Why are you charging VAT to IMDbPro members?

I thought IMDb was based in the United States. Why does a U.S. company charge VAT?

Customers in the EU: European Union regulations which took effect on July 1st, 2003 require us to collect Value Added Tax (VAT) from customers in the EU on all transactions regarding Electronically Supplied Services (ESS).

Customers in Norway: Norwegian legislation taking effect on July 1st, 2011 requires us to collect Value Added Tax (VAT) from customers in Norway on all transactions regarding Electronically Supplied Services (ESS).

Customers in Iceland: Icelandic legislation which took effect on November 1st, 2011 requires us to collect Value Added Tax (VAT) from customers in Iceland on all transactions regarding Electronically Supplied Services (ESS).

Customers in Japan: Japanese legislation which took effect on January 1st, 2016 requires us to collect Consumption Tax from customers in Japan on all transactions regarding Electronically Supplied Services (ESS).

Customers in New Zealand: New Zeland legislation which took effect on October 1st, 2016 requires us to collect Value Added Tax (VAT) from customers in New Zealand on all transactions regarding Electronically Supplied Services (ESS).

Customers in Russia: Russian legislation which took effect on January 1st, 2017 requires us to collect Value Added Tax (VAT) from customers in Russia on all transactions regarding Electronically Supplied Services (ESS).

Customers in Australia: Australian legislation which took effect on July 1, 2017 requires us to collect Goods and Services Tax (GST) from customers in Australia on all transactions regarding Electronically Supplied Services (ESS).

How does that apply to my transactions with your website?

Examples of Electronically Supplied Services include:

  • supply of websites or web-hosting services;
  • downloaded software (including updates of software);
  • downloaded images, text or information, including making databases available;
  • digitised books or other electronic publications;
  • downloaded music, films or games;
  • electronic auctions; or
  • Internet service packages.

The services provided by IMDbPro fall within these definitions and are therefore subject to VAT and consumption taxes.

Are you keeping the money charged for VAT?

No, all taxes collected from customers will be paid to the tax authority of their taxing country.

How do you know whether to charge VAT or consumption tax on my transaction and how much will I be charged?

The correct tax rate for your country of residence will be applied based on your billing address.

This is a business purchase, how do I claim a refund of the VAT?

If your IMDbPro membership is for business purposes and you have a VAT number, please contact our Customer Service team and provide your VAT registration number and address/details about your company. Upon verification of the VAT number, we will exempt your account from VAT surcharges.

Where can I receive an invoice for my recent transaction including VAT?

To retrieve a PDF invoice of your VAT transaction, please visit your Account Settings. Once the page loads, select the "Display Invoice" link to obtain your invoice.

Where can I find more information on this?

EU customers can find more information in the European VAT Directive (EC 2006/112/EC)

For a copy of this directive, please see http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:2006L0112:20100409:EN:HTML (requires Adobe Acrobat).

Norwegian Customers can find more information at http://www.regjeringen.no/en/dep/fin/press-center/press-releases/2011/vat-on-electronic-services-voesnorway--s.html?id=643060

Japanese Customers can find more information at http://www.nta.go.jp/foreign_language/consumption_tax/cross-kokugai-en.pdf

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