What tax code should be applied to online courses?
The general rule for classifying online courses is as follows:
- Automated courses: These are considered
e-Serviceand taxed based on the customer’s location. - Courses with human interaction: As of January 1, 2025, these are also classified as
e-Serviceand are taxed:- For B2C sales, based on the customer’s location.
- For B2B transactions, based on the customer’s place of establishment.
You can learn more about this on our blog post, What’s up with digital tax for online courses?