Understanding Your Tax Registration Options

Modified on Wed, 2 Apr at 1:11 PM

When expanding into new markets, non-resident businesses typically need to register for tax in each country. Depending on your setup, you’ll need to choose between a Standard Tax Registration or a Simplified Tax Registration.

This guide will help you understand the differences—and which option may be right for your business.

Standard Tax Registration

The Standard Tax Registration gives you full access to a country’s tax system. It allows you to reclaim input tax (VAT, GST, etc.) on eligible local expenses and is required in more complex or locally active scenarios.

You’ll typically need this if:

You have a physical presence in the country (e.g. office, warehouse, staff)
You make local purchases and want to reclaim tax on those expenses
Your business activities go beyond the scope of simplified schemes

Simplified Tax Registration

The Simplified Tax Registration is designed for non-resident businesses selling into a country without any physical presence. It’s typically used for digital services and low-value goods sold directly to consumers.

Key characteristics:

Easier registration and reporting
You cannot reclaim input tax
Usually applies to remote sales to consumers (not to goods sold from within the country)

Country-Specific Schemes and Transaction Restrictions

Country	Name of Simplified Scheme	Allowed Transaction Types	Key Restrictions
Norway	VOEC (VAT on E-Commerce)	Remote B2C sales of low-value goods (under NOK 3,000), digital services	Excludes goods shipped from within Norway
Australia	Simplified GST for Non-Residents	Remote B2C sales of digital products and low-value imported goods	Excludes goods sold from within Australia
Canada	Simplified GST/HST for Non-Residents	Remote B2C sales of digital products and services	Does not apply to physical presence or local goods fulfillment

Still Not Sure Which One You Need?

Ask yourself:

Do you have any physical presence in the country?
Do you make local purchases and want to reclaim tax?
Are your transactions eligible under a simplified scheme?

If you answered yes to questions 1 or 2, you likely need a Standard Registration.
If you sell remotely to consumers with no physical presence or local purchases, and your sales fit within the country’s simplified scheme, Simplified Registration may be the right fit.

Need More Help?

If you’re unsure which option applies to your business, we’re happy to help.
? Contact our support team for advice based on your sales model and where you operate.