Global transactions

When may foreign tax registration be required?

Local supplies, stock, imports, fixed establishments or uncovered B2C sales may trigger registration.

Foreign registration does not depend only on turnover or customer country. Stock, domestic supplies, own imports, installation supplies and fixed establishments are common triggers.

Limits of OSS

OSS can simplify certain B2C supplies but does not automatically cover stock movements, domestic sales or every service.

Dynafis behaviour

Dynafis returns REVIEW_REQUIRED for registration-sensitive scenarios unless a verified country rule supports a clear outcome.