Articles and guides from Taxenlight blog organized by category.
From July 1, 2028, ViDA will change the rules for accounting for foreign warehouses, Amazon FBA, and B2C and B2B sales in the EU. Find out how TOOG, extended OSS, and reverse charge may impact VAT registrations.
ViDA 2028 for e-commerce – the most important VAT changes Read the entry »
Are you moving your own goods to a warehouse in Germany, France, the Czech Republic, or another EU country? Find out when transferring your own inventory constitutes non-transactional IDT and INT, whether you need a foreign VAT number, how to document the movement, and what changes will be made under the KSeF and the future TOOG procedure.
Amazon FBA in Germany can trigger VAT obligations even before your first sale. Check the effects of Polish to German transfers, sales from a German warehouse, OSS, IDT, and inventory transfers in Pan-European FBA.
DDP and DAP allocate customs clearance, costs, and risks differently between seller and buyer. See how the choice of delivery term impacts the importer, EORI, import VAT, and the customer experience.
Shipping your own inventory to an Amazon warehouse in the UK? Find out why the platform doesn't handle imports, when a VAT number is needed, and how to reconcile sales with inventory movements.
Shipping directly to a customer in the UK? Find out when you charge VAT on orders, what changes the £135 limit, and who is responsible for import and customs clearance.
Selling on Amazon, eBay, or another platform? Find out when the marketplace settles VAT, what changes the £135 shipping cost, and what responsibilities remain with the seller.
A gift card is not a separate OSS procedure. Learn how to distinguish between an SPV and an MPV voucher, when VAT arises, how to determine the basis for partial redemption, and what to do with unused balances and store credit.
VAT OSS and gift cards – how to settle SPV and MPV vouchers? Read the entry »
VAT OSS • territorial scope Current: 2026 VAT OSS and special EU territories – Canary Islands, Ceuta, Aland and other exceptions
VAT OSS • resource structure Current: 2026 Fixed establishment and VAT OSS – when does the fixed establishment change its settlement? Publication:
