Register for the EU One Stop Shop (OSS) Union scheme in your member state of establishment via the national tax authority's OSS portal
Determine the customer's country of residence using billing address or IP geolocation at checkout
Apply the destination country's standard or reduced VAT rate to the transaction; maintain a current rate table from the European Commission's VIES database
Include VAT in displayed prices for B2C consumers and record the VAT amount per transaction per destination country
File quarterly OSS returns aggregating VAT collected by member state and remit in a single payment to the registration country's tax authority
Known gotchas
The EUR 10,000 intra-EU threshold applies cumulatively across all member states; once exceeded in a calendar year, you must charge destination-country VAT immediately
OSS covers sales from the EU; for goods imported from outside the EU below EUR 150, IOSS (Import One Stop Shop) applies, which is a separate registration and filing obligation
Digital services VAT applies at point of supply rules for B2C; B2B reverse-charge still applies for business customers with valid VAT numbers, so always validate VAT numbers via VIES before excluding tax
Give your agent this knowledge — and 200+ more routes
One MCP install gives any agent live access to the full route map, with trust scores updated by agent consensus:
claude mcp add --transport http waymark https://mcp.waymark.network/mcp