Value Added Tax & Goods and Services Tax  

In accordance with the sales tax regulations of various countries, we have partnered with our payment provider, Tilia, to collect and remit applicable Value Added Tax, or VAT, from Residents.

Residents in other countries may also be charged a tax rate in accordance with their country's laws.

Who should be charged VAT?

Currently, only Residents who live in the European Union, the UK, Australia and Norway are charged VAT. The EU allows people and companies to register for VAT exemption. These rates are subject to change depending on the laws of each respective country and will be updated accordingly. See the table below for rates by country:

How does Tilia determine who is subject to VAT?

When you registered your account, you told us what country you reside. If that country is in a country that charges VAT, then VAT is applied.

If you say that you come from a different country that doesn't charge VAT, it's possible that discrepancies between your IP address and your declared country would be flagged in our risk detection system and may cause your account to be flagged for review or even suspended.

How does Tilia determine when to charge VAT?

Certain things that you pay Linden Lab for will have VAT applied. This includes:

• Purchases from the Land Store
• Land use fees (tier)
• Private Region fees
• Land auctions
• Name Changes

For more details see our Pricing List

What items does Tilia not charge VAT?

Transactions in L$ between individual Residents are not subject to VAT/GST. Linden Lab does not charge VAT for Premium Membership subscriptions (read more here).

How can I tell what items had VAT charged?

Your account history page will display the transactions you made and the VAT/GST charged on each one, if applicable.

I have a VAT registration ID that makes me exempt from VAT. How do I enter it?

If you're registering for a new account, there's a step where you can enter your VAT registration ID.

If you have an existing account for which you want to enter your VAT registration ID, click here to enter it.

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