Australia

Under applicable local tax law, Facebook is responsible for remitting applicable Australian GST included in the sales price on your sales to customers in Australia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Bahrain

Effective March 1, 2019, under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Bahrain.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Belarus

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Belarus.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Canada – Quebec Province

Under applicable local tax law, Facebook is responsible for remitting applicable QST included in the sales price on your sales to customers in Quebec, Canada.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

India

Under applicable local tax law, Facebook is responsible for remitting applicable Indian IGST included in the sales price on your sales to customers in India.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Japan

For your sales to users in Japan, a change in Japan Consumption Tax Law (JCT), effective as of Oct 1st, 2015, may affect your tax responsibilities in Japan. Please consult your tax advisors accordingly.

Developers located in Japan

If you're located in Japan, Facebook’s 30% service fee is now considered a business-to-business (B2B) transaction. You're responsible for determining, assessing and reporting applicable JCT for such B2B services provided by a foreign company.

Developers located outside of Japan

If you're located outside of Japan, you're responsible for charging, remitting, and reporting on any JCT on your sales to users based in Japan to the Japanese tax authority National Tax Agency.

New Zealand

Under applicable local tax law, Facebook is responsible for remitting applicable New Zealand GST included in the sales price on your sales to customers in New Zealand.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Norway

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Norway.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Russia

Developers located in Russia

Under applicable local tax law, if you're located in Russia, you're responsible for determining, charging, and remitting applicable VAT on your sales to customers located in Russia.

Developers located outside of Russia

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Russia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Saudi Arabia

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Saudi Arabia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

South Africa

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in South Africa.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

South Korea

Developers located in South Korea

Under applicable local tax law, if you're located in South Korea, you remain responsible for determining, charging, and remitting VAT for purchases by customers in South Korea.

Developers located outside of South Korea

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in South Korea.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Taiwan

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Taiwan.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Turkey

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Turkey.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

United Arab Emirates

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in United Arab Emirates.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Other Countries

Facebook monitors tax law changes may impact FB Games. We will update this reference document to reflect applicable changes. Please check back periodically.