This article covers:
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, pre-recorded event, hybrid event or in-person 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.
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.
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.
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. The exception to this is if the ticket is an in-person ticket for an event that takes place in Canada, in which case the ticket price will be treated as exclusive of indirect taxes even if the attendee is located outside of the US or Canada. 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.
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.
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.
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.
Indirect tax rules in respect of marketplaces can vary depending on a number of factors, which in the case of Zoom Events, includes whether tickets purchased are for virtual, hybrid, or in-person attendance. Any reference to virtual, hybrid, or in-person in this support article refers to the Ticket Type, unless otherwise stated.
No, the indirect tax rules applicable to sales of in-person ticket and virtual/hybrid tickets typically vary with respect to the place of supply and the party that is responsible for collection and remittance of indirect taxes.
For the purposes of Zoom Events, the sale of hybrid tickets is taxed in accordance with the rules applicable to virtual live events. Please refer to the region and country-specific guidelines for the applicable guidance on a per-country basis for sales of virtual and hybrid ticket types.
In relation to the sale of in-person tickets, as a host, you're responsible for determining, calculating, and remitting VAT, GST, or other applicable indirect taxes on sales made via Zoom Events to attendees globally with the exception of in-person tickets where the event takes place in Canada. For more information, please refer to the Canada section.
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.
Note: The region and country-specific guidelines below are in relation to the sale of virtual and hybrid tickets only, unless otherwise stated. For guidance in relation to the sale of in-person tickets, please refer to Are Virtual, Hybrid, and In-Person tickets subject to the same indirect tax rules?
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.
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.
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.
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.
Event hosts 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, (i) ticket purchases relating to virtual or hybrid tickets made by attendees via Zoom Events deemed to be located in Canada for GST/HST purposes, (ii) ticket purchases relating to in-person tickets made by attendees via Zoom Events where the event takes place in Canada and this address is made available to Zoom via Zoom Events. 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.
Event hosts 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, (i) ticket purchases relating to virtual or hybrid tickets made by attendees via Zoom Events deemed to be located in Canada for GST/HST purposes, (ii) ticket purchases relating to in-person tickets made by attendees via Zoom Events where the event takes place in Canada and this address is made available to Zoom via Zoom Events.
Event hosts 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, (i) ticket purchases relating to virtual or hybrid tickets made by attendees via Zoom Events deemed to be located in Quebec for QST purposes, (ii) ticket purchases relating to in-person tickets made by attendees via Zoom Events where the event takes place in Quebec and this address is made available to Zoom via Zoom Events. 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.
Event hosts 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, (i) ticket purchases relating to virtual or hybrid tickets made by attendees via Zoom Events deemed to be located in Quebec for QST purposes, (ii) ticket purchases relating to in-person tickets made by attendees via Zoom Events where the event takes place in Quebec and this address is made available to Zoom via Zoom Events.
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.
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.
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.
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.
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.
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.
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.
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.
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.
As per the Zoom Events Host Terms of Use, when used in the Zoom Events GST and VAT FAQs, “Zoom,” “we,” “us,” or “our” refers to the Zoom entity with whom you are contracting in your Service Agreement as defined in the Zoom Events Host Terms of Use. To this extent, please note that Zoom has multiple GST registrations in India:
In relation to your Zoom Events 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 ZVC, Inc. Note, the applicable Zoom entity is determined by the “Sold To” information as it relates to your underlying Zoom Events subscription and is not determined by the “Sold To” information provided in the Zoom Events platform.
This section applies where your Zoom Events subscription shows a “Sold To” country of India and is billed in INR.
As a host, where your Zoom Events subscription is supplied by ZVC India, you're responsible for determining, calculating, and remitting Indian GST on sales made via Zoom Events to attendees in India. This applies both if you are a host located in India or a host located outside of India.
This section applies where your Zoom Events subscription is not billed in INR.
Hosts located in India
If you are a Host located in India, you’re responsible for determining, calculating and remitting Indian GST on sales made via Zoom Events to attendees in India.
Hosts located outside of India
Sales to non-GST-registered attendees in India
Due to specific GST rules in India relating to non-resident platforms (such as ZVC, Inc.), if you are a Host located outside of India, Zoom is responsible for determining, calculating and remitting Indian GST on sales made via Zoom Events to non-GST registered attendees in India. You do not need to calculate and remit Indian GST separately in relation to sales via Zoom Events to non-GST registered customers in India.
Sales to GST-registered attendees in India
If you are a host located outside of India, you’re responsible for determining, calculating, and remitting GST on sales made via Zoom Events to GST-registered attendees in India. Please note, there may be an obligation for the attendee to self-assess for the GST under the "reverse charge" mechanism.
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.
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.
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.
As a host, you're responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in 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.
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.
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 support article.
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 support 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 support article.
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 support article.
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.
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.
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.
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.
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.
For Norwegian VAT purposes, the term "Live Events" relates to paid Zoom Events that 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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
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.
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.
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.
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.