I. Intro
Disclaimer: The following does not constitute tax advice, and customers should engage their own tax advisors for specific tax advice. No reliance shall be placed on the following information, and Lark shall not be liable for any tax losses/penalties arising from reliance on the following information.
This article briefly outlines different countries' tax obligations and how Lark handles those obligations. This article is not comprehensive.
Each organization's situation and circumstances are unique, and it is highly suggested that you engage a local tax professional to provide tailored advice.
II. Asia Pacific
Australia GST
Will Lark charge Australia GST on its sales?
We will not charge Australian GST on supplies made to a business customer (B2B supply of services). A customer will only be treated as a business customer if a valid Australian Business Number (ABN) is provided, Lark is acquired for business purposes, and you confirm that you are registered for Australian GST.
Otherwise, you will be treated as a non-business customer. Lark currently does not have an ATO Reference Number (ARN), and hence will not collect GST on sales to non-business customers. However, in the event of Lark obtaining an ARN, Australian GST will be charged to sales made to non-business customers.
What is an ABN?
An ABN is a unique 11-digit number that identifies a customer who conducts business in Australia. When Lark collects the ABN and the customer declares that it is both:
- Registered for GST
- Acquiring Lark for business (and not private / personal) purposes,
Then, the sale will be considered as a B2B supply, and therefore not subject to Australian GST.
We will periodically validate the ABNs provided by customers, and in the event of the information being incorrect, we reserve the right to charge and collect an additional amount of GST related to the transactions.
How does a customer notify Lark of its ABN number?
Customers may enter their ABN number when registering for a paid Lark account.
We perform periodic validation checks of customers' ABN numbers to ensure that the ABN numbers remain valid. If, during such validation checks, it is identified that your ABN number is no longer valid, we will automatically update your account such that future invoices are subject to GST.
You are required to notify us if there is any change to your GST registration status.
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Disclaimer: The above does not constitute tax advice, and customers should engage their own tax advisors for specific tax advice. No reliance shall be placed on the above information, and Lark shall not be liable for any tax losses/penalties arising from reliance on the above information.
Malaysia DST
What is DST?
Service Tax on Digital Services (DST) is a consumption based tax charged and levied by a foreign registered person (FRP) to any consumers in Malaysia. The prevailing rate is 6%.
Who must pay DST?
Lark is required to collect DST on supplies to both business (B2B) and non-business customers (B2C). Lark will collect, report and remit the collected DST to the Malaysian tax authorities.
Disclaimer: The above does not constitute tax advice, and customers should engage their own tax advisors for specific tax advice. No reliance shall be placed on the above information, and Lark shall not be liable for any tax losses/penalties arising from reliance on the above information.
New Zealand GST
Will Lark charge New Zealand GST on its sales?
We will not charge New Zealand GST on supplies made to a business customer (B2B supply of services). A customer will only be treated as a business customer if both:
- A valid GST number is provided
- Lark is acquired for business purposes (not private/personal purposes).
In the absence of a valid GST number or if Lark is acquired for non-business use, you will be treated as a non-business customer. Lark is currently not registered for GST in New Zealand, and hence will not collect GST on sales to non-business customers. However, in the event of Lark becoming GST-registered, New Zealand GST will be charged to sales made to non-business customers.
What is a GST number?
The GST number is a unique nine-digit number that identifies a customer who is registered for GST purposes in New Zealand.
We will periodically validate the GST numbers provided by customers, and in the event of the information being incorrect, we reserve the right to charge and collect an additional amount of GST related to the transactions.
How does a customer notify Lark of its GST number?
Customers may enter their GST number when registering for a paid Lark account.
We perform periodic validation checks of customers' GST numbers to ensure that GST numbers remain valid. If, during such validation checks, it is identified that your GST number is no longer valid, we will automatically update your account such that future invoices are subject to GST.
You are required to notify us if there is any change to your GST registration status.
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Disclaimer: The above does not constitute tax advice, and customers should engage their own tax advisors for specific tax advice. No reliance shall be placed on the above information, and Lark shall not be liable for any tax losses/penalties arising from reliance on the above information.
Singapore GST
Will Lark charge Singapore GST on its sales?
Lark Technologies Pte. Ltd. is a Singapore company and is registered for GST in Singapore. We will charge the prevailing GST rate to all customers in Singapore, regardless whether you are GST-registered or not.
Disclaimer: The above does not constitute tax advice, and customers should engage their own tax advisors for specific tax advice. No reliance shall be placed on the above information, and Lark shall not be liable for any tax losses/penalties arising from reliance on the above information.
III. Europe, Middle East, Africa
European Union VAT
Will Lark charge VAT on its sales?
We will not charge VAT on supplies made to a business customer (B2B supply of services). A customer will only be treated as a business customer if a valid VAT number is provided. Please note that the VAT number provided must be registered in the VAT Information Exchange System (VIES) to be considered valid. We will use the VIES to validate the VAT numbers which customers provide.
In the absence of a valid VAT number, you will be treated as a non-business customer, and we will charge VAT on the sale.
What is a VAT ID?
A valid VAT number is a unique identification number that identifies a business that is registered for VAT. We will not charge VAT to customers that have a valid VAT number (as shown in the VIES).
Some EU Member States do not automatically include VAT numbers in the VIES. Hence, you may need to apply to your relevant tax authority to include your VAT number in the VIES.
Where does EU VAT apply?
Please note that Lark is registered for VAT in the EU under the One Stop Shop Scheme. As such, VAT would be applied to all supplies made to consumers (i.e non-business customers) in a Member State of the European Union. The Member States are:
- Austria
- Belgium
- Bulgaria
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Estonia
- Finland
- France (including Monaco for the purposes of VAT)
- Germany
- Greece
- Hungary
- Ireland
- Italy
- Latvia
- Lithuania
- Luxembourg
- Malta
- Netherlands
- Poland
- Portugal
- Romania
- Slovakia
- Slovenia
- Spain
- Sweden
How does a customer notify Lark of its VAT number?
Customers may enter their VAT number when registering for a paid Lark account.
We perform periodic validation checks of customers' VAT numbers to ensure that VAT numbers remain valid. If, during such validation checks, it is identified that your VAT number is no longer valid, we will automatically update your account such that future invoices are subject to VAT.
You are required to notify us if there is any change to your VAT registration status.
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Disclaimer: The above does not constitute tax advice, and customers should engage their own tax advisors for specific tax advice. No reliance shall be placed on the above information, and Lark shall not be liable for any tax losses/penalties arising from reliance on the above information.
Saudi Arabia VAT
Will Lark charge VAT on its sales?
We will not charge Kingdom of Saudi Arabia (KSA) VAT on supplies made to a business customer (B2B supply of services). A customer will only be treated as a business customer if a valid KSA VAT number is provided.
In the absence of a valid KSA VAT number, you will be treated as a non-business customer, and we will charge KSA VAT on the sale.
What is a VAT ID?
A valid VAT ID (or Tax Registration Number (TRN)) is a 15-digit number that identifies you as being registered for VAT purposes in the KSA.
How does a customer notify Lark of its VAT ID?
Customers may enter their VAT number/TRN when registering for a paid Lark account.
We perform periodic validation checks of customer VAT numbers/TRNs to ensure that this information remains valid. If, during such validation checks, it is identified that your VAT number/TRN is no longer valid, we will automatically update your account such that future invoices are subject to VAT.
You are required to notify us if there is any change to your VAT registration status.
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Disclaimer: The above does not constitute tax advice, and customers should engage their own tax advisors for specific tax advice. No reliance shall be placed on the above information, and Lark shall not be liable for any tax losses/penalties arising from reliance on the above information.
Turkey VAT
Will Lark charge VAT on its sales?
We will not charge Turkey VAT on supplies made to a business customer (B2B supply of services). A customer will only be treated as a business customer if a valid Turkey VAT number is provided.
In the absence of a valid Turkey VAT number, you will be treated as a non-business customer, and we will charge Turkey VAT on the sale.
What is a VAT ID?
A valid VAT ID in Turkey is a 10-digit number. We will validate customer VAT numbers to confirm their validity. In the event where an invalid VAT number is provided, we reserve the right to request payment of VAT for any invoices issued by us without VAT.
How does a customer notify Lark of its VAT ID?
Customers may enter their VAT number when registering for a paid Lark account.
We perform periodic validation checks of customer VAT numbers to ensure that the VAT numbers remain valid. If, during such validation checks, it is identified that your VAT number is no longer valid, we will automatically update your account such that future invoices are subject to VAT.
You are required to notify us if there is any change to your VAT registration status.
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Disclaimer: The above does not constitute tax advice, and customers should engage their own tax advisors for specific tax advice. No reliance shall be placed on the above information, and Lark shall not be liable for any tax losses/penalties arising from reliance on the above information.
UK VAT
Will Lark charge UK VAT on its sales?
We will not charge UK VAT on supplies made to a business customer (B2B supply of services). A customer will only be treated as a business customer if a valid UK VAT number is provided.
In the absence of a valid UK VAT number, you will be treated as a non-business customer, and we will charge UK VAT on the sale.
What is a VAT ID?
A valid VAT number in the UK is a nine-digit number. We will validate customer VAT numbers to confirm their validity by using the UK government's VAT number validation service. In the event where an invalid VAT number is provided, we reserve the right to request payment of VAT for any invoices issued by us without VAT.
How does a customer notify Lark of its VAT ID?
Customers may enter their VAT number when registering for a paid Lark account.
We perform periodic validation checks of customer VAT numbers to ensure that the VAT numbers remain valid. If, during such validation checks, it is identified that your VAT number is no longer valid, we will automatically update your account such that future invoices are subject to VAT.
You are required to notify us if there is any change to your VAT registration status.
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Disclaimer: The above does not constitute tax advice, and customers should engage their own tax advisors for specific tax advice. No reliance shall be placed on the above information, and Lark shall not be liable for any tax losses/penalties arising from reliance on the above information.