E-commerce

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.

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.

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.

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.

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 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 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.

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.

STO, or intra-Community distance sales of goods, can be accounted for under the VAT OSS, but not every online sale to another EU country meets its requirements. Learn how to recognize STO, the importance of customer status and transport organization, and how STO differs from ICS, imports, and local sales.

The OSS VAT limit is €10,000, and for taxpayers settling the threshold in Poland, the statutory equivalent is PLN 42,000. Find out which transactions count towards the limit, how to track the previous and current year, and which order VAT should be settled from in the country of consumption.