In accordance with the sales tax regulations of European Union countries in which our Residents live, we must collect and remit Value Added Tax, or VAT, from Residents.
Who should be charged VAT?
Currently, only Residents who live in the European Union are charged VAT. The EU allows people and companies to register for VAT exemption, which we abide by.
How does Linden Lab determine who to charge VAT for?
When you registered your account, you told us what country you live in. If that country is in the EU, then VAT is applied.
If you say that you come from a different country that doesn't charge VAT, it's very likely that discrepancies between your IP address and your declared country would get caught in our risk detection system and may cause your account to be flagged for review or even suspended.
What are the items for which Linden Lab charges VAT?
Anything that you pay Linden Lab for will have VAT applied. This includes:
- Premium account registration
- Purchases from the Land Store
- Land use fees (tier)
- Private Region fees
- Land auctions
What are the items for which Linden Lab doesn't charge VAT?
Transactions in L$ between individual Residents are not subject to VAT.
How can I tell what items had VAT charged?
Your account history page will display the transactions you made and the VAT charged on each one, if applicable.
I have a VAT registration ID that makes me exempt from VAT. How do I enter it?
If you're registering for a new account, there's a step where you can enter your VAT registration ID.
If you have an existing account for which you want to enter your VAT registration ID,
click here to enter it.
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