This article summarizes the expected VAT treatment of LinkedIn services, by country. B2B customers refer to customers operating as a business. B2C customers refer to private consumers or non-VAT registered customers.
If you do not have a valid VAT ID but believe that you should not be charged VAT, please provide LinkedIn with valid proof of the VAT exemption issued by the local Government Authorities.
For European Customers
European Union (EU) tax regulations require LinkedIn to charge value added tax (VAT) to all customers located in Ireland and to private customers within the EU.
A VAT charge is applied to all services for both private (B2C) and business (B2B) customers in Ireland, with some small exceptions.
LinkedIn is not required to apply VAT on services for EU members outside of Ireland who have provided a valid VAT number. Customers may add their VAT number to their billing information. If customers do not provide a valid VAT number, VAT will be charged at the rate of the specific EU Member State.
Overview of LinkedIn Entities and Registrations
| Jurisdiction | Tax Rate | Miscellaneous Comments |
|---|---|---|
| Customers purchasing from LinkedIn Ireland | ||
| EMEA | ||
| Armenia | 20% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Armenian VAT ID. |
| Bahamas | 10% | VAT is applied to all services for both private (B2C) and business (B2B) customers. |
| Bahrain | 10% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Bahraini VAT ID. |
| Barbados | 17.5% | VAT is applied to all services for both private (B2C) and business (B2B) customers. |
| Belarus | 20% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Belarus VAT ID. |
| Benin | 18% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Benin VAT ID. |
| Egypt | 14% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Egyptian VAT ID. |
| Georgia | 18% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Georgian VAT ID. |
| Iceland | 24% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Icelandic VAT ID. |
| Ireland | 23% | VAT is applied to all services for both private (B2C) and business (B2B) customers unless the customer provides an exemption certificate. |
| Kazakhstan | 12% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Kazakh VAT ID. |
| Kenya | 16% | VAT is applied to all services for both private (B2C) and business (B2B) customers. |
| Liechtenstein | 8.1% | VAT is applied to all services for both private (B2C) and business (B2B) customers. |
| Moldova | 20% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Moldovan VAT ID. |
| Nigeria | 7.5% | VAT is applied to all services for both private (B2C) and business (B2B) customers. |
| Norway | 25% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Norwegian VAT ID. |
| Oman | 5% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Omani VAT ID. |
| Russia | 20% | As a Remote Seller, LinkedIn is required to apply VAT to services to B2C customers. |
| Saudi Arabia | 15% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Saudi VAT ID. |
| Serbia | 20% | VAT is applied to all services for both private (B2C) and business (B2B) customers. |
| South Africa | 15% | VAT is applied to all services for both private (B2C) and business (B2B) customers. |
| Switzerland | 8.1% | VAT is applied to all services for both private (B2C) and business (B2B) customers unless the customer provides an International Organization exemption certificate. |
| Tanzania | 18% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Tanzanian VAT ID. |
| Turkey | 20% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Turkish VAT ID. |
| UAE | 5% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Emirati VAT ID. |
| Uganda | 18% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Ugandan VAT ID. |
| UK | 20% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid UK VAT ID. |
| Ukraine | 20% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Ukrainian VAT ID. |
| Uzbekistan | 12% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Uzbekistani VAT ID. |
| LATAM | ||
| Chile | 19% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer is VAT registered in Chile and provides a valid Chilean RUT ID. Please raise a ticket with your LinkedIn representative for assistance. |
| Colombia | 19% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Colombian RUT ID and documentary proof. Please raise a ticket with your LinkedIn representative for assistance. |
| Mexico | 16% | VAT is applied to all services for both private (B2C) and business (B2B) customers. |
| Customers purchasing from LinkedIn Singapore | ||
| APAC | ||
| Australia | 10% | LinkedIn Singapore has a fixed establishment for GST purposes i.e., a branch. Thus, GST will be charged to all Australian customers regardless of whether they hold an ABN number or not. |
| Bangladesh | 15% | As a Remote Seller, LinkedIn is required to apply VAT to B2C customers. |
| India | 18% | LinkedIn Singapore is registered as an OIDAR service provider in India. It is liable to charge 18% GST to customers who do not have a valid GST registration in India (B2C transactions). |
| Indonesia | 11% | VAT is charged to all services for both private (B2C) and business (B2B) customers because LinkedIn Singapore was appointed as PMSE collector and is obligated to collect tax. |
| Japan | 10% | JCT will be added to private consumer purchases (B2C) only. Business customers are responsible for assessing and reporting JCT to the National Tax Agency in Japan for the B2B services provided by LinkedIn Singapore (a foreign entity). |
| Malaysia | 8% | SST is applied to all services for both private (B2C) and business (B2B) customers. |
| Nepal | 13% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Nepalese VAT ID. |
| New Zealand | 15% | As a Remote Seller, LinkedIn is required to apply GST to services unless the customer provides a valid New Zealand GST ID. |
| Singapore | 9% | GST is applied to all services for both private (B2C) and business (B2B) customers. |
| South Korea | 10% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid South Korean VAT ID. |
| Taiwan | 5% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Taiwanese VAT ID. |
| Thailand | 7% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Thai VAT ID. |
| Vietnam | 5% | As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Vietnamese VAT ID. |
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