EU VAT

EU VAT for EU-established sellers and for non-EU sellers of electronic services to attested EU customers. Export to non-EU customers is MANUAL_REVIEW.

Current engine

Ruleset eu-vat-oss-2026.09. Applicability is the transaction corridor, not “seller is EU”. A US, UK, Canadian, Singaporean, or Japanese supplier of electronic services to an attested EU customer is in scope of Article 58 (non-Union OSS) or Article 196 (reverse charge). The destination member-state standard-rate table is the same snapshot used for intra-EU OSS.

Regimes

Regime	When	Rate
OSS_B2C	Intra-EU B2C digital service, or non-EU seller → EU consumer	Destination standard rate
DOMESTIC_B2C	Same-country EU consumer	Seller-country standard rate
REVERSE_CHARGE_B2B	Intra-EU B2B, or non-established supplier to an EU taxable person	0%, category AE
DOMESTIC_B2B	Same-country B2B taxable person	Seller-country standard rate

EU → non-EU export is MANUAL_REVIEW (export_vat_not_implemented). The engine does not treat a US customer as a domestic NL supply.

Location

Customer country is taken from merchant-attested consumerCountry / legal country. IP and wallet metadata are provenance only. A wallet is payment identity, not establishment.