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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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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帕劳

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. 

官方政府链接： Bureau of Revenue & Taxation (BRT)

10.00%

电子产品和服务增值税/销售税率

免税产品类别

Certain financial services, government services

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

After USD 300,000 in sales

可在线注册

是 

需要当地代表

非强制性 

注册流程

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

应纳税的数字和电子服务清单

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

罚款

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

注册门槛

USD 300.000

申报间隔

每月

申报截止日期

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

电子发票要求

非强制性 

记录保存

3年 

How-To Guides: Palau SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

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

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

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

 

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

Tax Amount = Net Price x 10%. 

步骤：3 反向收费 (B2B)

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

步骤：1 B2C销售

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

步骤：2 B2B销售

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

步骤：3 发票要求

必须包含：
– 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).

步骤：1 申报周期

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

步骤：2 申报截止日期

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

步骤：3 提交

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

步骤：4 记录保存

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

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

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