Where Ownrecord knows the rules
The knowledge base records, for each jurisdiction, how a seller of digital products must register, charge, invoice and file. Here is what it covers, and when a person last reviewed it.
97
jurisdictions researched in the knowledge base
0
reviewed by a person and published here
97
researched and waiting for review
Only reviewed records are published
Research is done first, then cross-checked independently, then reviewed by a person. These pages, like live sales, use only records that a person has reviewed or an adviser has verified. Everything here is a tool, not tax advice.
Coverage levels
| Level | What's covered |
|---|---|
| L1 · Rates and thresholds | Tax rates for digital products and the thresholds that trigger registration |
| L2 · Registration | How to register, the prerequisites and the forms |
| L3 · Filing and invoicing | Returns, their deadlines, invoice rules and e-invoicing |
| L4 · Authority connector | A direct connection to the tax authority (none yet) |
Coverage
Unions
| Jurisdiction | Coverage | Status | Last reviewed |
|---|---|---|---|
| European Union EU | Not published yet | Awaiting review | — |
Countries
| Jurisdiction | Coverage | Status | Last reviewed |
|---|---|---|---|
| Australia AU | Not published yet | Awaiting review | — |
| Austria AT | Not published yet | Awaiting review | — |
| Belgium BE | Not published yet | Awaiting review | — |
| Bulgaria BG | Not published yet | Awaiting review | — |
| Canada CA | Not published yet | Awaiting review | — |
| Croatia HR | Not published yet | Awaiting review | — |
| Cyprus CY | Not published yet | Awaiting review | — |
| Czechia CZ | Not published yet | Awaiting review | — |
| Denmark DK | Not published yet | Awaiting review | — |
| Estonia EE | Not published yet | Awaiting review | — |
| Finland FI | Not published yet | Awaiting review | — |
| France FR | Not published yet | Awaiting review | — |
| Germany DE | Not published yet | Awaiting review | — |
| Greece GR | Not published yet | Awaiting review | — |
| Hungary HU | Not published yet | Awaiting review | — |
| India IN | Not published yet | Awaiting review | — |
| Ireland IE | Not published yet | Awaiting review | — |
| Italy IT | Not published yet | Awaiting review | — |
| Japan JP | Not published yet | Awaiting review | — |
| Latvia LV | Not published yet | Awaiting review | — |
| Lithuania LT | Not published yet | Awaiting review | — |
| Luxembourg LU | Not published yet | Awaiting review | — |
| Malta MT | Not published yet | Awaiting review | — |
| Netherlands NL | Not published yet | Awaiting review | — |
| New Zealand NZ | Not published yet | Awaiting review | — |
| Norway NO | Not published yet | Awaiting review | — |
| Poland PL | Not published yet | Awaiting review | — |
| Portugal PT | Not published yet | Awaiting review | — |
| Republic of Korea KR | Not published yet | Awaiting review | — |
| Republic of South Africa ZA | Not published yet | Awaiting review | — |
| Republic of Türkiye TR | Not published yet | Awaiting review | — |
| Romania RO | Not published yet | Awaiting review | — |
| Saudi Arabia SA | Not published yet | Awaiting review | — |
| Singapore SG | Not published yet | Awaiting review | — |
| Slovakia SK | Not published yet | Awaiting review | — |
| Slovenia SI | Not published yet | Awaiting review | — |
| Spain ES | Not published yet | Awaiting review | — |
| Sweden SE | Not published yet | Awaiting review | — |
| Switzerland CH | Not published yet | Awaiting review | — |
| United Arab Emirates AE | Not published yet | Awaiting review | — |
| United Kingdom GB | Not published yet | Awaiting review | — |
US states and other subdivisions
| Jurisdiction | Coverage | Status | Last reviewed |
|---|---|---|---|
| Alabama US-AL | Not published yet | Awaiting review | — |
| Alaska US-AK | Not published yet | Awaiting review | — |
| Arizona US-AZ | Not published yet | Awaiting review | — |
| Arkansas US-AR | Not published yet | Awaiting review | — |
| British Columbia CA-BC | Not published yet | Awaiting review | — |
| California US-CA | Not published yet | Awaiting review | — |
| Colorado US-CO | Not published yet | Awaiting review | — |
| Connecticut US-CT | Not published yet | Awaiting review | — |
| Delaware US-DE | Not published yet | Awaiting review | — |
| District of Columbia US-DC | Not published yet | Awaiting review | — |
| Florida US-FL | Not published yet | Awaiting review | — |
| Georgia US-GA | Not published yet | Awaiting review | — |
| Hawaii US-HI | Not published yet | Awaiting review | — |
| Idaho US-ID | Not published yet | Awaiting review | — |
| Illinois US-IL | Not published yet | Awaiting review | — |
| Indiana US-IN | Not published yet | Awaiting review | — |
| Iowa US-IA | Not published yet | Awaiting review | — |
| Kansas US-KS | Not published yet | Awaiting review | — |
| Kentucky US-KY | Not published yet | Awaiting review | — |
| Louisiana US-LA | Not published yet | Awaiting review | — |
| Maine US-ME | Not published yet | Awaiting review | — |
| Manitoba CA-MB | Not published yet | Awaiting review | — |
| Maryland US-MD | Not published yet | Awaiting review | — |
| Massachusetts US-MA | Not published yet | Awaiting review | — |
| Michigan US-MI | Not published yet | Awaiting review | — |
| Minnesota US-MN | Not published yet | Awaiting review | — |
| Mississippi US-MS | Not published yet | Awaiting review | — |
| Missouri US-MO | Not published yet | Awaiting review | — |
| Montana US-MT | Not published yet | Awaiting review | — |
| Nebraska US-NE | Not published yet | Awaiting review | — |
| Nevada US-NV | Not published yet | Awaiting review | — |
| New Hampshire US-NH | Not published yet | Awaiting review | — |
| New Jersey US-NJ | Not published yet | Awaiting review | — |
| New Mexico US-NM | Not published yet | Awaiting review | — |
| New York US-NY | Not published yet | Awaiting review | — |
| North Carolina US-NC | Not published yet | Awaiting review | — |
| North Dakota US-ND | Not published yet | Awaiting review | — |
| Ohio US-OH | Not published yet | Awaiting review | — |
| Oklahoma US-OK | Not published yet | Awaiting review | — |
| Oregon US-OR | Not published yet | Awaiting review | — |
| Pennsylvania US-PA | Not published yet | Awaiting review | — |
| Quebec CA-QC | Not published yet | Awaiting review | — |
| Rhode Island US-RI | Not published yet | Awaiting review | — |
| Saskatchewan CA-SK | Not published yet | Awaiting review | — |
| South Carolina US-SC | Not published yet | Awaiting review | — |
| South Dakota US-SD | Not published yet | Awaiting review | — |
| Tennessee US-TN | Not published yet | Awaiting review | — |
| Texas US-TX | Not published yet | Awaiting review | — |
| Utah US-UT | Not published yet | Awaiting review | — |
| Vermont US-VT | Not published yet | Awaiting review | — |
| Virginia US-VA | Not published yet | Awaiting review | — |
| Washington US-WA | Not published yet | Awaiting review | — |
| West Virginia US-WV | Not published yet | Awaiting review | — |
| Wisconsin US-WI | Not published yet | Awaiting review | — |
| Wyoming US-WY | Not published yet | Awaiting review | — |
How it stays current
- Every record has a date by which it must be reviewed again: 6 months for the most important jurisdictions, 12 or 18 months for others.
- Rates and thresholds are swept before 1 January and 1 July, and the most important jurisdictions are researched again every quarter.
- Waitlist demand from checkout shows where sellers need us next and sets research priorities.