Log in Check for free

Dynafis Tax Guides

Tax guides for sole traders, SMEs, finance teams and accounting firms

Choose a topic or open a free Dynafis check. English pages identify the EU or national jurisdiction instead of pretending that one English-language tax regime exists.

Rules and tools for 202630 tax guideEuropean Union and named national rules
Open the small-business VAT checkerCheck reverse chargeCheck e-invoicing obligationsCheck required fields for free

Browse by audience

Who is this for?

Sole traders and freelancers

Invoice, VAT-status and cross-border guidance for people running a business on their own.

Open guide →

Small and micro businesses

VAT exemptions, e-invoicing obligations and reliable invoice workflows.

Open guide →

SMEs and mid-market companies

Scalable validation, e-invoicing, international VAT and audit-ready workflows.

Open guide →

Accounting and tax advisory firms

Multi-client validation, evidence and structured hand-off workflows.

Open guide →

E-commerce and marketplaces

OSS/IOSS, marketplace roles, goods movement and cross-border invoicing.

Open guide →

SaaS, IT and digital services

Place of supply, reverse charge, subscriptions and EU customer status.

Open guide →

International businesses

EU and non-EU transactions, reverse charge, e-invoicing and evidence.

Open guide →

Topics

All 30 guides

Invoices and required data 3

identity, invoice sequence, supply data and VAT treatment

Invoice required fields for sole traders

A sole-trader invoice needs identifiable parties, a unique invoice number, supply details, consistent totals and the VAT treatment required by the relevant jurisdiction. Business form alone does not replace transaction-specific checks.

legal fields, buyer reference and structured invoice consistency

Invoice required fields for companies and SMEs

A business invoice must combine the legal minimum with transaction-specific data needed by the buyer, tax reporting and the e-invoice profile. PDF, structured data and accounting entry should tell the same story.

client assignment, finding classes and documented approval

Invoice review workflow for accounting firms

Accounting-firm validation should separate formal errors, tax risks and uncertain extraction. Every finding needs evidence, severity, a correction path and an auditable approval decision.

Small-business VAT status 5

jurisdiction, turnover periods, exclusions and voluntary taxation

Small-business VAT exemption check

A small-business VAT exemption is not determined by one universal threshold. The relevant country, previous and current turnover, start date, excluded activities, opt-out and the EU cross-border SME scheme must be checked separately.

start date, forecast and jurisdiction-specific first-year rule

Small-business VAT rules in the startup year

The first year cannot be tested by inserting zero as previous-year turnover. The start date, expected annual activity, national pro-rating rules and excluded supplies must be resolved for the selected jurisdiction and date.

crossing date, affected supplies and invoice transition

Small-business VAT threshold exceeded

Crossing a VAT-exemption threshold can have immediate or later effects depending on the country and rule version. Do not backdate or postpone VAT treatment without resolving the exact legal effect for the selected tax year.

input VAT, customer mix, pricing and compliance cost

Opting into standard VAT taxation

Voluntary VAT registration may improve input-VAT recovery but changes pricing, invoicing, returns and potentially creates a binding period. The decision must be tied to the correct jurisdiction and tax year.

number used, validity, establishment and registration country

VAT registration and VAT numbers

A VAT number is not universal proof for a tax outcome. The number used, business status, establishment, place of supply and the country where reporting is due must be considered together.

Reverse charge and cross-border VAT 9

parties, place of supply, fixed establishment and tax debtor

Reverse charge for cross-border services

Reverse charge is common for cross-border B2B services but is not automatic. Business evidence, the service category, place-of-supply rule, fixed establishments and invoice wording must align at the tax point.

statutory category, customer status and evidence

Domestic reverse-charge cases

Domestic reverse charge depends on specific statutory categories and evidence. A domestic B2B supply must not be invoiced without VAT merely because the customer is a business or requests reverse-charge wording.

contracted supply, actual recipient and usage model

Reverse charge for SaaS, IT and consulting

SaaS, software development, licences and consulting may use similar commercial language but the VAT result depends on the actual supply, customer status and place-of-supply rule. Product labels are not tax evidence.

business evidence, place of supply, invoice and reporting

EU B2B services: VAT and invoicing

For EU B2B services, the place-of-supply rule drives the outcome, not the billing address alone. Keep business-status evidence, check exceptions and make the invoice, recapitulative reporting and accounting entry consistent.

service type, customer location, evidence and OSS

EU B2C services and VAT

B2C services are not always taxed where the supplier is established. Service type, customer location, evidence, thresholds and OSS can move the tax point to the consumer’s country.

movement, VAT number, evidence and reporting

Intra-Community supply: conditions and evidence

An exempt intra-Community supply requires more than two EU addresses. Actual movement, customer status, VAT number, transport evidence, invoice and reporting must form one consistent evidence chain.

purchase invoice, movement, acquisition VAT and deduction

Intra-Community acquisition: invoice and accounting

An intra-Community acquisition links the supplier invoice, movement of goods, acquisition VAT and potential deduction. A missing or incorrect supplier tax line should not be hidden by an isolated accounting entry.

supply type, customer status, destination and local registration

Invoicing customers outside the EU

“Outside the EU” is not one VAT rule. Goods and services, business or consumer status, use and enjoyment, export evidence and potential local registrations must be assessed separately.

import type, customs evidence, place of supply and deduction

Supplier invoices from outside the EU

A non-EU supplier invoice may cover imported goods, imported services or a local supply. Customs evidence, recipient, place of supply, tax debtor and deduction must be documented separately.

E-invoicing and transmission 4

effective date, incoming scope, formats and workflow

Receiving e-invoices: obligations and readiness

The obligation to receive can start earlier or apply more broadly than the obligation to issue. Readiness means accepting, validating, routing and retaining structured invoice data, not merely opening an email attachment.

effective date, transaction, company criteria and format

Issuing e-invoices: who must switch and when?

Issuing obligations depend on the jurisdiction, invoice date, B2B/B2G/B2C scope, company criteria and transitional rules. A PDF is not automatically a compliant structured e-invoice.

receiving, issuing, reporting and transition

E-invoicing deadlines and transitional rules

E-invoicing reforms usually contain several timelines. Receiving capability, structured issue, government reporting, company size and temporary relief must not be collapsed into one date.

syntax, profile, recipient and network

E-invoice formats and transmission channels

Format, profile and transport channel are separate decisions. A syntactically valid XML file may still fail if the recipient profile, mandatory data or network rules do not match.

Accounting and invoice operations 9

contract, payment, tax point and reconciliation

Advance and final invoices

Advance and final invoices must use one consistent contract and tax logic. Deposits, tax timing, prior invoice references and the remaining balance must not be duplicated or omitted.

billing period, contract state, tax context and changes

Recurring and subscription invoices

Automated billing must not repeat tax assumptions indefinitely. Customer status, place of supply, VAT number, period, price and rule version need re-evaluation when relevant facts change.

currencies, tax point, official source and rounding

Foreign-currency invoices and exchange rates

An invoice may use one currency while VAT reporting requires another. Jurisdiction, tax point, official rate source, rounding and evidence determine the conversion, not a convenient current market rate.

supply characteristics, automation, customer and location

Digital services and SaaS VAT classification

Not every software-related supply is the same electronic service. Automation, human intervention, licence model, customer status and place of supply drive reverse-charge or OSS consequences.

roles, stock, dispatch, customer and schemes

E-commerce, marketplaces, OSS and IOSS

E-commerce VAT is not determined by the storefront. Seller, possible deemed-supplier platform, stock, dispatch, consignment value, customer status and OSS/IOSS registration must be resolved per fulfilment model.

business purpose, document type, required data and deduction

Expense and receipt validation

An expense may be business-related while the document is insufficient for input-VAT recovery. Accounting acceptance, income-tax treatment, VAT deduction and evidence should therefore be assessed separately.

original, integrity, change history and retention period

Invoice retention, evidence and audit trail

Retention is more than saving a PDF. Original format, readability, integrity, structured data, tax decision, corrections, access history and the applicable period should remain linked and reproducible.