International · Tax · Online sellers
VAT and GST on digital goods: seller guide.
Enter your last-12-month consumer sales into each market and see which rule applies, in that market’s currency, with the government source for each.
There is no single rule: the UK says a business based outside the UK registers regardless of turnover, the EU has a €10,000 cross-border threshold for EU-established sellers, Australia uses A$75,000, New Zealand NZ$60,000, and Singapore S$1 million global plus S$100,000 B2C.
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Worked example
A Canadian seller of software subscriptions has £2,000 of UK consumer sales, €12,000 of EU sales, A$80,000 in Australia, NZ$30,000 in New Zealand and S$120,000 in Singapore on S$1.4 million of global turnover. The guide flags the UK (any UK supply, for a business based outside the UK), Australia (A$80,000 is at least A$75,000) and Singapore (global turnover over S$1 million and B2C over S$100,000). New Zealand is under NZ$60,000. The EU row says to check the OSS page, because the €10,000 threshold is described there for EU-established suppliers, not non-EU ones.
What each government page says
- United Kingdom: you must register “regardless of taxable turnover” if your business is based outside the UK and you supply any goods or services to the UK, or expect to in the next 30 days. UK-based sellers use the £90,000 test. Source: gov.uk/register-for-vat.
- European Union: an annual €10,000 threshold for cross-border B2C telecommunications, broadcasting and electronic services (from 1 January 2019) and, since 1 July 2021, intra-EU distance sales of goods, measured as “the current and the preceding calendar year”. Under it, the supplier’s home-state VAT rules apply. Source: EU One Stop Shop. The page does not tie the threshold to the non-Union scheme, so the tool says “check” rather than guess for non-EU sellers.
- Australia: the ATO uses the same A$75,000 figure for overseas businesses, counting only sales connected with Australia. Source: ATO – How Australian GST works. The ATO site blocks automated fetches, so this was read from search excerpts; confirm it on the live page.
- New Zealand: non-resident suppliers of remote services register when supplies to New Zealand residents are over NZ$60,000 in a 12-month period, looking back or forward; supplies to GST-registered New Zealand businesses are not charged GST and do not count. Source: Inland Revenue – Non-resident businesses and GST.
- Singapore: overseas vendors with annual global turnover over S$1 million and B2C supplies of remote services and/or low-value goods to Singapore over S$100,000. Source: IRAS – Overseas businesses.
All sources retrieved October 2026. Not covered: B2B sales (most regimes treat them differently), marketplace operators who are treated as the supplier, low-value goods import schemes, other countries (Canada, Norway, Switzerland and others have their own rules), and what counts as a digital service. Thresholds change; the linked page governs.
Frequently asked questions
Do I need to register for VAT if I sell digital products to UK consumers from Canada?
GOV.UK says a business based outside the UK must register regardless of taxable turnover if it supplies any goods or services to the UK. Read the page for the full conditions.
What is the EU €10,000 threshold?
An annual €10,000 limit on cross-border B2C electronic services and distance sales of goods by an EU-established supplier, measured over the current and preceding calendar year. Above it, the customer’s country rules apply.
Does this cover business customers?
No. It assumes consumer (B2C) sales. New Zealand, for example, does not require GST on remote services supplied to GST-registered businesses, and other regimes differ.
What is the OSS?
The EU One Stop Shop lets a supplier declare and pay VAT due in several member states through one return. Read the official OSS page for the Union, non-Union and import schemes.
Is this tax advice?
No. It matches the numbers you enter against thresholds on government pages and cites each one. Confirm with the tax authority or an adviser.
Not tax advice
This tool compares numbers you enter with thresholds published by the tax authority named on the page. It runs in your browser, stores nothing and does not decide your tax status. Thresholds change; confirm with the authority or a qualified adviser.