Before getting started: If you have an EU VAT (Value Added Tax) number in the countries listed below, and you don't provide the VAT number during the registration process in the platform, you will incur local VAT taxation at the VAT rate applicable in your country of residence.

The inclusion of the VAT number, if you have one, is optional, but this information could determine the VAT treatment of the transaction.

When creating a TikTok Ads Manager account, advertisers located in the European Union (EU) may need to confirm their legal status as a business by providing their business' Value Added Tax (VAT) registration number.

VAT registration numbers start with a country-specific ID, followed by a maximum of 12 characters (numbers or letters). To check if your VAT registration number is valid, please visit the European Commission's website (EU VAT) or HMRC's website (UK VAT).

Whether you are charged VAT on your ad purchases depends on your business's location, the purpose of your ad, and if you provided a valid VAT number.

About adding a VAT number during registration

• When you create your TikTok Ads Manager account, you have the option to add your VAT number, or you can exceptionally add it later after you complete the registration.

If you provide a valid VAT number during registration

• TikTok assumes that the ads purchase is for business or commercial use. Commercial use means you intend to use the ads for an economic benefit, such as promoting goods or services. This includes affiliated companies, sole proprietorships, self-employed traders, and partnerships among others.

• If the purpose of use is for non-business purposes (for example, the purchase is made for political, charitable, or non-profit activities), please leave the VAT registration section blank and proceed to the next step in the process.

If you do not provide a valid VAT number during registration

• ​Your business will be subject to VAT in your country of residence at the applicable local tax rate. The tax-related amount will be charged on the cost of your ad purchase.

For advertisers located in the UK

• ​If you provide a valid VAT number, your business will be charged with the standard UK VAT rate of 20% and you will receive a full tax invoice.

• If you do not supply a VAT number or do not provide a valid VAT number, your business will be treated for VAT purposes as a final consumer. The transaction will be subject to the standard VAT rate of 20% and the invoice will be available upon the customer's request.

For advertisers located in the EU

• If you provide a valid VAT number, your business will not be subject to VAT charge on top of the cost of your ads purchase.

• If you do not provide a valid VAT number, your business will be subject to VAT at the applicable local tax rate based on your country of residence.

Note: This applies to all countries in the EU. TikTok is unable to advise you on tax matters. Please contact your local tax advisor or tax authorities for any tax questions you may have in relation to your ads purchase.

About Switzerland Value Added Tax (VAT)

Effective from July 1, 2022, TikTok Ads Services in Switzerland will be subject to Value Added Tax ("VAT") at 7.7%. A 7.7% VAT will be added to your purchase(s) of Ad Services if your billing country on TikTok is Switzerland.

Note: TikTok will not be able to advise you on tax matters. Please contact your local tax advisor or tax authorities for any tax questions in accordance with your tax jurisdiction(s).

VAT requirement by country