The Sales Tax Burden Index
The Sales Tax Burden Index
The Sales Tax Burden Index
Selling digital products is EASY. The taxes that follow…? Not so much.
Selling digital products is EASY. The taxes that follow…? Not so much.
Selling digital products is EASY. The taxes that follow…? Not so much.
Your online course doesn't care about borders. Tax authorities do. Depending on where your customer lives, the tax rate, filing deadline, and registration requirements all change. See which regions cause the biggest tax headaches - or let CopeCart handle the entire tax burden for you - or let CopeCart handle the entire tax burden for you
Your online course doesn't care about borders. Tax authorities do. Depending on where your customer lives, the tax rate, filing deadline, and registration requirements all change. See which regions cause the biggest tax headaches - or let CopeCart handle the entire tax burden for you - or let CopeCart handle the entire tax burden for you
Your online course doesn't care about borders. Tax authorities do. Depending on where your customer lives, the tax rate, filing deadline, and registration requirements all change. See which regions cause the biggest tax headaches - or let CopeCart handle the entire tax burden for you - or let CopeCart handle the entire tax burden for you
Tax Risk Calculator 2024 – 2025
Your monthly revenue
Due to incorrect VAT handling
Estimated additional costs for delays
Tax Risk Calculator 2024 – 2025
Your monthly revenue
Due to incorrect VAT handling
Estimated additional costs for delays
Tax Risk Calculator 2024 – 2025
Your monthly revenue
Due to incorrect VAT handling
Estimated additional costs for delays
+530K successful
Vendors
Important Notice: This is a simplified risk assessment, not tax advice and no individual tax assessment. Specific numbers always depend on your actual country mix, product type, and legal form.
This is a high-level risk estimate, not a tax assessment.
Tax situation in digital B2C/B2B sales
Tax situation in digital B2C/B2B sales
Tax situation in digital B2C/B2B sales
Admin effort
Alphabetical
tax rate
Maximum penalty
Overall rating
Jurisdiction
VAT rate
Admin effort
Maximum penalty
Overall rating
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 15.923 345.043 C 52.094 442.527 145.929 512 256 512 C 366.071 512 459.906 442.527 496.077 345.043 L 256 322.783 Z M 256 0 C 145.929 0 52.094 69.472 15.923 166.957 L 256 189.217 L 496.077 166.956 C 459.906 69.472 366.071 0 256 0 Z M 15.923 166.957 C 5.633 194.69 0 224.686 0 256 C 0 287.314 5.633 317.31 15.923 345.043 L 496.078 345.043 C 506.368 317.31 512 287.314 512 256 C 512 224.686 506.368 194.69 496.077 166.957 Z" fill="transparent" height="512px" id="ZpEZgalj1" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="qkQIaCALS" width="512px"/><path d="M 0 22.26 C 36.171 119.744 130.006 189.217 240.077 189.217 C 350.148 189.217 443.983 119.744 480.154 22.26 L 240.077 0 Z" fill="rgb(255, 218, 68)" height="189.21699999999998px" id="KQ4sxgSrK" transform="translate(15.923 322.783)" width="480.1539px"/><path d="M 240.077 0 C 130.006 0 36.171 69.472 0 166.957 L 240.077 189.217 L 480.154 166.956 C 443.983 69.472 350.148 0 240.077 0 Z" fill="rgb(0, 0, 0)" height="189.217px" id="xtqkHHrcu" transform="translate(15.923 0)" width="480.1539px"/><path d="M 15.923 0 C 5.633 27.733 0 57.729 0 89.043 C 0 120.357 5.633 150.353 15.923 178.086 L 496.078 178.086 C 506.368 150.353 512 120.357 512 89.043 C 512 57.729 506.368 27.733 496.077 0 Z" fill="rgb(216, 0, 39)" height="178.086px" id="NV4eVgrWy" transform="translate(0 166.957)" width="512px"/></g></svg>)
B2C to EU customers (OSS total)
17–27 %
🔥🔥🔥
😩😩😩😩
Multi-year EU claims + interest; correction of reporting states
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 389.565 211.479 L 300.522 211.479 L 300.522 122.435 L 211.478 122.435 L 211.478 211.479 L 122.435 211.479 L 122.435 300.522 L 211.478 300.522 L 211.478 389.565 L 300.522 389.565 L 300.522 300.522 L 389.565 300.522 Z" fill="transparent" height="512px" id="NLOdhvL5X" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="U1RtoE3qW" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(216, 0, 39)" height="512px" id="j2c38GjwA" width="512px"/><path d="M 267.13 89.044 L 178.087 89.044 L 178.087 0 L 89.043 0 L 89.043 89.044 L 0 89.044 L 0 178.087 L 89.043 178.087 L 89.043 267.13 L 178.087 267.13 L 178.087 178.087 L 267.13 178.087 Z" fill="rgb(240, 240, 240)" height="267.13px" id="EAV2U4pOG" transform="translate(122.435 122.435)" width="267.13px"/></g></svg>)
Switzerland (digital services)
8.1 %
🔥🔥🔥
😩😩😩
Swiss VAT arrears + Late payment interest
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 52.92 100.142 C 32.811 126.305 17.648 156.46 8.819 189.219 L 141.997 189.219 Z M 503.181 189.219 C 494.352 156.461 479.188 126.306 459.08 100.143 L 370.005 189.219 Z M 8.819 322.784 C 17.649 355.542 32.812 385.697 52.92 411.859 L 141.994 322.784 Z M 411.858 52.921 C 385.695 32.812 355.541 17.649 322.782 8.819 L 322.782 141.996 Z M 100.142 459.079 C 126.305 479.188 156.46 494.351 189.218 503.181 L 189.218 370.005 Z M 189.217 8.819 C 156.459 17.649 126.304 32.812 100.142 52.92 L 189.217 141.995 Z M 322.783 503.181 C 355.541 494.351 385.696 479.188 411.858 459.08 L 322.783 370.005 Z M 370.005 322.784 L 459.08 411.86 C 479.188 385.698 494.352 355.542 503.181 322.784 Z M 509.833 222.609 L 289.393 222.609 L 289.392 222.609 L 289.392 2.167 C 278.461 0.744 267.317 0 256 0 C 244.681 0 233.539 0.744 222.609 2.167 L 222.609 222.607 L 222.609 222.608 L 2.167 222.608 C 0.744 233.539 0 244.683 0 256 C 0 267.319 0.744 278.461 2.167 289.391 L 222.607 289.391 L 222.608 289.391 L 222.608 509.833 C 233.539 511.256 244.681 512 256 512 C 267.317 512 278.461 511.257 289.391 509.833 L 289.391 289.393 L 289.391 289.392 L 509.833 289.392 C 511.256 278.461 512 267.319 512 256 C 512 244.683 511.256 233.539 509.833 222.609 Z M 322.783 322.784 L 437.019 437.02 C 442.273 431.768 447.285 426.277 452.067 420.585 L 354.265 322.783 L 322.783 322.783 Z M 189.217 322.784 L 189.215 322.784 L 74.98 437.019 C 80.232 442.273 85.723 447.285 91.415 452.067 L 189.217 354.263 Z M 189.217 189.219 L 189.217 189.217 L 74.981 74.98 C 69.727 80.232 64.715 85.723 59.933 91.415 L 157.736 189.218 Z M 322.783 189.219 L 437.02 74.981 C 431.768 69.727 426.277 64.715 420.585 59.934 L 322.783 157.737 Z" fill="transparent" height="512px" id="kHXbwy5h2" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="djdexzPI0" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="haAuc3Fu5" width="512px"/><path d="M 44.101 0 C 23.992 26.163 8.829 56.318 0 89.077 L 133.178 89.077 Z" fill="rgb(0, 82, 180)" height="89.077px" id="yqEnOveIA" transform="translate(8.819 100.142)" width="133.17803px"/><path d="M 133.176 89.076 C 124.347 56.318 109.183 26.163 89.075 0 L 0 89.076 Z" fill="rgb(0, 82, 180)" height="89.076px" id="xnAKVGTvD" transform="translate(370.005 100.143)" width="133.176px"/><path d="M 0 0 C 8.83 32.758 23.993 62.913 44.101 89.075 L 133.175 0 Z" fill="rgb(0, 82, 180)" height="89.07499999999999px" id="PrRw3ik32" transform="translate(8.819 322.784)" width="133.17503px"/><path d="M 89.076 44.102 C 62.913 23.993 32.759 8.83 0 0 L 0 133.177 Z" fill="rgb(0, 82, 180)" height="133.17703px" id="kh7Uujqfi" transform="translate(322.782 8.819)" width="89.07600000000002px"/><path d="M 0 89.074 C 26.163 109.183 56.318 124.346 89.076 133.176 L 89.076 0 Z" fill="rgb(0, 82, 180)" height="133.176px" id="teQGAsKn_" transform="translate(100.142 370.005)" width="89.076px"/><path d="M 89.075 0 C 56.317 8.83 26.162 23.993 0 44.101 L 89.075 133.176 Z" fill="rgb(0, 82, 180)" height="133.17603px" id="JAboDoFI5" transform="translate(100.142 8.819)" width="89.07500000000002px"/><path d="M 0 133.176 C 32.758 124.346 62.913 109.183 89.075 89.075 L 0 0 Z" fill="rgb(0, 82, 180)" height="133.176px" id="CQFoEV2wK" transform="translate(322.783 370.005)" width="89.07499999999999px"/><path d="M 0 0 L 89.075 89.076 C 109.183 62.914 124.347 32.758 133.176 0 Z" fill="rgb(0, 82, 180)" height="89.07600000000002px" id="Z031xPlFX" transform="translate(370.005 322.784)" width="133.176px"/><path d="M 509.833 222.609 L 289.393 222.609 L 289.392 222.609 L 289.392 2.167 C 278.461 0.744 267.317 0 256 0 C 244.681 0 233.539 0.744 222.609 2.167 L 222.609 222.607 L 222.609 222.608 L 2.167 222.608 C 0.744 233.539 0 244.683 0 256 C 0 267.319 0.744 278.461 2.167 289.391 L 222.607 289.391 L 222.608 289.391 L 222.608 509.833 C 233.539 511.256 244.681 512 256 512 C 267.317 512 278.461 511.257 289.391 509.833 L 289.391 289.393 L 289.391 289.392 L 509.833 289.392 C 511.256 278.461 512 267.319 512 256 C 512 244.683 511.256 233.539 509.833 222.609 Z" fill="rgb(216, 0, 39)" height="512px" id="WrFfJMoWh" width="512px"/><path d="M 0 0.001 L 114.236 114.237 C 119.49 108.985 124.502 103.494 129.284 97.802 L 31.482 0 L 0 0 Z" fill="rgb(216, 0, 39)" height="114.23699999999997px" id="zIpprOaIz" transform="translate(322.783 322.783)" width="129.284px"/><path d="M 114.237 0 L 114.235 0 L 0 114.235 C 5.252 119.489 10.743 124.501 16.435 129.283 L 114.237 31.479 Z" fill="rgb(216, 0, 39)" height="129.28300000000002px" id="jAEfkOZN3" transform="translate(74.98 322.784)" width="114.23700000000001px"/><path d="M 129.284 114.239 L 129.284 114.237 L 15.048 0 C 9.794 5.252 4.782 10.743 0 16.435 L 97.803 114.238 Z" fill="rgb(216, 0, 39)" height="114.23899999999999px" id="Pr9P8RVa8" transform="translate(59.933 74.98)" width="129.28400000000002px"/><path d="M 0 129.285 L 114.237 15.047 C 108.985 9.793 103.494 4.781 97.802 0 L 0 97.803 Z" fill="rgb(216, 0, 39)" height="129.285px" id="Qhq2dqe4B" transform="translate(322.783 59.934)" width="114.23699999999997px"/></g></svg>)
UK (digital services)
20 %
🔥🔥🔥
😩😩😩
HMRC penalties, retroactive registration
Small business vs. EU B2C
0 % / 17–27 %
🔥🔥🔥
😩😩
Loss of small business status + retroactive VAT
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 496.077 345.043 C 506.368 317.311 512 287.314 512 256 C 512 224.686 506.368 194.691 496.077 166.957 L 256 144.696 L 15.923 166.957 C 5.633 194.691 0 224.686 0 256 C 0 287.314 5.633 317.311 15.923 345.043 L 256 367.304 Z M 256 512 C 366.07 512 459.906 442.528 496.076 345.043 L 15.922 345.043 C 52.094 442.528 145.928 512 256 512 Z M 256 0 C 145.928 0 52.094 69.472 15.922 166.957 L 496.077 166.957 C 459.906 69.472 366.07 0 256 0 Z" fill="transparent" height="512px" id="n0u6pZ_Pc" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="H7ypw6JsX" width="512px"/><path d="M 496.077 200.347 C 506.368 172.615 512 142.618 512 111.304 C 512 79.99 506.368 49.995 496.077 22.261 L 256 0 L 15.923 22.261 C 5.633 49.995 0 79.99 0 111.304 C 0 142.618 5.633 172.615 15.923 200.347 L 256 222.608 Z" fill="rgb(240, 240, 240)" height="222.60799999999998px" id="szJ9gDLv0" transform="translate(0 144.696)" width="512px"/><path d="M 240.078 166.957 C 350.148 166.957 443.984 97.485 480.154 0 L 0 0 C 36.172 97.485 130.006 166.957 240.078 166.957 Z" fill="rgb(216, 0, 39)" height="166.957px" id="AMKtSGhbc" transform="translate(15.922 345.043)" width="480.1539px"/><path d="M 240.078 0 C 130.006 0 36.172 69.472 0 166.957 L 480.155 166.957 C 443.984 69.472 350.148 0 240.078 0 Z" fill="rgb(216, 0, 39)" height="166.957px" id="HJPj8xAcV" transform="translate(15.922 0)" width="480.1549px"/></g></svg>)
Austria
20 %
🔥🔥
😩😩
Additional claim + fine
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 0 256 C 0 287.314 5.633 317.31 15.923 345.043 L 256 367.304 L 496.077 345.043 C 506.367 317.31 512 287.314 512 256 C 512 224.686 506.367 194.69 496.077 166.957 L 256 144.696 L 15.923 166.957 C 5.633 194.69 0 224.686 0 256 Z M 496.077 166.957 C 459.906 69.473 366.071 0 256 0 C 145.929 0 52.094 69.473 15.923 166.957 Z M 15.923 345.043 C 52.094 442.527 145.929 512 256 512 C 366.071 512 459.906 442.527 496.077 345.043 Z" fill="transparent" height="512px" id="qnomOhILs" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="mv96ZjkUW" width="512px"/><path d="M 0 111.304 C 0 142.618 5.633 172.614 15.923 200.347 L 256 222.608 L 496.077 200.347 C 506.367 172.614 512 142.618 512 111.304 C 512 79.99 506.367 49.994 496.077 22.261 L 256 0 L 15.923 22.261 C 5.633 49.994 0 79.99 0 111.304 Z" fill="rgb(255, 218, 68)" height="222.60799999999998px" id="BKEhgPEZK" transform="translate(0 144.696)" width="512px"/><path d="M 480.154 166.957 C 443.983 69.473 350.148 0 240.077 0 C 130.006 0 36.171 69.473 0 166.957 Z" fill="rgb(216, 0, 39)" height="166.957px" id="F6sp1zush" transform="translate(15.923 0)" width="480.154px"/><path d="M 0 0 C 36.171 97.484 130.006 166.957 240.077 166.957 C 350.148 166.957 443.983 97.484 480.154 0 Z" fill="rgb(216, 0, 39)" height="166.957px" id="KAuRpUUsu" transform="translate(15.923 345.043)" width="480.154px"/></g></svg>)
Spain
21%
🔥🔥
😩😩😩
Hacienda penalties
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 256 0 C 145.929 0 52.094 69.472 15.923 166.957 L 496.078 166.957 C 459.906 69.472 366.071 0 256 0 Z M 256 512 C 366.071 512 459.906 442.528 496.077 345.043 L 15.923 345.043 C 52.094 442.528 145.929 512 256 512 Z" fill="transparent" height="512px" id="toztiRHc6" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="g3PRTXeoE" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="rylAAxv2G" width="512px"/><path d="M 240.077 0 C 130.006 0 36.171 69.472 0 166.957 L 480.155 166.957 C 443.983 69.472 350.148 0 240.077 0 Z" fill="rgb(162, 0, 29)" height="166.957px" id="lEo_hDWjX" transform="translate(15.923 0)" width="480.155px"/><path d="M 240.077 166.957 C 350.148 166.957 443.983 97.485 480.154 0 L 0 0 C 36.171 97.485 130.006 166.957 240.077 166.957 Z" fill="rgb(0, 82, 180)" height="166.957px" id="oA_jx7XSh" transform="translate(15.923 345.043)" width="480.154px"/></g></svg>)
Netherlands
21%
🔥🔥
😩😩 Tax Authority Penalties
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 512 256 C 512 145.929 442.528 52.094 345.043 15.923 L 345.043 496.078 C 442.528 459.906 512 366.071 512 256 Z M 0 256 C 0 366.071 69.473 459.906 166.957 496.077 L 166.957 15.923 C 69.473 52.094 0 145.929 0 256 Z" fill="transparent" height="512px" id="jOp7LoAH_" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="h7KG7ScDj" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="lZXo0RSx4" width="512px"/><path d="M 166.957 240.077 C 166.957 130.006 97.485 36.171 0 0 L 0 480.155 C 97.485 443.983 166.957 350.148 166.957 240.077 Z" fill="rgb(216, 0, 39)" height="480.1549px" id="HJ33GV6Rc" transform="translate(345.043 15.923)" width="166.957px"/><path d="M 0 240.077 C 0 350.148 69.473 443.983 166.957 480.154 L 166.957 0 C 69.473 36.171 0 130.006 0 240.077 Z" fill="rgb(0, 82, 180)" height="480.1539px" id="yayxoSdPB" transform="translate(0 15.923)" width="166.957px"/></g></svg>)
France
20 %
🔥🔥
😩😩
Tax Penalties
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 512 256 C 512 145.929 442.528 52.094 345.043 15.923 L 345.043 496.078 C 442.528 459.906 512 366.071 512 256 Z M 0 256 C 0 366.071 69.472 459.906 166.957 496.077 L 166.957 15.923 C 69.472 52.094 0 145.929 0 256 Z" fill="transparent" height="512px" id="Hor7AJaYK" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="gQOpJ2QHn" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="Nu1vyxdrj" width="512px"/><path d="M 166.957 240.077 C 166.957 130.006 97.485 36.171 0 0 L 0 480.155 C 97.485 443.983 166.957 350.148 166.957 240.077 Z" fill="rgb(216, 0, 39)" height="480.15509999999995px" id="XPLCAwjRH" transform="translate(345.043 15.923)" width="166.957px"/><path d="M 0 240.077 C 0 350.148 69.472 443.983 166.957 480.154 L 166.957 0 C 69.472 36.171 0 130.006 0 240.077 Z" fill="rgb(109, 165, 68)" height="480.15409999999997px" id="SGxRANTSl" transform="translate(0 15.923)" width="166.957px"/></g></svg>)
Italy
22 %
🔥🔥
😩😩
Punishments + Late fees
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 512 256 C 512 397.384 397.384 512 256 512 C 114.616 512 0 397.384 0 256" fill="transparent" height="512px" id="Pe6l0vW0y" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="ufyzo1qkP" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="Hugqc2WVO" width="512px"/><path d="M 512 0 C 512 141.384 397.384 256 256 256 C 114.616 256 0 141.384 0 0" fill="rgb(216, 0, 39)" height="256px" id="JZKVDLF9O" transform="translate(0 256)" width="512px"/></g></svg>)
Poland
23%
🔥🔥
😩😩
High fines
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 15.923 166.957 C 5.633 194.691 0 224.686 0 256 C 0 287.314 5.633 317.311 15.923 345.043 L 256 367.304 L 496.077 345.043 C 506.367 317.311 512 287.314 512 256 C 512 224.686 506.367 194.691 496.077 166.957 L 256 144.696 Z M 256 0 C 145.93 0 52.094 69.472 15.924 166.957 L 496.079 166.957 C 459.906 69.472 366.072 0 256 0 Z M 256 512 C 366.072 512 459.906 442.528 496.078 345.043 L 15.924 345.043 C 52.094 442.528 145.93 512 256 512 Z" fill="transparent" height="512px" id="IqQbW4_G5" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="lBXS3dtAl" width="512px"/><path d="M 15.923 22.261 C 5.633 49.995 0 79.99 0 111.304 C 0 142.618 5.633 172.615 15.923 200.347 L 256 222.608 L 496.077 200.347 C 506.367 172.615 512 142.618 512 111.304 C 512 79.99 506.367 49.995 496.077 22.261 L 256 0 Z" fill="rgb(240, 240, 240)" height="222.60799999999998px" id="vivpRj5tH" transform="translate(0 144.696)" width="512px"/><path d="M 240.076 0 C 130.006 0 36.17 69.472 0 166.957 L 480.155 166.957 C 443.982 69.472 350.148 0 240.076 0 Z" fill="rgb(216, 0, 39)" height="166.957px" id="UYokqExWN" transform="translate(15.924 0)" width="480.1549px"/><path d="M 240.076 166.957 C 350.148 166.957 443.982 97.485 480.154 0 L 0 0 C 36.17 97.485 130.006 166.957 240.076 166.957 Z" fill="rgb(109, 165, 68)" height="166.957px" id="Kmi_4Jpc1" transform="translate(15.924 345.043)" width="480.15389999999996px"/></g></svg>)
Hungary
27 %
🔥🔥
😩😩
NAV-Penalties
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 345.043 15.923 C 317.31 5.633 287.314 0 256 0 C 224.686 0 194.69 5.633 166.957 15.923 L 144.696 256 L 166.957 496.077 C 194.69 506.368 224.686 512 256 512 C 287.314 512 317.31 506.368 345.043 496.077 L 367.304 256 Z M 512 256 C 512 145.93 442.528 52.094 345.043 15.924 L 345.043 496.079 C 442.528 459.906 512 366.072 512 256 Z M 0 256 C 0 366.072 69.472 459.906 166.957 496.078 L 166.957 15.924 C 69.472 52.094 0 145.93 0 256 Z" fill="transparent" height="512px" id="lHin8SBBM" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="PSQ0ywouW" width="512px"/><path d="M 200.347 15.923 C 172.614 5.633 142.618 0 111.304 0 C 79.99 0 49.994 5.633 22.261 15.923 L 0 256 L 22.261 496.077 C 49.994 506.368 79.99 512 111.304 512 C 142.618 512 172.614 506.368 200.347 496.077 L 222.608 256 Z" fill="rgb(255, 218, 68)" height="512px" id="K_01U2yz6" transform="translate(144.696 0)" width="222.60799999999998px"/><path d="M 166.957 240.076 C 166.957 130.006 97.485 36.17 0 0 L 0 480.155 C 97.485 443.982 166.957 350.148 166.957 240.076 Z" fill="rgb(216, 0, 39)" height="480.1549px" id="p46BMiwmY" transform="translate(345.043 15.924)" width="166.957px"/><path d="M 0 240.076 C 0 350.148 69.472 443.982 166.957 480.154 L 166.957 0 C 69.472 36.17 0 130.006 0 240.076 Z" fill="rgb(0, 0, 0)" height="480.15389999999996px" id="kru6LcvS0" transform="translate(0 15.924)" width="166.957px"/></g></svg>)
Belgium
21%
🔥🔥
😩😩
Additional charge + fine
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 200.349 222.609 L 509.833 222.609 C 493.47 97.002 386.067 0 256 0 C 236.886 0 218.267 2.113 200.348 6.085 Z M 133.565 222.608 L 133.565 31.127 C 63.271 69.481 12.95 139.832 2.167 222.609 Z M 133.564 289.391 L 2.167 289.391 C 12.95 372.168 63.271 442.519 133.565 480.872 Z M 200.348 289.392 L 200.348 505.915 C 218.267 509.887 236.886 512 256 512 C 386.067 512 493.47 414.998 509.833 289.391 L 200.348 289.391 Z" fill="transparent" height="512px" id="ft1r3dli9" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="ZcNOs0zFU" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(255, 218, 68)" height="512px" id="yVrc2bib_" width="512px"/><path d="M 0.001 222.609 L 309.485 222.609 C 293.122 97.002 185.719 0 55.652 0 C 36.538 0 17.919 2.113 0 6.085 Z" fill="rgb(0, 82, 180)" height="222.609px" id="XbYhBUiTw" transform="translate(200.348 0)" width="309.485px"/><path d="M 131.398 191.481 L 131.398 0 C 61.104 38.354 10.783 108.705 0 191.482 Z" fill="rgb(0, 82, 180)" height="191.482px" id="y4KoI_sGZ" transform="translate(2.167 31.127)" width="131.39801px"/><path d="M 131.397 0 L 0 0 C 10.783 82.777 61.104 153.128 131.398 191.481 Z" fill="rgb(0, 82, 180)" height="191.481px" id="DD7uHP4FM" transform="translate(2.167 289.391)" width="131.39801px"/><path d="M 0 0.001 L 0 216.524 C 17.919 220.496 36.538 222.609 55.652 222.609 C 185.719 222.609 293.122 125.607 309.485 0 L 0 0 Z" fill="rgb(0, 82, 180)" height="222.60899999999998px" id="LHIhWY4vl" transform="translate(200.348 289.391)" width="309.485px"/></g></svg>)
Sweden
25 %
🔥🔥
😩😩
Tax Agency Penalty
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 200.349 222.609 L 509.833 222.609 C 493.47 97.002 386.067 0 256 0 C 236.885 0 218.268 2.113 200.348 6.085 Z M 133.565 222.608 L 133.565 31.127 C 63.272 69.481 12.95 139.832 2.167 222.609 Z M 133.564 289.391 L 2.167 289.391 C 12.95 372.168 63.272 442.519 133.565 480.872 Z M 200.348 289.392 L 200.348 505.915 C 218.268 509.887 236.885 512 256 512 C 386.067 512 493.47 414.998 509.833 289.391 L 200.348 289.391 Z" fill="transparent" height="512px" id="IkPlmgype" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="vQZY4AdR3" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="yTZLzRIWX" width="512px"/><path d="M 0.001 222.609 L 309.485 222.609 C 293.122 97.002 185.719 0 55.652 0 C 36.537 0 17.92 2.113 0 6.085 Z" fill="rgb(216, 0, 39)" height="222.609px" id="wCswA0GQF" transform="translate(200.348 0)" width="309.485px"/><path d="M 131.398 191.481 L 131.398 0 C 61.105 38.354 10.783 108.705 0 191.482 Z" fill="rgb(216, 0, 39)" height="191.482px" id="oUE0fIx7Z" transform="translate(2.167 31.127)" width="131.39801px"/><path d="M 131.397 0 L 0 0 C 10.783 82.777 61.105 153.128 131.398 191.481 Z" fill="rgb(216, 0, 39)" height="191.481px" id="lWYCPJiCJ" transform="translate(2.167 289.391)" width="131.39801px"/><path d="M 0 0.001 L 0 216.524 C 17.92 220.496 36.537 222.609 55.652 222.609 C 185.719 222.609 293.122 125.607 309.485 0 L 0 0 Z" fill="rgb(216, 0, 39)" height="222.60899999999998px" id="bkNUJJ3DD" transform="translate(200.348 289.391)" width="309.485px"/></g></svg>)
Denmark
25 %
🔥🔥
😩😩
High penalties + late fees
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0.001 512 L 0.001 0 L 512.001 0 L 512.001 512 Z M 256.001 512 C 397.386 512 512.001 397.385 512.001 256 C 512.001 114.615 397.386 0 256.001 0 C 114.616 0 0.001 114.615 0.001 256 C 0.001 397.385 114.616 512 256.001 512 Z M 233.739 256 C 233.739 256 75.13 437.055 74.98 437.019 C 121.306 483.346 185.307 512 256 512 C 397.384 512 512 397.384 512 256 Z M 74.981 74.98 C -24.993 174.954 -24.993 337.045 74.981 437.02 C 116.294 395.707 156.027 355.974 256.001 256 Z" fill="transparent" height="512px" id="Jt6Shcoau" transform="translate(0.499 0.5)" width="512.0005000000237px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="m79RX_1LW" transform="translate(0.001 0)" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="TBOU1OhrL" transform="translate(0.001 0)" width="512px"/><path d="M 158.759 0 C 158.759 0 0.15 181.055 0 181.019 C 46.326 227.346 110.327 256 181.02 256 C 322.404 256 437.02 141.384 437.02 0 Z" fill="rgb(216, 0, 39)" height="256px" id="Or_4ftR7i" transform="translate(74.981 256)" width="437.02px"/><path d="M 74.981 0 C -24.993 99.974 -24.993 262.065 74.981 362.04 C 116.294 320.727 156.026 280.994 256 181.02 Z" fill="rgb(0, 82, 180)" height="362.03999999999996px" id="nppRSmXEM" transform="translate(0 74.98)" width="256.0005px"/></g></svg>)
Czech Republic
21%
🔥🔥
😩
Subsequent request
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 0 256 C 0 366.07 69.472 459.905 166.955 496.076 L 189.217 255.999 L 166.955 15.923 C 69.472 52.095 0 145.929 0 256 Z M 512 256 C 512 114.616 397.384 0 256 0 C 224.686 0 194.689 5.633 166.955 15.923 L 166.955 496.077 C 194.689 506.368 224.686 512 256 512 C 397.384 512 512 397.384 512 256 Z M 166.957 345.043 C 216.134 345.043 256 305.177 256 256 C 256 206.823 216.134 166.957 166.957 166.957 C 117.78 166.957 77.914 206.823 77.914 256 C 77.914 305.177 117.78 345.043 166.957 345.043 Z M 116.87 211.478 L 116.87 267.13 C 116.87 294.792 139.294 317.217 166.957 317.217 C 194.62 317.217 217.044 294.793 217.044 267.13 L 217.044 211.478 Z M 166.957 283.826 C 157.751 283.826 150.261 276.336 150.261 267.13 L 150.261 244.87 L 183.652 244.87 L 183.652 267.131 C 183.652 276.336 176.162 283.826 166.957 283.826 Z" fill="transparent" height="512px" id="oPvSJRfvc" transform="translate(0.5 0.5)" width="512.0000018310546px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="HJXKcSsSE" width="512px"/><path d="M 0 240.077 C 0 350.147 69.472 443.982 166.955 480.153 L 189.217 240.076 L 166.955 0 C 69.472 36.172 0 130.006 0 240.077 Z" fill="rgb(109, 165, 68)" height="480.153px" id="kVEhkvIFp" transform="translate(0 15.923)" width="189.217px"/><path d="M 345.045 256 C 345.045 114.616 230.429 0 89.045 0 C 57.731 0 27.734 5.633 0 15.923 L 0 496.077 C 27.734 506.368 57.731 512 89.045 512 C 230.429 512 345.045 397.384 345.045 256 Z" fill="rgb(216, 0, 39)" height="512px" id="O4OIlRzYx" transform="translate(166.955 0)" width="345.04499999999996px"/><path d="M 89.043 178.086 C 138.22 178.086 178.086 138.22 178.086 89.043 C 178.086 39.866 138.22 0 89.043 0 C 39.866 0 0 39.866 0 89.043 C 0 138.22 39.866 178.086 89.043 178.086 Z" fill="rgb(255, 218, 68)" height="178.086px" id="yJr776gRw" transform="translate(77.914 166.957)" width="178.08589999999998px"/><path d="M 0 0 L 0 55.652 C 0 83.314 22.424 105.739 50.087 105.739 C 77.75 105.739 100.174 83.315 100.174 55.652 L 100.174 0 Z" fill="rgb(216, 0, 39)" height="105.73899999999998px" id="Ws4I_58qJ" transform="translate(116.87 211.478)" width="100.174px"/><path d="M 16.696 38.956 C 7.49 38.956 0 31.466 0 22.26 L 0 0 L 33.391 0 L 33.391 22.261 C 33.391 31.466 25.901 38.956 16.696 38.956 Z" fill="rgb(240, 240, 240)" height="38.95600000000002px" id="m8kaczejT" transform="translate(150.261 244.87)" width="33.39099999999999px"/></g></svg>)
Portugal
23%
🔥🔥
😩😩
AT-Penalties
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 256 189.217 L 503.181 189.217 C 496.762 165.403 487.006 142.962 474.426 122.434 L 256 122.434 Z M 96.643 456.348 L 415.356 456.348 C 438.719 437.74 458.755 415.138 474.425 389.565 L 37.574 389.565 C 53.245 415.137 73.281 437.74 96.643 456.348 Z M 89.043 61.939 C 68.917 79.27 51.518 99.679 37.574 122.435 L 89.043 122.435 Z M 256 256 C 256 229.924 256 208.101 256 189.217 L 155.826 189.217 L 155.826 256 L 89.043 256 L 89.043 189.217 L 8.819 189.217 C 3.08 210.511 0 232.893 0 256 C 0 279.107 3.08 301.489 8.819 322.783 L 503.182 322.783 C 508.92 301.489 512 279.107 512 256 Z M 256 0 C 220.451 0 186.596 7.253 155.826 20.348 L 155.826 122.435 L 256 122.435 C 256 99.123 256 79.296 256 55.652 L 415.357 55.652 C 371.626 20.824 316.249 0 256 0 Z" fill="transparent" height="512px" id="dkPizyawS" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="okWt56Uj7" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="FxK9R5Ctq" width="512px"/><path d="M 0 66.783 L 247.181 66.783 C 240.762 42.969 231.006 20.528 218.426 0 L 0 0 Z" fill="rgb(51, 138, 243)" height="66.78300000000002px" id="g1ZV6LNHb" transform="translate(256 122.434)" width="247.18099999999998px"/><path d="M 59.069 66.783 L 377.782 66.783 C 401.145 48.175 421.181 25.573 436.851 0 L 0 0 C 15.671 25.572 35.707 48.175 59.069 66.783 Z" fill="rgb(51, 138, 243)" height="66.78300000000002px" id="sGK8bTjBv" transform="translate(37.574 389.565)" width="436.851px"/><path d="M 51.469 0 C 31.343 17.331 13.944 37.74 0 60.496 L 51.469 60.496 Z" fill="rgb(51, 138, 243)" height="60.496px" id="z5PHEtuaY" transform="translate(37.574 61.939)" width="51.46900000000001px"/><path d="M 256 66.783 C 256 40.707 256 18.884 256 0 L 155.826 0 L 155.826 66.783 L 89.043 66.783 L 89.043 0 L 8.819 0 C 3.08 21.294 0 43.676 0 66.783 C 0 89.89 3.08 112.272 8.819 133.566 L 503.182 133.566 C 508.92 112.272 512 89.89 512 66.783 Z" fill="rgb(51, 138, 243)" height="133.566px" id="eNWPUpMV8" transform="translate(0 189.217)" width="512px"/><path d="M 100.174 0 C 64.625 0 30.77 7.253 0 20.348 L 0 122.435 L 100.174 122.435 C 100.174 99.123 100.174 79.296 100.174 55.652 L 259.531 55.652 C 215.8 20.824 160.423 0 100.174 0 Z" fill="rgb(51, 138, 243)" height="122.435px" id="h3apRDUbV" transform="translate(155.826 0)" width="259.53100000000006px"/></g></svg>)
Greece
24%
🔥🔥
😩😩
AADE Penalties
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 345.043 15.922 C 317.309 5.633 287.314 0 256 0 C 224.686 -0.001 194.69 5.633 166.957 15.922 L 144.696 255.999 L 166.957 496.076 C 194.689 506.368 224.685 512 256 512 C 287.313 512 317.31 506.368 345.043 496.076 L 367.303 256 Z M 512 256 C 512 145.93 442.528 52.093 345.043 15.923 L 345.043 496.079 C 442.528 459.905 511.999 366.072 512 256 Z M 0 255.999 C 0 366.072 69.472 459.905 166.955 496.078 L 166.956 15.924 C 69.472 52.094 0 145.928 0 255.999 Z" fill="transparent" height="512.0000001330974px" id="QXnfhwxgl" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="aLKpshzq3" transform="translate(0 0)" width="512px"/><path d="M 200.347 15.922 C 172.613 5.633 142.618 0 111.304 0 C 79.99 -0.001 49.994 5.633 22.261 15.922 L 0 255.999 L 22.261 496.076 C 49.993 506.368 79.989 512 111.304 512 C 142.617 512 172.614 506.368 200.347 496.076 L 222.607 256 Z" fill="rgb(255, 218, 68)" height="512.0000001330974px" id="n8x6kyK2O" transform="translate(144.696 0)" width="222.607px"/><path d="M 166.957 240.077 C 166.957 130.007 97.485 36.17 0 0 L 0 480.156 C 97.485 443.982 166.956 350.149 166.957 240.077 Z" fill="rgb(216, 0, 39)" height="480.15590000000003px" id="Yn72iO3tG" transform="translate(345.043 15.923)" width="166.957px"/><path d="M 0 240.075 C 0 350.148 69.472 443.981 166.955 480.154 L 166.956 0 C 69.472 36.17 0 130.004 0 240.075 Z" fill="rgb(0, 82, 180)" height="480.15389999999996px" id="MovwKgE5d" transform="translate(0 15.924)" width="166.956px"/></g></svg>)
Romania
21%
🔥🔥
😩
ANAF Claims
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 512 256 C 512 224.686 506.368 194.689 496.077 166.957 L 256 155.826 L 15.923 166.956 C 5.633 194.689 0 224.686 0 256 C 0 287.314 5.633 317.311 15.923 345.043 L 256 356.174 L 496.077 345.044 C 506.368 317.311 512 287.314 512 256 Z M 256 512 C 366.071 512 459.906 442.528 496.077 345.043 L 15.923 345.043 C 52.094 442.528 145.929 512 256 512 Z M 15.923 166.957 L 496.078 166.957 C 459.906 69.472 366.071 0 256 0 C 145.929 0 52.094 69.472 15.923 166.957 Z" fill="transparent" height="512px" id="UHUn3aoeB" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="HgFY76_vb" width="512px"/><path d="M 512 100.174 C 512 68.86 506.368 38.863 496.077 11.131 L 256 0 L 15.923 11.13 C 5.633 38.863 0 68.86 0 100.174 C 0 131.488 5.633 161.485 15.923 189.217 L 256 200.348 L 496.077 189.218 C 506.368 161.485 512 131.488 512 100.174 Z" fill="rgb(73, 110, 45)" height="200.34799999999998px" id="JX3gMftni" transform="translate(0 155.826)" width="512px"/><path d="M 240.077 166.957 C 350.148 166.957 443.983 97.485 480.154 0 L 0 0 C 36.171 97.485 130.006 166.957 240.077 166.957 Z" fill="rgb(216, 0, 39)" height="166.957px" id="aVpbEfGOF" transform="translate(15.923 345.043)" width="480.154px"/><path d="M 0 166.957 L 480.155 166.957 C 443.983 69.472 350.148 0 240.077 0 C 130.006 0 36.171 69.472 0 166.957 Z" fill="rgb(240, 240, 240)" height="166.957px" id="xo8xGinYF" transform="translate(15.923 0)" width="480.155px"/></g></svg>)
Bulgaria
20 %
🔥🔥
😩
Additional demand + fine
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 512 256 C 512 224.686 506.367 194.689 496.077 166.957 L 256 155.826 L 15.923 166.956 C 5.633 194.689 0 224.686 0 256 C 0 287.314 5.633 317.311 15.923 345.043 L 256 356.174 L 496.077 345.044 C 506.367 317.311 512 287.314 512 256 Z M 256 512 C 366.071 512 459.906 442.528 496.077 345.043 L 15.923 345.043 C 52.094 442.528 145.929 512 256 512 Z M 15.923 166.957 L 496.078 166.957 C 459.906 69.472 366.071 0 256 0 C 145.929 0 52.094 69.472 15.923 166.957 Z M 322.783 178.088 L 278.261 178.088 L 285.682 122.435 L 315.362 100.174 L 345.043 122.435 L 345.043 166.957 Z M 189.217 178.088 L 233.739 178.088 L 226.318 122.435 L 196.637 100.174 L 166.957 122.435 L 166.957 166.957 Z M 285.682 178.088 L 226.318 178.088 L 226.318 122.435 L 256 100.174 L 285.682 122.435 Z M 166.957 166.958 L 166.957 289.392 C 166.957 318.545 181.039 344.471 202.759 360.724 L 218.342 356.825 L 238.006 376.607 C 243.821 377.805 249.838 378.436 256.001 378.436 C 262.131 378.436 268.118 377.813 273.902 376.627 L 296.349 357.937 L 309.241 360.688 C 330.952 344.436 345.044 318.537 345.044 289.392 L 345.044 166.958 Z M 166.957 166.957 L 202.574 166.957 L 202.574 202.574 L 166.957 202.574 Z M 238.191 166.957 L 273.808 166.957 L 273.808 202.574 L 238.191 202.574 Z M 309.426 166.957 L 345.043 166.957 L 345.043 202.574 L 309.426 202.574 Z M 202.574 202.574 L 238.191 202.574 L 238.191 238.191 L 202.574 238.191 Z M 273.809 202.574 L 309.426 202.574 L 309.426 238.191 L 273.809 238.191 Z M 166.957 238.18 L 202.574 238.18 L 202.574 273.797 L 166.957 273.797 Z M 202.574 273.798 L 238.191 273.798 L 238.191 309.415 L 202.574 309.415 Z M 238.191 238.18 L 273.808 238.18 L 273.808 273.797 L 238.191 273.797 Z M 309.426 238.18 L 345.043 238.18 L 345.043 273.797 L 309.426 273.797 Z M 273.809 273.798 L 309.426 273.798 L 309.426 309.415 L 273.809 309.415 Z M 238.191 309.415 L 273.808 309.415 L 273.808 345.032 L 238.191 345.032 Z M 202.574 309.418 L 169.255 309.418 C 172.311 322.658 178.319 334.773 186.557 345.035 L 202.574 345.035 Z M 309.426 345.036 L 325.442 345.036 C 333.682 334.774 339.688 322.658 342.744 309.419 L 309.426 309.419 Z M 202.574 345.036 L 202.574 360.577 C 212.933 368.372 225.039 373.961 238.191 376.643 L 238.191 345.036 Z M 273.809 345.036 L 273.809 376.643 C 286.962 373.963 299.067 368.372 309.426 360.577 L 309.426 345.036 Z" fill="transparent" height="512px" id="k6B_fxH9c" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="lQCd5qDkm" width="512px"/><path d="M 512 100.174 C 512 68.86 506.367 38.863 496.077 11.131 L 256 0 L 15.923 11.13 C 5.633 38.863 0 68.86 0 100.174 C 0 131.488 5.633 161.485 15.923 189.217 L 256 200.348 L 496.077 189.218 C 506.367 161.485 512 131.488 512 100.174 Z" fill="rgb(240, 240, 240)" height="200.34799999999998px" id="CQ6OCvarT" transform="translate(0 155.826)" width="512px"/><path d="M 240.077 166.957 C 350.148 166.957 443.983 97.485 480.154 0 L 0 0 C 36.171 97.485 130.006 166.957 240.077 166.957 Z" fill="rgb(0, 82, 180)" height="166.957px" id="wvlVP5YjU" transform="translate(15.923 345.043)" width="480.154px"/><path d="M 0 166.957 L 480.155 166.957 C 443.983 69.472 350.148 0 240.077 0 C 130.006 0 36.171 69.472 0 166.957 Z" fill="rgb(216, 0, 39)" height="166.957px" id="gR5scxxRO" transform="translate(15.923 0)" width="480.155px"/><path d="M 44.522 77.914 L 0 77.914 L 7.421 22.261 L 37.101 0 L 66.782 22.261 L 66.782 66.783 Z" fill="rgb(51, 138, 243)" height="77.91399999999999px" id="z4fjN0HDf" transform="translate(278.261 100.174)" width="66.78199999999998px"/><path d="M 22.26 77.914 L 66.782 77.914 L 59.361 22.261 L 29.68 0 L 0 22.261 L 0 66.783 Z" fill="rgb(51, 138, 243)" height="77.91399999999999px" id="gVzDnr96Z" transform="translate(166.957 100.174)" width="66.78200000000001px"/><path d="M 59.364 77.914 L 0 77.914 L 0 22.261 L 29.682 0 L 59.364 22.261 Z" fill="rgb(0, 82, 180)" height="77.91399999999999px" id="FqAEFWURr" transform="translate(226.318 100.174)" width="59.364000000000004px"/><path d="M 0 0 L 0 122.434 C 0 151.587 14.082 177.513 35.802 193.766 L 51.385 189.867 L 71.049 209.649 C 76.864 210.847 82.881 211.478 89.044 211.478 C 95.174 211.478 101.161 210.855 106.945 209.669 L 129.392 190.979 L 142.284 193.73 C 163.995 177.478 178.087 151.579 178.087 122.434 L 178.087 0 Z" fill="rgb(240, 240, 240)" height="211.47799999999998px" id="xXophxWs9" transform="translate(166.957 166.958)" width="178.087px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="RAgbMBntM" transform="translate(166.957 166.957)" width="35.61700000000002px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="McjxfGJiL" transform="translate(238.191 166.957)" width="35.61699999999999px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="soWn7fM7_" transform="translate(309.426 166.957)" width="35.61700000000002px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61699999999999px" id="kxS6LzqMB" transform="translate(202.574 202.574)" width="35.61699999999999px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61699999999999px" id="pnhMBbZd0" transform="translate(273.809 202.574)" width="35.61699999999996px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="enLNoC0ZY" transform="translate(166.957 238.18)" width="35.61700000000002px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="jJFVoJGZ7" transform="translate(202.574 273.798)" width="35.61699999999999px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="ObUeXwxTG" transform="translate(238.191 238.18)" width="35.61699999999999px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="urymPKJH7" transform="translate(309.426 238.18)" width="35.61700000000002px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="GUY7n0IER" transform="translate(273.809 273.798)" width="35.61699999999996px"/><path d="M 0 0 L 35.617 0 L 35.617 35.617 L 0 35.617 Z" fill="rgb(216, 0, 39)" height="35.61699999999996px" id="LjoG5g7mz" transform="translate(238.191 309.415)" width="35.61699999999999px"/><path d="M 33.319 0 L 0 0 C 3.056 13.24 9.064 25.355 17.302 35.617 L 33.319 35.617 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="Mx8z_mtn3" transform="translate(169.255 309.418)" width="33.31900000000002px"/><path d="M 0 35.617 L 16.016 35.617 C 24.256 25.355 30.262 13.239 33.318 0 L 0 0 Z" fill="rgb(216, 0, 39)" height="35.61700000000002px" id="mkkd1mblh" transform="translate(309.426 309.419)" width="33.31800000000004px"/><path d="M 0 0 L 0 15.541 C 10.359 23.336 22.465 28.925 35.617 31.607 L 35.617 0 Z" fill="rgb(216, 0, 39)" height="31.60699999999997px" id="ibMzy4l3w" transform="translate(202.574 345.036)" width="35.61699999999999px"/><path d="M 0 0 L 0 31.607 C 13.153 28.927 25.258 23.336 35.617 15.541 L 35.617 0 Z" fill="rgb(216, 0, 39)" height="31.60699999999997px" id="FQJGGGLXJ" transform="translate(273.809 345.036)" width="35.61699999999996px"/></g></svg>)
Croatia
25 %
🔥🔥
😩
Tax Office Penalties
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 496.077 166.957 L 222.609 166.957 L 222.609 100.174 L 89.043 100.174 L 89.043 166.957 L 15.923 166.957 C 5.633 194.689 0 224.686 0 256 C 0 287.314 5.633 317.31 15.923 345.043 L 256 367.304 L 496.077 345.043 C 506.367 317.31 512 287.314 512 256 C 512 224.686 506.367 194.689 496.077 166.957 Z M 256 512 C 366.071 512 459.906 442.528 496.077 345.043 L 15.923 345.043 C 52.094 442.528 145.929 512 256 512 Z M 89.043 166.957 L 89.043 189.217 C 89.043 240.338 155.826 256.001 155.826 256.001 C 155.826 256.001 222.609 240.338 222.609 189.217 L 222.609 166.957 L 200.348 189.218 L 155.826 155.827 L 111.304 189.218 Z" fill="transparent" height="512px" id="eAKZMLJQk" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="VN2ck4YF4" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="dIhw2OBVN" width="512px"/><path d="M 496.077 66.783 L 222.609 66.783 L 222.609 0 L 89.043 0 L 89.043 66.783 L 15.923 66.783 C 5.633 94.515 0 124.512 0 155.826 C 0 187.14 5.633 217.136 15.923 244.869 L 256 267.13 L 496.077 244.869 C 506.367 217.136 512 187.14 512 155.826 C 512 124.512 506.367 94.515 496.077 66.783 Z" fill="rgb(0, 82, 180)" height="267.13px" id="ScpiscSK0" transform="translate(0 100.174)" width="512px"/><path d="M 240.077 166.957 C 350.148 166.957 443.983 97.485 480.154 0 L 0 0 C 36.171 97.485 130.006 166.957 240.077 166.957 Z" fill="rgb(216, 0, 39)" height="166.957px" id="hD5_DbAkZ" transform="translate(15.923 345.043)" width="480.1539px"/><path d="M 0 11.13 L 0 33.39 C 0 84.511 66.783 100.174 66.783 100.174 C 66.783 100.174 133.566 84.511 133.566 33.39 L 133.566 11.13 L 111.305 33.391 L 66.783 0 L 22.261 33.391 Z" fill="rgb(240, 240, 240)" height="100.17399999999998px" id="ihPE6vdvG" transform="translate(89.043 155.827)" width="133.566px"/></g></svg>)
Slovenia
22 %
🔥🔥
😩
FURS Penalties
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 256 512 C 397.384 512 512 397.384 512 256 C 512 224.686 506.368 194.689 496.077 166.957 L 15.923 166.957 C 5.633 194.689 0 224.686 0 256 C 0 397.384 114.616 512 256 512 Z M 256 512 C 366.071 512 459.906 442.528 496.077 345.043 L 15.923 345.043 C 52.094 442.528 145.929 512 256 512 Z M 66.198 144.696 L 66.198 272.402 C 66.198 345.046 161.099 367.305 161.099 367.305 C 161.099 367.305 255.999 345.046 255.999 272.402 L 255.999 144.696 Z M 88.459 144.696 L 88.459 272.402 C 88.459 280.93 90.353 288.984 94.105 296.535 L 228.092 296.535 C 231.844 288.985 233.738 280.93 233.738 272.402 L 233.738 144.696 Z M 205.62 233.739 L 172.23 233.739 L 172.23 211.478 L 194.491 211.478 L 194.491 189.217 L 172.23 189.217 L 172.23 166.957 L 149.969 166.957 L 149.969 189.217 L 127.709 189.217 L 127.709 211.478 L 149.969 211.478 L 149.969 233.739 L 116.577 233.739 L 116.577 256 L 149.969 256 L 149.969 278.261 L 172.23 278.261 L 172.23 256 L 205.62 256 Z M 124.471 327.61 C 138.816 336.625 153.554 341.859 161.099 344.187 C 168.644 341.86 183.382 336.625 197.727 327.61 C 212.193 318.518 222.334 308.12 228.092 296.535 C 221.741 292.042 213.992 289.392 205.621 289.392 C 202.573 289.392 199.612 289.753 196.765 290.416 C 190.732 276.708 177.037 267.131 161.1 267.131 C 145.163 267.131 131.467 276.708 125.435 290.416 C 122.588 289.753 119.626 289.392 116.579 289.392 C 108.208 289.392 100.459 292.042 94.108 296.535 C 99.863 308.119 110.004 318.517 124.471 327.61 Z" fill="transparent" height="512.0000007324219px" id="HBOoY2kDi" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="q5NrYi2AD" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="JIdaf_1la" width="512px"/><path d="M 256 345.043 C 397.384 345.043 512 230.427 512 89.043 C 512 57.729 506.368 27.732 496.077 0 L 15.923 0 C 5.633 27.732 0 57.729 0 89.043 C 0 230.427 114.616 345.043 256 345.043 Z" fill="rgb(0, 82, 180)" height="345.043px" id="bFtCH6QtK" transform="translate(0 166.957)" width="512px"/><path d="M 240.077 166.957 C 350.148 166.957 443.983 97.485 480.154 0 L 0 0 C 36.171 97.485 130.006 166.957 240.077 166.957 Z" fill="rgb(216, 0, 39)" height="166.957px" id="qKIhDLqnM" transform="translate(15.923 345.043)" width="480.154px"/><path d="M 0 0 L 0 127.706 C 0 200.35 94.901 222.609 94.901 222.609 C 94.901 222.609 189.801 200.35 189.801 127.706 L 189.801 0 Z" fill="rgb(240, 240, 240)" height="222.609px" id="s4mEe4izw" transform="translate(66.198 144.696)" width="189.80100000000004px"/><path d="M 0 0 L 0 127.706 C 0 136.234 1.894 144.288 5.646 151.839 L 139.633 151.839 C 143.385 144.289 145.279 136.234 145.279 127.706 L 145.279 0 Z" fill="rgb(216, 0, 39)" height="151.83900000000003px" id="RqheQetQF" transform="translate(88.459 144.696)" width="145.279px"/><path d="M 89.043 66.782 L 55.653 66.782 L 55.653 44.521 L 77.914 44.521 L 77.914 22.26 L 55.653 22.26 L 55.653 0 L 33.392 0 L 33.392 22.26 L 11.132 22.26 L 11.132 44.521 L 33.392 44.521 L 33.392 66.782 L 0 66.782 L 0 89.043 L 33.392 89.043 L 33.392 111.304 L 55.653 111.304 L 55.653 89.043 L 89.043 89.043 Z" fill="rgb(240, 240, 240)" height="111.30400000000003px" id="WLkcn6vZ3" transform="translate(116.577 166.957)" width="89.043px"/><path d="M 30.363 60.479 C 44.708 69.494 59.446 74.728 66.991 77.056 C 74.536 74.729 89.274 69.494 103.619 60.479 C 118.085 51.387 128.226 40.989 133.984 29.404 C 127.633 24.911 119.884 22.261 111.513 22.261 C 108.465 22.261 105.504 22.622 102.657 23.285 C 96.624 9.577 82.929 0 66.992 0 C 51.055 0 37.359 9.577 31.327 23.285 C 28.48 22.622 25.518 22.261 22.471 22.261 C 14.1 22.261 6.351 24.911 0 29.404 C 5.755 40.988 15.896 51.386 30.363 60.479 Z" fill="rgb(0, 82, 180)" height="77.05600000000004px" id="UmUa1ghEM" transform="translate(94.108 267.131)" width="133.9841px"/></g></svg>)
Slovakia
23%
🔥🔥
😩
Financial Administration Penalties
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 496.077 345.043 C 506.368 317.311 512 287.314 512 256 C 512 224.686 506.368 194.689 496.077 166.957 L 256 144.696 L 15.923 166.957 C 5.632 194.689 0 224.686 0 256 C 0 287.314 5.632 317.311 15.923 345.043 L 256 367.304 Z M 496.077 166.957 C 459.906 69.472 366.071 0 256 0 C 145.929 0 52.094 69.472 15.923 166.957 Z M 256 512 C 366.071 512 459.906 442.528 496.077 345.043 L 15.923 345.043 C 52.094 442.528 145.929 512 256 512 Z" fill="transparent" height="512px" id="hwdfqCDXU" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="JPiO9w8Yv" width="512px"/><path d="M 496.077 200.347 C 506.368 172.615 512 142.618 512 111.304 C 512 79.99 506.368 49.993 496.077 22.261 L 256 0 L 15.923 22.261 C 5.632 49.993 0 79.99 0 111.304 C 0 142.618 5.632 172.615 15.923 200.347 L 256 222.608 Z" fill="rgb(109, 165, 68)" height="222.60799999999998px" id="ayoV5XK1Z" transform="translate(0 144.696)" width="512px"/><path d="M 480.154 166.957 C 443.983 69.472 350.148 0 240.077 0 C 130.006 0 36.171 69.472 0 166.957 Z" fill="rgb(255, 218, 68)" height="166.957px" id="w9cK1WH0x" transform="translate(15.923 0)" width="480.1539px"/><path d="M 240.077 166.957 C 350.148 166.957 443.983 97.485 480.154 0 L 0 0 C 36.171 97.485 130.006 166.957 240.077 166.957 Z" fill="rgb(216, 0, 39)" height="166.957px" id="rvGVhEXrG" transform="translate(15.923 345.043)" width="480.1539px"/></g></svg>)
Lithuania
21%
🔥
😩
Supplementary request
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 256 0 C 137.721 0 38.195 80.221 8.819 189.217 L 503.182 189.217 C 473.805 80.221 374.279 0 256 0 Z M 256 512 C 374.279 512 473.805 431.779 503.181 322.783 L 8.819 322.783 C 38.195 431.778 137.721 512 256 512 Z" fill="transparent" height="512px" id="lnqTY_bSv" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="DTy77uRtz" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="CSyCiNdRo" width="512px"/><path d="M 247.181 0 C 128.902 0 29.376 80.221 0 189.217 L 494.363 189.217 C 464.986 80.221 365.46 0 247.181 0 Z" fill="rgb(162, 0, 29)" height="189.217px" id="pEHck0sF4" transform="translate(8.819 0)" width="494.363px"/><path d="M 247.181 189.217 C 365.46 189.217 464.986 108.996 494.362 0 L 0 0 C 29.376 108.995 128.902 189.217 247.181 189.217 Z" fill="rgb(162, 0, 29)" height="189.21699999999998px" id="PX_aWEYLq" transform="translate(8.819 322.783)" width="494.36199999999997px"/></g></svg>)
Latvia
21%
🔥
😩
VID Request
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 0 256 C 0 287.314 5.633 317.31 15.923 345.043 L 256 356.174 L 496.077 345.044 C 506.368 317.31 512 287.314 512 256 C 512 224.686 506.368 194.69 496.077 166.957 L 256 155.826 L 15.923 166.956 C 5.633 194.69 0 224.686 0 256 Z M 256 0 C 145.929 0 52.094 69.472 15.923 166.957 L 496.078 166.957 C 459.906 69.472 366.071 0 256 0 Z M 496.077 345.043 L 15.923 345.043 C 52.094 442.527 145.929 512 256 512 C 366.071 512 459.906 442.527 496.077 345.043 Z" fill="transparent" height="512px" id="iVNMn17BE" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="Jge3G6oKo" width="512px"/><path d="M 0 100.174 C 0 131.488 5.633 161.484 15.923 189.217 L 256 200.348 L 496.077 189.218 C 506.368 161.484 512 131.488 512 100.174 C 512 68.86 506.368 38.864 496.077 11.131 L 256 0 L 15.923 11.13 C 5.633 38.864 0 68.86 0 100.174 Z" fill="rgb(0, 0, 0)" height="200.34799999999998px" id="F3C41emtN" transform="translate(0 155.826)" width="512px"/><path d="M 240.077 0 C 130.006 0 36.171 69.472 0 166.957 L 480.155 166.957 C 443.983 69.472 350.148 0 240.077 0 Z" fill="rgb(0, 82, 180)" height="166.957px" id="oGUdBQjp5" transform="translate(15.923 0)" width="480.1549px"/><path d="M 480.154 0 L 0 0 C 36.171 97.484 130.006 166.957 240.077 166.957 C 350.148 166.957 443.983 97.484 480.154 0 Z" fill="rgb(240, 240, 240)" height="166.957px" id="hR4wcUI3i" transform="translate(15.923 345.043)" width="480.1539px"/></g></svg>)
Estonia
24%
🔥
😩
Late payment interest
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 509.833 222.609 L 200.349 222.609 L 200.348 6.085 C 176.69 11.331 154.261 19.834 133.565 31.127 L 133.565 222.607 L 133.565 222.608 L 2.167 222.608 C 0.742 233.539 0 244.683 0 256 C 0 267.317 0.742 278.461 2.167 289.391 L 133.564 289.391 L 133.565 289.391 L 133.565 480.872 C 154.261 492.164 176.69 500.669 200.348 505.914 L 200.348 289.394 L 200.348 289.392 L 509.833 289.392 C 511.256 278.461 512 267.317 512 256 C 512 244.683 511.256 233.539 509.833 222.609 Z" fill="transparent" height="512px" id="HadR1883M" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="zI754Bjy4" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="W6GhHUWYO" width="512px"/><path d="M 509.833 216.524 L 200.349 216.524 L 200.348 0 C 176.69 5.246 154.261 13.749 133.565 25.042 L 133.565 216.522 L 133.565 216.523 L 2.167 216.523 C 0.742 227.454 0 238.598 0 249.915 C 0 261.232 0.742 272.376 2.167 283.306 L 133.564 283.306 L 133.565 283.306 L 133.565 474.787 C 154.261 486.079 176.69 494.584 200.348 499.829 L 200.348 283.309 L 200.348 283.307 L 509.833 283.307 C 511.256 272.376 512 261.232 512 249.915 C 512 238.598 511.256 227.454 509.833 216.524 Z" fill="rgb(0, 82, 180)" height="499.82903999999996px" id="lJq8Af4kF" transform="translate(0 6.085)" width="512px"/></g></svg>)
Finland
25.5 %
🔥
😩
Supplementary request
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 512 256 C 512 145.93 442.528 52.094 345.043 15.924 L 345.043 496.079 C 442.528 459.906 512 366.072 512 256 Z M 0 256 C 0 366.072 69.472 459.906 166.957 496.078 L 166.957 15.924 C 69.472 52.094 0 145.93 0 256 Z" fill="transparent" height="512px" id="C0FHxa2Gp" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="D3yq3itgB" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="MT7D52TGS" width="512px"/><path d="M 166.957 240.076 C 166.957 130.006 97.485 36.17 0 0 L 0 480.155 C 97.485 443.982 166.957 350.148 166.957 240.076 Z" fill="rgb(255, 152, 17)" height="480.1549px" id="RoK5O6Z1r" transform="translate(345.043 15.924)" width="166.957px"/><path d="M 0 240.076 C 0 350.148 69.472 443.982 166.957 480.154 L 166.957 0 C 69.472 36.17 0 130.006 0 240.076 Z" fill="rgb(109, 165, 68)" height="480.15389999999996px" id="VrJPGh7El" transform="translate(0 15.924)" width="166.957px"/></g></svg>)
Ireland
23%
🔥
😩
Supplementary request
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 256 0 C 145.929 0 52.094 69.472 15.923 166.957 L 496.078 166.957 C 459.906 69.472 366.071 0 256 0 Z M 256 512 C 366.071 512 459.906 442.528 496.077 345.043 L 15.923 345.043 C 52.094 442.528 145.929 512 256 512 Z" fill="transparent" height="512px" id="nVNxWl21M" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="gSH4cGTHh" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="j4wUTZFGn" width="512px"/><path d="M 240.077 0 C 130.006 0 36.171 69.472 0 166.957 L 480.155 166.957 C 443.983 69.472 350.148 0 240.077 0 Z" fill="rgb(216, 0, 39)" height="166.957px" id="MYjTa2Dyu" transform="translate(15.923 0)" width="480.15509999999995px"/><path d="M 240.077 166.957 C 350.148 166.957 443.983 97.485 480.154 0 L 0 0 C 36.171 97.485 130.006 166.957 240.077 166.957 Z" fill="rgb(51, 138, 243)" height="166.957px" id="iyIGqvGqY" transform="translate(15.923 345.043)" width="480.15409999999997px"/></g></svg>)
Luxembourg
17%
🔥
Minor fines
![](data:image/svg+xml,<svg display="block" role="presentation" viewBox="0 0 513 513" xmlns="http://www.w3.org/2000/svg"><g d="M 0 512 L 0 0 L 512 0 L 512 512 Z M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z M 256 0 C 397.384 0 512 114.616 512 256 C 512 397.384 397.384 512 256 512 M 178.087 100.174 L 178.087 66.783 L 144.696 66.783 L 144.696 100.174 L 111.304 100.174 L 111.304 133.565 L 144.696 133.565 L 144.696 166.957 L 178.087 166.957 L 178.087 133.565 L 211.478 133.565 L 211.478 100.174 Z" fill="transparent" height="512px" id="r3GBaE35q" transform="translate(0.5 0.5)" width="512px"><path d="M 0 512 L 0 0 L 512 0 L 512 512 Z" fill="transparent" height="512px" id="xxpEYlTYX" width="512px"/><path d="M 256 512 C 397.385 512 512 397.385 512 256 C 512 114.615 397.385 0 256 0 C 114.615 0 0 114.615 0 256 C 0 397.385 114.615 512 256 512 Z" fill="rgb(240, 240, 240)" height="512px" id="EPb_Sr5mB" width="512px"/><path d="M 0 0 C 141.384 0 256 114.616 256 256 C 256 397.384 141.384 512 0 512" fill="rgb(216, 0, 39)" height="512px" id="RAdLzA0za" transform="translate(256 0)" width="256px"/><path d="M 66.783 33.391 L 66.783 0 L 33.392 0 L 33.392 33.391 L 0 33.391 L 0 66.782 L 33.392 66.782 L 33.392 100.174 L 66.783 100.174 L 66.783 66.782 L 100.174 66.782 L 100.174 33.391 Z" fill="rgb(172, 171, 177)" height="100.17399999999999px" id="vTD5Y3xMS" transform="translate(111.304 66.783)" width="100.174px"/></g></svg>)
Malta
18 %
🔥
😩
CfR penalties
Sale only to DE customers
19%
🔥
😩
Subsequent payment
Germany (B2C Domestic)
19%
🔥
😩😩
Estimation + Late Fees
Reverse Charge (B2B EU)
0 %
🔥
😩
Wrong RC → full tax liability
Austria (B2B, Reverse Charge)
19%
🔥
😩
UID error → Additional payment
Admin effort
Alphabetical
tax rate
Maximum penalty
Overall rating
Jurisdiction
VAT rate
Admin effort
Maximum penalty
Overall rating
B2C to EU customers (OSS total)
17–27 %
🔥🔥🔥
😩😩😩😩
Multi-year EU claims + interest; correction of reporting states
Switzerland (digital services)
8.1 %
🔥🔥🔥
😩😩😩
Swiss VAT arrears + Late payment interest
UK (digital services)
20 %
🔥🔥🔥
😩😩😩
HMRC penalties, retroactive registration
Small business vs. EU B2C
0 % / 17–27 %
🔥🔥🔥
😩😩
Loss of small business status + retroactive VAT
Austria
20 %
🔥🔥
😩😩
Additional claim + fine
Spain
21%
🔥🔥
😩😩😩
Hacienda penalties
Netherlands
21%
🔥🔥
😩😩 Tax Authority Penalties
France
20 %
🔥🔥
😩😩
Tax Penalties
Italy
22 %
🔥🔥
😩😩
Punishments + Late fees
Poland
23%
🔥🔥
😩😩
High fines
Hungary
27 %
🔥🔥
😩😩
NAV-Penalties
Belgium
21%
🔥🔥
😩😩
Additional charge + fine
Sweden
25 %
🔥🔥
😩😩
Tax Agency Penalty
Denmark
25 %
🔥🔥
😩😩
High penalties + late fees
Czech Republic
21%
🔥🔥
😩
Subsequent request
Portugal
23%
🔥🔥
😩😩
AT-Penalties
Greece
24%
🔥🔥
😩😩
AADE Penalties
Romania
21%
🔥🔥
😩
ANAF Claims
Bulgaria
20 %
🔥🔥
😩
Additional demand + fine
Croatia
25 %
🔥🔥
😩
Tax Office Penalties
Slovenia
22 %
🔥🔥
😩
FURS Penalties
Slovakia
23%
🔥🔥
😩
Financial Administration Penalties
Lithuania
21%
🔥
😩
Supplementary request
Latvia
21%
🔥
😩
VID Request
Estonia
24%
🔥
😩
Late payment interest
Finland
25.5 %
🔥
😩
Supplementary request
Ireland
23%
🔥
😩
Supplementary request
Luxembourg
17%
🔥
Minor fines
Malta
18 %
🔥
😩
CfR penalties
Sale only to DE customers
19%
🔥
😩
Subsequent payment
Germany (B2C Domestic)
19%
🔥
😩😩
Estimation + Late Fees
Reverse Charge (B2B EU)
0 %
🔥
😩
Wrong RC → full tax liability
Austria (B2B, Reverse Charge)
19%
🔥
😩
UID error → Additional payment
Jurisdiction
VAT rate
Admin effort
Penalty for mistakes
Overall rating
B2C to EU customers (OSS total)
approx.
17–27 %
🔥🔥🔥
😩😩😩😩
Multi-year EU claims + interest; correction of reporting states
Switzerland (digital services)
8.1 %
🔥🔥🔥
😩😩😩
Swiss VAT arrears + Late payment interest
UK (digital services)
20 %
🔥🔥🔥
😩😩😩
HMRC penalties, retroactive registration
Small business vs. EU B2C
0 % / 17–27 %
🔥🔥🔥
😩😩
Loss of small business status + retroactive VAT
Austria
20 %
🔥🔥
😩😩
Additional claim + fine
Spain
21%
🔥🔥
😩😩😩
Hacienda penalties
Netherlands
21%
🔥🔥
😩😩 Tax Authority Penalties
France
20 %
🔥🔥
😩😩
Tax Penalties
Italy
22 %
🔥🔥
😩😩
Punishments + Late fees
Poland
23%
🔥🔥
😩😩
High fines
Hungary
27 %
🔥🔥
😩😩
NAV-Penalties
Belgium
21%
🔥🔥
😩😩
Additional charge + fine
Sweden
25 %
🔥🔥
😩😩
Tax Agency Penalty
Denmark
25 %
🔥🔥
😩😩
High penalties + late fees
Czech Republic
21%
🔥🔥
😩
Subsequent request
Portugal
23%
🔥🔥
😩😩
AT-Penalties
Greece
24%
🔥🔥
😩😩
AADE Penalties
Romania
21%
🔥🔥
😩
ANAF Claims
Bulgaria
20 %
🔥🔥
😩
Additional demand + fine
Croatia
25 %
🔥🔥
😩
Tax Office Penalties
Slovenia
22 %
🔥🔥
😩
FURS Penalties
Slovakia
23%
🔥🔥
😩
Financial Administration Penalties
Lithuania
21%
🔥
😩
Supplementary request
Latvia
21%
🔥
😩
VID Request
Estonia
24%
🔥
😩
Late payment interest
Finland
25.5 %
🔥
😩
Supplementary request
Ireland
23%
🔥
😩
Supplementary request
Luxembourg
17%
🔥
Minor fines
Malta
18 %
🔥
😩
CfR penalties
Sale only to DE customers
19%
🔥
😩
Subsequent payment
Germany (B2C Domestic)
19%
🔥
😩😩
Estimation + Late Fees
Reverse Charge (B2B EU)
0 %
🔥
😩
Wrong RC → full tax liability
Austria (B2B, Reverse Charge)
19%
🔥
😩
UID error → Additional payment
Or you use CopeCart US as your Merchant of Record
Instead of building a mini tax department for 50 states, you can make CopeCart US your Merchant of Record:
Instead of building a mini tax department for 50 states, you can make CopeCart US your Merchant of Record:
Start Free
Start Free
CopeCart appears as the legal seller on the transaction.
We determine and apply the correct state + local sales tax for every sale.
We collect and remit sales tax to the right states and local jurisdictions.
We manage economic nexus, registrations, filings, and audits on the MoR side.
CopeCart appears as the legal seller on the transaction.
We determine and apply the correct state + local sales tax for every sale.
We collect and remit sales tax to the right states and local jurisdictions.
We manage economic nexus, registrations, filings, and audits on the MoR side.
What “Merchant of Record” means in the US
What “Merchant of Record” means in the US
When CopeCart US is your Merchant of Record:
Your customer’s contract is with CopeCart, not directly with your business.
CopeCart takes on the sales tax obligation at the transaction level.
CopeCart handles:
Determining taxability,
Calculating the correct tax,
Collecting it at checkout,
Remitting it to the right authorities.
You receive your payouts from CopeCart – we deal with the states.
Whether your customer is in California, Texas, New York, or Florida - correct sales tax is our problem, not yours.
Or you use CopeCart US as your Merchant of Record
Instead of building a mini tax department for 50 states, you can make CopeCart US your Merchant of Record:
Start Free
CopeCart appears as the legal seller on the transaction.
We determine and apply the correct state + local sales tax for every sale.
We collect and remit sales tax to the right states and local jurisdictions.
We manage economic nexus, registrations, filings, and audits on the MoR side.
What “Merchant of Record” means in the US
When CopeCart US is your Merchant of Record:
Your customer’s contract is with CopeCart, not directly with your business.
CopeCart takes on the sales tax obligation at the transaction level.
CopeCart handles:
Determining taxability,
Calculating the correct tax,
Collecting it at checkout,
Remitting it to the right authorities.
You receive your payouts from CopeCart – we deal with the states.
Whether your customer is in California, Texas, New York, or Florida - correct sales tax is our problem, not yours.
The sales tax rates, nexus thresholds, and penalty ranges shown here are based on publicly available information as of December 2025. US state tax laws change frequently. This page does not constitute tax advice. For specific guidance on your situation, consult a qualified US sales tax professional or CPA.
The sales tax rates, nexus thresholds, and penalty ranges shown here are based on publicly available information as of December 2025. US state tax laws change frequently.
This page does not constitute tax advice. For specific guidance on your situation, consult a qualified US sales tax professional or CPA.