Mastering IOSS. Simplify your understanding of the Import One-Stop Shop with our expert explainer article. Dive into the world of international e-commerce, navigate VAT compliance effortlessly, and stay ahead with the latest IOSS updates. Our comprehensive guide offers accurate insights, practical tips, and expert advice to ensure seamless cross-border transactions. Elevate your e-commerce game with our trusted source for IOSS knowledge.
Call-off stock explained from the legal texts: Article 17a of the EU VAT Directive, the four conditions, the register and recapitulative-statement lines, the 12-month rule, substitution, returns and losses, national rules in Germany, France, the Netherlands, Italy, Spain and Poland, and the ViDA phase-out (dispatch cut-off 30 June 2028, Article 17a ends 30 June 2029, OSS transfer-of-own-goods scheme and mandatory reverse charge from 1 July 2028).
EU chain transactions explained from the legal texts: Article 36a of the VAT Directive (in force since 1 January 2020), the three conditions, the intermediary operator, the default rule and the VAT-number exception, where the other supplies take place, a worked A→B→C→D example, the Italian Risposta 111/2026, the CJEU case law, the pending T-689/25 reference, and national rules in Germany, the Netherlands, France, Italy, Poland and Spain.
DAC7 (Council Directive (EU) 2021/514) has applied since 1 January 2023. Who must report, which sellers are excluded (fewer than 30 sales and no more than EUR 2,000), what data goes to the tax authority by 31 January each year, national penalties, and the 2026 recast proposal.
How the EU VAT Directive limits national VAT rates: the 15% minimum standard rate with no maximum (Art 97), two reduced rates of at least 5% on up to 24 Annex III points, one rate below 5% and a zero rate on up to seven points (Art 98), the Article 105a grandfathering of super-reduced, zero and parking rates after Directive 2022/542, the 2030 and 2032 deadlines, the Article 104 island and regional derogations, and who applies which derogation per the Commission's COM(2025) 585 report.
The EU VAT special scheme for small enterprises explained from Directive (EU) 2020/285 — the domestic exemption up to EUR 85,000, the cross-border exemption for EU businesses under EUR 100,000, the EX number, reporting deadlines, the 10% / 25% overrun rules, and 2026 thresholds for all 27 member states.
Unlocking VAT OSS in the EU. Navigate the world of cross-border e-commerce with our expert explainer article. Demystify the complexities of the VAT One-Stop Shop, stay compliant with EU tax regulations, and streamline your business across borders. Our comprehensive guide offers accurate insights, practical tips, and expert advice to ensure seamless VAT OSS transactions. Elevate your e-commerce strategy with our trusted source for VAT OSS knowledge
Find out how to verify EORI Number in EU. Use Lookuptax for hassle-free validation of EORI Number in EU.
How to verify any EU VAT number using the EU VIES portal. Covers VIES data availability, Consultation Number audit use, countries that don't return company names, OSS registrations on VIES, and the VIES API.
Intra-Community supplies and acquisitions explained from the legal texts: the Article 138 exemption, the taxed acquisition in the arrival Member State, the 2020 Quick Fixes (VAT number, EC Sales List, Article 45a proof of transport), the CJEU case law, a worked Germany-to-France example, why Article 402 still calls the 1993 system transitional, the withdrawal of the definitive-system proposal in 2025, and the ViDA changes to 2030.
EU triangulation explained from the legal texts: the five conditions of Article 141 of the VAT Directive, the reverse charge on the final customer under Article 197, the Article 42 switch-off of the intermediary's acquisition, the 'Reverse charge' invoice mention, a worked Italy→Germany→France example, four-party chains, the Bühler, Luxury Trust, T-646/24 and T-773/25 judgments, the ViDA changes from 1 July 2030, and national rules in Germany, France, Spain, Italy, the Netherlands, Poland and Austria.
What a VAT listing is in the EU — the recapitulative statement (EC Sales List) under Articles 262–271 of the VAT Directive and national domestic listings such as Belgium's client listing or the Czech control statement — who files, how often, where each Member State stands today, and how ViDA replaces recapitulative statements from 1 July 2030.
ViDA (VAT in the Digital Age) explained from the adopted texts — Council Directive (EU) 2025/516 and its companion regulations of 11 March 2025. What is in force now, the 2027 / 2028 / 2030 / 2035 timeline, digital reporting and e-invoicing rules, platform deemed-supplier obligations, and the single VAT registration.
What VIES and Intrastat are and how they differ — the VIES VAT-number check and consultation number, the recapitulative statement (EC Sales List) that the intra-EU zero rate now depends on, Intrastat under Regulation (EU) 2019/2152, and the 2026 Intrastat thresholds for all 27 Member States and Northern Ireland, each with its official source.
Reverse charge explained from the legal texts: when the customer, not the supplier, accounts for VAT or GST. EU Articles 193–199b, the 31 December 2026 end date of the optional domestic reverse charge and the Quick Reaction Mechanism, the mandatory Article 194 rule from 1 July 2028, invoice wording, a worked example, and the UK, India, Australia, Japan and Norway rules.
VAT grouping explained from the legal texts: Article 11 of the EU VAT Directive, the financial, economic and organisational links test, the effects of a VAT group (one taxable person, intra-group supplies outside the scope of VAT, purchases made to the group), the CJEU case law, Germany's Organschaft and the draft § 2c UStG, Portugal's 2026 regime, and national rules in 16 jurisdictions.