Guides
Eight plain-English explainers covering the mechanics most freelancers and small businesses ask about. Each guide stays under 1,500 words and links back to the relevant authority page.
What is reverse charge?
The mechanism by which VAT on cross-border B2B transactions is accounted for in the customer country instead of the supplier country.
OSS and IOSS - when they apply
Two One-Stop-Shop schemes that let small businesses file a single quarterly return instead of registering for VAT in every EU country they sell to.
Brexit VAT impact - UK ↔ EU sales
How VAT treatment changed for goods and services moving between the UK and EU since 1 January 2021, plus the postponed VAT accounting mechanism.
Standard vs reduced vs zero rate
The four tiers of VAT rates used across the EU 27 + UK, with examples of what each tier covers in practice.
Digital services VAT - place of supply
Special rules for electronically supplied services to consumers (B2C), including OSS reporting and the destination-country VAT default.
VIES validation - how it works
How the European Commission VIES service validates VAT numbers, what level of detail it returns, and when GB-prefix HMRC checks apply instead.
Voluntary VAT registration
Pros and cons of registering for VAT before reaching the mandatory threshold, including cash-flow, customer perception, and admin overhead.
Margin scheme for second-hand goods
How dealers in used goods, antiques, and art can apply VAT only to their margin rather than the full sale price, available in most EU 27 + UK.
Download the EU and UK VAT-rate landscape cited on this page: vat-rate-landscape.csv (CC0). Method notes live on /statistics and /methodology.