Frequently asked questions about Zoom Scheduler GST and VAT

This support article relates solely to Goods and Services Tax (GST) and Value-Added Tax (VAT) with respect to fees that you charge to attendees through the Zoom Scheduler Stripe integration. This FAQ is not applicable to your purchase of Zoom Scheduler services from Zoom. If you have questions about VAT or GST for other Zoom services, please refer to our jurisdiction-specific VAT and GST FAQs for more detailed information based on your country.

Why is VAT relevant in relation to marketplaces?

Indirect tax rules for marketplaces can vary significantly depending on the seller's location, the attendee's location, and the status of either party (for example, business or non-business).

Under specific marketplace regulations, Zoom may be required to collect VAT, GST, or other indirect taxes on the amounts charged to attendees by sellers.

To determine when Zoom may be required to collect VAT or GST on these charges, please refer to the relevant section of this document based on the locations of both the seller and the attendee.

How does Zoom determine where I (the seller) am located?

Zoom determines a seller’s location based on the information provided in the Zoom billing portal at the time of the transaction. Indirect tax rules and the responsibilities for who collects and remits VAT vary depending on the seller's location. As such, it is important that the information in your Zoom billing portal is accurate.

To review and, if necessary, update your Zoom billing information, please follow the steps below based on where your billing portal is located in the left navigation menu of the Zoom web portal. Not sure how to identify where your billing portal is located? Learn how to locate your billing settings.

Billing portal under Plans and Billing

Sign in to the Zoom web portal.
In the navigation menu, click Plans and Billing, then Billing Management.
In the Contact Information section, click Edit.
Note: If you don’t see Contact information, click Add billing information.
If required, update the relevant information, then click Save.

Billing portal under Account Management

Sign in to the Zoom web portal.
In the navigation menu, click Account Management, then Billing.
Click the Billing Information tab.
To the right of Sold To Contact, click Edit.
If required, update the relevant information, then click Save.

Any changes made to your location, billing details, and/or VAT registration status will impact future transactions only, no changes will be made to historic transactions.

Zoom performs periodic validation checks of the seller’s VAT number to ensure that it remains valid. If, during these periodic validations, your VAT number is found to be no longer valid, Zoom may automatically update your account, which could impact your status (such as business/non-business) and applicable taxation.

How does Zoom determine where the attendee is located?

Zoom determines the attendee's location based on the "Sold To" address provided by the attendee at the time of booking. This information may be cross-referenced with other data, as required by the specific laws of each country.

Are host-set prices treated as tax-inclusive or tax-exclusive?

For fees charged to attendees located outside the US and Canada, the fee charged to attendees will be treated as inclusive of indirect taxes. This means the amounts remitted to you will be reduced by any taxes that Zoom is required to collect on the amounts charged to the attendees. Since this could affect the amount you receive, please consider the potential VAT and GST implications when setting your pricing.

Where Zoom is not required to collect and remit indirect taxes on the prices charged to attendees, sellers are responsible for determining, calculating and remitting applicable indirect taxes separately.

Disclaimer

Every seller and attendee has unique tax circumstances. The information in this document is intended as a general overview of relevant tax rules related to the Scheduler Stripe integration and should not be considered tax advice. Where Zoom is required to collect and remit VAT/GST based on specific marketplace rules, Zoom will do so; however, you are responsible for ensuring compliance with all other indirect and non-indirect tax obligations arising from sales made via the Scheduler Stripe integration.

Zoom cannot provide tax advice for your individual situation, so we strongly recommend consulting a professional tax advisor for tailored guidance.

Region and country-specific guidelines

Note: The region and country-specific guidelines below set out jurisdictions where Zoom may be required to collect and remit VAT/GST on your behalf. For any jurisdictions not mentioned below, as a seller, you are responsible for determining, calculating, and remitting applicable indirect taxes arising in relation to fees charged to those attendees.

Australia

Sellers located in Australia

Sellers located in Australia agree that Zoom, as an Electronic Distribution Platform, is responsible for determining, calculating, and remitting GST to the Australian Tax Office (ATO) in relation to Scheduler fees charged to attendees deemed to be located in Australia for GST purposes.

Sellers located outside of Australia

If you are a seller 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 Office (ATO) in relation to Scheduler fees charged to attendees deemed to be located in Australia for GST purposes.

Sharing Economy Reporting Regime (SERR)

The Sharing Economy Reporting Regime (SERR) requires Zoom, as an Electronic Distribution Platform, to report specific details about transactions that are connected with Australia to the Australian Taxation Office (ATO). Zoom must report details regarding fees charged to attendees that are “connected with Australia” for the following reporting periods:

1 July to 31 December – report must be submitted by 31 January of the following year.
1 January to 30 June – report must be submitted by 31 July of that year.

For Zoom Scheduler Stripe integration purposes, a fee is connected with Australia if:

You are a seller located in Australia - this is determined by the ‘Sold To’ address associated with your Zoom account.

Zoom is required to report the following information in relation to your supplies that are connected with Australia:

For individuals

Seller First Name
Seller Last Name
Seller Date of Birth
Seller Address, including city, state and postal code
Seller Phone number
Seller Email address
Financial account identifiers such as, your Stripe identification number to which payments are received
Gross income from sales, connected with Australia, made via the Scheduler Stripe integration on a quarterly basis, including any refunds for cancelled registrations.
GST amounts attributed to total income such as, where Zoom is required to collect and remit Australian GST on your behalf, this will be reported to the ATO.
Total number of registrations on a quarterly basis.

For businesses

Registered Business Name
Seller Trading Name (if applicable)
Your Australian Business Number (ABN)
Seller Address, including city, state, and postal code
Seller Phone number
Seller Email address
Financial account identifiers such as your Stripe identification number to which payments are received
Gross income from sales, connected with Australia, made via the Scheduler Stripe integration on a quarterly basis, including any refunds for cancelled registrations.
GST amounts attributed to total income, such as where Zoom is required to collect and remit Australian GST on your behalf, will be reported to the ATO.
Total number of registrations on a quarterly basis.

Learn how to verify or update your business information for the purposes of SERR.

Cameroon

Due to specific VAT rules in Cameroon, Zoom is responsible for determining, calculating, and remitting VAT on fees charged to attendees deemed to be located in Cameroon for VAT purposes. You do not need to calculate and remit Cameroon VAT separately in relation to fees charged to attendees deemed to be located in Cameroon for VAT purposes. This applies both if you are a seller located in Cameroon or a seller located outside of Cameroon.

Canada

Federal

Sellers located in Canada that are required to be registered for Goods and Services Tax / Harmonized Sales Tax (“GST/HST”), agree to enter into the election pursuant to Subsection 177 (1.1) of the Excise Tax Act (Canada) to jointly elect for Zoom, acting as agent for the purposes of GST/HST, to determine, calculate and remit GST/HST in relation to fees charged to attendees deemed to be located in Canada for G/HST purposes. Further, you hereby acknowledge that you have completed, signed, and returned Form GST506 to Zoom and that both parties to this election are jointly and severally liable for certain GST/HST obligations as specified under local laws.

Sellers that have not completed, signed, and returned Form GST506 hereby acknowledge that they are not resident in Canada, do not carry on business in Canada for the purposes of the Excise Tax Act, are not registered or required to be registered for GST/HST purposes in Canada and therefore acknowledge that Zoom will determine, calculate and remit GST/HST in relation to fees charged to attendees deemed to be located in Canada for G/HST purposes.

Quebec

Sellers located in Quebec that are required to be registered for Quebec Sales Tax (“QST”), agree to enter into the election pursuant to Section 41.0.1 of the Act respecting the Quebec Sales Tax (“AQST”) to jointly elect for Zoom, acting as agent for the purposes of QST, to determine, calculate and remit QST in relation to fees charged to attendees deemed to be located in Quebec for QST purposes. Further, you hereby acknowledge that you have completed, signed, and returned Form FP-2506-V to Zoom and that both parties to this election are jointly and severally liable for certain QST obligations as specified under local laws.

Sellers that have not completed, signed, and returned Form FP-2506-V hereby acknowledge that they are not resident in Quebec, are not registered or required to be registered for QST purposes in Canada and therefore acknowledge that Zoom will determine, calculate and remit QST in relation to fees charged to attendees deemed to be located in Quebec for QST purposes.

British Columbia

Sellers registered as collectors of British Columbia Provincial Sales Tax
If you are a seller registered as a collector for the purposes of British Columbia Provincial Sales Tax (“PST”), you're responsible for determining, calculating, and remitting PST on fees charged to attendees deemed to be located in British Columbia for PST purposes.
Sellers not registered as collectors of British Columbia Provincial Sales Tax
If you are a seller and are not registered as a collector for the purposes of British Columbia Provincial Sales Tax (“PST”), Zoom is responsible for determining, calculating, and remitting BC PST (in addition to GST/HST, as applicable) on fees charged to attendees deemed to be located in British Columbia for PST purposes.

Manitoba

Under current legislation, as a seller, you're responsible for determining, calculating, and remitting Retail Sales Tax (“RST”) on fees charged to attendees deemed to be located in Manitoba for RST purposes. This applies both if you are a seller located in Manitoba or a seller located outside of Manitoba.

Saskatchewan

Due to specific Saskatchewan tax law, Zoom is responsible for determining, calculating, and remitting Provincial Sales Tax (“PST”) (in addition to GST/HST, as applicable) on fees charged to attendees deemed to be located in Saskatchewan for PST purposes. This applies both if you are a seller located in Saskatchewan or a seller located outside of Saskatchewan and regardless of your PST registration status.

Egypt

Due to specific VAT rules in Egypt, Zoom is responsible for determining, calculating, and remitting VAT on fees charged to attendees deemed to be located in Egypt for VAT purposes. You do not need to calculate and remit Egyptian VAT separately in relation to fees charged to attendees deemed to be located in Egypt for VAT purposes. This applies both if you are a seller located in Egypt or a seller located outside of Egypt.

India

As per the Zoom Terms of Service, when used in the Zoom Scheduler Stripe registration VAT and GST FAQs, “Zoom,” “we,” “us,” or “our” refers to the Zoom entity with whom you are contracting in your Agreement as defined in the Zoom Terms of Service. To this extent, please note that Zoom has multiple GST registrations in India:

Zoom Communications, Inc. - registered as a supplier of Online Information and Data Retrieval Services (“OIDAR services”); and
ZVC India Private Limited (“ZVC India”) - registered as a regular taxpayer.

In relation to your Zoom Scheduler subscription, if the “Sold To” country is India and the billing currency is Indian Rupees (INR), you will be supplied through ZVC India. Otherwise, you will be supplied through Zoom Communications, Inc.

ZVC India Private Limited (“ZVC India”)

Note: This section applies where your Zoom Scheduler subscription shows a “Sold To” country of India and is billed in INR.

As a seller, where your Zoom Scheduler subscription is supplied by ZVC India, you're responsible for determining, calculating, and remitting Indian GST in relation to fees charged to attendees deemed to be located in India for GST purposes. This applies both if you are a seller located in India or a seller located outside of India.

Zoom Communications, Inc.

Note: This section applies where your Zoom Scheduler subscription is not billed in INR.

Sellers located in India

If you are a seller located in India, you’re responsible for determining, calculating and remitting Indian GST in relation to fees charged to attendees deemed to be located in India for GST purposes.

Sellers located outside of India

Sales to non-GST-registered attendees in India
Due to specific GST rules in India relating to non-resident platforms, if you are a seller located outside of India, and you sell to non-GST-registered attendees in India, Zoom is responsible for determining, calculating and remitting Indian GST in relation to fees charged to attendees deemed to be located in India for GST purposes. You do not need to calculate and remit Indian GST separately in relation to fees charged to attendees deemed to be located in India for GST purposes.
Sales to GST-registered attendees in India
If you are a seller located outside of India, and you sell to GST-registered attendees in India, you’re responsible for determining, calculating, and remitting any GST in relation to fees charged to attendees deemed to be located in India for GST purposes. Please note, there may be an obligation for the registrant to self-assess for the GST under the "reverse charge" mechanism.

Malaysia

Due to specific rules in Malaysia, Zoom is responsible for determining, calculating, and remitting Digital Services Tax (“DST”) on fees charged to attendees deemed to be located in Malaysia for DST purposes. You do not need to calculate and remit Malaysian DST separately in relation to fees charged to attendees deemed to be located in Malaysia for DST purposes. This applies both if you are a seller located in Malaysia or a seller located outside of Malaysia.

Kingdom of Saudi Arabia (KSA)

Sellers located in Kingdom of Saudi Arabia (KSA)

As a seller, you're responsible for determining, calculating, and remitting VAT on fees charged to attendees deemed to be located in KSA for VAT purposes.

Sellers 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 fees charged to attendees deemed to be located in KSA for VAT purposes. You do not need to calculate and remit KSA VAT separately in relation to fees charged to attendees deemed to be located in KSA for VAT purposes.

Republic of Moldova

Sellers located in Moldova

As a seller, you're responsible for determining, calculating, and remitting VAT on fees charged to attendees deemed to be located in Moldova for VAT purposes.

Sellers located outside of Moldova

Due to specific VAT rules in Moldova, Zoom is responsible for determining, calculating, and remitting VAT on fees charged to attendees deemed to be located in Moldova for VAT purposes. You do not need to calculate and remit Moldovan VAT separately in relation to fees charged to attendees deemed to be located in Moldova for VAT purposes.

New Zealand

Due to specific GST rules in New Zealand, Zoom is responsible for determining, calculating, and remitting GST on fees charged to attendees deemed to be located in New Zealand for GST purposes. You do not need to calculate and remit New Zealand GST separately in relation to fees charged to attendees deemed to be located in New Zealand for GST purposes.

Nigeria

Due to specific VAT rules in Nigeria, Zoom is responsible for determining, calculating, and remitting VAT on fees charged to attendees deemed to be located in Nigeria for VAT purposes. You do not need to calculate and remit Nigerian VAT separately in relation to fees charged to attendees deemed to be located in Nigeria for VAT purposes. This applies both if you are a seller located in Nigeria or a seller located outside of Nigeria.

Singapore

Sellers located in Singapore

As a seller, you're responsible for determining, calculating, and remitting GST on fees charged to attendees deemed to be located in Singapore for GST purposes.

Sellers 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 fees charged to attendees deemed to be located in Singapore for GST purposes, where they are not registered for GST. You do not need to calculate and remit GST separately in relation to fees charged to non-GST registered attendees deemed to be located in Singapore for GST purposes.

Sales to GST registered attendees
As a seller, you're responsible for determining, calculating, and remitting any GST on fees charged to attendees deemed to be located in Singapore for GST purposes, where they are registered for GST in Singapore. Please note, there may be an obligation for the registrant to self-assess for the GST under the "reverse charge" mechanism.

South Korea

Sellers located in South Korea

As a seller, you're responsible for determining, calculating, and remitting VAT on fees charged to attendees deemed to be located in South Korea for VAT purposes.

Sellers located outside of South Korea

Due to specific VAT rules in South Korea, Zoom is responsible for determining, calculating, and remitting VAT to the South Korean tax authorities on fees charged to attendees deemed to be located in South Korea for VAT purposes. You do not need to calculate and remit South Korean VAT separately in relation to fees charged to attendees deemed to be located in South Korea for VAT purposes.