VAT Rates in Australia

Type VAT Rate (GST)
Standard Rate


Applies to most goods and services.
Reduced Rates


Applies to some goods and services such as food or home energy.
Telecommunication, Broadcasting, and Electronically Supplied Services (TBE)
Audiobook 10%
Broadcasting %
eBook 10%
ePeriodical 10%
eService %
Telecommunication %

Reporting currency in Australia is AUD.

Value Added Tax in Australia

Value added tax (VAT), or Goods and Services Tax (GST) as it is called locally, is a type of indirect consumption tax imposed on the value added to products or services, specifically during different stages of the supply chain. A supply chain may include legally separate entities involved in production, wholesale, distribution, supply, or any other stages that add value to a product.

VAT is generally reclaimed by businesses that are involved in the supply chain and that carry a registered VAT ID. Its local name is Australian Business Number (ABN). The end-consumer at the end of the supply chain will pay the consumption tax.

Governments around the world use VAT as one of their main sources of revenue. Failure to report and pay VAT may therefore result in heavy penalties.

Automate VAT reports

Tax Surcharge on Digital Products or Services

Governments want to ensure that they receive taxes on all goods and services consumed by their citizens. Physical products are taxed at customs. Electronically supplied services (ESS) don’t cross any borders to pass through customs. As a business, you are made responsible to charge the applicable VAT regardless whether you are based inside or outside Australia.

As a supplier of ESS to end-consumers, you’re responsible for applying, collecting and remitting VAT to the individual governments at their various VAT rates.

Overview of EU VAT rates

Selling  a subscription? an online course? a hosting plan? an ebook?