PRODUCTION
The production jurisdiction engine is EU VAT, ruleset eu-vat-oss-2026.09. Applicability is the corridor, not “the seller is in the EU”.
Who is in the production path
| Seller | Buyer | Supply | Determination |
|---|---|---|---|
| EU-established | EU consumer | Digital service | OSS B2C, destination rate |
| EU-established | Same-country consumer | Digital service | Domestic B2C |
| EU-established | EU taxable person (VIES accepted) | Digital service | Reverse charge (Art. 196) |
| Non-EU (US, UK, CA, SG, JP, …) | Attested EU consumer | Electronic services | Non-Union OSS, destination rate |
| Non-EU | EU taxable person (VIES accepted) | Electronic services | Reverse charge (Art. 196) |
| EU-established | Non-EU customer | Export | MANUAL_REVIEW — not determined |
US seller → NL buyer
A US merchant selling an electronic service to an attested Dutch consumer is in the EU VAT path. Fiscal402 does not invent a US sales-tax rate for that event. The determination is EU destination VAT (NL standard rate in the pinned table), then UBL and receipt v1 where the engine succeeds.
What is not in production
- Goods and special place-of-supply services.
- EU export VAT to non-EU customers (MANUAL_REVIEW).
- UK VAT outside experimental GB→GB digital services.
- US sales tax and Canada GST/HST/PST/QST rates (no native tables).