Country specific VAT regulations for purchases from outside the European union


India and Australia

On July 1, 2017, Australian and Indian tax law changes have been implemented for non-resident sellers of electronic services or digitally downloadable products/services: in order to be compliant with these legal requirements, Digital River has started to collect an Australian Goods and Services Tax (GST) of 10% and an Indian GST of 18% (increase from previous 15% Sales Tax) for all sales to shoppers located in the respective countries.

Russia

Starting February 1, 2017, Russia tax law changes apply for non-resident sellers of electronic services or digitally downloadable products/services: in order to be compliant with these legal requirements, Digital River will collect a Russia VAT of 18% for all sales to shoppers located in Russia.

New Zealand

GST-registered sellers must collect GST 15% in New Zealand. Digital River GmbH is officially GST-registered in New Zealand with the GST number 120-869-086. The collected tax will remitted to New Zealand's tax authorities. In case the customer is GST-exempt, customers need to purchase with tax and then provide the GST Exemption Certificate for Shareit to issue a GST-Refund.

USA

When purchasing via Share-it a customer in the USA is buying not directly from tmssoftware.com but from Digital River GmbH, based in Germany but owned by Digital River Inc. in the USA.

Digital River GmbH has recently started to collect sales tax in some states that now require sales tax on remote sellers solely due to their affiliation to a group who has a member that collect sales tax in that state. Digital River GmbH is related to DR MyCommerce Inc. and Digital River Inc. - US companies that collect sales tax in these states.

If the customer is tax exempt for a partical state, the customer would need to purchase with sales tax and submit the tax exemption certificate after the purchase so we can refund the tax. Alternatively, if the customer intends to purchase regularly from tmssoftware.com, a customer account can be created and be set as "tax exempt" by submitting the tax exemption certificate after the customer account has been created.

Japan and Korea

In 2016 we added the new Consumption Tax in Japan, and VAT in Korea.