshold API |
| Canada | Yes | CAD 30,000 | CAD $30,000 of applicable Canadian taxable digital supplies in any 12-month period (CRA digital-economy cross-border threshold) | Supported (free threshold) |
| Cayman Islands | Yes | — | No VAT/GST registration | Supported (free threshold) |
| Chile | No | CLP 0 | No free registration threshold for non-domiciled remote B2C service providers under SII Res. Ex. 55/2020 as amended (incl. Res. Ex. 105/2024). Register from the first in-scope remote supply to Chilean non-VAT taxpayers | Not supported by the free-threshold API |
| Colombia | No | COP 0 | No free threshold for foreign prestadores de servicios desde el exterior responsible for IVA (Estatuto Tributario Art. 437 para. 2 / Res. DIAN simplified procedure). Register when making in-scope taxable supplies to non-withholding customers | Not supported by the free-threshold API |
| Costa Rica | No | CRC 0 | No free threshold for the tax itself — IVA applies to in-scope cross-border digital services; foreign registration is voluntary if you want to charge directly instead of relying on intermediary withholding | Not supported by the free-threshold API |
| Croatia | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Cyprus | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Czechia | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Denmark | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Ecuador | No | USD 0 | No foreign free threshold — either register as percepción agent or IVA is withheld from the Ecuadorian payment flow | Not supported by the free-threshold API |
| Egypt | No | EGP 500,000 | EGP 500,000 of Egypt-related sales in any 12 months for most digital/remote services; professional/consultancy services: from first supply (ETA guidelines) | Not supported by the free-threshold API |
| Estonia | Yes | EUR 40,000 | Supplies with place of supply in Estonia from start of calendar year (includes under-threshold Art. 59c cross-border treated as EE place of supply) | Supported (free threshold) |
| European Union | Yes | EUR 10,000 | Combined cross-border B2C TBE services (and intra-EU distance sales of goods) to all other member states in the current and preceding calendar year | Supported (free threshold) |
| Finland | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| France | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Georgia | No | GEL 0 | No free threshold — register when supplying electronic services to non-taxable persons in Georgia (Revenue Service non-resident regime) | Not supported by the free-threshold API |
| Germany | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Ghana | No | n/a 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Greece | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Hong Kong | Yes | — | No VAT/GST registration — Hong Kong does not levy a consumption VAT/GST on digital services | Supported (free threshold) |
| Hungary | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Iceland | Yes | ISK 2,000,000 | Registration when sales into the jurisdiction reach ISK 2,000,000. calendar year approximates rolling 12-month tests where applicable | Not supported by the free-threshold API |
| India | No | INR 0 | No free threshold for non-resident OIDAR suppliers to unregistered Indian recipients — registration is mandatory from the first in-scope B2C supply (CGST Act registration list / GST portal Non-Resident Online Services Provider) | Not supported by the free-threshold API |
| Indonesia | Yes | IDR 600,000,000 | Registration when sales into the jurisdiction reach IDR 600,000,000. calendar year approximates rolling 12-month tests where applicable | Not supported by the free-threshold API |
| Ireland | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Israel | No | — | No dedicated remote-seller digital VAT threshold — liability follows PE / significant economic presence / Israeli apparatus tests (ITA Circular 4/2016), not a pure destination B2C registration like the EU OSS | Not supported by the free-threshold API |
| Italy | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Japan | Yes | JPY 10,000,000 | ¥10 million taxable sales in the base period (standard JCT taxpayer test). B2B electronic services are generally reverse-charged and excluded from the foreign provider's B2C registration analysis (NTA) | Supported (free threshold) |
| Kazakhstan | No | KZT 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Kenya | No | KES 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Kuwait | No | — | No VAT/GST registration — Kuwait has not implemented VAT as of 2026-10-29 | Not supported by the free-threshold API |
| Latvia | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Lithuania | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Luxembourg | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Malaysia | Yes | MYR 500,000 | Registration when sales into the jurisdiction reach MYR 500,000. calendar year approximates rolling 12-month tests where applicable | Not supported by the free-threshold API |
| Malta | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Mauritius | No | MUR 0 | Compulsory VAT registration for a foreign supplier of digital or electronic services, irrespective of turnover (MRA Guide, VAT Act s.14A and the foreign-supplier page). A tax representative is a separate duty: required only where turnover of taxable supplies in Mauritius exceeds or is likely to exceed MUR 3 million | Not supported by the free-threshold API |
| Mexico | No | MXN 0 | No free threshold — register within 30 days of the first supply of covered digital services to recipients in Mexico (LIVA Art. 18-D) | Not supported by the free-threshold API |
| Moldova | No | MDL 0 | No turnover threshold — register from first taxable B2C electronic supply (SFS e-Commerce VAT) | Not supported by the free-threshold API |
| Morocco | No | — | To verify. The DGI communiqué reported by H24info on 15 May 2026 does not state a registration threshold. Confirm CGI article 115 bis and Decree No. 2-25-862 | Not supported by the free-threshold API |
| Netherlands | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| New Zealand | Yes | NZD 60,000 | NZ$60,000 of supplies of remote services to NZ residents in the last 12 months, or expected in the next 12 months (IRD) | Supported (free threshold) |
| Nigeria | No | USD 25,000 | US$25,000 of supplies to Nigeria in any 12-month period (FIRS Guidelines on Simplified Compliance Regime for Non-Resident Suppliers) | Not supported by the free-threshold API |
| North Macedonia | No | MKD 0 | No free threshold — register before first taxable B2C supply including ESS | Not supported by the free-threshold API |
| Norway | Yes | NOK 50,000 | VOEC registration when total value of deliveries to Norwegian consumers exceeds NOK 50,000 in 12 months (taxable + zero-rated). Voluntary registration below the threshold is allowed | Supported (free threshold) |
| Oman | No | OMR 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Paraguay | No | PYG 0 | No free threshold — notify SET/DNIT within 10 business days of starting digital services to Paraguayan final consumers | Not supported by the free-threshold API |
| Peru | No | PEN 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Philippines | Yes | PHP 3,000,000 | Registration when sales into the jurisdiction reach PHP 3,000,000. calendar year approximates rolling 12-month tests where applicable | Not supported by the free-threshold API |
| Poland | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Policy blocks (not tax rules) | No | — | N/A — policy block, not a VAT threshold | Not supported by the free-threshold API |
| Portugal | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Qatar | No | — | No VAT/GST registration — Qatar has not implemented VAT as of 2026-10-29 | Not supported by the free-threshold API |
| Republic of the Congo | No | XAF 0 | No registration threshold for non-resident digital-service suppliers — register from the first in-scope supply, regardless of turnover or customer count | Not supported by the free-threshold API |
| Romania | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Russia | No | RUB 0 | No free threshold — foreign suppliers of electronic services to Russian individuals register from the first in-scope supply (Tax Code Art. 174.2) | Not supported by the free-threshold API |
| Rwanda | No | RWF 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Saudi Arabia | No | SAR 0 | No turnover threshold for non-residents making taxable supplies in KSA — register upon first taxable supply (VAT Law / Implementing Regulations; ZATCA e-commerce guidance) | Not supported by the free-threshold API |
| Serbia | No | RSD 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Singapore | Yes | SGD 100,000 | OVR: (1) global turnover > S$1 million AND (2) B2C remote services and/or low-value goods supplied to customers in Singapore > S$100,000 in a 12-month period (IRAS) | Supported (free threshold) |
| Slovakia | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Slovenia | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| South Africa | Yes | ZAR 1,000,000 | R1 million of taxable electronic-services supplies to South African recipients in any consecutive 12-month period. SARS has indicated a higher R2.3 million compulsory threshold administered from 1 April 2026 subject to promulgation — confirm current Gazette status as of 2026-10-29 | Supported (free threshold) |
| South Korea | No | KRW 0 | No revenue threshold for overseas B2C electronic-services suppliers — register within 20 days of commencing supplies (VAT Act Art. 53-2) | Not supported by the free-threshold API |
| Spain | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Sweden | Yes | EUR 10,000 | Share of the single EU-wide Art. 59c total (not a separate national free tier) | Supported (free threshold) |
| Switzerland | Yes | CHF 100,000 | Worldwide turnover from taxable and zero-rated supplies ≥ CHF 100,000 in a year triggers Swiss VAT liability for foreign businesses (ESTV) | Supported (free threshold) |
| Taiwan | No | TWD 600,000 | Annual sales of cross-border electronic services to Taiwan individuals exceeding NT$600,000 (MOF; threshold raised 7 Apr 2025 from NT$480,000) | Not supported by the free-threshold API |
| Tanzania | No | TZS 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Thailand | Yes | THB 1,800,000 | Registration when sales into the jurisdiction reach THB 1,800,000. calendar year approximates rolling 12-month tests where applicable | Not supported by the free-threshold API |
| Trinidad and Tobago | No | — | Proposed from 1 March 2027; no threshold for non-resident suppliers has been published yet | Not supported by the free-threshold API |
| Turkey | No | TRY 0 | No registration threshold for non-residents supplying electronic services to Turkish non-VAT-registered customers (Communiqué / GİB e-services practice) | Not supported by the free-threshold API |
| Uganda | Yes | UGX 300,000,000 | Registration when sales into the jurisdiction reach UGX 300,000,000. calendar year approximates rolling 12-month tests where applicable | Not supported by the free-threshold API |
| Ukraine | No | UAH 1,000,000 | UAH 1 million of electronic services to Ukrainian individuals in the prior calendar year (Tax Code excerpt / tax.gov.ua non-resident guide). Voluntary registration available below threshold | Not supported by the free-threshold API |
| United Arab Emirates | No | AED 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| United Kingdom | No | GBP 0 | No £90,000 threshold for NETPs. Register if you make taxable supplies in the UK or expect to within 30 days (VAT Notice 700/1 §9). Marketplace operators may be liable instead of the underlying seller for some platform sales | Not supported by the free-threshold API |
| United States | Yes | USD 100,000 | Typical economic-nexus threshold ~US$100,000 of sales into a state in the current or prior calendar year (exact statute varies; some states still use 200 transactions). Not a single nationwide figure | Supported (free threshold) |
| Uruguay | No | UYU 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Uzbekistan | No | UZS 0 | No free threshold — register within 30 days of starting electronic services to Uzbek individuals | Not supported by the free-threshold API |
| Vietnam | No | VND 0 | No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply | Not supported by the free-threshold API |
| Zimbabwe | Yes | USD 25,000 | Registration when sales into the jurisdiction reach USD 25,000. calendar year approximates rolling 12-month tests where applicable | Not supported by the free-threshold API |