EU VAT & OSS

Per-country EU VAT, the One-Stop-Shop and e-invoicing mandates.

European Union

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EU VAT One-Stop-Shop (OSS) 2026: The €10,000 Distance-Selling Threshold ExplainedSelling B2C across EU borders above the €10,000 annual threshold means charging each customer's local VAT rate — and reporting it through the One-Stop-Shop (OSS) instead of registering in every country. This guide explains the threshold mechanics, correct VAT rates, the reverse charge for B2B sales, and how KARR automates OSS return preparation for 2026.

Netherlands

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How to Register for VAT (BTW) in the Netherlands (2026): Step-by-Step GuideRegistering for VAT (BTW) in the Netherlands in 2026 is straightforward: most businesses register through the KVK, receive their BTW-identificatienummer within days, and file quarterly returns with the Belastingdienst. This step-by-step guide covers the KOR small-business exemption, the 2026 accommodation rate change, and how to stay compliant from your first invoice.

France

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France VAT Registration 2026: TVA Rates, Franchise en Base Thresholds & CA3 FilingFrance VAT (TVA) applies at 20% standard rate in 2026, with reduced rates of 10%, 5.5%, and 2.1% for specific categories. Businesses must register once turnover exceeds €85,000 (goods) or €37,500 (services) under the franchise en base rules. This guide covers registration, CA3 filing, OSS, and the 2026–2027 e-invoicing mandate.

Portugal

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How to Register for VAT (IVA) in Portugal (2026): Step-by-Step GuideRegistering for VAT (IVA) in Portugal requires submitting a declaration to the Autoridade Tributária — mandatory once turnover exceeds €15,000. This step-by-step guide covers thresholds, certified software, SAF-T (PT) rules, and filing deadlines for 2026.

Italy

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How to Register for VAT (IVA) in Italy (2026): Step-by-Step GuideLearn how to register for VAT (IVA) in Italy in 2026, including the correct forms for sole traders and companies, the Partita IVA application process, SdI e-invoicing requirements, and LIPE quarterly filing obligations. A practical, step-by-step guide for business owners operating in Italy.

Spain

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How to Register for VAT (IVA) in Spain (2026): A Step-by-Step GuideSpain's IVA (VAT) registration is mandatory before your first taxable sale — there is no minimum turnover threshold. This step-by-step guide explains how to register using Modelo 036 or 037, what documents you need, and how to manage quarterly Modelo 303 filing obligations under 2026 AEAT rules.

Ireland

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Ireland VAT Registration 2026: The €85,000 & €42,500 Thresholds ExplainedIreland's VAT registration thresholds are €85,000 for taxable goods and €42,500 for taxable services, effective from 1 January 2025 under the Finance Act 2024. This guide explains when registration is mandatory, the correct VAT rates to apply in 2026 (including the 13.5% hospitality rate), cross-border service rules, and how to register with Revenue — with no invented figures, only real statutory thresholds and rates.

Germany

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Germany VAT Registration 2026: 19% MwSt Rate, Kleinunternehmer Threshold & OSS ExplainedGermany's standard VAT rate is 19% (MwSt/Umsatzsteuer), with a reduced rate of 7%. From 2025, the Kleinunternehmer exemption applies up to €25,000 prior-year and €100,000 current-year turnover. This guide covers VAT registration, Voranmeldung filing deadlines, and the OSS scheme for cross-border EU sales.