A compendium of knowledge about VAT abroad, registrations, rates and tax obligations.
French e-invoicing has been in force since September 1, 2026, but a French VAT number alone does not guarantee e-invoicing. Find out when a foreign company is subject to e-reporting and which transactions must be reported.
E-invoices in France 2026–2027 – VAT e-reporting Read the entry »
Selling on Zalando and ZFS/ZEOS warehouses can create VAT obligations in multiple countries. Check inventory transfer, local deliveries, OSS, deemed supplier, and inventory reports.
Zalando and VAT – ZFS, ZEOS and Zalando warehouses Read the entry »
EFN, Pan-EU, and CEE differ in inventory storage locations, and therefore in VAT obligations. Compare registrations, transfers, OSS, FBA reporting, and the full program cost.
Amazon Pan-EU, EFN and CEE and VAT – a comparison Read the entry »
An external 3PL provider doesn't automatically assume VAT obligations. Review inventory transfers, local sales, OSS, fulfillment invoices, returns, and inventory reports.
Fulfillment and 3PL warehouse abroad and VAT Read the entry »
Consignment stock doesn't always mean call-off stock. Check the VAT terms, 12-month period, records, change of buyer, and rules for settling intra-Community supplies (ICS) and intra-Community acquisitions (ICS).
Consignment stock vs. call-off stock – how to account for VAT? Read the entry »
A foreign warehouse may trigger VAT obligations even before the first sale. Compare fulfillment, call-off stock, and marketplace warehouses and see when OSS isn't enough.
Warehouse abroad and VAT – fulfillment, call-off stock and marketplace warehouses Read the entry »
How to recover German VAT? Find out when to apply for VAT-REF, what deadlines and minimums apply, and which invoices and documents to attach to your application.
VAT refund from Germany in 2026: VAT-REF, deadlines and conditions Read the entry »
When does the recipient settle VAT in Germany? A practical test of §13b UStG, rules for B2B services, the €5,000 threshold, invoicing and reverse charge settlement.
Reverse charge in Germany in 2026: when the recipient settles VAT Read the entry »
Steuernummer, USt-IdNr., or W-IdNr.? Learn about the functions of German tax numbers, their formats, their use on invoices, and the rules for EU VAT verification.
Tax numbers in Germany in 2026: VAT ID, Steuernummer, and W-IdNr. Read the entry »
How to properly issue a VAT invoice in Germany? Check the required details, deadlines, tax numbers, IDT, reverse charge, advance payments, corrections, and document retention rules.
VAT invoice in Germany 2026: rules and deadlines Read the entry »
