Предельные показатели дистанционных

продаж: 2019-08-22

Canada

Turnover threshold - 30,000 CAD
Standard GST rate - 5% + provincial rate
Measurement period - rolling 12 month period

Chile

Turnover threshold - n/a
Standard VAT rate - 19%
Measurement period - n/a

Argentina

Turnover threshold - n/a
Standard VAT rate - 21%
Measurement period - rolling 12 month period

Austria

Turnover threshold - 35,000 EUR
Standard VAT rate - 20%
Measurement period - rolling 12 month period

Australia

Turnover threshold - 75,000 AUD
Standard GST rate - 10%
Measurement period - rolling 12 month period

Bahrain

Turnover threshold - n/a
Standard VAT rate - 5%
Measurement period - n/a

Belarus

Turnover threshold - nill
Standard VAT rate - 20%
Measurement period - rolling 12 month period

Belgium

Turnover threshold - 35,000 EUR
Standard VAT rate - 21%
Measurement period - rolling 12 month period

Brazil

Turnover threshold - n/a
Standard VAT rate - 17%
Measurement period - n/a

Bulgaria

Turnover threshold - 70,000 BGN
Standart VAT rate - 20%
Measurement period - rolling 12 month period

China

Turnover threshold - 5,000,000 CNY
Standard VAT rate - 16%
Measurement period - rolling 12 month period

Cyprus

Turnover threshold - 35,000 EUR
Standard VAT rate - 19%
Measurement period - rolling 12 month period

Colombia

Turnover threshold - n/a
Standard VAT rate - 19%
Measurement period - n/a

Croatia

Turnover threshold - 270,000 HRK
Standart VAT rate - 25%
Measurement period - rolling 12 month period

Czech Republic

Turnover threshold - 1,140,000 CZK
Standard VAT rate - 21%
Measurement period - rolling 12 month period

Denmark

Turnover threshold - 280,000 DKK
Standard VAT rate - 25%
Measurement period - rolling 12 month period

Estonia

Turnover threshold - 35,000 EUR
Standard VAT rate - 20%
Measurement period - rolling 12 month period

Finland

Turnover threshold - 35,000 EUR
Standard VAT rate - 24%
Measurement period - rolling 12 month period

France

Turnover threshold - 35,000 EUR
Standard VAT rate - 20%
Measurement period - rolling 12 month period

Germany

Turnover threshold - 100,000 EUR
Standart VAT rate - 19%
Measurement period - rolling 12 month period

Greece

Turnover threshold - 35,000 EUR
Standart VAT rate - 24%
Measurement period - rolling 12 month period

Hungary

Turnover threshold - 35,000 EUR
Standart VAT rate - 27%
Measurement period - rolling 12 month period

Iceland

Turnover threshold - 2,000,000 ISK
Standard VAT rate - 24%
Measurement period - rolling 12 month period

India

Turnover threshold - n/a
Standard VAT rate - 18%
Measurement period - n/a

Ireland

Turnover threshold - 35,000 EUR
Standard VAT rate - 23%
Measurement period - rolling 12 month period

Italy

Turnover threshold - 35,000 EUR
Standard VAT rate - 22%
Measurement period - rolling 12 month period

Japan

Turnover threshold - 1,000,000 JPY
Standard VAT rate - 8%
Measurement period - rolling 12 month period

Latvia

Turnover threshold - 35,000 EUR
Standard VAT rate - 21%
Measurement period - rolling 12 month period

Lithuania

Turnover threshold - 35,000 EUR
Standart VAT rate - 21%
Measurement period - rolling 12 month period

Luxembourg

Turnover threshold - 100,000 EUR
Standart VAT rate - 17%
Measurement period - rolling 12 month period

Malta

Turnover threshold - 35,000 EUR
Standart VAT rate - 18%
Measurement period - rolling 12 month period

Netherlands

Turnover threshold - 100,000 EUR
Standard VAT rate - 21%
Measurement period - rolling 12 month period

New Zeland

Turnover threshold - 60,000 NZD
Standard VAT rate - 15%
Measurement period - rolling 12 month period

Norway

Turnover threshold - 50,000 NOK
Standard VAT rate - 25%
Measurement period - rolling 12 month period

Poland

Turnover threshold - 160,000 PLN
Standard VAT rate - 23%
Measurement period - rolling 12 month period

Portugal

Turnover threshold - 35,000 EUR
Standard VAT rate - 23%
Measurement period - rolling 12 month period

Romania

Turnover threshold - 118,000 RON
Standard VAT rate - 19%
Measurement period - rolling 12 month period

Russia

Turnover threshold - n/a
Standard VAT rate - 20%
Measurement period - n/a

Saudi Arabia

Turnover threshold - n/a
Standard VAT rate - 5%
Measurement period - n/a

Serbia

Turnover threshold - 8,000,000 RSD
Standard VAT rate - 20%
Measurement period - rolling 12 month period

Slovakia

Turnover threshold - 35,000 EUR
Standard VAT rate - 20%
Measurement period - rolling 12 month period

Slovenia

Turnover threshold - 35,000 EUR
Standard VAT rate - 22%
Measurement period - rolling 12 month period

South Africa

Turnover threshold - 1,000,000 ZAR
Standard VAT rate - 15%
Measurement period - rolling 12 month period

South Korea

Turnover threshold - n/a
Standard VAT rate - 10%
Measurement period - n/a

Spain

Turnover threshold - 35,000 EUR
Standard VAT rate - 21%
Measurement period - rolling 12 month period

Sweden

Turnover threshold - 320,000 SEK
Standard VAT rate - 25%
Measurement period - rolling 12 month period

Switzerland

Turnover threshold - 100,000 CHF
Standard VAT rate - 7,7%
Measurement period - rolling 12 month period

Turkey

Turnover threshold - n/a
Standard VAT rate - 18%
Measurement period - n/a

United Arab Emirates

Turnover threshold - n/a
Standard VAT rate - 5%
Measurement period - n/a

Uruguay

Turnover threshold - n/a
Standard VAT rate - 22%
Measurement period - n/a

Alabama

Economic Nexus - Revenue Rule 810-6-2-.90.03
Effective date - 2018 10 01
Transaction threshold - n/a
Revenue threshold - 250,000 USD
Measurement period - preceding calendar year

Alaska

No Economic Nexus

Arkansas

Economic Nexus - State Bill 576
Effective date - 2019 07 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding calendar year

California

Economic Nexus - NR-18-593
Effective date - 2019 04 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Colorado

Economic Nexus - Emergency Regulation 39-26-105
Effective date - 2018 12 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Connecticut

Economic Nexus - State Bill 417
Effective date - 2018 12 01
Transaction threshold - 200
Revenue threshold - 250,000 USD
Measurement period - 12-month period ending September 30

Delaware

No Economic Nexus

Florida

No Economic Nexus

Georgia

Economic Nexus - House Bill 61
Effective date - 2019 01 01
Transaction threshold - 200
Revenue threshold - 250,000 USD
Measurement period - preceding or current calendar year

Hawaii

Economic Nexus - State Bill 2514
Effective date - 2018 07 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Idaho

Economic Nexus - House Bill 259
Effective date - 2019 06 01
Transaction threshold - n/a
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Illinois

Economic Nexus - Illinois Public Act (P.A.) 100-587
Effective date - 2018 10 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding 12 months calculated on the last day of March, June, September, and December

Indiana

Economic Nexus - House Bill 1129
Effective date - 2018 10 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Iowa

Economic Nexus - SF 2417
Effective date - 2019 01 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - immediately preceding or current calendar year

Kansas

No Economic Nexus

Kentucky

Economic Nexus - House Bill 487
Effective date - 2018 10 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Louisiana

Economic Nexus - House Bill 17
Effective date - 2019 01 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Maine

Economic Nexus - Statute Title 36 M.R.S.A. section1951-B
Effective date - 2018 07 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Maryland

Economic Nexus - MD Emergency regulations (03.06.01.33)
Effective date - 2018 10 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Massachusetts

Software Nexus - Reg. 830 CMR 64H.1.17
Effective date - 2017 10 01
Transaction threshold - 100
Revenue threshold - 500,000 USD
Measurement period - preceding or current calendar year

Michigan

Economic Nexus - Revenue Administrative Bulletin 2018-16
Effective date - 2018 10 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding calendar year

Minnesota

Economic Nexus - MN Statute 297A.66, Sub 3(b)
Effective date - 2018 10 01
Transaction threshold - 100
Revenue threshold - 100,000 USD
Measurement period - 12 consecutive months

Missouri

No Economic Nexus

Mississippi

Economic Nexus - MS Rule 35.IV.3.09
Effective date - 2018 09 01
Transaction threshold - n/a
Revenue threshold - 250,000 USD
Measurement period - preceding 12 months

Montana

No Economic Nexus

Nebraska

Economic Nexus - Neb. Rev. Stat. § 77-2701.13
Effective date - 2019 01 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Nevada

Economic Nexus - Nevada Remote Sellers Regulation R189-18
Effective date - 2018 10 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

New Hampshire

No Economic Nexus

New York

Economic Nexus - Important Notice N-19-1
Effective date - 2018 06 21
Transaction threshold - 100
Revenue threshold - 300,000 USD
Measurement period - immediately preceding four sales tax quarters

New Jersey

Economic Nexus - P.L. 2018, c. 132
Effective date - 2018 11 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

New Mexico

Economic Nexus - House Bill 6
Effective date - 2019 07 01
Transaction threshold - n/a
Revenue threshold - 100,000 USD
Measurement period - preceding calendar year

United Kingdom

Turnover threshold - 70,000 GBP
Standart VAT rate - 20%
Measurement period - rolling 12 month period

North Carolina

Economic Nexus - Directive SD-18-6
Effective date - 2018 11 01 (or 60 days after the threshold is met, whichever is later)
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

North Dakota

Economic Nexus - Senate Bill 2191
Effective date - 2018 10 01 (or 60 days after the threshold is met, whichever is later)
Transaction threshold - n/a
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Oregon

No Economic Nexus

Pennsylvania

Economic Nexus - Sales and use tax bulletin 2019-01
Effective date - 2019 07 01
Transaction threshold - n/a
Revenue threshold - 100,000 USD
Measurement period - preceding 12 months

Rhode Island

Economic Nexus - House Bill H5278
Effective date - 2019 07 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding calendar year

South Carolina

Economic Nexus - Rule 18-14
Effective date - 2018 11 01
Transaction threshold - n/a
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

South Dakota

Economic Nexus - Codified Law 10-64
Effective date - 2018 11 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Tennessee

Economic Nexus - House Bill 667
Effective date - 2019 07 01
Transaction threshold - n/a
Revenue threshold - 500,000 USD
Measurement period - preceding or current calendar year

Texas

Economic Nexus - Rule 3.286
Effective date - 2019 10 01
Transaction threshold - n/a
Revenue threshold - 500,000 USD
Measurement period - preceding 12 months (the initial 12 calendar month period will be July 1, 2018 through June 30, 2019)

Utah

Economic Nexus - State Bill 2001
Effective date - 2019 01 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Vermont

Economic Nexus -House Bill 873
Effective date - 2018 07 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding 12 months

Virginia

Economic Nexus - State Bill 1083
Effective date - 2019 07 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Washington

Economic Nexus - EHB 2163, Chapter 28, Laws of 2017
Effective date - 2018 10 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

West Virginia

Economic Nexus - Administrative Notice 2018-18
Effective date - 2019 01 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Wyoming

Economic Nexus - House Bill 019
Effective date - 2019 02 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Wisconsin

Economic Nexus - Senate Bill 883
Effective date - 2018 10 01
Transaction threshold - 200
Revenue threshold - 100,000 USD
Measurement period - preceding or current calendar year

Ukraine

Moldova

Albania

Ghana

Kenya

Bangladesh

Malaysia

Uzbekistan

Cameroon

Uganda

Mexico

Svalbard

Armenia

Azerbaijan

Taiwan