Supporters who reside in certain countries or regions are subject to VAT collection. VAT (Value Added Tax) is a tax imposed on the consumption of goods and services.
When a supporter makes a payment to support a creator, VAT is applied to the support amount based on the tax laws of the supporter's country or region of residence.
Applicable countries and regions
VAT will be applied if the supporter is determined to reside in any of the following.
- All member countries of the European Union
If a supporter resides in one of the above regions, VAT will be applied to their payment.
This is because under the tax laws of the EU , digital services such as FANBOX are taxed in the country or region where the service is consumed (the supporter's country/region of residence). As a service provider, we are legally obligated to collect VAT in those jurisdictions.
How residency is determined
Whether VAT applies is automatically determined based on the payment method used by the supporter.
If the following information indicates that the supporter resides in one of the applicable regions, VAT will be automatically applied at the time of payment.
- The country/region where the credit card was issued
- The country/region of the PayPal account
Please also see the following articles.