Value Added Tax, or VAT, is a tax assessed on the supply of goods and services. hjwitteveen.com charges VAT on its service fees for customers from Albania, Belarus, Chile, Colombia, Icel&, Mexiteo, Norway, Russia, Saudi Arabia, Serbia, South Africa, Switzerl&, Taiwan, the Bahamas, the European Union, Uruguay, and the United Arab Emirates.
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In Mexiteo andTaiwan, VAT applies lớn the accommodation price plus any fees for other items, such as cleaning, extra guests, and guest service fees. For listings & hjwitteveen.com Experiences located in Mexiteo andSouth Korea, VAT applies lớn guest and host service fees (unless otherwise exempt).
hjwitteveen.com is also required to lớn collect VAT on its service fees from all users who contract with hjwitteveen.com Đài Loan Trung Quốc.In nhật bản, Japanese Consumption Tax, or JCT, is applicable instead of VAT. In Japan, JCT applies khổng lồ the hosts (via the “reverse charge” system) and the guests.
In nước Australia, New Zealand, & Singapore, Goods và Services Tax, or GST, is applicable instead of VAT. GST applies lớn the hosts & the guests. In Malaysia, service tax is applicable instead of GST or VAT. Malaysian service tax applies on service fees for guests and hosts in Malaysia.
VAT, JCT, & GST rates are usually calculated according to lớn the local rate of the customer"s country of residence or the place of supply.
VAT, JCT, GST, or service tax is charged at the time of payment và is based on the total guest service fee for a reservation. If you change your reservation, VAT, JCT, or GST adjusts to reflect any change in the service fee. hjwitteveen.com charges JCT from guests who reside in nhật bản (và then hjwitteveen.com reports và pays the JCT). In this regard, hjwitteveen.com (hjwitteveen.com Ireland) is registered as a Registered Foreign Business under the JCT act (Registration No. 00046).
hjwitteveen.com collects VAT from guests who reside in Taiwan on the guest service fee. hjwitteveen.com also collects VAT on the full accommodation price plus any fees for other items, like cleaning fees or fees for extra guests, if applicable, from all guests staying in Taiwanese listings (i.e. domestic và inbound travelers) và Mexican listings. hjwitteveen.com is required khổng lồ charge VAT on the guest service fee from all guests whose reservation listing is located in South Korea.
VAT, GST, or service tax is deducted from your payout and is based on the total host service fee for a reservation (unless otherwise exempt). If a reservation is changed, VAT or GST adjusts khổng lồ reflect any change in the service fee.
For hosts who reside in Japan, each host is obligated khổng lồ report & pay the JCT because the hosting services that hjwitteveen.com provides are subject khổng lồ the “reverse charge” system under the JCT act (hjwitteveen.com does not charge or report/pay such JCT). As to lớn the JCT payment by way of the “reverse charge” system, please refer to the explanation on the National Tax Agency of Japan"s website.
Please consult your nearest local tax offices or your tax advisors as to lớn your specific tax consequences.