Current engine
Ruleset eu-vat-oss-2026.09. The seller must be established in an EU-27 member state. Non-EU sellers are not classified (seller_not_eu on evaluate). Buyer country for this engine is EU-27.
Regimes
| Regime | When | Rate |
|---|---|---|
| OSS_B2C | Intra-EU B2C digital service | Destination standard rate |
| DOMESTIC_B2C | Same-country consumer | Seller-country standard rate |
| REVERSE_CHARGE_B2B | Intra-EU B2B, VAT ID accepted as taxable person | 0%, category AE |
| DOMESTIC_B2B | Same-country B2B taxable person | Seller-country standard rate |
If B2B is claimed but VIES cannot confirm a taxable person, the record is PENDING_MANUAL_REVIEW. The engine does not silently reverse-charge.
Location
Customer country is taken from merchant-attested consumerCountry when present, otherwise weaker signals (IP, wallet metadata), otherwise seller country as fallback. Those sources are recorded on the receipt. A wallet is payment identity only.