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Understanding tax liability reports

This article explains what tax liability reports are in Swap, what each field means, and how to download transaction-level data for your records.

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Written by Jemma O'Leary

This article explains what tax liability reports are in Swap, what each field means, and how to download transaction-level data for your records.


What is a tax liability report?

The tax liability report shows the total tax collected in each country or region where you sell. The overview gives a country-level summary; the downloadable reports give you the order-level data behind those totals. Use it to track your tax exposure, reconcile collected tax against internal records, and prepare for accounting or compliance needs.

To access it, go to Global → Tax Reports → Tax Liability in your Swap Dashboard.


Who can use tax liability reports?

This feature is available to merchants who are subscribed to Tax & Compliance, have completed registration, and are using Swap Global.

Data is available from July 2025 onwards. Earlier periods are not included.


Supported regions

  • United States

  • United Kingdom

  • European Union (IOSS and OSS)

  • Australia

  • Singapore

  • Norway

  • Netherlands


Report fields

Field

Description

Country

Country or state where the sale occurred

Period

Reporting month, e.g. March 2025

Total sales

Sum of all sales for the selected period

Sales exempt non-taxable

Always 0 — exemptions are not yet supported

Total sales taxable

Total sales minus sales exempt non-taxable

Total tax liability

Total VAT (outside the US) or sales tax (US) collected on taxable sales

Tax type

Type of tax applicable to the country or region


Downloading transaction details

Each period row has a Download transaction details button. This exports all orders that contributed to that month's tax liability, so you can view the order-level data behind the totals.

If the dataset is large, a message appears while the file is being prepared.

Late refunds: If a refund occurs after a reporting month closes (for example, an August refund on a July order), the original month stays locked. The adjustment appears in the following period instead.

Fields in the download

Field

Description

Destination country

Country where the order was delivered

Order ID

Unique Swap order identifier

Platform order ID

ID from your commerce platform

Platform order name

Order name from your commerce platform

Order placed at

Date and time the order was created

Currency

Currency of the order

VAT

Actual VAT amount

Sales tax

Actual sales tax amount

Duties

Actual import duties amount

Total

Total order value

Tax type

Type of tax applied


Example use cases

Australia — GST threshold monitoring

A US-based brand expands into Australia and uses this report to track sales toward the A$75,000 GST registration threshold. Filtering for April–June 2025, they see A$74,500 in taxable sales and decide to register proactively.

European Union — IOSS and OSS reconciliation

A UK-based brand sells across the EU and uses IOSS for orders under €150. Their accountant requests a breakdown of tax collected by country and scheme. They export the report to share both a summary view and detailed transaction data.

United States — multi-state sales tax reconciliation

A US brand registered in California, New York, and Illinois uses this report to view and export tax collected per state for the month, ready for their internal filing process.


Why use tax liability reports?

  • See how much tax has been collected in each region.

  • Track thresholds such as the A$75,000 GST limit in Australia.

  • Reconcile Swap-collected tax against your internal records.

  • Prepare accurate data for accounting and compliance filings.

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