Issue
You'd like to know if you will be charged taxes (VAT or DST) on your Heroku invoice if you're located outside of the continental United States.
Resolution
Heroku currently collects sales tax for select US-based states. You can view a complete list of taxable states in the article below:
https://help.heroku.com/3THLBYME/what-us-states-are-charged-tax-for-saas-services-by-heroku
Additional taxes, such as value-added (VAT), are the responsibility of the customer to pay and not included in any invoiced amounts from Heroku.
The reverse charge mechanism applies to business customers located in Japan.