Zoom Events GST and VAT

This article covers:

• Why is value-added tax (VAT) important in relation to marketplaces?
• How does Zoom determine where a host is located?
• How does Zoom determine where an attendee is located?
• Are ticket prices tax-inclusive or tax exclusive?
• Does Zoom charge tax on the Zoom Events subscription?
• What happens if I forget to provide my VAT/GST registration number to Zoom?
• Will Zoom provide a VAT/GST invoice?
• Disclaimer
• Region and country-specific guidelines
  • Argentina
  • Australia
    • Hosts located in Australia
    • Hosts located outside of Australia
  • Brazil
  • Canada
    • Federal
    • Quebec
    • British Columbia
    • Manitoba
    • Saskatchewan
  • Chile
  • Colombia
  • European Union (EU)
    • Live events
    • Video on Demand
    • Hosts located in France
  • Indonesia
    • Hosts located in Indonesia
    • Hosts located outside of Indonesia
  • Japan
  • Kingdom of Saudi Arabia (KSA)
    • Hosts located in Kingdom of Saudi Arabia (KSA)
    • Hosts located outside of Kingdom of Saudi Arabia (KSA)
  • Malaysia
  • Mexico
    • Hosts located in Mexico
    • Mexico Income Tax (ISR) Withholding
    • Hosts located outside of Mexico
  • Moldova
    
    • Hosts located in Moldova
    • Hosts located outside of Moldova
  • New Zealand
  • Norway
    • Live events
    • Video on Demand
  • Russia
  • Singapore
    • Hosts located in Singapore
    • Hosts located outside of Singapore
  • South Africa
    • Hosts located in South Africa or registered for VAT in South Africa
    • Hosts located outside of South Africa not registered for for VAT in South Africa
  • South Korea
    • Hosts located in South Korea
    • Host located outside of South Korea
  • Switzerland & Liechtenstein
  • Turkey
  • United Arab Emirates (UAE)
  • United Kingdom
    • Live events
    • Video on Demand

Why is value-added tax (VAT) important in relation to marketplaces?

Indirect tax rules in respect of marketplaces can vary significantly depending on the location of the host, the location of the attendee, the status of the host or attendee (i.e. business/non-business), and the type of event (i.e. a live event or a pre-recorded event).

Zoom may have a requirement to collect value-added tax (VAT), goods and services tax (GST), and/or other indirect taxes on the amounts charged to attendees by Hosts under specific marketplace rules.

Please refer to the relevant section of this document for the rules where hosts and attendees are located to determine when Zoom may be required to collect VAT or GST on the amounts charged by a host to an attendee.

How does Zoom determine where a host is located?

Zoom determines the location of the host based on information provided by you when registering as a host on Zoom Events. The indirect tax rules and responsibilities for who collects and remits VAT will vary depending on where the host is located; as such, it is important that the information provided to Zoom regarding your place of establishment is correct.

Your host location is subject to cross-referencing against other information as required by the specific laws in each country.

How does Zoom determine where an attendee is located?

This is based on the "Sold To" address location, which is subject to cross-referencing against other information as required by the specific laws in each country.

Are ticket prices tax-inclusive or tax exclusive?

For tickets sold to attendees located outside of the US & Canada, the ticket price charged to attendees will be treated as inclusive of indirect taxes. This means that the amounts remitted to you will be reduced by any taxes that Zoom is required to collect on the amounts charged to the attendees. Where Zoom is not required to collect and remit indirect taxes on the price charged to attendees, hosts are responsible for determining and remitting applicable indirect taxes.

Does Zoom charge tax on the Zoom Events subscription?

The Zoom Events subscription may be subject to VAT/GST depending on the location of the Host and the specific rules relating to Electronically Supplied Services (ESS) where the Host is located.

For more information regarding the VAT rules applicable to the Zoom Events subscription in your country, as well as any obligations and exemptions that may be applicable to you, please refer to the relevant FAQs in the country where you are located.

As the Zoom Events subscription and the charge to attendees for tickets are two distinct supplies, VAT/GST may be charged to the Host in relation to the Zoom Events subscription in addition to any VAT/GST collected by the host or Zoom in relation to the sale of tickets.

What happens if I forget to provide my VAT/GST registration number to Zoom?

Indirect tax rules in respect of marketplaces vary significantly based on a number of factors, in some cases, this includes the VAT or GST registration of the host/attendee. If you do not provide a valid VAT or GST number to Zoom, where Zoom is required to determine, calculate and remit tax on the ticket purchase, tax will be calculated at the time of the transaction based on the details made available to Zoom at that time. It is your responsibility to ensure your details are correct. Any changes made to your location, billing details and/or VAT registration status will impact future transactions only, no changes will be made in respect of historic transactions or events.

Will Zoom provide a VAT/GST invoice?

Where Zoom is required to calculate, determine and remit VAT/GST on sales made via Zoom Events or where otherwise required by law, Zoom will provide the ticket purchaser with a VAT invoice (“invoice”). The invoice will be sent via email within two days of the ticket purchase.

The address and VAT registration number (if applicable) shown on the invoice are based on the information in the Zoom Events billing portal at the time of ticket purchase. The address and VAT registration number (if applicable) that appear on the invoice cannot be changed after the ticket purchase has been made.

If the Host is required to calculate, determine and remit VAT on sales made via Zoom Events, Zoom will not issue the ticket purchaser with an invoice.

Disclaimer

Every host and attendee is unique and so are their specific tax circumstances. The information in this document should not be considered as tax advice, but as a general overview of relevant tax rules relating to Zoom Events. Where Zoom is required to collect and remit VAT/GST based on specific marketplace rules, Zoom will do so; however, hosts should ensure compliance with all other indirect and non-indirect tax liabilities arising from sales made via Zoom Events.

Zoom cannot provide you with tax advice for your individual situation, and therefore we strongly recommend speaking with a professional tax advisor for tailored advice.

Region and country-specific guidelines

Argentina

As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in Argentina. This applies both if you are a host located in Argentina or a host located outside of Argentina.

Australia

Hosts located in Australia

If you are a host located in Australia, based on the written agreement in the Zoom Events Host Terms, Zoom is deemed to be an Electronic Distribution Platform for Australian GST purposes and is therefore responsible for determining, calculating, and remitting GST to the Australian Tax Authorities (ATO) on sales made via Zoom Events to attendees in Australia.

Hosts located outside of Australia

If you are a host located outside of Australia, Zoom is deemed to be an Electronic Distribution Platform for Australian GST purposes and is therefore responsible for determining, calculating, and remitting GST to the Australian Tax Authorities (ATO) on sales made via Zoom Events to non-GST registered attendees in Australia.

Brazil

As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in Brazil. This applies both if you are a host located in Brazil or a host located outside of Brazil.

Canada

Federal

As per the Zoom Events Host Terms, Zoom has elected to designate itself as the party responsible for collecting and remitting GST/HST in Canada. To this extent, Zoom is responsible for determining, calculating, and remitting GST/HST on sales to attendees in Canada. This applies even if you are established, registered, and deemed to be carrying on business in Canada.

Quebec

As per the Zoom Events Terms of Use, Zoom has elected to designate itself as the party responsible for collecting and remitting QST in Quebec. To this extent, Zoom is responsible for determining, calculating, and remitting QST (in addition to GST/HST, as applicable) on sales to attendees in Quebec. This applies even if you are established, registered, and deemed to be carrying on business in Quebec.

British Columbia

Hosts registered as collectors of British Columbia PST

If you are a host registered as a collector for the purposes of British Columbia PST, you're responsible for determining, calculating, and remitting PST on sales made via Zoom Events to attendees in British Columbia.

Hosts not registered as collectors of British Columbia PST

If you are a host and are not registered as a collector for the purposes of British Columbia PST, Zoom is responsible for determining, calculating, and remitting BC PST (in addition to GST/HST, as applicable) on sales made via Zoom Events to attendees in British Columbia. This applies both if you are located in or outside of British Columbia.

Manitoba

Under current legislation, as a host, you're responsible for determining, calculating, and remitting PST on sales made via Zoom Events to attendees in Manitoba. This applies both if you are a host located in Manitoba or a host located outside of Manitoba.

Saskatchewan

Due to specific Saskatchewan tax law, Zoom is responsible for determining, calculating, and remitting PST (in addition to GST/HST, as applicable) on sales made via Zoom Events to attendees in Saskatchewan. This applies both if you are a host located in Saskatchewan or a host located outside of Saskatchewan and regardless of your PST registration status.

Chile

As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in Chile. This applies both if you are a host located in Chile or a host located outside of Chile.

Colombia

As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in Colombia. This applies both if you are a host located in Colombia or a host located outside of Colombia.

European Union (EU)

EU VAT applies to EU Member States. The countries that are currently Member States of the European Union are: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France (including Monaco for the purposes of VAT), Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden.

Live events

For EU VAT purposes, the term "Live Events" relates to paid Zoom Events which are hosted live to attendees in real-time.

As a host, you're responsible for determining, calculating, and remitting VAT on sales of Live Events made via Zoom Events to attendees in the EU. This applies both if you are a host located in the EU or a host located outside of the EU.

Video on Demand

For VAT purposes, the term "Video on Demand" relates to paid Zoom Events that are pre-recorded and involve minimal human intervention. This does not include scenarios in which a live event is later made available to attendees for no additional cost above what the attendee paid for admission to the live event. If a ticket to an event is purchased after the end date of the event, this will be treated as “Video on Demand” for VAT purposes.

Due to specific EU VAT laws, Zoom is responsible for determining, calculating, and remitting VAT to the appropriate taxing authority on sales of Video on Demand to attendees in the EU. You do not need to calculate and remit EU VAT separately in relation to supplies of Video on Demand to attendees in the EU.

Hosts located in France

We remind you that you must comply with tax and social security legislation in line with BOI-BIC-DECLA-30-70-40-10, relevant information may be found here:

To tax authorities’ website: https://www.impots.gouv.fr/portail/node/10841

To social security’s website: https://www.urssaf.fr/portail/home/espaces-dedies/activites-relevant-de-leconomie.html

Indonesia

Hosts located in Indonesia

If you are a host located in Indonesia, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in Indonesia.

Hosts located outside of Indonesia

If you are a host located outside of Indonesia, Zoom is responsible for determining, calculating, and remitting VAT to the Indonesian tax authorities on sales made via Zoom Events to attendees in Indonesia. You do not need to calculate and remit Indonesian VAT separately in relation to sales via Zoom Events to customers in Indonesia.

Japan

As a host, you're responsible for determining, calculating, and remitting JCT on sales made via Zoom Events to attendees in Japan. This applies both if you are a host located in Japan or a host located outside of Japan.

Kingdom of Saudi Arabia (KSA)

Hosts located in Kingdom of Saudi Arabia (KSA)

As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in KSA.

Hosts located outside of Kingdom of Saudi Arabia (KSA)

Due to specific VAT rules in KSA, Zoom is responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in KSA. You do not need to calculate and remit KSA VAT separately in relation to sales via Zoom Events to customers in KSA

Malaysia

Due to specific rules in Malaysia, Zoom is responsible for determining, calculating, and remitting Service Tax on Digital Services (DST) on sales made via Zoom Events to attendees in Malaysia. You do not need to calculate and remit Malaysian DST separately in relation to sales via Zoom Events to customers in Malaysia. This applies both if you are a host located in Malaysia or a host located outside of Malaysia.

Mexico

Hosts located in Mexico

Non-Mexican enterprise Host without a Mexican TAX ID

Due to specific Mexican VAT laws, Zoom is responsible for determining, calculating, and remitting VAT to the Mexican tax authorities on sales made via Zoom Events to attendees globally where you are a host located in Mexico but do not have a Mexican TAX ID.

Please note, the above applies both where the attendee is located within Mexico and when the attendee is located outside of Mexico. Depending on the location of the attendee, you or Zoom may also be required to additionally collect and remit VAT/GST in the country where the customer is located which may result in "double taxation". For specific details regarding the applicable tax rules and whether you or Zoom is required to collect and remit VAT/GST where your attendee is located, please refer to the relevant section within this FAQ document.

Non-Mexican enterprise Host with a Mexican TAX ID

Due to specific Mexican VAT laws, Zoom is responsible for determining, charging, and collecting VAT on sales made via Zoom Events to attendees globally where you are a host located in Mexico and you have a Mexican TAX ID. Zoom is responsible for determining, charging, and collecting VAT from the attendee; however, Zoom is required by law to remit only 50% of the VAT charged to the Mexican tax authorities. The remaining 50% of the tax collected will be provided to the Host. The host is then responsible for remitting that element of the VAT collected to the Mexican tax authorities.

Please note, the above applies both where the attendee is located within Mexico and when the attendee is located outside of Mexico. Depending on the location of the attendee, you or Zoom may also be required to additionally collect and remit VAT/GST in the country where the customer is located which may result in "double taxation". For specific details regarding the applicable tax rules and whether you or Zoom is required to collect and remit VAT/GST where your attendee is located, please refer to the relevant section within this article.

Mexican enterprise taxpayer Hosts

Due to specific Mexican VAT laws, Zoom is responsible for determining, calculating, and remitting VAT to the Mexican tax authorities on sales made via Zoom Events to attendees globally where you are a host located in Mexico and are a Mexican enterprise taxpayer.

Please note, the above applies both where the attendee is located within Mexico and when the attendee is located outside of Mexico. Depending on the location of the attendee, you or Zoom may also be required to additionally collect and remit VAT/GST in the country where the customer is located which may result in "double taxation". For specific details regarding the applicable tax rules and whether you or Zoom is required to collect and remit VAT/GST where your attendee is located, please refer to the relevant section within this FAQ document.

Mexico Income Tax (ISR) Withholding

According to Mexican tax legislation, Zoom is required to withhold and remit income taxes (“Impuesto Sobre la Renta” - ISR) from certain Mexican hosts relating to ticket sales facilitated through Zoom Events. The applicable rates vary depending on whether a valid taxpayer identification number (Registro Federal de Contribuyentes – “RFC”) is provided.

How does Zoom determine where a Host is located?

For details, please refer to How does Zoom determine where a host is located?.

What is an RFC?

RFC is the Federal Taxpayer’s Registration, which is used by Zoom to determine the correct application of the ISR withholding. For more information, see the Mexican Government website on RFC registration. If you have further questions, please consult a tax professional.

How do I know if I am subject to ISR withholding?

If you are an individual host, located in Mexico and make sales via Zoom Events, Zoom is required to withhold ISR on ticket sales that you make to attendees globally. You will be considered an individual for the purposes of ISR if you provide a valid 13 digit RFC.

If you are a business host, located in Mexico and make sales via Zoom Events, Zoom is not required to withhold ISR on ticket sales that you make to attendees globally. You will be considered a business for the purposes of ISR if you provide a valid 12 digit RFC.

Zoom validates RFCs provided by Mexican hosts in real-time* against the Mexican database for validating RFCs. If you provide an invalid RFC or if you do not provide an RFC, you will not be considered a registered taxpayer and therefore applicable to ISR.

Note: The time that it takes to validate an RFC depends on the availability and response time of the relevant Mexican database which Zoom cannot control. If your RFC has not been validated at the time of ticket sale(s), you will not be considered a registered taxpayer and the applicable ISR rate will therefore apply.

What is the applicable rate?

Scenario	ISR Rate Applicable
Individual Host	1%
Business Host	N/A
No RFC Provided	20%
Invalid RFC Provided	20%
RFC Pending Validation	20%

What amount is ISR calculated on?

ISR will be calculated on ticket sales less any indirect taxes applicable in Mexico and/or the attendee country. For more information regarding the indirect taxes applicable based on the location of your attendee, please refer to the relevant section of this FAQ.

How do I know how much ISR has been withheld?

Zoom will email a Comprobante Fiscal Digital por Internet (CFDI) to specified Mexican hosts on a monthly basis detailing the taxes withheld by Zoom. Please note that the CFDI details both VAT and ISR withheld by Zoom, as applicable. The CFDI will be provided on or before the 5th working day following the respective calendar month.

Hosts located outside of Mexico

Due to specific Mexican VAT laws, Zoom is responsible for determining, calculating, and remitting VAT to the Mexican tax authorities on sales made via Zoom Events to attendees in Mexico where the host is located outside of Mexico. You do not need to calculate and remit Mexican VAT separately in relation to supplies via Zoom Events to attendees in Mexico.

Moldova

Hosts located in Moldova

If you are a host located in Moldova, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in Moldova.

Hosts located outside of Moldova

If you are a host located outside of Moldova, Zoom is responsible for determining, calculating, and remitting VAT to the Moldovan tax authorities on sales made via Zoom Events to attendees in Moldova. You do not need to calculate and remit Moldovan VAT separately in relation to sales via Zoom Events to customers in Moldova.

New Zealand

Due to specific laws in New Zealand, Zoom is responsible for determining, calculating, and remitting GST to the Inland Revenue (New Zealand Tax Authorities) on sales made via Zoom Events to attendees in New Zealand.

Norway

Live events

For Norwegian VAT purposes, the term "Live Events" relates to paid Zoom Events which are hosted live to attendees in real-time and involve more than minimal interaction between the host and attendee.

As a host, you're responsible for determining, calculating, and remitting VAT on sales of Live Events made via Zoom Events to attendees in Norway. This applies both if you are a host located in Norway or a host located outside of Norway.

Video on Demand

For VAT purposes, the term "Video on Demand " relates to paid Zoom Events that are pre-recorded and involve minimal human intervention. This does not include scenarios in which a live event is later made available to attendees for no additional cost above what the attendee paid for admission to the live event. If a ticket to an event is purchased after the end date of the event, this will be treated as “Video on Demand” for VAT purposes.

Due to specific Norwegian VAT rules, Zoom is responsible for determining, calculating, and remitting VAT on sales of Video on Demand to attendees in Norway. This applies both if you are a host located in Norway or a host located outside of Norway.

Russia

As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in Russia. This applies both if you are a host located in Russia or a host located outside of Russia.

Singapore

Hosts located in Singapore

If you are a host located in Singapore, you're responsible for determining, calculating, and remitting GST on sales made via Zoom Events to attendees in Singapore.

Hosts located outside of Singapore

Sales to non-GST registered attendees
Due to changes to the Singapore Overseas Vendor Registration (“OVR”) rules applicable to electronic marketplace operators, effective 1 January 2023, Zoom is responsible for determining, calculating, and remitting GST to the Singaporean tax authorities on sales made via Zoom Events to non-GST registered attendees in Singapore. You do not need to calculate and remit GST separately in relation to sales made via Zoom Events to non-GST registered customers in Singapore.

Sales to GST registered Attendees
If you are a Host located outside of Singapore and make sales via Zoom Events to GST registered attendees in Singapore, you're responsible for determining, calculating, and remitting GST on sales made via Zoom Events to attendees in Singapore. Please note, there may be an obligation for the attendee to self-assess for the GST under the "reverse charge" mechanism.

South Africa

Hosts located in South Africa or registered for VAT in South Africa

As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in South Africa if you are located in South Africa or are registered for VAT in South Africa under the rules for Electronically Supplied Services (ESS).

Hosts located outside of South Africa not registered for VAT in South Africa

If you are a host located outside of South Africa and are not registered for VAT in South Africa under the rules for Electronically Supplied Services (ESS), Zoom is responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in South Africa. You do not need to calculate and remit South African VAT separately in relation to sales via Zoom Events to customers in South Africa.

South Korea

Hosts located in South Korea

If you are a host located in South Korea, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in South Korea.

Hosts located outside of South Korea

If you are a host located outside of South Korea, Zoom is responsible for determining, calculating, and remitting VAT to the South Korean tax authorities on sales made via Zoom Events to attendees in South Korea. You do not need to calculate and remit South Korean VAT separately in relation to sales via Zoom Events to customers in South Korea.

Switzerland & Liechtenstein

As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in Switzerland and Liechtenstein. This applies both if you are a host located in Switzerland/Liechtenstein or a host located outside of Switzerland/Liechtenstein.

Turkey

Due to specific VAT rules in Turkey, Zoom is responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in Turkey. This applies both if you are a host located in Turkey or a host located outside of Turkey.

United Arab Emirates (UAE)

As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in the UAE. This applies both if you are a host located in the UAE or a host located outside of the UAE.

United Kingdom

Live events

For UK VAT purposes, the term "Live Events" relates to paid Zoom Events which are hosted live to attendees in real-time.

As a host, you're responsible for determining, calculating, and remitting VAT on sales of Live Events made via Zoom Events to attendees in the UK. This applies both if you are a host located in the UK or a host located outside of the UK.

Video on Demand

For VAT purposes, the term "Video on Demand" relates to paid Zoom Events that are pre-recorded and involve minimal human intervention. This does not include scenarios in which a live event is later made available to attendees for no additional cost above what the attendee paid for admission to the live event. If a ticket to an event is purchased after the end date of the event, this will be treated as “Video on Demand” for VAT purposes.

Sales to non-VAT registered UK customers

Due to specific UK VAT laws, Zoom is responsible for determining, calculating, and remitting VAT to the UK tax authorities on sales of Video on Demand to non-UK VAT-registered attendees in the UK. You do not need to calculate and remit VAT separately in relation to supplies of Video on Demand to UK customers who are not registered for VAT in the UK; this applies both if you are a host located in the UK or a host located outside of the UK.

Sales to VAT-registered UK customers

As a host, you're responsible for determining, calculating, and remitting VAT on sales of Video on Demand to VAT-registered attendees in the UK. This applies both if you are a host located in the UK or a host located outside of the UK. Please note, there may be an obligation for the attendee to self-assess for the UK VAT under the "reverse charge" mechanism.