Tax and VAT Regional Guide
Tax treatment varies by jurisdiction. This guide outlines how VAT and sales tax apply across different regions.
Overview
| Entity | Tax Status |
|---|
| Amplivo Limited | Cayman Islands (no VAT) |
| CSR Services Europe OU | Estonia (EU VAT registered) |
| Canadian operations | Canadian sales tax collected |
By Region
Cayman Islands (Amplivo Limited)
| Property | Detail |
|---|
| VAT status | Not applicable |
| Sales tax | None |
| Purchases from Amplivo.com | No VAT charged |
| Reason | Cayman Islands has no VAT regime |
European Union (CSR Services Europe)
| Property | Detail |
|---|
| Operating entity | CSR Services Europe OU (Estonia) |
| VAT registration | EU VAT registered |
| VAT invoices | Issued for European buyers |
| VAT reporting | Reported and paid to EU authorities |
EU Buyer Scenarios
| Scenario | VAT Treatment |
|---|
| EU individual (no VAT number) | VAT charged at applicable rate |
| EU business (with VAT number) | Reverse charge may apply |
| Non-EU buyer | Export, no VAT |
Reverse Charge
| Condition | Treatment |
|---|
| B2B transaction | Reverse charge note on invoice |
| Buyer responsibility | Buyer accounts for VAT |
| Invoice notation | Clearly marked "Reverse Charge" |
Canada
| Property | Detail |
|---|
| Platform | Canada.Amplivo.com |
| Tax collected | Provincial/federal sales tax |
| Rate | Varies by province |
| Reporting | Quarterly to Canadian authorities |
Canadian Tax by Province
| Province/Territory | Tax Type | Notes |
|---|
| Ontario | HST | Combined federal/provincial |
| Quebec | GST + QST | Separate taxes |
| British Columbia | GST + PST | Separate taxes |
| Alberta | GST only | No provincial tax |
| Other provinces | Varies | Check provincial requirements |
United States
| Property | Detail |
|---|
| Current status | Sales tax considerations under review |
| State variations | Each state has different rules |
| KYC | Currently suspended for US residents |
| Future | USD deposits planned |
Non-EU International
| Property | Detail |
|---|
| VAT | Not applicable (export) |
| Local taxes | Buyer responsibility |
| Documentation | Export invoice provided |
Member Tax Obligations
Commission Income
| Obligation | Detail |
|---|
| Taxable | Commission income is typically taxable |
| Reporting | Members must report income in their jurisdiction |
| Responsibility | Each member is responsible for their own taxes |
| Documentation | OCA withdrawal records for tax purposes |
What Corsair Connect Does NOT Do
| Item | Detail |
|---|
| Tax advice | We do not provide tax advice |
| Withholding | No tax withheld from commissions |
| Tax forms | No tax forms issued (seek local requirements) |
| VAT registration | Members responsible for own VAT status |
Purchase Scenarios
PNP Purchase from Amplivo.com
| Buyer Location | VAT Applied |
|---|
| Global (except Canada) | No VAT (Cayman entity) |
| Canada | Canadian sales tax applies |
PNP Purchase from CSRnow.com
| Buyer Location | VAT Applied |
|---|
| EU (no VAT number) | EU VAT charged |
| EU (with VAT number) | Reverse charge |
| Non-EU | No VAT (export) |
Purchase Order Documentation
| Document | Contains |
|---|
| Purchase Order | Banking details, VAT if applicable |
| Invoice | VAT breakdown, reverse charge note if applicable |
| Receipt | Payment confirmation |
Business Entity Considerations
Corporate Accounts
| Aspect | Requirement |
|---|
| VAT number | Provide for B2B treatment |
| Company documentation | Required for KYB |
| Local compliance | Member responsibility |
Partner (IA) Obligations
| Obligation | Detail |
|---|
| Business registration | May be required locally |
| Income reporting | Required in most jurisdictions |
| VAT registration | If thresholds exceeded locally |
| Self-employment tax | Often applies to commission income |
Documentation for Tax Purposes
| Document | Location |
|---|
| Commission statements | Back office reports |
| Withdrawal history | Transaction history |
| Purchase receipts | Order history |
| CSR delivery records | CSRnow.com |
Recommended Records
| Record | Purpose |
|---|
| All withdrawal receipts | Income documentation |
| Commission reports | Earnings history |
| Business expenses | Deduction support |
| Communication records | Business activity evidence |
Seeking Advice
| Need | Recommendation |
|---|
| Personal tax questions | Consult local tax professional |
| Business structure | Consult accountant/lawyer |
| VAT registration | Consult local VAT specialist |
| Cross-border issues | Consult international tax advisor |
| Issue | Contact |
|---|
| VAT invoice request | Support ticket |
| Missing documentation | Support ticket |
| CSR Services Europe queries | Through platform support |
Disclaimer
This guide provides general information only. Tax laws vary by jurisdiction and change frequently. Members are responsible for understanding and complying with their local tax obligations. Corsair Connect does not provide tax advice and recommends consulting qualified tax professionals.