Tasa de impuestos por región Palaos

Selecciona una región

La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

Palau administers a 10% Goods and Services Tax (GST) through its Bureau of Revenue & Taxation (BRT), which covers digital products and electronic services. Non-resident digital service suppliers are subject to a mandatory registration threshold of USD 300,000 in annual sales to Palauan customers, below which B2B transactions are managed via a reverse charge mechanism. Taxpayers must navigate a monthly compliance cycle, with electronic returns and payments due to the BRT by the 30th day of the month following the close of the reporting period.

Imagen de mosaico

Palaos

Palau applies a Goods and Services Tax (GST) at 10% on digital products and services. The Bureau of Revenue & Taxation (BRT), under Palau’s Ministry of Finance, administers GST. Non-resident businesses must register once sales reach USD 300,000 to Palauan customers. 

Enlace oficial del gobierno: Bureau of Revenue & Taxation (BRT)

10.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Categorías de productos exentos

Certain financial services, government services

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

After USD 300,000 in sales

Posibilidad de registro en línea

Sí 

Se necesita representante local

No obligatorio 

Procedimiento de registro

Register with Bureau of Revenue & Taxation (BRT), Ministry of Finance, Palau

Lista de servicios digitales y electrónicos sujetos a impuestos

Streaming games, music, apps, films, e-books, e-journals, software, internet services

Sanciones

Penalties and interest apply for late registration and for non-compliance with filing requirements (BRT)

Umbral de registro

USD 300.000

Frecuencia de presentación

Mensual

Fecha límite de presentación

By the 28th day of the month following the taxable period

Requisitos de facturación electrónica

No obligatorio 

Mantenimiento de registros

3 años 

How-To Guides: Palau SaaS VAT

Paso: 1 Umbral

Palau Goods and Services Tax Act enacted under the Tax Reform Act of 2022, effective January 1, 2023. Effective January 1, 2023, Palau implemented a 10 percent goods and services tax (PGST), which includes measures to impose tax on the provision of remote services to consumers in Palau. Nonresidents are required to register if their sales exceed the registration threshold of $300,000.

 

Registration is mandatory if annual taxable supplies exceed this. Voluntary registration is available for businesses between $50k and $300k.

Paso: 2 Registro de empresas

Register with the Bureau of Revenue and Taxation (BRT). Foreign entities must complete Form Tax-001 (Taxpayer Registration) and Tax-001H (Tax Category Registration).

Paso: 3 Número TIN/IVA

TIN (Taxpayer Identification Number) is issued by the Ministry of Finance.

Paso: 1 Tasa Estándar

Th standard rate in Palau is 10% (Standard PGST rate).

 

Paso: 2 Fórmula de la Tasa

Para calcular sus montos de impuestos, utilice la siguiente fórmula:

 

Tax Amount = Net Price x 10%. 

Paso: 3 Inversión del Sujeto Pasivo (B2B)

A reverse charge mechanism may apply in certain B2B cases; however, Palau primarily expects registered suppliers to collect PGST directly.

Paso: 1 Ventas B2C

Non-resident providers must charge 10% PGST at the point of sale to private individuals if the seller is registered (mandatory above the threshold).

Paso: 2 Ventas B2B

Tax is not charged if the buyer provides a valid Palau TIN. The invoice should state “Reverse Charge” and the buyer’s TIN.

Paso: 3 Requisitos de Facturación

Debe incluir:
– Supplier Name/Address
– Supplier TIN
– Sequential Invoice Number
– Date of Supply
– Description of Services
– Price (PGST-inclusive or with tax shown separately)
– Buyer Name/TIN (mandatory for B2B/Reverse Charge).

Paso: 1 Intervalo de presentación

Taxes are filed monthly (standard for PGST registered entities).

Paso: 2 Fecha límite de presentación

Returns must be filed and payment made by the 28th day of the month following the taxable period.

Paso: 3 Presentación

File via the Palau Tax Online portal or via email to [email protected]. Payments can be made via wire transfer or authorized local banks.

Paso: 4 Mantenimiento de registros

Records and invoices must be maintained for minimum of 3 years in chronological order; records must be accessible in English.

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Palau’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

Preguntas frecuentes

¿Abrumado por el cumplimiento del impuesto sobre las ventas de SaaS?

Nuestro equipo de expertos en impuestos SaaS está aquí para ayudarlo. Contáctenos hoy para una consulta gratuita.

Habla con un experto
Imagen de mosaico
es_ESEspañol
en_USEnglish pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어 es_ESEspañol