Value Added Tax & Goods and Services Tax  

In accordance with the sales tax regulations of European Union countries in which our Residents live, we must collect and remit 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 are charged VAT. The EU allows people and companies to register for VAT exemption, which we abide by. See the table below for rates by country:

Country

VAT/GST Rate

Australia

10%

Austria

20%

Belgium

21%

Bulgaria

20%

Cyprus

19%

Czech Republic

21%

Denmark

25%

Estonia

20%

Finland

24%

France

20%

Germany

19%

Greece

24%

Hungary

27%

Ireland

23%

Italy

22%

Latvia

21%

Lithuania

21%

Luxembourg

17%

Malta

18%

Netherlands

21%

Norway

25%

Poland

23%

Portugal

23%

Romania

19%

Slovakia

20%

Slovenia

22%

Spain

21%

Sweden

25%

United Kingdom

20%

How does Linden Lab determine who to charge VAT for?

When you registered your account, you told us what country you live in. If that country is in the EU, then VAT is applied.

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

How does Linden Lab determine who to charge VAT for?

Anything 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
  • LindeX™ transaction fees
  • Monthly & Quarterly Premium Memberships

For more details see our Pricing List

What are the items for which Linden Lab doesn't charge VAT?

Transactions in L$ between individual Residents are not subject to VAT/GST. Linden Lab does not charge VAT/GST for Annual 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.