Who is this for?
OSS/IOSS, marketplace roles, goods movement and cross-border invoicing.
Topics
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.
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.
“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.
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-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.
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.
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.
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.