OSS and platforms

OSS, platform and digital-services VAT before the checkout goes live.

Digital business models need the correct VAT logic at checkout, invoice and reporting level. Mistakes scale quickly across countries.

At a glance

The VAT setup must match the platform, customer and place of supply.

The review analyses B2C/B2B flows, platform role, non-EU status, digital services, distance sales, OSS registration and invoicing.

Union OSS and non-Union OSSDigital services and place of supplyPlatform deemed supplier rulesB2B/B2C distinctionCheckout and invoice logicRegistration and reporting calendar

Client benefit

Concrete client benefits.

The client knows where VAT is due before sales scale.
Checkout, invoices and accounting can be configured correctly.
OSS or local registrations are selected based on actual flows.
Platform and marketplace responsibilities are documented.
Kanzlei Meyers & Partner AG connects tax logic with operating and reporting setup.

Tax classification.

VAT for digital services, platforms and e-commerce depends on customer type, place of supply, supplier location, platform role and applicable special schemes.

Place of supply rules for digital services and distance sales.
OSS, non-Union OSS and local registration alternatives.
Platform deemed-supplier rules and marketplace reporting.
Reverse charge for B2B services.
Invoice requirements and evidence for customer location.

Ongoing VAT reporting.

Sales data, VAT rates, customer evidence, refunds, platform reports and filings must be reconciled regularly.

Quarterly OSS return process.
VAT-rate and country matrix maintenance.
Customer-location evidence and audit file.
Platform statements and payout reconciliation.

Set-up and implementation process.

Map sales channels, customers and jurisdictions.
Classify supplies and platform role.
Select OSS or registration route.
Configure checkout, invoices and accounting.
Set reporting and reconciliation calendar.

Typical mistakes.

All digital sales are treated the same.
Platform responsibility is misunderstood.
Customer-location evidence is missing.
Checkout tax logic is fixed after launch.
OSS reporting does not reconcile to bank and platform payouts.

What Kanzlei Meyers & Partner AG delivers.

VAT flow and registration memo.
OSS/platform decision matrix.
Checkout and invoice specification.
Country VAT-rate and evidence checklist.
Reporting and reconciliation process.
Risk note for non-EU or cross-border models.

Documents for the first review.

Business model and platform list.
Customer countries and B2B/B2C mix.
Product/service descriptions.
Checkout screenshots and invoice samples.
Platform contracts and payout reports.
Existing VAT registrations and returns.

Result of the initial consultation.

The first review ends with a documented decision file: target structure, tax assumptions, exclusion points, implementation sequence, document list and clear next steps.

Decision matrix with recommended structure and rejected alternatives.
Tax and compliance workstream with open points, deadlines and responsible parties.
Implementation plan for entity formation, banking, governance and ongoing administration.

Legal position and limits.

VAT conclusions depend on actual supplies, platform role and customer evidence. The review does not replace local registrations where they are required.

Frequently asked questions.

FAQ

Do I always need OSS?

No. OSS is useful for certain B2C flows, but local registration or reverse charge may apply depending on the facts.

FAQ

Who owes VAT on marketplace sales?

That depends on the platform role and deemed-supplier rules.

FAQ

Why involve tax before launch?

Because checkout, invoice and reporting design determine whether VAT is collected correctly.

Book initial consultation

Suitable next pages.

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