by Ariful | Oct 21, 2026 | European VAT
UK Budget countdown: prepare for a possible marketplace VAT shift
In June, HMRC and HM Treasury consulted on extending online marketplace VAT liability to certain UK-based businesses. The proposal would cover qualifying business-to-consumer sales of goods through online marketplaces where the goods are in the UK when sold. It also discusses sales through food delivery platforms.
Under the proposed model, a marketplace would account for VAT on covered sales instead of the seller. The government is considering safeguards for smaller sellers, including a minimum platform threshold or VAT-rate relief. Neither the final design nor implementation date is confirmed. The consultation says responses must be considered before changes are confirmed and that any legislation would be subject to a technical consultation.
The existing £90,000 UK VAT registration threshold has not been abolished. The consultation itself considers how to protect businesses that are not required to register. However, if a seller’s marketplace sales were brought into a deemed-supplier regime, the platform could account for VAT on those sales even where the seller was below the threshold, depending on the final rules and safeguards.
The consultation says individuals selling personal second-hand items outside a business are not in scope. The treatment of second-hand goods sold by businesses remains under consideration.
The government’s consultation document and factsheet set out the proposal. They cite potential VAT non-compliance worth hundreds of millions of pounds annually; do not treat reported revenue estimates as a confirmed policy outcome.
Take these steps before Budget day
- Map your sales channels. Identify which sales run through Amazon, eBay, Etsy, food delivery platforms or other marketplaces. Keep direct website sales separate. Using Shopify as a storefront does not, by itself, mean a sale is covered by the proposal.
- Recheck your VAT position. Track taxable turnover against the current £90,000 registration threshold. Do not assume marketplace sales will remove your registration obligations.
- Model your margins. Test what happens if a platform collects VAT, changes settlement statements or alters how your selling price appears to customers. A seller’s cash flow may change even if the consumer-facing price does not.
- Reconcile platform reports. Make sure your records distinguish gross customer receipts, platform fees, refunds, VAT collected and direct sales. Accurate reconciliations will support your VAT return and year-end accounts.
- Keep your pricing flexible. Avoid making irreversible pricing changes before the final rules and platform implementation details are known.
A marketplace may collect VAT on covered transactions, but you will still need reliable records for your other sales, purchases and input VAT. Businesses using vat return services uk providers should ensure marketplace statements can be reconciled with accounting records as the policy develops.
HMRC’s cryptoasset guidance: classify the supply, not the token
On 15 October, HMRC published Guidelines for Compliance GfC21. Its central message is practical: there is no separate VAT regime just because a transaction involves a cryptoasset. The VAT treatment depends on the underlying goods or services, the customer and the transaction structure.
An exchange service involving crypto and traditional currency may qualify for the financial-services exemption, consistent with the CJEU’s Hedqvist judgment. But do not assume every crypto exchange, platform fee or related service is exempt. The legal and commercial details matter. HMRC’s guidance also makes clear that a platform facilitating third-party digital-service sales may be responsible for accounting for VAT unless it meets specific conditions around identifying the supplier, invoices, payment authorisation, delivery and sale terms.
Staking services need the same careful analysis. A paid provider’s service is not automatically exempt just because the customer stakes tokens. Identify what the provider supplies and assess its VAT treatment on those facts.
Example: A UK digital business sells tokenised artwork to consumers through a platform. The token and blockchain record alone may not establish the customer’s location or whether the buyer is a business. The seller or platform needs appropriate information to determine where VAT is due and who must account for it.
Strengthen crypto transaction records
- Record the customer’s identity, business or consumer status, and location.
- Keep the sterling value of each transaction at the time of supply, alongside the crypto amount and transaction timestamp.
- Save contracts, invoices, platform terms and evidence of who controls checkout, payment and delivery.
- Reconcile blockchain and exchange data to your accounting ledger so VAT calculations can be supported.
HMRC says insufficient customer and transaction evidence can lead to incorrect VAT declarations, adjustments, interest and penalties. Review GfC21 alongside the relevant HMRC cryptoassets manual.
EU anti-fraud extension remains a proposal
On 9 October, the European Commission announced a proposal to extend two VAT anti-fraud tools until 30 June 2030: the optional reverse-charge mechanism and the Quick Reaction Mechanism. The Commission says the tools would remain available while wider VAT in the Digital Age (ViDA) changes are prepared.
The reverse charge can shift responsibility for accounting for VAT from seller to buyer in specified circumstances. The Quick Reaction Mechanism gives Member States a route to respond to sudden and significant fraud in other sectors, subject to conditions.
The proposal now needs Council discussion. It is not yet an adopted extension, so businesses should not alter invoices or VAT returns solely on the basis of the announcement. Read the Commission’s update and keep monitoring national guidance.
E-invoicing watch: Spain, Ireland and Bulgaria
Digital reporting schedules are advancing, but the legal status and timing vary by country.
- Spain: The Spanish Tax Agency explains that its mandatory B2B e-invoicing regime is being rolled out through the Verifactu system and the Reglamento de facturación. Businesses should confirm their obligations against the official schedule, as requirements and readiness dates apply differently depending on company size and systems.
- Ireland: Revenue has been progressing its move toward mandatory e-invoicing in line with EU rules. Track published guidance for scope and start dates before changing your invoicing processes.
- Bulgaria: Bulgaria has been advancing mandatory B2B e-invoicing through its national system. Confirm the current requirements and transitional arrangements with official sources before relying on any implementation date.
Across all three jurisdictions, the practical message is the same: validate the legal status and applicable dates for your business with official guidance, and test your invoicing and reporting systems before deadlines bite.
by Ariful | Oct 21, 2026 | US Updates
Apply the correct local rate at checkout
Pennsylvania Act 21 of 2026 was enacted on July 12, 2026. It changes the sourcing of Philadelphia’s 2% local sales tax and Allegheny County’s 1% local sales tax from the seller’s location to the delivery destination.
If you are already required to collect Pennsylvania’s 6% state sales tax, you must also collect the applicable local tax on taxable sales delivered to either county:
- Philadelphia: 6% state tax plus 2% local tax, for an 8% combined rate.
- Allegheny County: 6% state tax plus 1% local tax, for a 7% combined rate.
The Pennsylvania Department of Revenue delayed enforcement until October 1, 2026, to give vendors time to update their systems. As of October 21, enforcement has begun.
Act 21 does not change which products or services are taxable. It does not change the state sales tax rate or the existing state and local use tax rules. If sales tax is not collected on a taxable purchase, the purchaser may still owe use tax when using the item or service in the relevant area. Read the Pennsylvania Department of Revenue’s local sales tax guidance for the official details.
Check whether Pennsylvania registration applies to you
For remote sellers, Pennsylvania’s economic nexus threshold is based on annual gross sales into the state. The Department of Revenue says sellers exceeding $100,000 in annual Pennsylvania gross sales generally must register, collect, and remit Pennsylvania sales tax. The threshold is based on sales, not a transaction count.
If your sales are below that threshold, this change does not create a registration obligation based on economic nexus alone. However, physical presence or other circumstances may create a separate obligation. Check your position against the state’s online retailer guidance.
Once registered, review taxable orders by delivery destination. A UK-based Shopify, Amazon, Etsy, or own-website seller may need to collect Philadelphia’s 2% local tax on qualifying Philadelphia deliveries and Allegheny County’s 1% local tax on qualifying deliveries there, even if the seller operates entirely outside Pennsylvania.
Review your 2026 sales history
The retroactive effective date is the key compliance risk. Act 21 applies to tax years after December 31, 2025, while enforcement began October 1, 2026. If you were registered and did not collect the relevant local tax on deliveries made from January 1 through September 30, review those transactions promptly.
Do not change filings or remit additional amounts without checking the correct treatment. Discuss the records and any potential corrections with your accountant first. The answer may depend on what was sold, what tax was collected, your filing position, and the details of the transaction.
Follow this checklist to update your process
- Confirm your Pennsylvania status. Check whether you are registered and whether you have crossed the state’s gross sales threshold or have another basis for nexus.
- Test your checkout settings. Make sure your tax calculation uses the delivery address and applies the Philadelphia 2% or Allegheny County 1% rate to taxable sales where required.
- Review orders from January 1, 2026. Pull sales delivered to Philadelphia and Allegheny County and compare the tax charged with the applicable rules.
- Reconcile marketplace and direct sales. Amazon and other marketplace facilitators generally handle tax collection on their marketplace transactions. Still check the marketplace tax reports against your own records. Your Shopify or WooCommerce orders may need separate settings and review.
- Keep address evidence. Retain complete ship-to addresses and tax calculation records to support your filings. ZIP codes can cross county lines, so do not rely on ZIP code alone when determining the destination. Pennsylvania provides ZIP code resources and USPS address tools to help vendors verify locations.
The logic may feel familiar if you already handle destination-based VAT: the customer’s destination determines the applicable tax. The added challenge is identifying the correct local jurisdiction within one US state.
For UK sellers, an ecommerce accountant UK can help keep cross-border compliance records organized. An amazon seller accountant UK should also reconcile marketplace statements with your own-channel data. Accurate ecommerce bookkeeping UK and Shopify accounting UK records make it easier to check what was collected, where orders were delivered, and what needs to be reported.
Frequently asked questions
Does Pennsylvania’s change mean the tax rates have increased?
No. Philadelphia’s combined rate remains 8%, and Allegheny County’s combined rate is 7%. Act 21 changes where the local tax applies, not the rates.
Do sellers below $100,000 in Pennsylvania sales have to register because of Act 21?
Not on economic nexus alone, according to Pennsylvania’s current guidance. Physical presence or other circumstances may still create a requirement, so check your specific position.
Do marketplace sellers need to check Amazon orders?
Yes. A marketplace facilitator generally handles collection on marketplace sales, but you should reconcile marketplace reports and confirm that your own-store orders use the correct destination-based settings.
If you sell into Pennsylvania and need help organizing your sales records, tax calculations, and ongoing filing process, contact Sterlinx Global.
by Ariful | Oct 20, 2026 | UK Updates
TITLE: ATO Extends GIC Remission Offer for Family Trust Distribution Tax Until 30 June 2027
ATO Extends GIC Remission Window for Family Trust Distribution Tax
The ATO has extended its offer to remit general interest charge (GIC) on family trust distribution tax (FTDT) liabilities until 30 June 2027. The six-month extension gives Australian trustees, electing entities and tax agents more time to check family trust elections, identify potential liabilities and make voluntary disclosures.
The ATO announced the extension on 19 October 2026. It follows feedback that reviewing elections and identifying FTDT liabilities can take considerable time. The original offer began in August 2025.
This is a limited-time opportunity to address existing family trust compliance issues. It is separate from the proposed federal trust tax reforms, which are still before Parliament.
Check whether your trust can seek GIC relief
Under the extended offer, the ATO may remit up to 80% of GIC where an electing entity takes steps to review its position before an ATO review begins. The ATO’s business bulletin on the FTDT GIC remission extension sets out the offer. Reg-Follower’s summary also reports the 19 October announcement.
In broad terms, the self-initiated process involves:
- Reviewing relevant family trust elections (FTEs) and interposed entity elections (IEEs).
- Notifying the ATO of any FTDT liability.
- Lodging the Family trust distribution tax payment advice form, NAT 6175.
- Paying the FTDT liability and making a request for GIC remission.
The remission is not automatic. The ATO considers each case, so meeting the process requirements does not guarantee a particular outcome. Where a voluntary disclosure is made during the early stages of an ATO review, partial remission may be available. Acting before a review starts gives you the clearest opportunity to use the self-review pathway.
Understand the FTDT exposure before changing an election
An FTE identifies a specified individual and the family group associated with that person. An electing family trust or interposed entity can face FTDT if it distributes income or capital outside that family group.
The FTDT rate is 47%. The tax is payable by the trustee, director or partner, as applicable. For that reason, review the family group and past distributions carefully before deciding whether an election can be varied or revoked.
An FTE can generally be varied only once. The new specified individual must usually belong to the original specified individual’s family group, and no present entitlements or distributions can have gone outside the new family group. Other conditions apply.
An FTE may be revoked if the trust is a fixed trust, or if the election was not needed to recoup tax losses, deduct bad debts or access franking credits, subject to the relevant conditions. These options have limits: variations and revocations can generally be made only up to the end of the fourth income year after the income year specified in the original election. They must be lodged with the tax return for the income year in which they take effect.
Do not treat the 30 June 2027 remission date as the deadline for every election change. The relief window and the statutory timeframe for varying or revoking an election are separate. Check the year specified in your original election and the applicable lodgment requirements.
Follow a practical trust records checklist
A structured review can help you spot gaps before they lead to incorrect reporting or an unexpected FTDT liability. Work through these steps:
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Locate the original election records. Find written copies of the FTE and any relevant IEEs, along with the trust’s tax returns and distribution records. These documents help establish what was elected and when.
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Confirm the family group. Check the specified individual and the individuals and entities included in the family group. Include corporate beneficiaries in your review; their role can affect whether a distribution is within the group.
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Reconcile distributions and present entitlements. Compare trust accounts, resolutions and beneficiary records against the family group for each relevant year. This can help identify distributions that may have fallen outside it.
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Check whether variation or revocation is available. Review the election’s specified income year and the conditions that apply. Do not assume you can change an election simply because the trust’s circumstances have changed.
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Lodge the election change with the correct return. If a variation or revocation is available, ensure it is included with the tax return for the income year in which it takes effect.
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Address any FTDT liability promptly. Where a liability is identified, follow the ATO’s payment and disclosure process, including lodging NAT 6175. Keep evidence of the disclosure, payment and remission request.
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Retain records for long enough. Keep relevant records for at least five years after your final lodgment obligations. While an election remains in force, include the specified income year on the trust’s tax return for each year.
This review can take time, particularly where a trust has multiple beneficiaries or several years of records to reconcile. Starting early gives trustees and tax agents more time to confirm the facts and prepare accurate filings.
Use the ATO elections report as a starting point
Tax agents can use the Online services for agents report called “Family trust and interposed entity elections report.” From 18 April 2026, it includes additional details, including the date each election was lodged.
Treat the report as a record-finding tool, not confirmation that an election is valid. The ATO displays elections as lodged and does not form an opinion on their validity. Compare the report with your original election documents, tax returns and distribution records.
Keep the relief separate from proposed trust reforms
The GIC relief extension arrives while federal trust tax reform bills remain before Parliament. The proposals include a 30% minimum tax on discretionary trusts. As at 20 October 2026, the bills have not become law. The Senate Economics Legislation Committee is due to report on 13 November 2026.
Trustees reviewing their position in response to the proposed reforms should also check existing FTE and IEE exposure. The proposed minimum tax and the current FTDT rules are different matters; a review of one does not resolve obligations under the other.
For related context on recent trust developments in Australia, read our update on Western Australia’s trust stamp duty relief and compliance costs.
Act before the extended window closes
The ATO’s extension gives trustees, electing entities and tax agents additional time, but it is not a reason to delay. Locate the records, check each relevant family group and reconcile distributions. If you identify a possible liability, consider the ATO’s disclosure and payment steps while the relief window remains open.
Sterlinx Global operates as a Global Tax Compliance Suite, supporting ongoing bookkeeping, tax calculations, filings and year-end compliance.
by Ariful | Oct 20, 2026 | UK Updates
Know what each role must do
Identity verification became a legal requirement on 18 November 2025. Directors and people with significant control (PSCs) need to verify their identity and receive a Companies House personal code.
The code links a verified identity to a role. You must provide it separately for each role you hold.
- Director: provide your personal code as part of the company’s next confirmation statement. Companies House says it will not accept the statement until all directors have verified their identities.
- PSC who is not a director of the same company: provide your code within the first 14 days of your birth month.
- PSC who is also a director: provide your code again for your PSC role, using the separate PSC service. Your 14-day window starts the day after the company’s confirmation statement date.
Check the Companies House identity verification guidance and the company’s Companies House register record for your specific role and dates.
Check October and November deadlines now
There is no single confirmation statement deadline for all UK companies. Each company has its own review period and filing deadline, which you can see on its Companies House register record.
A company must file at least one confirmation statement every 12 months, even if nothing has changed. The review period normally ends 12 months after incorporation or the confirmation date on the previous statement. You can file up to 14 days after the review period ends. Missing the deadline can lead to a fine of up to £5,000, and the company may be struck off.
For PSCs who are not directors of the same company, the 14-day window is tied to their birth month. For example, a November-born PSC’s window is normally 1–14 November. If an October-born PSC has not yet completed the required step, the usual 1–14 October window has passed as of 20 October. Check the Companies House record promptly and follow the official guidance. An extension may be available for a PSC, but you must request it before the deadline passes.
If you are both a director and PSC, do not assume that submitting your code with the confirmation statement completes both steps. Submit it for the PSC role separately in the relevant 14-day window. The PSC verification guidance explains the process and how to check your dates.
Use this checklist before you file
A simple review now can prevent a last-minute scramble:
- Check your company’s confirmation date and filing deadline on the Companies House register.
- Ask every director to verify their identity and securely share their personal code with the person preparing the confirmation statement.
- Check each PSC record and verification due date. Do not rely on someone’s director submission to complete their PSC requirement.
- Review company details before filing. Confirm that directors, PSC information, registered office, registered email address and other required details are correct.
- Set reminders for the filing date and PSC windows. Add more than one reminder so travel, busy trading periods or missing information do not catch you out.
- Keep a record of completion. Store filing confirmations and internal reminders with your company compliance records.
The official confirmation statement guidance explains what to review, when to file and what information must be updated.
Worked example: a small ecommerce Ltd company
Imagine a small online retailer with a confirmation statement date of 31 October 2026. Its founder is the only director and owns all the shares, so they are also the company’s PSC.
The founder should:
- Complete identity verification and obtain a Companies House personal code.
- Include the code and director verification confirmation when filing the company’s next confirmation statement.
- Check the company’s register for its filing deadline. If the review period ends on 31 October, the usual 14-day filing window runs to 14 November.
- Submit the same personal code separately for the PSC role. With a confirmation statement date of 31 October, the PSC window is normally 1–14 November.
- Keep evidence of both submissions.
Filing the confirmation statement early does not move the PSC window. The founder should check the specific dates shown by Companies House rather than assuming the two processes happen together.
Keep your accounting records ready for compliance
Identity verification is a Companies House requirement, not an accounting calculation. But reliable records and a clear compliance calendar make it easier to manage company filings alongside your bookkeeping, VAT and year-end accounts.
For practical uk limited company accounting, keep your financial records and statutory company details organised in one secure workflow. Make sure changes to directors or PSCs are communicated promptly to the person handling your filings. This reduces the chance of submitting a confirmation statement with outdated information.
If you use accounting services for small business uk, check how compliance deadlines are tracked and what information your provider needs from you. We work with clients who provide their business data while we manage bookkeeping and agreed compliance tasks on an ongoing basis. Our UK accounting services cover structured accounting support, while our ecommerce accounting services support businesses managing marketplace sales, VAT and company filings.
Frequently asked questions
Do I need to file a confirmation statement if nothing has changed?
Yes. Every company must file at least once every 12 months, including dormant and non-trading companies. The statement confirms the information on the register is up to date.
If I am both director and PSC, do I need two personal codes?
No. You generally verify your identity once and receive one personal code. However, you must provide that code separately for each role, following the relevant submission process and deadline.
Can I check whether Companies House has recorded my verification?
Yes. Check your company’s record and the relevant director or PSC information on the Companies House register. Follow the official guidance if the status or due date is unclear.
What should I do if a PSC deadline has passed?
Check the company record and PSC verification guidance immediately.
by Ariful | Oct 20, 2026 | US Updates
TITLE: Illinois and Kentucky End 200-Transaction Sales Tax Nexus Tests: What International Sellers Need to Know
Illinois and Kentucky have removed their 200-transaction sales tax nexus tests. For international sellers, that may remove a registration trigger, but it does not remove the need to monitor sales, review existing permits, and keep accurate location records.
Illinois also introduced a significant audit risk: a 15% assessment on certain sales when records do not establish where the sales took place. Here’s what you need to know and what to do next.
Illinois: Check your sales against the $100,000 threshold
Effective January 1, 2026, Illinois removed the 200-transaction threshold for remote retailers and marketplace facilitators making destination-based sales. The remaining economic nexus threshold is $100,000 or more in cumulative gross receipts from sales of tangible personal property to Illinois purchasers during the relevant 12-month lookback period.
The lookback period ends on March 31, June 30, September 30, and December 31. For quarters beginning after March 31, 2026, you should retest your sales each quarter. If you meet the threshold, you may need to begin collecting and remitting destination-based Retailers’ Occupation Tax (ROT).
This change may help low-dollar, high-volume sellers. For example, 200 orders of $15 stickers total just $3,000. Transaction volume alone no longer triggers Illinois’ economic nexus requirement. But sales value still matters, and other grounds for tax obligations, such as physical presence, may still apply.
The Illinois Department of Revenue (IDOR) says sellers who registered only because of the former transaction test, and did not meet the $100,000 threshold, should have reviewed sales for the 12 months ending December 31, 2025. IDOR automatically changed the registration status of eligible sellers to “voluntary use tax” and notified them. Check your account and past filings rather than assuming your registration has closed.
If you collected destination-based ROT after January 1, 2026, while below the threshold, Illinois says the amount must either be refunded to customers or remitted to IDOR and reported on Form ST-1 as Use Tax. Any amount above the 6.25% state use tax rate is reported as excess tax. Review your returns and records before making adjustments.
Illinois’ 15% assessment makes location records essential
The new 15% undetermined-location rate is not a general Illinois sales tax rate. It applies when a taxpayer fails to provide the information, schedules, or supporting documents needed to determine where destination-based sales occurred. IDOR can assess the gross receipts from those sales at 15%.
The rule can apply during an audit to any period under audit, including periods before January 2026. Standard penalties may also apply where separately warranted.
Keep records that support both the sale and its tax location, including:
- The customer’s name and billing address.
- The customer’s name and exact ship-to address, including street, city, county, state, and ZIP code.
- Documentation showing where the goods were shipped from.
This matters whether orders come through Shopify, Amazon, Etsy, or your own website. Don’t rely on order totals alone. Maintain downloadable transaction and shipping records so you can support the locations reported on Forms ST-1 and ST-2 if IDOR asks.
Marketplace facilitators that no longer meet Illinois’ threshold generally no longer need to file and remit ROT for marketplace sellers. However, facilitators with a physical presence in Illinois still have filing responsibilities for their own sales.
Kentucky: The 200-order trigger ended August 1
Kentucky’s HB 757 removed the 200-transaction economic nexus test for remote retailers and marketplace providers, effective August 1, 2026. The remaining sales threshold is $100,000 or more in gross receipts into Kentucky in the previous or current calendar year.
If you registered only because your Kentucky order count reached 200, you may no longer be required to hold a permit on that basis alone. However, Kentucky’s Department of Revenue advises sellers to check with the Department before closing an account. Past filing periods and other registration obligations still matter.
Don’t treat this as a nationwide change
Illinois and Kentucky have changed their rules, but transaction tests remain relevant in other states. The thresholds differ. For example, Connecticut applies a $100,000 threshold and 200 retail sales, while Georgia and New Jersey have thresholds that can be met through sales value or transaction volume. New York uses a higher sales threshold alongside a transaction test.
As an international seller, keep tracking both sales value and order counts by state. A change in one state does not remove your obligations elsewhere. Also review marketplace reports alongside your own sales data: platform collection does not automatically settle every registration, filing, or recordkeeping responsibility.
Build a repeatable US compliance process
Use this checklist to keep your US sales tax compliance organized:
- Separate sales by state and channel. Include your website, marketplaces, and other sales channels so you can assess the complete picture.
- Review each state’s current threshold. Track gross receipts and order counts where either can affect nexus.
- Check registrations and prior returns. Confirm whether your Illinois or Kentucky status changed, and resolve any periods that still require attention.
- Keep location evidence. Preserve billing, ship-to, and ship-from details to support your sales tax reporting.
- Retest on schedule. Record when each state’s threshold is reviewed and whether collection or filing requirements have changed.
Sterlinx Global operates as a Global Tax Compliance Suite for ecommerce brands, digital businesses, growing SMEs, and UK sellers with US LLCs. You provide your financial and transaction data; we handle ongoing compliance delivery, including bookkeeping, tax calculations, sales tax filings, and year-end accounts. Our ecommerce accounting services support businesses that need structured records across sales channels, while our Shopify accounting support helps bring store data into a consistent reporting process.
Frequently asked questions
Does Illinois still require registration after 200 orders?
Not on the basis of transaction count alone. Since January 1, 2026, the remaining Illinois economic nexus threshold is $100,000 or more in cumulative gross receipts from sales of tangible personal property to Illinois purchasers during the applicable 12-month lookback period. Other nexus grounds may still apply.
Is the 15% Illinois rate the sales tax rate for online orders?
No. The 15% rate is an assessment on gross receipts from destination-based sales when the taxpayer fails to provide sufficient information to determine the sales locations. It is not a standard rate to apply to all Illinois orders.
Can I close my Kentucky sales tax permit if I had fewer than $100,000 in sales?
Not automatically. Kentucky says sellers registered solely due to transaction volume may no longer need a permit on that basis, but you should check with the Department before closing your account. Prior-period obligations or another basis for registration may remain.
What should international sellers do first?
Review sales by state, confirm current registrations and filing duties, and make sure your records identify where each order was billed, shipped to, and shipped from. That gives you a reliable basis for deciding whether to register, adjust, or close an account, and for supporting what you report if a state asks.
