Imposta sulle vendite per i membri su Patreon

Negli ultimi anni, le leggi fiscali di molti paesi e degli Stati Uniti sono state modificate per richiedere ai marketplace online, come Patreon, di applicare l'imposta sulle vendite o l'IVA su ogni transazione che avviene sulla loro piattaforma.

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'articolo e le domande frequenti qui sotto spiegano nel dettaglio come viene applicata l'imposta sulle vendite su Patreon e forniscono tutte le altre informazioni necessarie.

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.

Se Patreon addebita l'imposta sulle vendite nel tuo paese di residenza, troverai una voce aggiuntiva in merito sulla tua ricevuta. Poiché le normative e le aliquote fiscali variano da paese a paese e da stato a stato, l'importo sarà diverso per ciascun membro. L'imposta che Patreon riscuote in conformità con queste normative viene versata direttamente alle amministrazioni locali, senza l'aggiunta di commissioni.

Informazioni sull'imposta sulle vendite

• 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.

Dettagli relativi all'imposta sulle vendite: come funziona nelle diverse aree geografiche e come si applica per Patreon

Quali dei benefit forniti su Patreon sono considerati tassabili?

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.

Dove riscuote le tasse Patreon e quali sono le aliquote fiscali?

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.

* In alcune giurisdizioni, a determinati prodotti come le pubblicazioni digitali (ad esempio gli eBook) può essere applicata un'aliquota fiscale ridotta. Tali aliquote non sono elencate qui.

** 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.

Stati Uniti: ripartizione per stato

Domande frequenti

• Come indicato sopra, l'applicazione dell'imposta sulle vendite e la relativa aliquota specifica dipendono sia dal luogo in cui risiedi, sia dai tipi di benefit che il creator offre per ciascun livello a cui hai contribuito.

  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.

  È importante comprendere che le aliquote e le normative fiscali cambiano di frequente. Patreon monitora questi cambiamenti, lavorando con le risorse appropriate secondo necessità, per garantire che i tuoi membri e clienti siano tassati con l'aliquota attuale per la loro posizione e i benefit forniti.

• 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 non applica l'IVA sui pagamenti da parte di membri e clienti in Australia che pagano creator anch'essi residenti in Australia. Tuttavia, se tali membri e clienti supportano dei creator in altri paesi, potrebbe comunque essere addebitata la GST su tali contributi, se i benefit che ricevono sono tassabili in Australia.