How VAT Works

Explanations of general VAT concepts and rules

• How do “Place of Supply” rules work (for goods)?
• What’s the difference between a VAT registration, IOSS, OSS and Non-Union OSS?
• What are reduced-rate products?
• How does VAT work under Delivery Duty Paid (DDP)?
• How does VAT work under Delivered at Place (DAP) or Delivery Duty Unpaid (DDU)?
• What do invoices need to include in the EU?
• What is a fiscal representative, and why do I need one?
• What local address can I use to declare to Customs? Can I use the Fiscal Representative's address?