Discogs の税金ポリシー

2024年9月3日より発効

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As a marketplace platform, Discogs is responsible for collecting and remitting indirect taxes for the countries set out below. The indirect taxes referenced in the Tax Policy include VAT, GST, Sales Tax, and Consumption Tax (referred to as “Indirect Taxes” throughout), depending on the jurisdiction. Indirect Taxes are charged, collected, and remitted for the following two taxable events and are referenced as (i) Indirect Taxes on Selling Fees charged to Discogs’ Sellers and (ii) Indirect Taxes on the Supply of Goods charged to Discogs’ Buyers. 

Overview Of Countries Affected By Indirect Taxes Calculated On Selling Fees & Supply of Goods
Indirect Taxes on Selling Fees charged to Discogs’ sellers
Indirect Taxes On Supply of Goods Charged To Discogs’ Buyers

Supply Of Goods To Australia
Supply Of Goods To New Zealand
Supply Of Goods To The UK
Supply Of Goods To The EU
Supply Of Goods To The US

International Obligations

Overview Of Countries Affected By Indirect Taxes Calculated On Selling Fees & Supply of Goods

In the table below, we have outlined a list of countries where Indirect Taxes are applied and the corresponding Indirect Tax rates. Please note that the table below is for illustrative purposes only, and does not purport to cover all taxable scenarios or temporary changes in tax rates. This table should only be considered helpful guidance on Indirect Taxes, rather than tax advice. Sellers on the Discogs platform should contact the appropriate tax authorities or a tax advisor for more information on their tax obligations.

Indirect Taxes on Selling Fees charged to Discogs’ sellers:

• Indirect Taxes are charged on the Selling Fee, which Discogs charges to Sellers on the Discogs Marketplace. Where applicable, the tax will be added to the Selling Fee, and the Selling Fee (plus taxes) will be deducted automatically from the funds received on a Marketplace sale through our PayPal Payments Solution.
• Sellers that have a valid VAT/GST registration number can add this number to their seller settings. With a valid VAT/GST registration being provided, Discogs considers the Sellers a Business from an Indirect Tax point of view and is therefore not required to charge VAT/GST on the Selling Fees. Instead, this is done through what’s known as the VAT ‘Reverse Charge’ Mechanism. Where the Reverse Charge applies, VAT/GST registered Sellers will be responsible for reporting the Reverse Charged VAT/GST in their Indirect Tax returns.  
• Sellers located in the Netherlands will be charged VAT on Selling Fees regardless of their VAT-registration status. This is because Discogs operates a registered business entity in the Netherlands and is required to collect VAT on all Netherlands-delivered services. 
• Sellers located in Japan will be charged consumption tax on Selling Fees because Discogs is required to collect consumption tax on all Japan-delivered services regardless of whether Japanese sellers have a tax ID. 

Indirect Taxes on Supply of Goods charged to Discogs’ buyers: 

Indirect Taxes are charged to the buyer on the total price of an order. The total price of an order is the total item(s) value and shipping amount (where shipping is considered a taxable supply). Those taxes are charged at the applicable rate of the taxing jurisdiction. 

The sections below provide a more detailed overview of the Indirect Tax obligations in each jurisdiction for marketplaces like Discogs.

Supply of Goods to Australia

Australia imposes a 10% Goods and Services Tax (GST) on transactions where:

• the buyer is located in Australia, and the Seller is located outside the country
• with an order value of less than AUD 1,000. 

All orders that meet the above criteria will have a 10% tax added to the order, paid for by the buyer, and remitted to the Australian tax authority by Discogs. The tax is added to the total cost of the goods plus shipping. 

To help clear customs for orders shipped from outside Australia to Australian customers, Discogs will provide sellers with its ABN number. This number allows importing the order into Australia without any need to additionally pay import GST.

The seller should only use Discogs’ ABN number in relation to sales carried out via the Discogs’ marketplace. If the seller uses Discogs’ ABN number inappropriately in any way, Discogs may, at its sole discretion, take action against the seller, including but not limited to suspending the seller’s account and/or taking legal action against the seller.

GST becomes the responsibility of the buyer when the total purchase price of an order exceeds the import threshold of AUD 1,000. The buyer will be responsible for paying any applicable GST and customs fee upon importation. This means Discogs will not charge GST on orders with a total purchase price exceeding AUD 1,000.  

Supply of Goods to New Zealand 

New Zealand imposes a 15% Goods and Services Tax (GST) on transactions where:

• the buyer is located in New Zealand and 
• the seller is located outside the country. 

All orders that meet the above criteria will have a 15% tax added to the order, paid for by the buyer, and remitted to the New Zealand tax authority by Discogs. The tax is calculated on the total purchase price (item price plus shipping price) 

In order to help clear customs for orders shipped from outside New Zealand to New Zealand customers, Discogs will provide sellers with its NZBN number. This number allows importing the consignment into NZ without any need to additionally pay import GST.

The seller should only use Discogs’ NZBN number in relation to sales carried out via the Discogs’ marketplace. If the seller uses Discogs’ NZBN number inappropriately in any way, Discogs may, at its sole discretion, take action against the seller, including but not limited to suspending the seller’s account and/or taking legal action against the seller. 

Supply of Goods to the UK

The UK requires e-commerce marketplaces, such as Discogs, to collect and remit VAT on sales of goods when the conditions described below are met: 

1. Goods delivered from outside the UK with an order value less than or equal to GBP 135, or

2. Goods delivered from within the UK, where the seller is not domiciled in the UK or has no UK establishment

Discogs will calculate and collect VAT from the buyer at the order page and remit the VAT directly to the tax authorities via Discogs’ UK VAT registration. For further information, please visit the HMRC here.

In order to help clear customs for orders shipped from outside the UK to UK customers with an order value of less than or equal to GBP 135 in an expedient manner, Discogs will provide sellers with its GB VAT number. This number allows importing the consignment into the GB without any need to additionally pay import VAT.

The seller should only use Discogs’ GB VAT number in relation to sales carried out via the Discogs’ marketplace. If the seller uses Discogs’ GB VAT number inappropriately in any way, Discogs may, at its sole discretion, take action against the seller, including but not limited to suspending the seller’s account and/or taking legal action against the seller.

VAT becomes the responsibility of the buyer when the total purchase price of an order exceeds the import thresholds of GBP 135. The buyer will need to pay any applicable VAT and customs fee at the moment of importation. This means Discogs will not charge VAT on orders with a total purchase price exceeding GBP 135. 

For orders that do not match above conditions, Discogs is not responsible for the remittance of VAT. The sellers are, therefore, responsible for ensuring that they understand and act on their tax obligations. Discogs advises sellers to reach out to the appropriate tax authorities for further information. 

Supply of Goods to the EU

The European Union requires e-commerce marketplaces, such as Discogs, to collect and remit VAT on sales of goods when the final destination of the goods is in the EU and the below conditions described are met:

1. Goods delivered from outside the EU with an order value less than or equal to EUR 150, or

2. Goods delivered from within the EU, where the seller is not domiciled in the EU or has no EU establishment

For the supplies listed above, Discogs will calculate and collect VAT from the buyer at the order page and remit the VAT directly to the tax authorities via Discogs’ Import One Stop Shop (IOSS) or One Stop Shop Union (OSS) scheme registration. For further information please visit the EU Commission here.

In order to help clear customs for orders shipped from outside the EU to EU customers with an order value of less than or equal to EUR 150 in an expedient manner, Discogs will provide sellers with its Import One Stop Shop (''IOSS'') number. This number allows importing the consignment into the EU without any need to additionally pay import VAT.

The seller should only use Discogs’ IOSS number in relation to sales carried out via the Discogs’ marketplace. If the seller uses Discogs’ IOSS number inappropriately in any way, Discogs may, at its sole discretion, take action against the seller, including but not limited to suspending the seller’s account and/or taking legal action against the seller.

VAT becomes the responsibility of the buyer when the total purchase price of an order exceeds the import threshold of EUR 150. The buyer will need to pay any applicable VAT and customs fee at the moment of importation. This means Discogs will not charge VAT on orders with a total purchase price exceeding EUR 150. 

For orders that do not match above conditions, Discogs is not responsible for the remittance of VAT. The sellers are therefore responsible to ensure that they understand and act on their tax obligations. Discogs advises sellers to reach out to the appropriate tax authorities for further information. 

Supply of Goods to the US

In the United states, Discogs is required to calculate, collect, and remit state sales tax in the state jurisdictions listed below. Sales made on the Discogs marketplace will have state sales tax applied to the purchase price, which is collected during the checkout process from the seller. Discogs will remit the collected sales tax to the respective states.

* Colorado Retail Fee

Colorado requires marketplaces to collect a retail delivery fee of $0.27 on all deliveries by motor vehicle to a location in Colorado. Discogs is liable to collect and remit the fee on any order to a Colorado buyer. The fee applies to the whole order regardless of the numbers of items in the order. The retail fee is not refundable once the order has been shipped. 

International Obligations 

EU DAC7

In the European Union, Digital Platform operators, such as Discogs, are legally obligated to comply with the EU Tax Directive, referred to as DAC7, through its registration with the Dutch Tax Authorities. For further information, please visit the Dutch Tax Authority's publication here.

If an EU-based seller reaches a sales volume or value defined by the DAC7 within a calendar year, Discogs is required to report certain personal and transactional data to the Dutch Tax authorities. The reports to the Dutch tax authorities are made annually in January for the previous year. 

The seller data will be reported if the seller resides in the EU and meets either of the criteria mentioned below: 

• The consideration from seller’s sales on Discogs equals or exceeds EUR 2,000 after deduction of Selling Fees and taxes.
• The seller completes 30 or more orders via Discogs (refunded orders are not included in the calculation) 

The information that will be shared with the tax authorities is outlined below and depends on whether the seller identifies as an individual or business seller on Discogs.

DAC7 does not change the seller’s tax obligations; it is a reporting obligation of a digital platform such as Discogs. We recommend that sellers on the Discogs platform contact their relevant tax authorities or advisors for more information on their tax obligations.