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 registration number to Zoom?

• Will Zoom provide a VAT 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

    • OnDemand events

    • 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

    • OnDemand events

  • Russia

  • Singapore

    • Live events

    • OnDemand events

    • 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

    • OnDemand events

• Appendix – Live Events Taxation Matrix

Why is VAT important in relation to marketplaces?

There are a range of indirect tax rules that apply to marketplaces depending on a number of factors including the location of the host, the location of the attendee, the type of event, the host or attendee’s status (i.e. business or non-business), as well as the type of event (i.e. live or pre-recorded).

If certain marketplace rules apply, Zoom may require Hosts to collect taxes on the amounts they charge to attendees under specific marketplace rules, such as value added tax (VAT), goods and services tax (GST), and/or other indirect taxes.

To determine when Zoom might be required to collect VAT or GST on amounts charged by a host to an attendee and when Zoom may be required to collect VAT on amounts charged by Zoom to a host, please refer to the relevant section of this document.

How does Zoom determine where a Host is located?

Based on the information provided by you as a host when registering on Zoom Events, Zoom determines the location of the host based on the information you provide. The indirect tax rules and responsibilities for who is responsible for collecting and remitting VAT vary depending on the location of the host; therefore, it is important that the information provided to Zoom regarding your place of establishment is accurate as it will be used to determine who is responsible for collecting and remitting VAT.

Depending on the laws of your country, we may cross-reference your host location with other information as a part of the cross-checking process.

How does Zoom determine where an attendee is located?

A detailed analysis of the sale location is based on the “Sold To” address location, which may be cross-referenced against other information as required by the laws of the country in which the transaction was made.

Are ticket prices tax inclusive or tax exclusive?

Tickets sold to attendees who are located outside of the US and Canada will be treated as inclusive of indirect taxes as far as the ticket price charged to attendees is concerned. As a result of this, the amounts remitted to you will be reduced by any taxes that Zoom is required to collect on behalf of attendees on the amounts they have been charged. The host is responsible for determining and remitting any applicable indirect taxes that are applicable to the price charged to attendees, if Zoom is not required to collect and remit these taxes on the price charged to attendees.

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 whether there are any specific rules for Electronically Supplied Services (ESS) in the location where the Host is based.

There are specific VAT rules for the Zoom Events subscription in every country, as well as obligations and exemptions that may apply to you depending on where you live. For more information for your country, please refer to the relevant FAQ for the country where you live.

It is important to note that Zoom Events subscription and ticket charges to attendees are two distinct supplies and therefore, a VAT/GST charge may be charged to the Host relating to the subscription to Zoom Events as well as any VAT/GST collected by the Host or Zoom for the sale of tickets.

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

Various indirect tax rules apply to marketplaces based on a number of factors, and some of these factors can be directly attributed to the host/attendee’s VAT or GST registration, for example. Zoom will calculate the tax on your ticket purchase at the time of the transaction if you do not provide them with a valid VAT or GST number. In the event that Zoom will not be able to determine, calculate and remit the tax on the ticket purchase, Zoom will use the details provided to them at the time of the transaction. In order to ensure the accuracy of your details, it is your responsibility to make sure they are updated. Any changes to your location, billing details or VAT registration status will only affect future transactions; they will not affect historic transactions.

Will Zoom provide a VAT invoice?

The ticket purchaser will be provided with a VAT invoice (“invoice”) whenever Zoom is required to calculate, determine and remit VAT/GST on sales made via Zoom Events, or when Zoom is otherwise required by law to do so. As soon as the ticket purchase has been completed, an invoice will be sent via email to the purchaser within two days.

This invoice will be based on the details provided by you in the Zoom Events billing portal at the time of the ticket purchase. Those details will be displayed on the invoice along with your VAT number (if applicable). Several things that appear on the invoice, such as the address and VAT registration number (if applicable), cannot be changed once the ticket has been purchased.

Ticket purchasers will not be provided with an invoice from Zoom for any sales that are made through Zoom Events if the Host is required to calculate, determine, and remit VAT on the sale.

Disclaimer

There is something unique about every host and attendee, and their tax circumstances are also unique. In the following document, the information should not be regarded as tax advice, but rather as an overview of relevant tax rules relating to Zoom Events and should not be considered as tax advice. The host of a Zoom Event is responsible for ensuring compliance with all applicable indirect and non-indirect tax liabilities arising from any sales made during the Zoom Event, which Zoom will collect and remit in accordance with the specific marketplace rules. However, Zoom will collect and remit VAT/GST on behalf of the host where required.

As Zoom cannot provide you with tax advice that is customized to your specific situation, we strongly recommend speaking with a professional tax advisor in order to obtain tailored advice for your individual situation.

Region and country-specific guidelines

Argentina

During your tenure as a Zoom Event host, you are responsible for determining, calculating, and remitting VAT on sales you make to attendees in Argentina through Zoom Events. I would like to emphasize that this applies to both hosts located in Argentina and hosts located outside of Argentina.

Australia

Hosts located in Australia

The Zoom Events Host Terms indicate that if you are a host located in Australia, Zoom is deemed as an Electronic Distribution Platform in Australia for GST purposes, according to the written agreement in the Zoom Events Host Terms. In order to determine, calculate, and report GST to the Australian Tax Authorities (ATO) on sales made via Zoom Events to attendees in Australia, Zoom is responsible for determining, calculating, and remitting GST.

Hosts located outside of Australia

In the case that you are a host who is not located in Australia, Zoom is considered to be an Electronic Distribution Platform by the Australian Tax Authority (ATO) and is therefore responsible for determining, calculating, and remitting GST on sales that are made via Zoom Events to non-GST registered attendees in Australia, in accordance with Australian GST legislation.

Brazil

It is your responsibility as a host to determine, calculate, and remit VAT on all sales made via Zoom Events to Brazilian attendees that are made to them. Both Brazilian hosts as well as hosts located outside of Brazil are affected by this restriction in the same way.

Canada

Federal

The Zoom Events Host Terms state that Zoom will be the party responsible for the collection and remittance of GST/HST as per the terms of the host agreement. This means that Zoom will be responsible to determine, calculate, and remit GST/HST on sales made to attendees in Canada as well as to the government. There is no difference whether you are established in Canada, registered with the government, and deemed to be carrying on business in Canada.

Quebec

A Zoom Events Terms of Use stipulates that Zoom has chosen to designate itself as the party responsible for collecting and remitting the QST in Quebec, in accordance with Zoom’s Terms of Use. Therefore, Zoom is responsible for determining, calculating, and remitting the Quebec Sales Tax (QCST) (in addition to GST/HST, where applicable) on all sales to attendees in Quebec. In other words, even if you run a business in Quebec, you are not required to register with the province, nor do you have to be registered, to do so.

British Columbia

It is the responsibility of the host to register with the British Columbia PST as a collector

It is your responsibility, as a host who is registered as a collector for the purposes of British Columbia PST, to determine, calculate, and remit the PST that is due when sales are made via Zoom Events to attendees in British Columbia.

Non-registered hosts who are not collecting British Columbia PST on behalf of their guests

The host is responsible for determining, calculating, and remitting BC PST (in addition to GST/HST, as applicable) if you are in British Columbia and not registered as an individual collecting British Columbia PST, whichever is applicable, on any sales made via Zoom Events to attendees in British Columbia. The following applies regardless of whether you live in British Columbia or outside of it.

Manitoba

As a host in Manitoba, it is your responsibility to determine, calculate, and remit PST on sales made via Zoom Events to Manitoba attendees, according to the current legislation. I would like to emphasize that this applies to both Manitoban hosts as well as hosts from outside Manitoba.

Saskatchewan

Zoom is responsible for determining, calculating, and remitting PST (in addition to GST/HST, if applicable) on sales made via Zoom Events to Saskatchewan attendees in accordance with the specific tax laws of the province. No matter whether or not you are a host located in Saskatchewan, or whether or not you are a host located outside of Saskatchewan, this rule applies to all hosts regardless of whether or not they are registered for the PST.

Chile

It is your responsibility as a host to determine, calculate, and remit VAT (Value Added Tax) on sales made via Zoom Events to Chileans. Both Chilean and non-Chilean hosts are affected by this, since there are both hosts and a host located in Chile.

Colombia

It is the responsibility of the host to determine, calculate, and remit the VAT on all sales made via Zoom Events to Colombian attendees during your event. Both Colombian hosts and non-Colombians can use this service. It does not matter if you are a Colombian or not Colombian host.

European Union (EU)

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

Live events

It is important to note that in terms of VAT registration in the EU, the term “Live Events” refers to paid Zoom Events that are live broadcast in real time to attendees.

It is your responsibility as a host to determine, calculate, and remit VAT on any Live Events sold via Zoom Events to attendees in the European Union. I would like to emphasize that this applies both to hosts based in the EU and those based outside of the EU.

OnDemand events

According to tax regulations, “OnDemand Events” are defined as paid Zoom Events which are prerecorded and involve minimal amounts of human involvement for VAT purposes. The term does not include scenarios that may arise later on in the future in which attendees of a live event would be able to access the event for no additional cost beyond what the attendee had to pay for admission to the live event itself.

Due to the specific VAT laws in the EU and the Zoom Events platform, Zoom is responsible for determining, calculating, and remitting VAT to the appropriate taxing authority on all sales of OnDemand Events held via Zoom Events to attendees in the EU as required by EU VAT law. When supplying OnDemand Events to attendees in the EU via Zoom Events, you do not need to calculate and remit EU VAT separately in relation to the supplies you make to them.

Hosts located in France

A Zoom host based in France must report their revenues to the French tax authorities on an annual basis if they wish to receive a refund, which includes:

• The operators i.e. Zoom’s, legal name, address of head office, EU VAT registration or tax identification number

• We need your name, address, and email address in order to process your request

• The VAT number of your EU member state (if it is available), otherwise, the tax identification number of your member state

• It is important for the host to specify whether he is a professional user (business) or a non-professional user (individual)

• Transactions in the Eurozone in terms of number and value

According to Zoom’s requirements, we will also send you a statement every year containing the same information that we provide during the year.

Please be reminded that you are required to comply with all tax and social security legislation according to BOI-BIC-DECLA-30-70-40-10. Specific information can be found at the following link:

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

In the case that you are a Zoom Events host located in Indonesia, it is your responsibility to determine, calculate, and remit VAT on sales you make to attendees in Indonesia through Zoom Events.

Hosts located outside of Indonesia

It is a responsibility of Zoom, as a host, to determine, calculate, and remit the VAT to the Indonesian tax authorities on sales made via Zoom Events to attendees located in Indonesia, if you are located outside of Indonesia. Zoom Events does not require you to calculate and remit Indonesian VAT separately to the Indonesian government for sales made via Zoom Events to customers in Indonesia.

Japan

As a host, it is your responsibility to determine, calculate, and remit JCT on sales that have been made to attendees in Japan through Zoom Events. Whether you are a Japanese host or an overseas host, this applies both to you if you are located in Japan or if you are located abroad.

Kingdom of Saudi Arabia (KSA)

Hosts located in Kingdom of Saudi Arabia (KSA)

If you are a Zoom Events host, it is your responsibility to determine, calculate, and remit VAT on sales made via Zoom Events in the Kingdom of Saudi Arabia to attendees.

Hosts located outside of Kingdom of Saudi Arabia (KSA)

As a result of the specific VAT rules and regulations in KSA, Zoom is responsible for determining, calculating, and remitting VAT on sales that have been made via Zoom Events to attendees in KSA. In relation to sales made to customers in KSA via Zoom Events, you are not required to calculate and remit KSA VAT separately in regards to those sales.

Malaysia

As a result of Malaysia’s specific rules for the assessment of service tax on digital services (DST) on sales made via Zoom Events to attendees in Malaysia, Zoom is responsible to determine, calculate, and remit Service Tax on Digital Services (DST) on each sale made via Zoom Events. The Malaysian DST does not need to be calculated and remitted separately for sales of Zoom Events to Malaysian customers via Zoom Events, as this is not necessary. As a host, you will be able to do so regardless of whether you do so from within Malaysia or from outside the country.

Mexico

Hosts located in Mexico

Non-Mexican enterprise Host without a Mexican TAX ID

It is Zoom’s responsibility to determine, calculate, and remit VAT to the Mexican tax authorities on sales made via Zoom Events to attendees worldwide where the host is located in Mexico but does not have a Mexican tax identification number. This is due to specific Mexican VAT laws.

The above applies to both locations where the attendee will be residing inside Mexico or when the attendee will be residing outside of Mexico. You or Zoom may also be required to additionally collect and remit VAT/GST in the country where the attendee is located in order to avoid “double taxation”. However, depending on the location of the attendee, this may result in “double taxation”. I would recommend that you refer to the relevant section within this FAQ document in order to obtain more detail regarding the applicable tax rules and whether Zoom or you are required to collect and remit VAT/GST where your attendee is located.

Non-Mexican enterprise Host with a Mexican TAX ID

The Mexican VAT laws state that Zoom is responsible for calculating, charging and collecting VAT on sales made via Zoom Events to attendees throughout the world if you are a host in Mexico and have a Mexican tax ID. As the organizer of the event, Zoom is responsible for calculating, charging, and collecting VAT from the attendee. However, in accordance with Mexican law, Zoom is required to remit only 50% of the VAT charged to the Mexican tax authorities. It is expected that the Host will receive the remaining 50% of the tax collected. This portion of the VAT collected must be remitted by the host to the Mexican tax authorities after it has been collected.

We would like to make it clear that the above applies both to attendees who are located within Mexico and those who are located outside of Mexico. You or Zoom may also need to collect and remit in addition to VAT or GST, depending on the location of the attendee, which in turn could result in “double taxation” depending on where the customer is located in his or her country. In regards to the specific details relating to the tax rules that apply to your attendees, and whether you or Zoom is required to collect and remit VAT/GST where your attendees are located, please refer to the relevant section within this article.

Mexican enterprise taxpayer Hosts

For the purposes of determining, calculating, and remitting VAT to the Mexican tax authorities, Zoom is responsible for determining, calculating, and remitting VAT on sales made via Zoom Events that are made to attendees across the globe if you are a host located in Mexico and are a Mexican enterprise taxpayer.

As a reminder, the above applies both to attendees who are located within Mexico as well as attendees who are located outside of Mexico. It is also possible that you or Zoom will also be required to collect and remit VAT/GST for the country in which the customer is located, according to the location of the attendee, which may constitute “double taxation”. Please refer to the relevant section within this FAQ document if you are seeking more information regarding the applicable tax rules and whether you are required or Zoom is required to collect and remit VAT/GST where your attendee resides.

Mexico Income Tax (ISR) Withholding

Upon receiving tickets through Zoom Events, Zoom is required to withhold and remit income taxes (“Impuesto Sobre la Renta” – ISR) from certain Mexican hosts to accompany the ticket sale, in accordance with Mexican tax regulations. It is important to note that the rates that are applicable depend on whether you provide them with a valid taxpayer identification number (Registro Federal de Contribuyentes – “RFC”).

How does Zoom determine where a Host is located?

I would recommend reading the article How does Zoom determine where a host is located? for more details.

What is an RFC?

Zoom analyzes the RFC which is the Federal Taxpayer’s Registration in order to determine the correct application of ISR withholding based on the information provided by the player. It is recommended that you visit the website of the Mexican Government for more information on RFC registration. We recommend that you consult with a tax professional if you have any further questions.

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

When you act as a local host from Mexico, making sales via Zoom Events, Zoom will be required to withhold ISR on any ticket sales you make to attendees around the world if you are an individual host in Mexico. If you provide a valid 13 digit RFC to the government, you will be considered an individual for purposes of ISR.

As a business host located in Mexico who makes sales through Zoom Events, Zoom Events is not required to withhold any ISR on ticket sales that you make to attendees from all over the world if you are a business host. As soon as you provide a 12-digit RFC that is valid for your organization, you will be considered a business for the purposes of ISR.

As part of the validation process, Zoom validates the RFCs provided by Mexican hosts in real-time* against the Mexican database for validating RFCs. Providing an invalid RFC or not providing an RFC will result in you not being considered a registered taxpayer, and therefore not providing an RFC will result in you not being eligible for ISR.

What is the applicable rate?

What amount is ISR calculated on?

It is expected that the ISR will be calculated based on the sales of tickets less any indirect taxes levied by Mexico or by the country of the attendee. It is suggested that you refer to the relevant section of this FAQ for more information on how to determine the indirect taxes applicable based on where your attendee is located.

How do I know how much ISR has been withheld?

As part of Zoom’s service, a Comprobante Fiscal Digital por Internet (CFDI) will be emailed on a monthly basis to those Mexican hosts that are set up to receive it detailing the taxes withheld by Zoom. As you can see, the CFDI details both the VAT withheld by Zoom as well as the ISR withheld by Zoom, depending on the situation. After the end of the respective calendar month, the CFDI will be provided by the 5th working day following that date.

Hosts located outside of Mexico

Since Mexican VAT law is specific, Zoom is in charge of determining, calculating, and remitting VAT to the Mexican tax authorities on sales made via Zoom Events to attendees in Mexico, even if the host is outside of Mexico, in order to comply with Mexican VAT law. If you are supplying attendees in Mexico with goods and services via Zoom Events, you do not have to calculate and remit Mexican VAT separately.

Moldova

Hosts located in Moldova

There are certain steps that must be followed if you are a host located in Moldova. These steps include determining, calculating, and remitting VAT on any sales made via Zoom Events to Moldovan attendees.

Hosts located outside of Moldova

You are responsible for determining, calculating, and remitting VAT to the Moldovan tax authorities if you are a host located outside of Moldova. Zoom is responsible for determining, calculating, and remitting VAT on sales that you make through Zoom Events to attendees located in Moldova. It is not necessary for you to calculate and remit the Moldovan VAT separately for sales made via Zoom Events to customers in Moldova.

New Zealand

The Inland Revenue (New Zealand Tax Authorities) requires Zoom to determine, calculate, and remit GST to the Inland Revenue (New Zealand Tax Authorities) on sales made via Zoom Events to attendees in New Zealand in accordance with specific laws in New Zealand.

Norway

Live events

It is important to note that the term “Live Events” is used by Norwegian VAT purposes in relation to Zoom Events that are hosted live to attendees in real time and in which there is more than minimal interaction between the host and the attendees.

During your role as a host, you will be responsible for determining, calculating, and remitting VAT on all sales of live events made through Zoom Events in Norway to attendees. Both of these conditions apply to hosts located in Norway and hosts located outside of Norway, regardless of where they are located.

OnDemand events

In the context of VAT, the term “OnDemand Events” refers to Zoom Events that are pre-recorded and involve as little human input as possible. The requirements here do not encompass scenarios in which a live event is later made available for no additional cost to attendees than the cost of admission to the live event itself, in addition to what attendees already paid for admission to the live event.

Considering specific Norwegian VAT regulations, Zoom is solely responsible for determining, calculating, and remitting VAT on sales of OnDemand Events made via Zoom Events that are made to attendees in Norway. If you happen to be a host located in Norway or if you happen to be a host located outside of Norway, this rule will apply to both.

Russia

It is your responsibility as a Zoom Events host to determine, calculate, and remit VAT on sales made via Zoom Events to attendees in Russia. It does not matter whether you are a host located in Russia or if you are a host located somewhere else in the world.

Singapore

Live events

A “Live Event” is considered to be a paid Zoom Event by GST purposes as they are live and involve a host and attendee interacting in real-time during the event.

In your role as a host, it is your responsibility to determine, calculate, and remit GST on the sales of Live Events you make via Zoom Events to attendees in Singapore, as well as the receipt of payments. I would like to emphasize that this applies both to hosts located in Singapore and hosts located outside of Singapore.

OnDemand events

According to GST regulations, the term “OnDemand Events” refers to events that are paid and are pre-recorded while requiring minimal human intervention during the event. It is important to note, however, that this does not include scenarios in which a live event has been made later available to attendees free of charge over and above the ticket price they paid for admission to the live event.

Hosts located in Singapore

The on-demand event host located in Singapore is responsible for determining, calculating, and remitting GST on all sales made via Zoom Events to attendees residing in Singapore if they are attending an on-demand event you are hosting.

Hosts located outside of Singapore

Sales to non-GST registered attendees

Zoom is responsible for determining, calculating, and remitting GST to the Singaporean tax authorities on all sales of OnDemand Events made through Zoom Events made to non-GST registered attendees in Singapore when you are a Host located outside of Singapore. When selling OnDemand Events via Zoom Events to non-GST registered customers in Singapore, you do not have to calculate and remit GST separately on the sales of OnDemand Events to these customers.

Sales to GST registered Attendees

In the event you are a Host located outside of Singapore and are selling OnDemand Events via Zoom Events to GST registered attendees in Singapore, you will be responsible for determining, calculating, and remitting GST on the sale of OnDemand Events that are made via Zoom Events to those who are GST registered in Singapore. The attendee may have to self-assess for GST under the “reverse charge” mechanism, which means that the attendee may wish to self-report the GST.

South Africa

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

If you are residing in South Africa or are registered for VAT in South Africa under the rules for Electronically Supplied Services (ESS), then you have the responsibility of determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in South Africa if you are a host and are located in South Africa or are registered for VAT in South Africa.

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

As a host outside of South Africa who does not have a VAT registration with the government under the Electronically Supplied Services (ESS) rules, Zoom is responsible for calculating, remitting, and determining VAT on sales made via Zoom Events to attendees in South Africa if you are not registered for VAT in South Africa. In relation to sales via Zoom Events to customers in South Africa, you do not have to calculate and remit South African VAT separately from any other VAT.

South Korea

Hosts located in South Korea

It is the host’s responsibility to determine, calculate, and remit VAT if the sales made via Zoom Events to attendees in South Korea are made by them. In such a case, the host is responsible for determining, calculating, and remitting VAT.

Hosts located outside of South Korea

You are responsible for determining, calculating, and remitting VAT to the South Korean tax authorities 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. The VAT that is charged to customers in South Korea via Zoom Events does not need to be calculated and remitted separately from the VAT charged to customers in South Korea via Zoom Events.

Switzerland & Liechtenstein

It is your responsibility as a host to determine, calculate, and remit VAT on sales made via Zoom Events in Switzerland and Liechtenstein to those attending the event. As a host in Switzerland/Liechtenstein, this applies equally to hosts who are located outside of Switzerland/Liechtenstein, as well as hosts who are located within Switzerland/Liechtenstein.

Turkey

Since there are specific VAT rules in Turkey, Zoom is responsible for creating, calculating, and remitting VAT on sales made to Turkish attendees via Zoom Events as a result of these specific VAT rules. In this case, it does not matter whether you are a host who is located in Turkey or if you are a host who is located outside of Turkey.

United Arab Emirates (UAE)

In your role as a host, it’s your responsibility to determine, calculate, and remit VAT for sales made via Zoom Events to UAE attendees. The above statement applies to both hosts based in the UAE as well as those who are based outside of the UAE.

United Kingdom

Live events

As far as UK VAT is concerned, the term “Live Events” refers to paid Zoom Events which are broadcast live in real time to attendees as part of an event.

Hosts who are hosting Live Events through Zoom Events in the UK are responsible for determining, calculating, and remitting VAT on sales made to attendees via Zoom Events in the UK as part of the Live Event. Whether you are a host from the UK or a host from outside the UK, the following information applies to you both.

OnDemand events

According to tax regulations, “OnDemand Events” are defined as paid Zoom Events which are prerecorded and involve minimal amounts of human involvement for VAT purposes. The term does not include scenarios that may arise later on in the future in which attendees of a live event would be able to access the event for no additional cost beyond what the attendee had to pay for admission to the live event itself.

Sales to non-VAT registered UK customers

OnDemand Events as well as Zoom Events may be sold to non-UK VAT registered attendees in the UK, however due to UK VAT laws, Zoom is responsible for determining, calculating, and remitting VAT to the UK tax authorities with respect to OnDemand Events to non-UK VAT registered attendees in the UK. OnDemand Events that you provide to UK customers who are not registered for VAT in the UK do not require you to calculate and remit VAT separately in relation to the supplies of those events, whether you are a UK host or a non-UK host. This applies both if the host is located in the UK or is located outside of the UK.

Sales to VAT registered UK customers

OnDemand Events, which are made available via Zoom Events to VAT registered attendees in the UK, are subject to VAT and, as a host, you’re responsible for determining, calculating, and remitting VAT on those sales. It is important to bear in mind that this applies both to hosts based in the UK as well as hosts based elsewhere in the world. It is important to note that the attendee may be required to self-assess for UK VAT under the “reverse charge” mechanism should the event occur within the UK.

Appendix – Live Events Taxation Matrix

Please refer to Zoom Events’ Taxability Matrix for Live Events for more information. When considering the Zoom Events articles, it is important to take into account the matrix as well.

All content and images credit goes to https://support.zoom.us