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Tax rules for invoices, by country.

These pages explain the sales tax and self-employed tax rules ReckonOS applies in the United States, the United Kingdom, the European Union, Germany, Belgium, Canada, Australia and Nigeria. Each one quotes the official source, gives the date we checked it, and says what ReckonOS does and does not do. They are research, not tax advice.

Countries

  • United States

    The 2026 estimated tax due dates, the safe harbor rule and the new $2,000 1099-NEC threshold, quoted from the IRS with the date we checked.

    Last reviewed 10 November 2026.

  • United Kingdom

    UK VAT at 20%, when services to clients abroad are outside the scope, and the UK reverse charge, quoted from GOV.UK and the VAT Act 1994.

    Last reviewed 10 November 2026.

  • European Union

    Standard VAT rates in all 27 EU member states, the Article 196 reverse charge between businesses and the €10,000 One Stop Shop threshold.

    Last reviewed 10 November 2026.

  • Germany

    German VAT at 19%, the e-invoice rules between German businesses with their transition periods, and reverse charge for EU business clients.

    Last reviewed 10 November 2026.

  • Belgium

    Belgian VAT at 21%, mandatory structured e-invoicing between Belgian businesses since 1 January 2026, and reverse charge for EU clients.

    Last reviewed 10 November 2026.

  • Canada

    Canadian GST and HST by province, including Nova Scotia's 14% HST, Quebec QST at 9.975% and PST in BC, Manitoba and Saskatchewan, with sources.

    Last reviewed 10 November 2026.

  • Australia

    Australian GST at 10%, unchanged since 2000, and the GST-free rule for some services exported to non-residents, with the official sources.

    Last reviewed 10 November 2026.

  • Nigeria

    Nigerian VAT at 7.5% under the Nigeria Tax Act 2025, zero-rated exported services, VAT invoice contents and the monthly return date, quoted.

    Last reviewed 10 November 2026.

Not yet reviewed by an accountant. Every rate on these pages was compared with its official source on 5 November 2026; an accountant’s review is still to come. Check with your accountant before you rely on any of it.

Estimates based on the rules for each country listed as of November 2026. Check with your accountant. Sources: IRS Form 1040-ES (opens in a new tab); IRS Publication 505 (opens in a new tab); GOV.UK VAT rates (opens in a new tab); European Commission VAT rates (opens in a new tab); CRA GST/HST rates (opens in a new tab); ATO GST (opens in a new tab); Nigeria Tax Act 2025, s.147 (opens in a new tab).

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