Cross-Border VAT

    VAT implications for transactions between different EU countries.

    Definition

    Cross-border VAT refers to the tax treatment of goods and services sold between EU member states. Different rules apply depending on whether the sale is B2B or B2C, whether goods or services are involved, and the nature of the services. Key mechanisms include reverse charge, OSS, and Intrastat reporting.

    Related Terms

    Reverse Charge
    A mechanism where the buyer, not the seller, accounts for VAT.
    One-Stop Shop (OSS)
    An EU system for reporting VAT on cross-border B2C sales in one return.
    Intrastat
    Statistical reporting of goods traded between EU countries.

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