Global transactions

Services to customers outside the EU

Assess EU place of supply separately from local VAT, GST or sales-tax obligations.

Services to third-country customers may fall outside EU VAT under EU place-of-supply rules. That does not mean no tax applies worldwide. Local VAT, GST, sales tax, withholding tax or registration can remain relevant.

B2B

Business status, actual recipient, fixed establishment and service type require evidence. A foreign company name alone is insufficient.

B2C and digital services

Many countries tax digital services to local consumers and require registration or platform collection. The EU result is not a complete global decision.

Invoice

Tax note, currency, description and customer tax data must match local treatment; a blanket “0% export” is often wrong for services.