지역별 세율 팔라우

지역 선택

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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.

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팔라우

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. 

공식 정부 링크: Bureau of Revenue & Taxation (BRT)

10.00%

전자 제품 및 서비스 부가가치세/판매세율

면세 제품 카테고리

Certain financial services, government services

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

예

세무 ID 확인 필요

예

언제 등록해야 하나요?

After USD 300,000 in sales

온라인 등록 가능

예 

현지 대리인 필요

필수 아님 

등록 절차

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

과세 대상 디지털 및 전자 서비스 목록

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

벌금

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

등록 기준

USD 300.000

신고 간격

매월

신고 마감일

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

전자세금계산서 요구사항

필수 아님 

기록 보관

3년 

How-To Guides: Palau SaaS VAT

1단계 기준점

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.

2단계 사업자 등록

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

단계: 3 TIN/VAT 번호

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

1단계 표준 세율

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

 

2단계 세율 계산식

세금 금액을 계산하려면 다음 공식을 사용하세요:

 

Tax Amount = Net Price x 10%. 

단계: 3 역외 과세 (B2B)

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

1단계 B2C 판매

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

2단계 B2B 판매

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

단계: 3 송장 요구 사항

다음 사항을 포함해야 합니다:
– 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).

1단계 신고 주기

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

2단계 신고 마감일

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

단계: 3 제출

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

단계: 4 기록 유지

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

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

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