What tax rules apply if I sell services on subscription platforms?

Understanding subscription-platform income

Selling services through subscription platforms has become a mainstream way to earn: coaching and consulting retainers, design and development memberships, marketing “done-for-you” subscriptions, paid communities, tutoring, content creation with subscriber-only perks, and productized services billed monthly. The tax rules that apply to this kind of work are not “one-size-fits-all,” because the correct treatment depends on where you live, where your customers are, what exactly you’re providing, how the platform pays you, and whether you’re operating as an individual or through a business entity.

That said, the core idea is simple: subscription income is still business income. In most systems, you’re taxed when you earn it or when you receive it (depending on your accounting method and local rules), you can generally deduct ordinary and necessary business expenses, and you may have additional indirect taxes (like VAT, GST, sales tax, or similar consumption taxes) depending on what you sell and who buys it. The “subscription” label mainly affects timing (recognition of revenue), classification (service vs digital service vs membership), and cross-border compliance (platform reporting, withholding, and place-of-supply rules).

This article walks through the most common tax issues that apply when you sell services on subscription platforms. It focuses on practical frameworks: how to identify the relevant taxes, how to interpret platform statements, what to track, and where people often make expensive mistakes.

What counts as “selling services” on a subscription platform?

Tax outcomes depend on what you are actually supplying. Many subscription offers are blended: some parts are services, some are digital deliverables, some are access to a community, and some are rights to content. Examples include:

Retainer services: ongoing consulting hours, coaching calls, copywriting packages, social media management, or “design-as-a-service” memberships. Typically this is a service supply.

Access or membership: paid communities, private forums, group coaching programs with recurring billing, or “members-only” access to events. This can be a service, a digital service, or a membership right, depending on local rules.

Digital content with recurring perks: subscriber-only videos, templates, downloadable resources, newsletters, or toolkits. These may be treated as electronically supplied services or digital goods in some jurisdictions.

Hybrid bundles: a recurring plan that includes monthly calls (service) plus access to a library (digital content) plus priority support (service). Hybrid bundles can complicate indirect tax and revenue allocation.

Before you do anything else, write a plain-language description of what customers get and what you deliver each billing cycle. That description becomes your compass for determining whether you have additional taxes beyond income tax and how the platform’s role affects your obligations.

The main categories of tax you might face

Most subscription sellers will encounter at least one of the following, and sometimes several at once:

1) Income tax: tax on your net profit from the subscription business.

2) Self-employment or social insurance contributions: additional amounts due on self-employed earnings in many countries.

3) Indirect taxes: VAT, GST, sales tax, or similar taxes on the transaction itself, depending on the location of the customer and the nature of the supply.

4) Withholding tax: tax withheld at source by a platform or by customers in some cross-border situations.

5) Payroll and employment-related taxes: if you hire staff or subcontractors, or if your relationship with a client looks like employment under local rules.

6) Corporate taxes and distributions: if you operate via a company, you may face corporate income tax plus tax on dividends or salary you pay yourself.

The subscription model can also trigger reporting regimes: platform-issued forms, payment processor summaries, and government information reporting, all of which can increase audit visibility. That’s not necessarily bad—it just means you should reconcile your records carefully.

Income tax basics: you’re taxed on profit, not gross receipts

For individuals and most small businesses, the starting point is that subscription revenue is business income. You generally pay income tax on net profit: total business income minus allowable business expenses. Common allowable expenses include:

Platform fees and commissions, payment processing fees, software subscriptions you use to deliver the service, professional tools, domain and hosting costs, business insurance, advertising and marketing spend, contractor costs, accounting fees, office costs, internet and phone (business portion), equipment depreciation or capital allowances, training and professional development (where allowed), travel (where directly related and properly documented), and bank fees.

Many people go wrong by tracking only payouts from the platform, not the full gross sales. Your gross sales may be higher than your payouts because the platform may take a fee, charge payment processing, or collect certain taxes. For income tax, what matters is how your jurisdiction treats those amounts—often you record gross revenue and separately deduct platform fees as expenses, but there are exceptions when the platform is the “merchant of record” and you are effectively paid a net royalty or service fee. The correct approach depends on the contractual structure and your local rules.

Cash basis vs accrual basis: the “when” of taxing subscriptions

A major subscription-specific issue is timing: when do you “recognize” revenue for tax? Many small businesses can use a cash basis method, meaning you recognize income when you actually receive it (or when it’s made available to you). Under cash basis, if the platform pays you on January 5 for subscriptions billed in late December, you typically report it when you receive it. If the platform holds funds until a payout threshold, that can shift timing.

Other businesses must use accrual accounting, meaning you recognize income when it is earned, not necessarily when paid. With subscriptions, “earned” can mean as you perform the service over time. If a customer prepays for several months, accrual rules may require you to recognize revenue month by month as you deliver. Some tax systems allow or require deferral of prepaid income; others treat it differently or impose special rules for certain businesses.

Even if you’re permitted to use cash basis, you still need consistent bookkeeping. Switching methods without following formal procedures can create gaps or double-counting. If you’re scaling, raising prices, or signing annual plans, timing differences can become material and it’s worth aligning bookkeeping with your tax method early.

Refunds, chargebacks, and failed payments

Subscription platforms often deal with card failures, chargebacks, and customer refunds. For tax purposes, you generally want to ensure you’re not taxed on revenue you didn’t ultimately keep. Under a cash basis system, if you receive money and later refund it, you may treat the refund as a reduction of income (or as an expense) depending on local practice. Under accrual, the story is more about reversing recognized revenue and updating accounts receivable or deferred revenue.

Keep platform reports showing refund dates and amounts. Chargebacks may also come with fees; those fees are typically deductible as business expenses. A practical approach is to reconcile monthly: gross billed, minus refunds, minus chargebacks, equals net revenue before platform fees.

Platform fees and commissions: gross vs net reporting

Many platforms collect customer payments and then pay you after deducting fees. The tax question is whether you report the gross customer charge as your income and deduct fees, or report only the net payout as income.

In many cases, you are the seller and the platform is an agent or payment processor. In that scenario, you typically record gross revenue and deduct platform fees. That makes your financial statements clearer and makes it easier to reconcile customer payments, refunds, and taxes collected.

In other cases, the platform may be the seller to the customer (the merchant of record) and you are effectively selling to the platform or receiving a share (similar to a royalty). In that structure, your income may be the amount the platform remits to you, and the platform may handle certain consumer taxes. The platform agreement and invoices/statements often hint at this, but the correct treatment can still be nuanced. If you’re unsure, treat the platform contract as a key document: it dictates the legal flow of supply and payment.

Self-employment tax and social contributions

In many countries, if you operate as a sole trader, freelancer, or similar, your subscription profits may be subject to both income tax and self-employment contributions or social insurance. These are often calculated as a percentage of profit and may have thresholds, caps, and separate reporting schedules.

Because subscription income can be relatively stable, people sometimes underestimate quarterly or periodic payments. If your system uses pay-as-you-go installments (like quarterly estimated tax), consider setting aside a portion of each payout. A simple approach is to separate money into buckets: one for income tax, one for social contributions, one for operating expenses, and one for profit. The exact percentages depend on your circumstances, but the habit of separating funds reduces the risk of a nasty surprise.

Estimated taxes and payment schedules

Subscription models can create a steady stream of income that does not have tax withheld automatically. Many tax systems require you to make advance payments during the year. If you don’t, you might face penalties or interest even if you pay in full at year-end.

To manage this, you need a forecast. Start with your average monthly net profit and assume modest growth. Then compare that to last year’s tax. If you’re new, base it on current-year performance. Be aware that big one-off expenses (like new equipment) might lower taxable profit, while annual plans paid upfront might raise it.

Sales tax, VAT, and GST: the most misunderstood part

Indirect taxes can be the trickiest part of subscription platforms because the rules depend on:

Where your customer is located (place-of-supply rules),

What you are supplying (service, digital service, membership, or electronically supplied service), and

Who is considered the seller (you or the platform as merchant of record).

For many service providers selling to customers in their own country, indirect tax obligations arise only after you exceed a registration threshold (if your country has one). But if you sell to customers in multiple jurisdictions, the analysis becomes more complex. Some systems require registration based on customer location even at low volumes for certain digital services. Others have special regimes for cross-border supplies.

It’s also common for platforms to collect certain taxes from customers automatically. That does not always mean you have no obligations. Sometimes the platform is legally responsible; sometimes you are still responsible but the platform provides tools; sometimes the platform collects on your behalf. The details matter.

Determining whether your subscription is a taxable supply for indirect tax

Not all services are taxed the same way for VAT/GST/sales tax. For example, some jurisdictions exempt certain educational services, certain healthcare-related services, or financial services, while others tax them but at reduced rates. Digital services may be treated differently than live, human-delivered services. A “membership” that is mostly access to digital content can be treated like a digital service even if you also host occasional live sessions.

Ask yourself:

Is the core benefit a live service performed by a person? (coaching calls, custom work, personalized consulting)

Is the core benefit automated or downloadable? (templates, content library, software access)

Is it a right of admission? (access to events, sessions, exclusive community features)

Is it a mixed bundle? If so, do your local rules require you to treat it as one supply or multiple supplies?

If you can clearly define the “principal supply,” you can often determine the applicable tax treatment more confidently. But for bundles, you may need to allocate value across components, especially if some components are taxed differently.

Place of supply: where is your customer for tax purposes?

Indirect tax systems often look at the customer’s location to decide whether you must charge tax and at what rate. For business-to-business (B2B) services, many systems shift tax to the customer under a reverse-charge mechanism, provided the customer is a registered business and provides a valid tax number. For business-to-consumer (B2C) supplies, sellers often must charge tax based on customer location, particularly for digital services.

Subscription platforms frequently serve both individuals and businesses. A customer might sign up using a company card but not provide a tax ID; another might provide a tax ID and request an invoice. Your checkout and onboarding process can influence your tax obligations. If you intend to sell B2B, building a way to capture customer business details and tax numbers can reduce indirect tax complexity.

Merchant of record: when the platform may handle indirect taxes

Some subscription platforms position themselves as the merchant of record, meaning they are the seller for tax purposes to the customer and they collect and remit certain taxes. If that’s the case, you may not need to charge VAT/GST/sales tax to customers through that platform. However, you may still have obligations such as:

Reporting the income you receive,

Keeping statements that show taxes collected and remitted by the platform,

Issuing invoices to the platform rather than to the end customer (depending on structure),

Understanding whether you are being paid a service fee, commission, or royalty, which may have different tax implications, and

Accounting for any withholding taxes.

Even when a platform handles consumer taxes, you might still need to register for indirect tax if you also sell off-platform or if you exceed domestic thresholds for other sales. Don’t assume “platform collects tax” equals “no tax responsibilities.” It can, but only when the platform’s legal role is clear and your local rules recognize that structure.

Invoices and receipts: what you may need to issue

Whether you must provide invoices, what must be on them, and whether electronic invoices are required varies widely. Some jurisdictions require VAT invoices with specific fields (supplier registration number, customer tax ID, tax rate, tax amount, and so on). Others are more relaxed for B2C sales. Some platforms generate receipts automatically; that may satisfy your customer service needs but not your legal obligations, especially for B2B customers who require compliant invoices.

At a minimum, keep records that show:

Customer name (or identifier), date, amount charged, currency, description of service, and evidence of refund/chargeback if applicable.

If you charge VAT/GST/sales tax, store the tax amount, tax rate, and customer location evidence where required. For B2B reverse-charge supplies, store the customer’s tax number and documentation supporting business status where required.

Cross-border income tax issues: foreign customers and “source” rules

Income tax is usually based on your residency (where you are tax resident) and, for businesses, where you have a taxable presence. Selling subscriptions to foreign customers typically does not by itself create an income-tax filing obligation in each customer’s country, but it can in certain cases—especially if you have a physical presence, employees, or agents there, or if you perform services while physically in that country.

If your service involves traveling to provide it, spending significant time in another country, or using local staff, you can create taxable presence risks (sometimes called permanent establishment or similar concepts). For purely remote services delivered from your home country to foreign clients, the risk is usually lower, but rules vary and treaties can matter.

Also note that some countries impose withholding tax on payments for certain services or royalties paid to foreign suppliers. Platforms typically do not withhold for every scenario, but some do under certain conditions. If withholding occurs, it’s important to understand whether you can claim a credit in your home country to avoid double taxation.

Platform reporting forms and information matching

Subscription platforms and payment processors increasingly send information to tax authorities, or provide annual summaries to creators. Depending on your country and the platform, you may receive year-end forms or dashboards showing total payouts, total fees, and sometimes gross customer payments.

From a practical standpoint, assume that tax authorities may see some version of your platform income. The best defense is clean reconciliation: your declared revenue should tie to platform statements plus any off-platform revenue, with clear adjustments for refunds, fees, and taxes collected.

A common mistake is to report only what hits your bank account without reconciling to platform gross figures. Another is to double-count by adding both payouts and separate payment processor deposits from the same sales stream. Choose one system of record and consistently reconcile everything back to it.

Multiple currencies: exchange rates and taxable income

If customers pay in different currencies, you need a consistent approach to converting amounts into your home currency for tax reporting. Many platforms will show both the customer charge and the payout in your currency after conversion and fees. The conversion process can create gains or losses (foreign exchange differences) depending on local rules and accounting methods.

At a minimum, store reports that show:

Transaction date, currency, amount charged, conversion rate (if available), payout date, and net received. If the platform doesn’t show rates clearly, you may need to use official or reasonable market rates as allowed by your jurisdiction and apply them consistently.

Expenses: what you can usually deduct and what trips people up

Subscription service businesses often have a “software stack”: scheduling tools, video conferencing, project management, design tools, email marketing, CRM, community hosting, file storage, and analytics. These are usually deductible if they are ordinary and necessary for the business.

Where people get tripped up is mixing personal and business use. For example:

Home office: some systems allow a simplified method or a detailed method based on space and usage. You typically need exclusive or regular business use of the space, depending on the rules.

Phone and internet: you may need to apportion business use vs personal use.

Equipment: laptops, cameras, microphones, and lighting may be capitalized and depreciated rather than expensed immediately, depending on local rules and thresholds.

Meals and entertainment: often limited or disallowed, with strict substantiation requirements where allowed.

Education: training that maintains or improves existing skills is often more likely to be deductible than training that qualifies you for a new trade, but rules vary.

Keep receipts and a short note of business purpose. If your platform income grows, this kind of documentation matters more, not less.

Subscriptions you sell vs subscriptions you buy

There are two “subscription” concepts in play: the recurring billing you charge your customers and the recurring subscriptions you pay for your tools. The tax treatment differs. The income side is revenue, while the tool costs are expenses. But tool subscriptions may involve their own indirect tax (VAT/GST/sales tax) charged by the vendor, and your ability to reclaim or credit that tax depends on your registration status and local rules.

If you are registered for VAT/GST, you may be able to reclaim input tax on business expenses, but only if you have proper invoices and the expense is attributable to taxable supplies (again, rules vary). If your subscription service is exempt from VAT, input tax recovery may be restricted. This is one of the reasons classifying what you sell correctly matters.

Bundles and allocation: why “one price” isn’t always one tax treatment

Subscription offerings often bundle several benefits into one monthly price. For income tax, that usually doesn’t matter much—revenue is revenue. For indirect tax, it can matter a lot if different components would be taxed differently on their own.

Suppose a subscription includes:

1) one monthly live coaching call (service),

2) unlimited access to a content library (digital service), and

3) access to a members-only community (membership).

If your local rules treat these differently, you may need to decide whether the bundle is a single composite supply taxed according to the principal element, or whether you must split the price across components. There isn’t a universal answer. Your terms, marketing, and how customers perceive the purchase can influence the analysis. In practice, clear product design helps: if you want a simple tax position, avoid mixing elements that clearly fall under different tax regimes unless the platform handles indirect tax for you.

Discounts, free trials, and introductory pricing

Free trials and discounted first months are common. For income tax, free trials generally produce no revenue until payment occurs, but be careful with “pay now, free later” offers or credits that reduce future bills. For indirect tax, discounts typically reduce the taxable amount, but again, systems vary and documentation matters.

If your platform offers “first month $1” promotions and then bills normally, track the gross billed each month and any promotional adjustments. Don’t rely on memory; reconcile using platform reports.

Gifts, tips, and “support” payments

Some subscription platforms allow tips or extra support payments. These are often still taxable business income if they are connected to your business activity, even if the customer calls it a “tip.” The tax system may not treat it as a personal gift if it arises from commercial activity. Also, tips might be treated differently for indirect tax depending on whether they are voluntary, whether the customer receives something in return, and whether the platform treats them as consideration for a supply.

If you receive tips regularly, treat them like revenue and track them distinctly. If they are rare and clearly personal, the treatment can be more nuanced, but most platform “tips” are linked to your business offering.

Are you an employee or an independent contractor?

Most subscription sellers are independent businesses. But if a single client pays you a “subscription” that looks like a salary replacement—fixed monthly pay, significant control over your hours, integration into their team, and exclusivity—you may create an employment classification risk under local labor and tax rules. That’s usually a client-specific issue rather than a platform issue, but subscription billing can blur the lines.

Misclassification can trigger payroll tax liabilities, penalties, and compliance requirements. If you’re effectively embedded in one client’s operations, consider formalizing the relationship properly and seeking local advice on classification.

Data you should track every month

If you want the simplest year-end filing and the least stress, track these items monthly:

1) Gross subscription billings: total charged to customers.

2) Refunds and chargebacks: totals and counts.

3) Indirect taxes collected: VAT/GST/sales tax amounts, if applicable, and who remitted them (you or platform).

4) Platform fees: commissions, transaction fees, payout fees.

5) Net payouts: what was actually paid to you.

6) Off-platform revenue: direct invoices, PayPal/Stripe links, bank transfers, and any other sources.

7) Expenses: categorized, with receipts.

8) Customer location mix: domestic vs foreign, B2C vs B2B if relevant.

When you do this consistently, you can answer most tax questions quickly and avoid “reconstruction panic” at filing time.

Common tax mistakes subscription sellers make

Mistake 1: Reporting only bank deposits. This ignores fees, refunds, taxes collected, and timing differences, and can lead to inconsistencies with platform-reported totals.

Mistake 2: Forgetting indirect tax registration thresholds. Some people grow quickly and cross thresholds without noticing. Subscription revenue is predictable, so you can spot the trend early if you track it.

Mistake 3: Assuming the platform handles all taxes. A platform may handle sales tax/VAT in some jurisdictions and not in others, or only for certain product types, or only when it is merchant of record.

Mistake 4: Ignoring withholding. If a platform withholds tax, you need to capture that and determine whether you can claim a credit. Otherwise you may overpay or fail to document a credit you’re entitled to.

Mistake 5: Mixing personal and business spending. This can destroy deductibility and create audit risk. Use a separate business bank account and card if possible.

Mistake 6: Not keeping evidence of customer location and status. For indirect tax, you may need proof of where the customer is, and for B2B you may need proof they are a business.

Mistake 7: Not budgeting for taxes. Subscription income feels like “steady paycheck,” but taxes often aren’t withheld. Cash flow can trick you into spending money that should be reserved for tax.

Practical scenarios and how to think about them

Scenario A: You sell monthly coaching calls to local clients. You likely have income tax on profits and possibly self-employment contributions. Indirect tax depends on whether your service is taxable and whether you exceed the registration threshold. If you’re not registered and below threshold, you may not charge VAT/GST/sales tax. Track income and expenses, and plan for estimated payments if required.

Scenario B: You sell a membership that is mostly access to a digital library, with occasional group Q&A. This can be treated as a digital service in some systems, which can change place-of-supply and registration rules for foreign customers. The platform’s role becomes important—if it is merchant of record, it may handle consumer taxes; if not, you may need to handle them.

Scenario C: You sell “design-as-a-service” with a monthly quota of deliverables. This is a service, but it’s delivered over time. If you receive payment upfront for an annual plan, your tax system may let you report income on receipt (cash basis) or require you to recognize as earned (accrual). Keep clear contract terms about delivery period and track deferred obligations.

Scenario D: You travel while running subscriptions. If you perform services while physically present in other countries for extended periods, you may create tax complexities. Occasional travel is often manageable, but extended stays can raise residency or taxable presence questions. Keep travel logs and be aware of time thresholds.

Choosing a business structure: sole trader vs company

Many subscription sellers start as individuals. As income grows, you may consider operating through a company or other entity. This can affect tax rates, liability protection, administrative burden, and how you pay yourself.

Operating through a company typically means:

The company pays tax on profits (corporate tax), and you pay tax on money you take out (salary subject to payroll taxes, dividends subject to dividend tax, or a mix). You may also have stronger separation between business and personal finances, which can help recordkeeping. But it can increase compliance work and costs.

There is no universally “best” structure. The right choice depends on profit level, risk exposure, local tax rates, and long-term plans. The key point is that the subscription platform does not decide your structure—you do, and you need to align it with how you actually operate.

Recordkeeping that survives an audit

Audit-proof recordkeeping is less about perfection and more about consistency and traceability. Aim for a system where you can start from your tax return and trace back to source data:

Source data: platform transaction exports, payout reports, bank statements, receipts.

Books: your bookkeeping ledger showing revenue, refunds, fees, and expenses in categories.

Reconciliation: monthly ties between platform payouts and bank deposits, and between platform gross sales and revenue accounts if you track gross.

Use consistent categories. Store documents digitally with clear naming. Keep contracts or terms of service versions that reflect what you sold, especially if your offering evolved from digital content to live services or vice versa.

Tax and compliance checklist for subscription sellers

Use this as a practical checklist to reduce risk:

1) Identify your tax residency and filing obligations. Know which country/state you must file in and whether you have local registration requirements.

2) Classify what you sell. Service, digital service, membership, mixed supply—write it down.

3) Determine whether you must register for VAT/GST/sales tax. Check thresholds and cross-border rules relevant to your supply type.

4) Confirm whether the platform is merchant of record. Read the platform agreement and tax help pages; save copies for your records.

5) Set up bookkeeping early. Track gross billings, fees, refunds, and taxes collected separately.

6) Budget for taxes. Set aside a percentage of net income so tax payments don’t disrupt cash flow.

7) Keep documentation for customer location and business status where required. Especially important for digital services and B2B supplies.

8) Reconcile monthly. Don’t wait until year-end.

9) Review your situation when you scale. Hiring, international sales growth, annual plans, and new product types can change your tax profile.

10) Get professional help when the facts get complex. Cross-border indirect tax and entity structuring are common points where advice pays for itself.

How to read your platform dashboard like a tax professional

Most platforms show multiple numbers: gross revenue, net revenue, fees, taxes, and payouts. Here’s a practical way to interpret them:

Gross revenue (or sales): what customers were charged before deductions. This is often the best starting point for revenue tracking.

Taxes collected: amounts collected as VAT/GST/sales tax. Clarify whether these are collected and remitted by the platform or passed to you to remit.

Refunds/chargebacks: reversals of prior revenue plus any fees.

Platform and processing fees: costs of using the platform; usually deductible.

Payouts: cash sent to you. This is not always equal to taxable income for the period because it can include delayed payments, reserves, or timing differences.

If you can export transactions, do it monthly and store the file. Platforms can change reporting formats, and having snapshots helps if you need to reconstruct data later.

Special consideration: subscriptions with “use it or lose it” deliverables

Some service subscriptions include a monthly quota of work, like “two requests at a time” design memberships or a set number of consulting hours. Customers might not use all of it. From a tax perspective, you still received consideration for standing ready to perform services, so the revenue is generally still revenue. The question is timing and delivery obligations: if you have a backlog, you may have deferred revenue under accrual accounting. If you’re cash basis, you typically recognize when received. This is an area where your business terms matter: do requests roll over? Is there a cap? Do you refund unused quotas? Clear policies reduce disputes and make accounting easier.

When to seek local advice

You can handle a lot on your own if your situation is simple: one country, mostly local customers, straightforward live services, and modest revenue. Consider local tax advice when you encounter any of these:

Rapid growth or high revenue,

Customers in many countries or states,

Digital-content-heavy subscriptions,

Uncertainty about whether the platform is merchant of record,

Withholding tax appearing on payouts,

Switching from sole trader to a company,

Hiring staff or using many subcontractors,

Traveling extensively while delivering services, or

Offering annual prepayments or large upfront amounts.

The goal isn’t to outsource everything—it’s to get clarity on the few leverage points that can create penalties if wrong.

Putting it all together

If you sell services on subscription platforms, the tax rules that apply are the same foundational rules that apply to any business—income tax on profit, potential self-employment contributions, and possibly indirect taxes on sales. What makes subscriptions unique is the recurring nature of billing, the platform’s role in collecting money and sometimes taxes, and the frequent cross-border element.

To stay compliant and reduce stress, focus on three habits: (1) define what you’re selling and who you’re selling to, (2) track gross billings, fees, refunds, taxes, and payouts in a way that reconciles cleanly, and (3) review your tax posture whenever you add new subscription tiers, expand internationally, or cross revenue thresholds. Do that, and your subscription business can scale without tax surprises undermining the stability you built the model for in the first place.