Taxenlight Blog
Practical knowledge of VAT, foreign registrations and tax obligations in Europe.
Latest publications
VAT OSS and gift cards – how to settle SPV and MPV vouchers?
A gift card is not a separate OSS procedure. Learn how to distinguish an SPV from an MPV, when VAT arises, and how…
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VAT OSS and EU special territories – Canary Islands, Ceuta, Aland and other exceptions
VAT OSS • territorial scopeNews: 2026VAT OSS and special EU territories – Canary Islands, Ceuta, Aland and others…
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Fixed establishment and VAT OSS – when does the fixed establishment change its settlement?
VAT OSS • resource structure Current: 2026 Fixed establishment and VAT OSS – when does the fixed establishment change its settlement? Publication:…
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Non-Union OSS – non-EU VAT OSS procedure for companies outside the EU
A non-EU company can account for VAT on qualifying B2C services in a single country of identification. Check the Non-EU conditions…
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VAT OSS correction – how to settle the return of goods, discount and error in VIU-DO?
A return of goods, a discount, or an error in the VIU-DO does not mean that the old declaration will be resubmitted. Find out how to assign a correction to…
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VAT OSS and B2B sales – when is a business customer not subject to OSS?
Selling to a company doesn't always mean a B2B transaction outside of the OSS. Learn how to verify VAT IDs in VIES and distinguish…
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VAT OSS and INTRASTAT – do WSTO sales need to be reported in INTRASTAT?
Sales settled through VAT OSS may also be subject to INTRASTAT reporting. Check the thresholds for 2026, transaction type code…
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VAT charged on OSS – how to recover VAT from costs?
VIU-DO does not reduce the VAT due for foreign invoices. Check when VAT is recoverable through the local…
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VAT OSS audit and penalties – what are the consequences for errors, missing declarations and arrears?
One OSS declaration doesn't mean one audit jurisdiction. Find out who audits VAT OSS, how reminders work, interest, and…
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