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VAT advice for digital business
Advice on the VAT consequences of your business model: from cross-border B2B and B2C sales (including dropshipping) to digital services, the deemed supplier rules and the One Stop Shop scheme.
E-commerce & digital
VAT expertise for e-commerce and digital services
The digital economy has its own VAT rules, which change quickly and reach far. VAT INSTITUTE is the specialist for online retailers, marketplaces, SaaS companies and digital service providers who want to stay in control of their VAT obligations in the EU and beyond.
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International compliance
VAT registrations, returns and OSS/IOSS reporting in all relevant countries, centrally managed by one team, so that your finance stack and your VAT reporting stay in sync.
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Structuring and optimisation
Advice on the optimal VAT structure for your operation: from fulfilment locations and return flows to vouchers and subscription models.
- 25+ countries
- VAT compliance for e-commerce businesses in all EU member states and in non-EU countries such as Australia, Canada, Norway, the United Kingdom and Switzerland.
- OSS & IOSS full expertise
- In-depth knowledge of the One Stop Shop and Import One Stop Shop, including honest advice on when a scheme is not right for you.
- All business models
- From web shop and marketplace to SaaS, digital content and subscription services.
E-commerce and VAT: a dynamic and complex playing field
The VAT rules for e-commerce have changed dramatically in recent years. The introduction of the One Stop Shop (OSS), the Import One Stop Shop (IOSS) and the expansion of the deemed supplier rules have fundamentally reshaped the landscape. For online sellers, marketplaces and digital service providers, this means a constant stream of new obligations and choices.
Where do you owe VAT? Register in your customer’s country, or does the OSS suffice? What does your fulfilment structure mean for taxation? How do you correctly process returns, vouchers and promotions in your checkout and your administration? And what do the deemed supplier rules mean for your position as a marketplace, or as a seller through a marketplace?
VAT INSTITUTE helps you answer all of these questions. We combine in-depth knowledge of the VAT rules for digital trade with a sharp understanding of how e-commerce operations actually run. And we are clear about what is and is not sensible: schemes such as the IOSS come with conditions and risks, and we look critically with you at whether such a scheme fits your situation.
From web shop to platform: every digital model
Our expertise covers the full spectrum of digital business. We advise and support web shops that sell directly to consumers, marketplaces that facilitate sales, SaaS companies that deliver digital services and hybrid models that combine these forms. Each model has its own VAT consequences. We make sure you have them fully in view.
At the forefront of e-commerce VAT rules
The VAT rules for e-commerce change faster than in any other sector. From OSS and IOSS to the e-invoicing rules under ViDA and the upcoming EU levy on parcels: we follow every development closely and translate it directly into the consequences for your operation.
Understanding of your business model
VAT advice for e-commerce requires more than knowledge of the rules. It requires an understanding of how digital businesses work: fulfilment structures, marketplace dynamics, returns logistics, voucher strategies and subscription models. We speak your language.
Growing with your organisation
Whether you are taking your first steps across the border or already selling in twenty countries: our services grow with you. From initial advice on your VAT structure to full compliance in the EU and beyond.
Knowledge base
Latest news
Current developments and practical insights in the field of VAT for e-commerce, digital services and the platform economy.
News
New EU levy of € 3 on imported parcels from July 2026
From July 2026 a € 3 levy applies to every low-value e-commerce parcel imported from outside the EU. The measure forms part of a broad reform of the European customs system and affects consumers and businesses alike.
Read moreIn depth
Single VAT Registration: relief from administrative burdens
Single VAT Registration is one of the three core pillars of ViDA. Its aim is to reduce the need to register for VAT in several member states. Most of the measures take effect on 1 July 2028.
Read moreNews
Consultation on the deemed supplier rule for short-term rental and passenger transport
The draft bill introducing the deemed supplier rule for short-term rental and passenger transport by road has gone out for public consultation. We responded on three points that affect practice.
Read moreFAQ
Frequently asked questions
Is your question not listed? Feel free to contact us, we aim to respond within one business day.
The One Stop Shop (OSS) is intended for intra-Community distance sales and digital services to consumers within the EU. The Import One Stop Shop (IOSS) is specifically for goods with a value up to and including € 150 that are sold to EU consumers from countries outside the EU. They are different schemes for different situations. We advise you on whether you can use a scheme and if so, which one. With the IOSS in particular we are critical: the scheme comes with conditions and risks, and we only guide processes we can stand behind.
Certainty starts with a conversation
Schedule a meeting with one of our specialists and get clarity on your VAT matters. We will help you find the best approach for your specific situation.