Location types and codes (GTD)

Global Tax Determination uses several different locations to accurately calculate tax amounts. Not every location is necessary in every situation, but it helps to provide as much information as possible about locations related to a transaction.

Location types

Bill-To (BT)

The Bill-To location is the location of the customer that is purchasing a good or service and to whom a bill is sent.

This is different from a Shared Accounting Center, which is the place where bills are processed and paid.

The Bill-To location is more often used for transactions outside of the United States.

Location of Order Approval (LOA)

The Location of Order Approval, also called the Location of Order Acceptance, is the place where a vendor contractually approves an order for a good or service.

The LOA refers to the location of the seller and not the buyer.

This location is used for transactions sourced to the United States.

Location of Order Recording (LOR)

The Location of Order Recording is the place where a vendor initially records an order made by their customer.

Like the LOA, the LOR refers to the location of the seller and not the buyer.

Location of Service Performance (LOS, LOSP, or LSP)

The Location of Service Performance, also called the Location of Service Provided, is the taxing jurisdiction where a service takes place.

This is a required location for transactions involving services in the United States (and sometimes Canada) and generally refers to the place where the service is received or consumed.

For transactions outside of the United States, the LOSP is generally required for services involving immovable property, including in-person events, as it represents where the immovable property is located.

If the LOSP can't be passed to GTD, the Ship To location is often used instead.

Location of Use (LOU or LU)

The Location of Use is the taxing jurisdiction where a good or service is used or experienced.

Like the LOSP, if the LOU can't be passed to GTD, the Ship To location is often used instead.

Ship-From (SF)

The Ship-From location is the taxing jurisdiction from which goods are shipped.

This location is generally used for transactions involving the sale of physical goods. It's also used for the sale of digital goods in the United States.

Ship-To (ST)

The Ship-To location is the taxing jurisdiction to which goods are shipped.

Like the Ship-From location, the Ship To location is generally used for the sale of physical goods globally and the sale of physical and digital goods in the United States.

Location codes