VAT and GST registration and return filing across 27 EU member states, the UK, Japan, Australia, and the MENA region (UAE, Saudi Arabia, Bahrain, Oman, Kuwait, Qatar). Union OSS for B2C distance sales, IOSS intermediary for sub-€150 consignments, marketplace facilitator reconciliation across every major EU platform. One engagement letter for global indirect tax.
The cross-border VAT and GST footprint of a modern ecommerce or enterprise business now spans Europe, the Anglosphere, Asia-Pacific, and the Gulf. We handle the full footprint through a single engagement, with senior advisors named on each jurisdiction.
20% standard rate. Mandatory registration above £90,000 (Spring Budget 2024 threshold). Non-UK businesses register from first taxable supply.
HMRC registration, Making Tax Digital (MTD) compliant filing via bridging software, quarterly returns, XI-prefix Northern Ireland Protocol handling, voluntary registration for VAT recovery.
Standard rates 17%-27%. Direct registration in any of the 27 member states plus Union OSS for cross-border B2C distance sales above the €10,000 threshold, IOSS for sub-€150 imports.
National VAT registrations, monthly/quarterly/annual filings, EC Sales Lists, Intrastat declarations, VAT refund applications under 8th and 13th Directive, ECJ case-law advisory.
10% standard / 8% reduced. Mandatory threshold: JPY 10 million base-period taxable sales. Qualified Invoice System in force since October 2023.
National Tax Agency (NTA) registration as Qualified Invoice Issuer, JCT returns, preparation for the 2028 platform-operator reform affecting digital platforms and marketplaces.
10% GST rate. Mandatory threshold: AUD 75,000 annual turnover. Non-resident digital service providers and low-value goods importers covered.
Australian Business Number (ABN) application, GST registration with the Australian Taxation Office (ATO), Business Activity Statement (BAS) lodgement on monthly or quarterly cadence, low-value import (LVI) regime compliance.
VAT rates 5%-15%. The GCC VAT Framework Agreement underpins the regional approach; member states implement on individual timetables. Coverage delivered through AVASK Group regional partners.
The choice between Union OSS, IOSS intermediary, and direct national registration is rarely the question of one scheme replacing another. For most operators it is a deliberate mix, calibrated to volumes, stock locations, B2B versus B2C split, and audit risk. We model it before we quote.
For B2C goods or services across EU borders above the €10,000 EU-wide threshold. Authority: Article 369a-369k of the VAT Directive 2006/112/EC, as amended. Registration in your Member State of Identification covers VAT due in every consumer country through a single quarterly return.
CiDATax handles the OSS registration application, quarterly return preparation, marketplace data reconciliation (Amazon, eBay, Shopify, Cdiscount, Bol, Allegro, Otto, Zalando, ManoMano, TikTok Shop), exchange-rate treatment under Article 369i, and amendment filings where errors are identified.
Caveat: OSS does not cover B2B supplies, stock held in another member state (Amazon FBA, third-party warehouses), or domestic supplies. We model when OSS suffices and when direct registration runs in parallel.
For B2C imports of consignments with intrinsic value not exceeding €150. Authority: Article 369l-369x of the VAT Directive. Non-EU sellers must appoint an EU-established intermediary to use the scheme. CiDATax acts as your IOSS intermediary with joint liability.
Sellers charge EU VAT at the point of sale, file a single monthly IOSS return through the intermediary, and customers see no surprise import charges on delivery. We handle the registration, monthly return, courier and marketplace data feed reconciliation, and the special audit and inspection regime for IOSS operators.
Caveat: the €150 threshold is consignment value, not order value, and excludes VAT and shipping. Misuse triggers loss of IOSS status. We police compliance proactively.
Required when you hold stock in a country (Amazon FBA, third-party warehouse, your own DC) or make significant B2B supplies. OSS does not replace direct registration in these cases. The marketplace facilitator deemed-supplier rules under Article 14a may further complicate the position.
CiDATax handles direct VAT registration in any of the 27 EU member states, manages monthly/quarterly/annual filing cadence per local rules, files Intrastat declarations and EC Sales Lists, and reconciles deemed-supplier transactions where marketplaces collect VAT on your behalf.
Typical timeline: 4 to 8 weeks per jurisdiction. We run multiple registrations in parallel.
Italian and EU national authorities increasingly use automated mismatch analysis between OSS returns, IOSS filings, marketplace data feeds and customs imports. The first sign of an audit is usually a Processo Verbale di Constatazione (PVC) or its national equivalent, with 60 days to respond.
We represent clients before the Agenzia delle Entrate and equivalent EU national authorities, prepare the document defence pack, respond to authority queries within statutory deadlines, and pursue appeal through the tax courts where warranted. Pre-audit health checks for high-volume clients on rolling basis to ensure the inspection finds nothing to assess.
EU-established businesses recover foreign VAT under the 8th VAT Directive (Directive 2008/9/EC); non-EU businesses under the 13th Directive (Directive 86/560/EEC) subject to reciprocity. Claim deadlines: 30 September of the year following the expense year (8th); typically 30 June (13th, varies).
We file refund claims across all EU jurisdictions, manage the back-and-forth with foreign tax authorities, handle authority-rejection appeals, and recover refundable VAT on travel, hospitality, fuel, professional fees and imported services. Typical recovery cycle: 4 to 12 months depending on jurisdiction.
For non-EU sellers of B2C digital services (TBE: telecommunications, broadcasting, electronically-supplied services) to EU consumers. Single quarterly return covering all 27 member states. Authority: Article 358a-369 of the VAT Directive. The same regime captures most SaaS, streaming, gaming and AI-platform subscriptions sold to EU consumers.
CiDATax handles Non-Union OSS registration in Italy, quarterly return filing, content-classification edge cases (especially the SaaS/AI/digital-product borderline), and the platform-operator interaction with Article 9a of the VAT Implementing Regulation, which catches more SaaS businesses than they realize.
We also handle events, concerts and conference VAT: admission to events is governed by Article 53 of the VAT Directive (taxed where the event physically takes place), distinct from the general B2C place-of-supply rules. Ticketing platforms operating across multiple EU member states need local VAT registration in each country where an event is held.
If you sell on Amazon, eBay, Shopify, TikTok Shop, Zalando, Cdiscount, Bol, Allegro, Otto, ManoMano or any combination across European borders, your VAT footprint is more complex than any single marketplace dashboard suggests.
Marketplace facilitator laws absorb some of your liability but never your registration obligation. We reconcile marketplace data feeds against VAT positions, file the right returns under the right schemes, and identify the OSS-versus-direct-registration breakpoint for your specific volumes.
SaaS, gaming, streaming and AI platforms selling subscriptions B2C across Europe. Event organizers, conference promoters, festival operators and ticketing platforms running concerts, shows and exhibitions across multiple member states.
We handle the place-of-supply rules for admission to events under Article 53 of the VAT Directive (taxed where the event physically takes place), Non-Union OSS registration for digital subscriptions, and the platform-operator VAT collection mechanics under Article 9a of the VAT Implementing Regulation.
For multinational shippers and brand owners, VAT is a discrete operating function with its own KPIs: recoverable VAT rate, days to authority resolution, OSS-versus-direct-registration mix.
We deliver this as a managed service with defined scope, monthly reporting cadence, named senior advisors, and audit-ready documentation. Group-level coordination across every jurisdiction above, with direct authority engagement under joint liability in Italy.
Book a senior-led discovery call. We will scope your situation, set clear written terms, and put you on a defined timeline.