Public preview
Tax location-based sales Public preview
Use performance locations to calculate tax where goods are sold or services are performed.
When a purchase is associated with in-person attendance, such as tickets to an event, or in-person sales of goods and services, tax is often assessed at the location of the event or sale rather than at your business address or the customer’s address. A performance location is a saved address you attach to individual line items so Stripe Tax assesses tax at that address instead of using the default sourcing rule.
These sales still require your business address and the customer’s address for reverse-charge determination.
Performance locations
Required versus optional performance locations
Whether a performance location is required depends on the product tax code of each line item.
| Requirement | When it applies | Example tax codes |
|---|---|---|
required | Event and ticket tax codes require tax calculation at the event venue for every line item. Apply when selling admission to events, concerts, conferences, or venues. | txcd_50010001 (Admission to Amusement, Entertainment and Recreation Venues) |
optional | Physical goods and most service tax codes can override the default sourcing rule with a performance location for an individual line item. Apply when selling physical goods or performing services at a physical location. | txcd_20030000 (General - Services), txcd_99999999 (General - Physical Goods) |
not_allowed | Electronic services and digital goods: performance locations aren’t applicable. | txcd_10103000 (Software as a service (SaaS) - personal use) |
- Stripe Tax offers 14 unique product tax codes for event and admission ticket sales. You can’t use these as a default product tax code — for ticket sales without a specific code, use txcd _ 20030000 (General - Services).
- For in-person goods and services, use product tax codes with a performance _ location requirement of optional . Common examples include txcd _ 20030000 (General - Services), txcd _ 99999999 (General - Physical Goods), and txcd _ 50021003 (Fee for Personal Training/Fitness Classes).
See Product tax codes for the full list with the performance_location requirement column.
Supported countries
Stripe Tax supports location-based sales for businesses in the following countries:
Australia
Austria
Belgium
Bulgaria
Canada
Croatia
Cyprus
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Japan
Latvia
Liechtenstein
Lithuania
Luxembourg
Malta
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Romania
Singapore
Slovakia
Slovenia
South Africa
Spain
Sweden
Switzerland
United Arab Emirates
United Kingdom
United States
Tax calculation
When you calculate tax with a performance location, Stripe Tax uses that address as the place of taxation for the line item. Event ticket sales require a performance location for every line item. For in-person goods and services, you can add a performance location to override the default origin or destination sourcing rule for any individual item.
Tax compliance and reporting
Different jurisdictions have unique tax rules for location-based sales. Stripe Tax automatically calculates taxes based on the performance location you provide. Use Stripe Tax reports to file and remit taxes across jurisdictions.
Integration support
Performance location support works with existing Stripe payment integrations. You can provide performance locations through the Tax Calculations API, Checkout Sessions, and Payment Intents.