- Updated EU VAT explanatory notes and OSS guidelines were published on 24 July 2026, reflecting ViDA changes effective from 1 January 2027.
- Key clarification: the “deemed supplier” rule also applies to electronic interfaces facilitating intra-EU goods sales to certain taxable persons, not just consumers.
- The EUR 10,000 threshold for B2C distance sales and electronic services only covers goods shipped from the seller’s Member State; sales from stock in another Member State do not count, and OSS EU registration is treated as opting into destination VAT and waiving the threshold.
- Under OSS, VAT becomes due under the general rules, with no use of alternative chargeability rules.
- The OSS scope is broadened from 2027, including certain B2C services in the EU and additional supplies such as gas, electricity, heat, and cooling.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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