EU VAT

EU B2C and digital services

Customer location, service classification and OSS can determine VAT treatment.

Ordinary B2C services often follow the supplier location, while telecommunications, broadcasting and electronically supplied services are generally taxed where the customer is located. Correct classification is therefore essential.

Digital or human service

An automated download or largely automated SaaS may differ from bespoke advice, live training or custom development. Mixed offers require analysis of their essential components.

Customer location

Billing address, IP country, bank country, mobile country code and other evidence may matter. Conflicting indicators must not be silently ignored.

OSS

OSS may simplify reporting for covered supplies. Non-covered activities can still require local registrations.