--- oa_review_kit: v1 guide_slug: eu-vat-base guide_version: eu-vat-base@2026-04-13T17:53:39.271Z archetype: vat_gst --- # Review kit: EU VAT Base Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/eu-vat-base/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("EU VAT Base", slug `eu-vat-base`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order? 2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line? 3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go? 4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop? 5. [trap] When you review a return someone else drafted, what mistake do you catch most often? 6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo? 9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it? 10. [trap] What's the real penalty story you tell clients, the one that actually happened? 11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper? 12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: eu-vat-base guide_version: eu-vat-base@2026-04-13T17:53:39.271Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: eu-vat-base description: Load this skill as a shared reference whenever working on VAT for any EU member state. Contains the common rules from Council Directive 2006/112/EC that apply across all 27 EU member states -- intra-community acquisitions, reverse charge mechanics, place of supply rules, OSS, distance selling thresholds, and EU country list. Always load the country-specific VAT skill alongside this one. Do NOT use this skill alone -- it must be combined with the relevant country skill (e.g. ireland-vat-return, germany-vat-return) which overrides anything country-specific. jurisdiction: EU domain: vat-gst tax_year: 2025 --- # eu-vat-base ## Skill Metadata **Skill Metadata** | Field | Value | | --- | --- | | Scope | All 27 EU Member States | | Primary Legislation | Council Directive 2006/112/EC of 28 November 2006 (consolidated to 14 April 2025) | | Supporting Legislation | Directive 2022/542/EU (reduced rates reform); Implementing Regulation 282/2011 | | Source | EUR-Lex: https://eur-lex.europa.eu/eli/dir/2006/112/oj/eng | | Contributor | Open Accounting Skills Registry | | Version | 2.0 | | Rates Current As Of | 1 January 2026 | | Status | awaiting-validation | | Format | Q1 Step Format | | Note | This skill contains ONLY rules common to all EU member states. Country-specific rules (form boxes, national rates, filing deadlines, small business thresholds) are in the country skill. The country skill overrides this one where there is any conflict. | ## Confidence Tier Definitions - **[T1] Tier 1 -- Deterministic.** Derived directly from the Directive. Applies in all member states unless the country skill specifies otherwise. - **[T2] Tier 2 -- Reviewer Judgement Required.** Rule exists in the Directive but national implementation varies. Check the country skill. - **[T3] Tier 3 -- Out of Scope.** Not covered by this skill. Refer to country skill or warranted practitioner. ## Step 0: Jurisdiction Check [T1] **Legislation:** Directive 2006/112/EC, Article 1 **Purpose:** Confirm which EU member state(s) are involved before proceeding. ### 0.1 Current EU Member States (27) - **Current EU Member States (27)** — AT Austria | BE Belgium | BG Bulgaria | HR Croatia | CY Cyprus | CZ Czech Republic | DK Denmark | EE Estonia | FI Finland | FR France | DE Germany | GR Greece | HU Hungary | IE Ireland | IT Italy | LV Latvia | LT Lithuania | LU Luxembourg | MT Malta | NL Netherlands | PL Poland | PT Portugal | RO Romania | SK Slovakia | SI Slovenia | ES Spain | SE Sweden _(Directive 2006/112/EC, Article 1)_ ### 0.2 NOT EU (treat as non-EU / third country) - UK (left EU 31 January 2020) - Norway, Switzerland, Iceland (EEA but not EU) - USA, Canada, Australia, UAE, and all other non-EU countries ### 0.3 Jurisdiction Checklist Before proceeding to Step 1, confirm: - [ ] Which member state is the supplier established in? - [ ] Which member state (or non-EU country) is the customer established in? - [ ] Is the customer VAT-registered? (Check VIES: https://ec.europa.eu/taxation_customs/vies/) - [ ] Is the transaction B2B or B2C? ## Step 1: EU VAT Fundamentals [T1] **Legislation:** Directive 2006/112/EC, Articles 1-4, 18, 219a-237 ### 1.1 Core Principle - **Core Principle** — VAT is a consumption tax borne by the final consumer. Businesses act as collection agents -- they charge VAT on sales (output VAT), deduct VAT on purchases (input VAT), and remit the difference to the tax authority. ### 1.2 VAT Number Validation - **VAT Number Validation** — Before applying zero rate (ICA or B2B services): Verify the customer's VAT number is valid using the EU VIES system: https://ec.europa.eu/taxation_customs/vies/. A valid VAT number is a prerequisite for zero-rating. If VIES validation fails, do not zero-rate -- apply local VAT rate. _(Directive 2006/112/EC, Article 18)_ ### 1.3 Invoicing Requirements - **Invoicing Requirements** — Mandatory invoice elements for all EU member states: Date of issue; Sequential invoice number; Supplier VAT number; Customer VAT number (for B2B intra-community supplies); Full name and address of supplier and customer; Description of goods or services; Date of supply (if different from invoice date); Taxable amount per VAT rate; VAT rate applied; VAT amount in the currency of the invoice; For zero-rated intra-community supplies: reference to exemption (Article 138 or 44/196); For reverse charge: statement "Reverse charge". [T2] E-invoicing mandates vary by country and are being introduced progressively across the EU. Check country skill for any mandatory e-invoicing requirements. _(Directive 2006/112/EC, Articles 219a-237)_ ### 1.4 Blocked Categories -- Common EU Rules - **Blocked Categories -- Common EU Rules** — The Directive permits member states to maintain restrictions on input tax deduction that existed before 1979 (standstill clause). As a result, blocked categories vary significantly by country. Common categories blocked in most EU member states [T1]: - Entertainment expenses (client meals, hospitality) - Personal use items Categories blocked in some but not all member states [T2]: - Motor vehicles (blocked in some, partially allowed in others) - Fuel (varies by country and vehicle type) - Accommodation (varies) **Always check the country skill for the specific blocked categories for that jurisdiction.** _(Directive 2006/112/EC, Articles 176-177)_ ## Step 2: Rate Framework [T1] **Legislation:** Directive 2006/112/EC, Articles 96-99; Directive 2022/542/EU ### 2.1 Rate Structure Rules (apply in all member states) - **Standard rate minimum** — Cannot be lower than 15% (Article 97) _(Article 97)_ - **Reduced rates** — Maximum two reduced rates, neither below 5% - **Super-reduced rate** — Below 5% -- only permitted for specific categories under Annex III derogations - **Zero rate** — Permitted for specific categories under acquired rights - **Parking rate** — Minimum 12% -- applies in some member states to transitional categories **Rate Structure Rules Table** | Rule | Detail | | --- | --- | | Standard rate minimum | Cannot be lower than 15% (Article 97) | | Reduced rates | Maximum two reduced rates, neither below 5% | | Super-reduced rate | Below 5% -- only permitted for specific categories under Annex III derogations | | Zero rate | Permitted for specific categories under acquired rights | | Parking rate | Minimum 12% -- applies in some member states to transitional categories | ### 2.2 2026 Rate Table -- All EU Member States **2026 Rate Table -- All EU Member States** | Country | Code | Standard | Reduced 1 | Reduced 2 | Super-Reduced | Zero | | --- | --- | --- | --- | --- | --- | --- | | Austria | AT | 20% | 10% | 13% | -- | Yes | | Belgium | BE | 21% | 6% | 12% | -- | Yes | | Bulgaria | BG | 20% | 9% | -- | -- | Yes | | Croatia | HR | 25% | 5% | 13% | -- | Yes | | Cyprus | CY | 19% | 5% | 9% | -- | Yes | | Czech Republic | CZ | 21% | 12% | -- | -- | Yes | | Denmark | DK | 25% | -- | -- | -- | Yes | | Estonia | EE | 24% | 9% | 13% | -- | Yes | | Finland | FI | 25.5% | 10% | 13.5% | -- | Yes | | France | FR | 20% | 5.5% | 10% | 2.1% | Yes | | Germany | DE | 19% | 7% | -- | -- | Yes | | Greece | GR | 24% | 6% | 13% | -- | Yes | | Hungary | HU | 27% | 5% | 18% | -- | Yes | | Ireland | IE | 23% | 9% | 13.5% | 4.8% | Yes | | Italy | IT | 22% | 5% | 10% | 4% | Yes | | Latvia | LV | 21% | 5% | 12% | -- | Yes | | Lithuania | LT | 21% | 5% | 12% | -- | Yes | | Luxembourg | LU | 17% | 8% | -- | 3% | Yes | | Malta | MT | 18% | 5% | 7% | -- | Yes | | Netherlands | NL | 21% | 9% | -- | -- | Yes | | Poland | PL | 23% | 5% | 8% | -- | Yes | | Portugal | PT | 23% | 6% | 13% | -- | Yes | | Romania | RO | 21% | 11% | -- | -- | Yes | | Slovakia | SK | 23% | 5% | 19% | -- | Yes | | Slovenia | SI | 22% | 5% | 9.5% | -- | Yes | | Spain | ES | 21% | 10% | -- | 4% | Yes | | Sweden | SE | 25% | 6% | 12% | -- | Yes | ### 2.2 2026 Rate Table -- All EU Member States **Note:** Rates current as of 1 January 2026. Always verify current rates against the European Commission's TEDB (Taxes in Europe Database) before filing. **Key changes since 2024:** - Estonia: standard rate increased from 22% to 24% (1 July 2025); accommodation reduced rate raised from 9% to 13% - Finland: standard rate increased from 24% to 25.5% (1 September 2024); reduced rate lowered from 14% to 10% and 13.5% (1 January 2026) - Ireland: super-reduced rate corrected to 4.8% (agriculture/livestock) - Lithuania: reduced rates restructured to 5% (books, medicines) and 12% (accommodation, transport, culture) from 1 January 2026 - Luxembourg: standard rate returned to 17% (temporary 16% reduction expired 31 December 2024) - Romania: standard rate increased from 19% to 21% (1 August 2025); reduced rates consolidated from 5%/9% to single 11% rate - Slovakia: standard rate increased from 20% to 23% (1 January 2025); reduced rates restructured to 5%/19% ## Step 3: Intra-Community Rules [T1] **Legislation:** Directive 2006/112/EC, Articles 2(1)(b), 20, 40-42 ### 3.1 Intra-Community Acquisitions (ICA) -- Definition - **Intra-Community Acquisitions (ICA) -- Definition** — An ICA occurs when physical goods are dispatched or transported from one EU member state to another, between two VAT-registered businesses (B2B). ### 3.2 ICA Rules - **ICA Rules** — - The place of ICA is where transport ends (Article 40) - The acquiring business is liable for VAT via reverse charge - The supplier invoices at 0% (zero-rated intra-community supply) - The acquirer self-assesses output VAT at their local standard rate AND claims the same amount as input VAT - Net cash effect = zero for a fully taxable business - The supplier must quote the customer's VAT number on the invoice - The supplier must report the sale on an EC Sales List (ESL) / Recapitulative Statement _(Article 40)_ ### 3.3 Invoice Reference - **Invoice Reference** — Supplier invoice must state: "VAT exempt intra-Community supply -- Article 138(1) Directive 2006/112/EC" _(Article 138(1) Directive 2006/112/EC)_ ### 3.4 EC Sales List / Recapitulative Statement - **EC Sales List / Recapitulative Statement** — Every VAT-registered business that makes intra-community supplies (ICA or B2B services under Article 44) must file an EC Sales List (called Recapitulative Statement in the Directive) reporting: Customer VAT numbers; Total value supplied to each customer; Period covered. Filing frequency and format varies by country -- check country skill. _(Directive 2006/112/EC, Articles 262-265)_ ### 3.5 Local Consumption Exception - **Local Consumption Exception** — When a business pays for services consumed locally in another EU country (hotel, restaurant, taxi, conference admission), the VAT is charged locally by the supplier at their national rate. This is NOT reverse charge. Examples: - Employee stays in a Paris hotel -- French VAT charged, not reverse charge - Delegate attends a Berlin conference -- German VAT charged, not reverse charge - Business lunch in Amsterdam -- Dutch VAT charged, not reverse charge The foreign VAT paid is an expense (generally irrecoverable unless the business files a cross-border VAT refund claim under Directive 2008/9/EC). [T2] Cross-border VAT refund claims: possible for EU businesses but requires separate process. Flag for reviewer if amounts are material. _(Directive 2006/112/EC, Articles 52-54 (services); Article 32 (goods))_ ## Step 4: Reverse Charge Framework [T1] **Legislation:** Directive 2006/112/EC, Articles 44, 196 ### 4.1 The General B2B Rule (Article 44) - **The General B2B Rule (Article 44)** — For services supplied B2B across EU borders, the place of supply is where the customer is established. Consequence: The supplier charges 0% VAT. The customer self-assesses output VAT at their local rate and claims the same as input VAT. Net effect = zero for a fully taxable business. _(Article 44)_ ### 4.2 Mandatory for - **Mandatory for** — - All B2B cross-border services where Article 44 applies - Services supplied by a non-EU supplier to an EU VAT-registered customer ### 4.3 Invoice Reference - **Invoice Reference** — Supplier invoice must state: "VAT exempt intra-Community supply of services -- Articles 44 and 196 Directive 2006/112/EC" or simply "Reverse charge" _(Articles 44 and 196 Directive 2006/112/EC)_ ### 4.4 Non-EU Supplier to EU Business - **Non-EU Supplier to EU Business** — When a non-EU supplier (US, UK, CH, AU etc.) provides services to an EU VAT-registered business: - Supplier invoices at 0% (no EU VAT charged) - EU customer self-assesses output VAT at local rate - EU customer claims same amount as input VAT (if fully taxable) - Net effect = zero for fully taxable business - This applies to: software subscriptions (AWS, Google, Microsoft, Notion, Slack), consulting services, digital services, IP licences **Common examples:** AWS, Google Workspace, Microsoft 365, Notion, Slack, Stripe fees, LinkedIn ads -- all trigger reverse charge when purchased by an EU VAT-registered business. _(Directive 2006/112/EC, Articles 44, 196)_ ### 4.5 Import of Physical Goods from Non-EU [T2] - **Import of Physical Goods from Non-EU** — When physical goods are imported from outside the EU: - Import VAT is charged at the border by Customs, not via reverse charge on the VAT return - Import VAT is paid to Customs at the point of entry - The business recovers import VAT as input tax via the VAT return (using the Customs entry document) - Reverse charge on the VAT return is NOT used for physical goods imports [T2] Process and documentation varies by country. Flag for reviewer to confirm: (a) client has the customs entry document, (b) import VAT amount is correct, (c) recovery is allowable. _(Directive 2006/112/EC, Articles 70-71; national customs legislation)_ ## Step 5: Place of Supply Rules [T1/T2] **Legislation:** Directive 2006/112/EC, Articles 31-59 ### 5.1 Goods **Goods** | Scenario | Place of Supply | Article | | --- | --- | --- | | Goods not dispatched/transported | Where goods are located at time of supply | Article 31 | | Goods dispatched/transported by supplier | Where dispatch/transport begins | Article 32 | | Intra-community acquisition | Where transport ends | Article 40 | | Distance sales (B2C, above threshold) | Where customer is located | Article 33 | ### 5.2 Services -- General Rules **Services -- General Rules** | Scenario | Place of Supply | Article | | --- | --- | --- | | B2B services (general rule) | Where customer is established | Article 44 | | B2C services (general rule) | Where supplier is established | Article 45 | ### 5.3 Services -- Exceptions to Article 44 [T2] **Services -- Exceptions to Article 44** | Service Type | Place of Supply | Directive Article | | --- | --- | --- | | Services related to immovable property | Where property is located | Article 47 | | Passenger transport | Distance covered | Article 48 | | Restaurant / catering services | Where physically carried out | Article 55 | | Short-term hire of transport | Where vehicle put at disposal | Article 56 | | Admission to cultural / sports events | Where event takes place | Article 53 | ### 5.3 Services -- Exceptions to Article 44 [T2] These services are taxed where performed, not where the customer is established: [T2] For any of these exception categories, flag for reviewer to confirm correct place of supply treatment. ## Step 6: Common Thresholds [T1] **Legislation:** Directive 2006/112/EC, Articles 33, 59c, 281-294; OSS rules ### 6.1 Distance Selling -- B2C Cross-Border (EUR 10,000 Threshold) - **Distance Selling -- B2C Cross-Border Threshold** — If a supplier's total B2C distance sales across ALL EU countries combined exceed EUR 10,000 per calendar year: Must apply VAT at the rate of the customer's country (destination principle). Must either register in each destination country OR use the OSS (One Stop Shop). Below EUR 10,000: apply VAT at the supplier's own country rate. EUR _(Directive 2006/112/EC, Articles 33, 59c, 281-294; OSS rules)_ ### 6.2 One Stop Shop (OSS) - **One Stop Shop (OSS)** — Allows a supplier to register in one EU member state and declare and pay VAT for all EU B2C distance sales through that single registration. Eliminates the need to register separately in every customer's country. [T2] If client makes significant B2C sales across EU: flag for reviewer to assess OSS registration requirement. ### 6.3 SME Scheme - **SME Scheme** — Member states may exempt small enterprises from VAT below a national threshold. Thresholds vary significantly by country (from EUR 10,000 to EUR 85,000+). Check the country skill for the specific threshold. From 1 January 2025, the EU SME scheme (Directive 2020/285) allows small businesses established in one EU member state to benefit from the VAT exemption scheme in other member states, subject to a EUR 100,000 EU-wide turnover cap and the host member state's domestic threshold. _(Directive 2006/112/EC, Articles 281-294)_ ## Step 7: Filing Obligations [T1/T2] ### 7.1 VAT Return - **VAT Return** — All VAT-registered businesses must file periodic VAT returns. Filing frequency (monthly, quarterly, annually) and deadlines vary by country -- check country skill. ### 7.2 EC Sales List (Recapitulative Statement) Required for all intra-community supplies. See Step 3.4. ### 7.3 Intrastat - **Intrastat** — [T2] Businesses exceeding national Intrastat thresholds must file statistical declarations for intra-EU movements of goods. Thresholds and requirements vary by country -- check country skill. ### 7.4 SAF-T / Digital Reporting - **SAF-T / Digital Reporting** — [T2] Several EU member states require Standard Audit File for Tax (SAF-T) or other digital reporting formats. Requirements vary significantly -- check country skill. ## PROHIBITIONS - **Prohibitions** — - NEVER zero-rate an intra-community supply without a valid customer VAT number verified on VIES - NEVER apply reverse charge to services consumed locally in another EU country (hotel, restaurant, taxi) - NEVER apply reverse charge to physical goods imports -- import VAT is handled via Customs - NEVER use this skill alone -- always load the country skill alongside it - NEVER override the country skill with this base skill -- the country skill takes precedence on all national specifics - NEVER present EU-wide rules as applying without exception -- national derogations exist and are significant ## Edge Case Registry **Edge Case Registry** | # | Scenario | Correct Treatment | Common Mistake | | --- | --- | --- | --- | | 1 | EU business buys SaaS from US company | Reverse charge: self-assess output VAT + claim as input VAT | Treating as out-of-scope (no VAT entry) | | 2 | Employee hotel stay in another EU country | Local VAT charged by hotel; NOT reverse charge | Applying reverse charge on the VAT return | | 3 | Physical goods imported from China | Import VAT via Customs; recover on VAT return | Applying reverse charge instead of import VAT | | 4 | B2B sale of goods to EU customer without valid VAT number | Charge local VAT at standard rate; do NOT zero-rate | Zero-rating without VIES validation | | 5 | B2C distance sales under EUR 10,000 | Apply supplier's own country VAT rate | Applying customer's country rate below threshold | | 6 | B2C distance sales above EUR 10,000 | Apply customer's country VAT rate (OSS or local registration) | Continuing to apply supplier's country rate | | 7 | Chain transaction (A sells to B, B sells to C, goods go direct A to C) | Only one leg qualifies as intra-community supply; other is domestic | Treating both legs as intra-community | ## Test Suite **Test Suite** | # | Input | Expected Output | Step | | --- | --- | --- | --- | | T1 | Irish VAT-registered business buys consulting from German VAT-registered firm | Reverse charge: Irish business self-assesses Irish VAT (23%) as output and input | Step 4.1 | | T2 | German business buys goods from French business, goods shipped DE to FR | ICA in France; French business self-assesses French VAT (20%) | Step 3.2 | | T3 | Malta business buys AWS subscription (US supplier) | Reverse charge: Malta business self-assesses 18% output + input VAT | Step 4.4 | | T4 | Spanish business employee stays in Amsterdam hotel | Dutch VAT (21%) charged by hotel; no reverse charge; expense on books | Step 3.5 | | T5 | Polish e-commerce seller, EUR 15,000 B2C sales across EU | Must use OSS or register in each destination country; apply destination rates | Step 6.1 | | T6 | Slovak business supplies goods to Czech business, invalid VAT number on VIES | Do NOT zero-rate; charge Slovak standard rate (23%) | Step 1.2 | | T7 | Romanian business, standard rate question | 21% standard rate (increased from 19% on 1 August 2025) | Step 2.2 | ## Contribution Notes **Contribution Notes** | Area | Status | | --- | --- | | Core Directive rules | T1 -- sourced from EUR-Lex consolidated text | | 2026 rate table | T1 -- verified against Tax Foundation, vatcalc.com, and multiple sources (April 2026) | | OSS / IOSS detail | T2 -- covered at high level only; detailed country implementation in country skills | | Intrastat thresholds | T3 -- not covered; varies by country; add to country skills | | SAF-T / e-invoicing mandates | T3 -- not covered; varies significantly by country | | VAT groups | T3 -- not covered; varies by country | | Capital goods adjustment period | T3 -- varies by country; covered in country skills | ## Contribution Notes **Practitioner review required for:** rate table accuracy (verify against EC TEDB), any T2 rules before advising clients. ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.