Taxation des ventes sur Patreon pour les membres

Les lois fiscales de nombreux pays et États américains ont évolué ces dernières années et exigent que les marketplaces en ligne tels que Patreon appliquent la taxe sur les ventes ou la TVA aux transactions effectuées sur leur plate-forme.

Patreon adds sales tax, VAT, GST or other similar taxes (collectively herein also referred to as "sales tax" or "sales tax/VAT") to member or customer payments in parts of the United States and several other countries as required by law. Review which countries sales taxes apply to here: List of locations where Patreon is collecting sales tax

L'article et la FAQ qui suivent indiquent la façon dont la taxe sur les ventes s'applique à Patreon et tout ce que vous devez savoir.

Who Does Patreon Charge Sales Tax To?

Whether or not you will pay sales tax/VAT as a member depends on where you are located, and what benefits the creators you support are providing. The laws and tax rates in effect in your country of residence will be applied whenever you pledge to a creator through Patreon, whether that's monthly, annually, or per thing, or an ad-hoc commerce acquisition if the benefits offered are taxable in your location.

Si Patreon facture la taxe sur les ventes dans votre région, une ligne supplémentaire apparaît sur votre reçu. Compte tenu du fait que les lois et les taux d'imposition varient d'un pays à l'autre et d'un État à l'autre, le montant diffère d'un membre à l'autre. Les taxes que Patreon collecte en application de ces lois sont directement reversées à votre gouvernement local ; Patreon ne facture aucuns frais sur cette partie de votre paiement.

À propos de la taxe sur les ventes

• Different jurisdictions will consider different things taxable. If you receive a benefit in return for your pledge, it is likely that it will be subject to tax. For example, many places have passed laws that make streaming content taxable so in those places, streaming video and audio would be subject to tax.

  It is however useful to remember that different jurisdictions approach digital content differently and what one location deems a taxable benefit may not be consistent with the views of another jurisdiction.

  If you are not receiving any benefits in exchange for your pledge or payment, the payment may not be taxable. For example, if you pledged an amount in excess of your set tier price, or you have given a pledge that falls outside of a set tier, your pledge could be deemed to not have any benefits associated with it.

• The laws about what is taxable vary by location, but in many places, digital goods and content (downloadable and/or streamed) are also taxable.
• Some members may decide to pledge outside of your set tiers. For example, you may have pledged an amount above the set tier price or the creator has given you the option to pledge without receiving pledge benefits. In many jurisdictions, this amount would be akin to a "tip" or gratuity and treated as non-taxable. However, in other jurisdictions given the conditions set or interpretation around this issue, it is not possible to treat such amounts as not taxable.
• We are not offering this as an option at this time. Note however that in several jurisdictions, sales tax cannot be included in pricing.

Précisions relatives à la taxe sur les ventes : comment fonctionne-t-elle dans les différentes régions et comment s'applique-t-elle à Patreon ?

Quels avantages proposés sur Patreon sont considérés comme imposables ?

Outside of the United States, it is common for sales of most goods and services to be subject to VAT/GST. Also, in more and more jurisdictions, cross border sales of electronically supplied or intangible services, as well as imported physical goods are subject to tax chargeable by the seller.

Within the United States, what is taxable varies greatly by location. Generally, tangible goods are taxable in all states and taxability of digital goods and services is constantly increasing.

As a rough guide, we've broadly sorted benefits into 5 categories that are each taxed differently in US jurisdictions.

Dans quelles régions Patreon collecte-t-il les taxes et quels sont les taux appliqués ?

Patreon continues to monitor laws governing the sale of online content and creation, and will continue to update our platform to ensure sales and pledges made through Patreon comply with local tax laws. A list of the main countries where Patreon is currently collecting VAT/GST is included below.

* Dans certaines juridictions, un taux d'imposition réduit peut s'appliquer à certaines fournitures telles que les publications numériques (par exemple, les livres électroniques). Ces taux ne sont pas répertoriés ici.

** To comply with local laws, there are some countries or regions where we do not charge VAT/GST to members who are located in the same country as the creator they are paying. However, if those members support creators in other countries, they may still be charged VAT/GST on those payments if the benefits they receive are taxable in their country. For more details about this, please refer to this section: Sales Tax FAQs for Australian creators and members

EU VAT - country breakdown

*In certain jurisdictions, a reduced rate of tax may apply to certain supplies such as digital publications (e.g., ebooks). Those rates are not listed here.

États-Unis : répartition par État

FAQ

• Comme indiqué ci-dessus, votre lieu de résidence et le type d'avantages offerts par le créateur à votre niveau détermineront si vous êtes ou non taxé et à quel taux.

  Within the United States, rates currently range from 4% to 14%. To make things more complex, some locations tax certain things while others don't (e.g. - "physical goods" vs. "digital downloads" vs. "digital streaming"). Outside of the United States, rates range from 5% to 27% in the countries where Patreon will charge and pay sales tax.

  Il est important de noter qu'en matière de fiscalité, les taux et les règles changent fréquemment. Patreon suit ces évolutions et travaille avec des ressources adaptées pour s'assurer que vos membres et clients sont taxés conformément au taux actuellement en vigueur dans leur zone géographique et aux avantages fournis.

• Yes, it is very likely. We expect more states and jurisdictions will pass similar laws or regulatory changes in the future. We are constantly monitoring relevant tax obligations and will keep this page up to date and with as much warning as possible.
• Sales tax applies to each transaction. For members or customers that pay per thing or one-off sales, if they are in a location that requires sales tax, and the thing the creator offers is taxable in their location, they will find sales tax applied to each monthly transaction where a paid 'thing' was posted during that month or otherwise, to the one-off transaction for which the payment is made.

• Yes. While logged into Your Memberships, click on the Personal Settings button from the left navigation and then click on the More dropdown to select Billing history. Click the dropdown arrow next to a payment amount for an individual pledge to see how much sales tax, VAT, or similar tax was applied.

  Also, for any new pledge, you should be able to see the tax being applied at checkout under the Sales or VAT line in Order Summary.

• Patreon n'applique pas la TPS sur les paiements réalisés par les membres et clients situés en Australie envers des créateurs également situés en Australie. Toutefois, si ces membres et clients paient des créateurs dans d'autres pays que l'Australie, la TPS pourra alors leur être facturée par Patreon, si les avantages qu'ils reçoivent sont imposables en Australie.