Taxes & Reporting

Preamble

As a creator, you are generally required to report your payment processing volume to your local tax authority.Because our platform is registered in the United States, we are also required by U.S. law to collect certain information from all creators, regardless of residency.We have made every effort to ensure this process is as simple and seamless as possible — on our platform, it takes just a couple of minutes to complete.

This page detailswhat information we collect, why it is required, and who falls under reporting obligations. You'll also find country-specific guidance for:

• United States residents
• EU residents (DAC7 platform reporting regime)
• UK residents (HMRC)
• Canadian residents (CRA)
• Australian residents (ATO)

To ease the process, we have developed step-by-step Wizards for each case, which can guide you through compliance in just a couple of minutes.

As new jurisdictions adopt or expand platform-reporting regimes, we will add them here and update the requirements and deadlines accordingly.

Why we request tax info

SubscribeStar is a platform that facilitates transactions between subscribers and creators. Certain jurisdictions require platforms to collect information and report creator earnings by law. These rules vary by country/region (UK, AU, CA, EU) and operate alongside U.S. tax forms.

What is reported

• For UK/EU/Canada, the excluded-seller (small-seller) threshold applies only to the sale of goods. Services have no small-seller exemption, so service transactions are reportable regardless of amount (i.e., from the first transaction), assuming the seller is otherwise reportable.
• Australia (SERR) is category-based and has no thresholds; transactions are reportable only when they fall within SERR reportable categories (when connected with Australia).
• The U.S. uses monetary thresholds (Form 1099-K) rather than a goods/services platform-reporting test.

Reporting rules by country/region

• United States — W-9 & 1099-K:  see “United States: W-9 & 1099-K” below
• European Union — DAC7: https://www.subscribestar.com/dac7
• Australia — ATO SERR:: https://www.subscribestar.com/ato
• Canada — CRA: https://www.subscribestar.com/cra (Reporting Rules for Digital Platform Operators):
• United Kingdom — HMRC: https://www.subscribestar.com/hmrc
• For all countries except the United States, you need to fill out the W-8 BEN or W-8 BEN-E form (details below).

Data we are required to collect & reuse

• Legal name
• Primary address
• Date of birth (individuals)
• Tax ID (e.g., SSN/EIN for U.S.; BN for Canada; TIN/ABN/TFN where applicable)
• Contact (email, phone)
• Financial account identifier used for payouts (bank or payout account reference)
• Gross amounts and Platform fees/commissions by reporting period

Field requirements and verification steps vary by jurisdiction (see country-specific pages). During KYC, we may ask for fields that are otherwise optional where you are.

Who is in scope & what’s reportable (individuals vs companies)

Applies to both individual and entity sellers. You are in scope when the Platform connects sellers to buyers and we can determine the consideration.

Individuals (solo creators, sole proprietors)

Activities typically in scope:

• Personal services: time- or task-based work at a subscriber’s request (subscriptions/memberships, custom commissions, shout-outs, bespoke videos, tutoring/consulting, paid 1:1 calls).
• Pre-recorded digital downloads/licences: pre-made files/packs/models/audio offered broadly may not be “personal services”; classification varies by regime and facts. If it’s bundled with, or part of, a made-to-order service, it may be treated as a reportable service depending on the jurisdiction’s rules and the specific facts.
• Physical goods/merch: reportability depends on each regime’s excluded-seller (small-seller) test for the sale of goods (see below).

Entities (companies, partnerships, etc.)

Same activities as above. Reporting and verification typically use the entity’s legal name and registration details (as applicable under each regime).

By jurisdiction

• UK (HMRC MRDP): Services are reportable (no small-seller exception for services). For sale of goods only, sellers may be excluded if both:  <30 sales and ≤ €2,000 total consideration in the calendar year.
• EU (DAC7): Same structure as the OECD/DAC7 model: the < 30 / ≤ €2,000 excluded-seller test applies to sale of goods only (services have no small-seller exemption).
• Canada (CRA PERR): Excluded-seller test applies to sale of goods only: < 30 sale-of-goods activities and ≤ C$2,800.  Note: “Goods” are tangible; digital products/intangibles are not “goods” under the CRA definition.
• Australia (ATO SERR): Category-based regime. Reportable transactions from 1 July 2024 include expanded categories including hiring (not selling) of assets and “other services” such as peer-to-peer subscription services and content creation (when connected with Australia).
• United States (IRS): Not an MRDP/DAC7-style platform-operator regime. Form 1099-K reporting is payment-based. The current federal filing trigger is gross payments > $20,000 AND transactions > 200. State rules may set a lower threshold.

Excluded-seller (small-seller) rules for sale of goods

For the UK, EU (DAC7), and Canada (PERR), the excluded-seller test discussed here applies to sale of goods. It does not exempt services, so services are reportable from the first transaction, even as small as $1/£1/€1.

Examples (applies to both individuals and entities)

• UK / services (individual): A UK-resident illustrator sells a custom commission for £15 through the Platform →   Reportable
• UK / goods (entity): A UK LTD sells 12 T-shirts totaling £180 in the year →  Not reportable for goods (below the excluded-seller test). If the same LTD sells one bespoke video made to order for £30 →  Reportable (service).
• EU / services (entity): A German GmbH provides a paid 1:1 coaching call for €25 →  Reportable
• EU / goods (individual): A French creator ships 35 stickers totaling €120 →  Reportable for goods (excluded-seller test exceeded by item count).
• Canada / goods (entity): A Canadian corporation sells 22 posters totaling C$250 →  Not reportable for goods (within the excluded-seller test). If it later sells a custom audio piece for C$40 →  Reportable (service).
• Australia (SERR) / subscription services (individual): An Australia-connected creator earns A$10 via a subscription/membership on the Platform →  Reportable (within SERR “other services” categories).
• Australia (SERR) / content creation (entity): An Australia-connected studio earns A$150 for content creation delivered via the Platform →  Reportable (within SERR “other services” categories).

Quick rules of thumb

Residency test: You’re reportable if you (or your entity) are resident in the jurisdiction (or meet its reportable-seller criteria) and you earn via our Platform.

UK/EU/Canada — services:UK/EU/Canada: services have no small-seller exemption (no de-minimis threshold), so even a single paid service, including made-to-order digital content/commissions, can be reportable when the seller is in scope.

UK/EU/Canada — goods: We report sale of goods only if the seller exceeds the goods excluded-seller test.

• UK: 30 or more sales OR total > 2,000 in the calendar year.
• EU: 30 or more sales OR total > 2,000 in the reporting period.
• Canada: 30 or more sales OR total > C$2,800 in the calendar year.
• For goods, either the count threshold or the value threshold can independently trigger reporting.

Australia (ATO SERR): Category-based reporting. Only transactions that fall within SERR reportable categories are reportable; sale of goods is not in scope.

United States (1099-K): Issuance depends on payment thresholds, not on whether the activity is goods or services. Federal baseline: Form 1099-K is generally required when gross payments exceed $20,000 AND transactions exceed 200 in the calendar year. State thresholds may be lower.

United States: W-9 & 1099-K

Which form applies?

• W-9: U.S. person or U.S. entity (SSN or EIN).
  About W-9
  Manual (individual or business)
  Wizard

What we do vs what you do

• We collect the appropriate form and, when thresholds are met, furnish Form 1099-K by January 31 for the prior calendar year.
  About 1099-K
• You do not file Form 1099-K. Use it to prepare your return. If you do not receive a 1099-K because you are below the applicable threshold, you must still report all platform income on your federal and, if applicable, state return.If you didn't receive an expected 1099-K, you can request it by contacting us via support email. Please make sure you provided us with a proper mailing address, the copies are sent electronically, but may arrive via postal mail.

Keep your info current

• Ensure your legal name, address, and TIN match IRS records. Missing or mismatched data can delay payouts or trigger withholding.
• Submit and update applicable forms in Payouts → Tax Information.
• The form will be requested not once but not more than once a year.

What 1099-K shows

Gross payments processed for your account (not net after fees).

State thresholds may differ

Some states use lower thresholds than federal rules. You may receive a state 1099-K even if no federal form is issued.

W-8BEN / W-8BEN-E

For all countries except the United States, you need to fill out the W-8BEN / W-8BEN-E form.

• W-8 BEN: Non-U.S. individual.
  About W-8 BEN
  Manual
  Wizard
• W-8 BEN-E: Non-U.S. entity.
  About W-8 BEN-E
  Manual
  Wizard

Keep your info current

• Ensure your legal name, address, and TIN match IRS records. Missing or mismatched data can delay payouts or trigger withholding.
• Submit and update applicable forms in Payouts → Tax Information.
• The form will be requested not once but not more than once a year.

Key deadlines

The dates below are when we submit platform reports to tax authorities (or when you receive a 1099-K in the U.S.); they do not replace your personal tax-return deadlines.

While we report required data to tax authorities and creators do not file these platform reports, creators must still file their own tax returns as required.

• United Kingdom (HMRC MRDP): Calendar-year reporting by 31 January for the prior year; creators receive a copy by the deadline.
• Australia (ATO SERR): Report twice a year — January 1–June 30 (due July 31) and July 1–December 31 (due January 31).
• Canada (CRA — Digital Platform Operators): Annual reporting for the prior calendar year (see the CRA page for the current filing window).
• European Union (DAC7): Annual reporting, typically by 31 January (check your country’s tax authority for the exact local deadline and format).
• United States (1099-K): Issued per federal/state timelines when thresholds are met. If you meet federal or state 1099-K thresholds, you’ll receive Form 1099-K by January 31 for the prior calendar year. You don’t file the form—use it to prepare your return. If you don’t meet a threshold, you must still report all income from the Platform to the IRS on your annual tax return (and to your state tax authority if applicable).

We will send reminders if required tax/profile data is missing so you can complete itbefore the applicable deadline (see the country pages for exact dates). If information is not provided on time,payouts may be paused and account features restricted until resolved; persistent non-response can lead totemporary account suspension.

If you don’t provide information

To comply with these regimes, we must collect the required data. Payouts may be paused, or features restricted, until your profile is complete for the applicable jurisdiction(s). See thecountry pages for details.

To submit the required data, use the region/country-specific Tax Wizards listed below (log in to your account first):

• Applicable to every content creator  Tax Form Wizard (serves issued by US IRS forms W-9 / W-8 BEN / W-8 BEN-E)
• EU-resident reporting (DAC7 — Platform Reporting)
• Canadian-resident reporting (CRA — Digital Platform Operators)
• UK-resident reporting (HMRC — Reporting Rules for Digital Platforms)
• Australian-resident reporting (ATO — Sharing Economy Reporting)

Completing these reporting forms does not file the report itself. These are data collection forms only.

Examples

Notes

• For goods-only thresholds in UK/EU/Canada, either the count threshold or the value threshold can independently trigger reporting.
• If non-custom, pre-recorded digital content is bundled with a made-to-order service and the service is the primary component (with the download ancillary), treat the bundle as a service and report it.
• “Services” include time- or task-based work at a subscriber’s request (e.g., custom digital content, commissions, tutoring, paid 1:1 calls).
• “Non-custom digital downloads” = pre-made files offered broadly, not created at a specific user’s request.
• “No de-minimis” means no small-seller exemption applies. Even a single paid service (e.g., a one-off commission for a small amount) is reportable if the other jurisdictional conditions are met.
• For Australia, reporting is category-based (SERR). Only transactions that fall within SERR reportable categories are reportable; goods are out of scope.
• United States (1099-K): Payment-based (not goods/services). SubscribeStar issues Form 1099-K when payments exceed $20,000 AND transactions exceed 200 in the calendar year.

Privacy & record-keeping

We use and disclose tax data only to comply with applicable laws and lawful requests from tax authorities or regulators (for example, HMRC, ATO, CRA, EU DAC7-implementing authorities, IRS or state revenue agencies).

Record-keeping periods vary by jurisdiction and may be extended if required by law, an audit, or an investigation. See the your jurisdiction's page for specific details , as well as our Privacy Policy.

FAQ

Do I need to register with HMRC/ATO/CRA/EU myself?

No. We report as the platform operator. You must keep your tax profile complete and accurate and respond promptly to our information requests.

Are digital files and creator services really “personal services”?

Made-to-order creator work (commissions, bespoke content, tutoring/consulting, paid 1:1) is generally treated as personal services in MRDP/DAC7-style rules when in scope. Non-custom, pre-recorded downloads offered broadly may not be treated as personal services, depending on the regime and facts.

Do goods thresholds (e.g., 30 sales / €2,000) apply to services?

No. Those thresholds (e.g., < 30 sales and ≤ €2,000 / C$2,800) are goods-only under EU DAC7, UK MRDP, and Canada PERR. Services have no small-seller exemption. Australia SERR is category-based (no thresholds within SERR categories), and the U.S. uses 1099-K payment thresholds, not a goods/services test.

Will I receive a copy of what’s reported?

In some jurisdictions (e.g., the UK), platforms must provide sellers with a copy of their annual information by the reporting deadline. See the country page for details.