Taxenlight Blog
Practical knowledge of VAT, foreign registrations and tax obligations in Europe.
Latest publications
Exclusion from VAT OSS – reasons and quarantine 2026
Persistent failure to comply with obligations may result in a two-year ban on all OSS and IOSS procedures. Try the three-year test…
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Deregistration from VAT OSS - resignation from the procedure and change of the country of identification
Voluntary exit from the VAT OSS requires adherence to the deadline and preparation of settlements after the procedure is completed. Check the effective date, last…
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VAT OSS and invoices, KSeF, JPK_V7 and cash register
Invoice, KSeF, JPK_V7, cash register, and VIU-DO are separate ways of documenting the same sale. Check when to issue an invoice…
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OSS VAT records – what data must be kept for 10 years?
OSS VAT records must allow for the reconstitution of every transaction, payment, and subsequent correction. Find out what data to collect and how to document it…
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SME procedure and VAT OSS – what are the differences and can you use both?
The SME procedure can exempt eligible sales from VAT, while the OSS is used to settle transactions taxed in Member States…
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OSS and IOSS – what are the differences between VAT procedures in e-commerce?
OSS and IOSS involve different transactions, although a single company can use both procedures. Check how the goods are placed…
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VAT OSS and the marketplace – when does Amazon, eBay or the platform settle VAT?
Amazon, eBay, and other platforms don't bill sellers for VAT on every transaction. Find out when the platform becomes…
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VAT OSS for B2C services – what services can be settled via OSS?
Not every service provided to a foreign consumer is subject to VAT OSS. Check the place of supply rules and the rules for settling digital services,…
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VAT OSS in dropshipping – OSS, IOSS or local VAT?
Are you selling dropshipping to customers in the European Union? Are you exceeding the limits or wondering when to apply VAT…
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