Articles and guides from Taxenlight blog organized by category.
Invoice, KSeF, JPK_V7, cash register, and VIU-DO are separate ways of documenting the same sale. Find out when to issue an invoice for WSTO, how to access KSeF 2.0, and how to reconcile Polish reports with the OSS VAT settlement.
VAT OSS and invoices, KSeF, JPK_V7 and cash register Read the entry »
OSS VAT records must allow for the reconstitution of every transaction, payment, and subsequent adjustment. Learn what data to collect, how to document customer location, and how to prepare an electronic file that will be stored for 10 years.
OSS VAT Records – What Data Must Be Kept for 10 Years? Read the Post »
The SME scheme can exempt eligible sales from VAT, while the OSS scheme is used to settle transactions taxable in the countries of consumption. Find out when both solutions can be used, how the €100,000 and €10,000 thresholds work, and why each country requires a separate assessment.
SME and VAT OSS procedures – what are the differences and can you use both? Read the post »
OSS and IOSS cover different transactions, although a single company can use both procedures. Learn how the location of the goods, the €150 shipping limit, import, and country of consumption influence the selection of the appropriate VAT settlement method.
OSS vs. IOSS – What are the differences between VAT procedures in e-commerce? Read the entry »
Amazon, eBay, and other platforms don't settle VAT for sellers on every transaction. Find out when a platform becomes a recognized supplier and which obligations remain with the seller.
VAT OSS and the marketplace – when does Amazon, eBay, or the platform settle VAT? Read the entry »
Not every service provided to a foreign consumer is subject to VAT OSS. Check the place of supply rules and the rules for accounting for digital services, events, transportation, catering, real estate, and rentals.
VAT OSS for B2C Services – What Services Can Be Billed Through OSS? Read the post »
Are you selling dropshipping to customers in the European Union? Are you exceeding the limits or wondering when to use the VAT OSS procedure and when to use the IOSS procedure for deliveries from outside the EU? Here, you'll learn how to correctly determine the tax base for chain transactions, who is responsible for the transport, and how to avoid errors in VAT settlements.
VAT OSS in dropshipping – OSS, IOSS, or local VAT? Read the entry »
VAT OSS doesn't cover all Amazon FBA-related events. Learn how to account for own inventory movements, sales from foreign warehouses, STOs, local sales, and imports, and when an Amazon warehouse triggers VAT registration in another EU country.
VAT OSS, Amazon FBA, and Foreign Warehouses – When is Local VAT Required? Read the post »
VAT OSS does not replace all local VAT obligations in the EU. Check when sales can be settled through OSS, and when foreign warehousing, imports, transfers of own goods, local sales, or other transactions require additional VAT registration abroad.
VAT OSS or VAT registration abroad – when is OSS not enough? Read the entry »
International distance selling can involve WSTO, WDT/WNT, export, import, or local VAT. Find out how customer status, goods location, warehouse, and shipping direction affect settlement, and when you can use OSS or IOSS.
