EU VAT engine

Cross-border VAT treatment for EU/EEA sales: place-of-supply resolution, reverse charge, marketplace deemed-supplier handling, per-country rate reference, and OSS/IOSS returns. Everything below is API-first; scopes shown per endpoint.

Rate reference

POST /v1/reference/eu-vat-rates/list (reference:read) — statutory VAT rates for all EU-27, filterable by countryCode and date. Rate-validity windows are tracked from 2024-01-01 (EE 24 % from 2025-07, RO 21 %/11 % from 2025-08, SK 23 %/19 % from 2025-01, FI 13.5 % and LT 12 % from 2026-01, CZ 12 % from 2024-01).

Source: European Commission "Taxes in Europe" database (TEDB, https://ec.europa.eu/taxation_customs/tedb/), retrieved 2026-07-16; Lithuanian 2026 changes confirmed against VMI (https://www.vmi.lt/evmi/pvm-tarifai), Finnish 2026 change against vero.fi. Scope: mainland/standard-territory rates only — regional variants (Austrian Jungholz, Greek islands, Azores/Madeira, French overseas territories and Corsica) are not modelled.

POST /v1/reference/vat-classifiers/list now returns a countryCode per classifier (existing i.SAF PVM* codes are LT); POST /v1/reference/vat-classifiers/upsert (reference:write) loads classifier sets for additional countries — the data path for future country packs.

Treatment resolution

POST /v1/reference/vat/resolve (reference:read) answers "what VAT do I charge?" for a supply. Input: partnerId or customerCountryCode (+ optional customerIsBusiness override — inferred from the partner's VAT code otherwise), supplyType (goods | services | digital), date, and situation flags: belowDistanceSalesThreshold, facilitatedByMarketplace (you sell through a deemed-supplier platform), actingAsMarketplace (you are the platform), sellerEstablishedInEu, importedConsignmentValueEur.

Output: scheme, vatCountryCode, reverseCharge, deemedSupplier, zeroRated, the destination country's rate menu, the legal basis (Directive 2006/112/EC article), and advisory notes (e.g. a reminder that the art. 138 exemption needs a VIES-valid customer VAT number).

Rules implemented:

Situation	Result
Same-country supply	domestic, home rates
Intra-EU B2B goods	intra_eu_b2b — zero-rated art. 138 supply, customer self-accounts
Intra-EU B2B services	reverse_charge — art. 44/196
Intra-EU B2C goods/digital above €10 000	oss_union — destination rates, art. 33(a)/58
Intra-EU B2C below €10 000 (belowDistanceSalesThreshold)	domestic at origin, art. 59c
Intra-EU B2C general services	domestic, art. 45
Goods to non-EU	export — zero-rated art. 146(1)
Services/digital to non-EU	out_of_scope (art. 44/59)
Sale via deemed-supplier marketplace (facilitatedByMarketplace)	marketplace_deemed — zero-rated art. 136a supply to the platform
Imported consignment ≤ €150 B2C	ioss — destination VAT at sale, art. 369l–369x; deemed supplier when actingAsMarketplace (art. 14a(1))
Exempt small enterprise (company is not a VAT payer), domestic supply	sme_exempt — no VAT, art. 284(1)
Exempt small enterprise, cross-border EU B2C, holds a cross-border EX number	sme_exempt — art. 284(2); valid while below the destination threshold and €100 000 Union turnover
Exempt small enterprise, cross-border EU B2C, no EX number	keeps oss_union/origin with a note that a cross-border EX number would make it exempt

The €10 000 threshold (art. 59c) can be passed explicitly as belowDistanceSalesThreshold; when omitted, the engine tracks it automatically from ledger data (see the threshold endpoint below) and annotates the resolution with the running totals.

SME exemption (Directive 2020/285, from 2025). When the company is not a registered VAT payer the resolver treats it as a small enterprise using the exemption: domestic supplies resolve to sme_exempt (no VAT), and cross-border EU B2C supplies resolve to sme_exempt too when the company holds a cross-border EX number (smeExemptionNumber on the company profile) — otherwise it keeps the normal OSS/origin treatment with a note suggesting the cross-border scheme. Eligibility (staying below the destination threshold and the €100 000 Union-wide turnover cap) is the filer's responsibility; the resolver flags it in the notes. Set the EX number via account/companies/update (smeExemptionNumber).

Invoices

sales/invoices/create|update accept vatScheme (one of the schemes above), vatCountryCode (the Member State of consumption; required and validated as EU for oss_union/ioss) and deemedSupplier. E-commerce orders accept shipToCountryCode and marketplace; orders/fulfill resolves the treatment from the ship-to country automatically and stamps the draft invoice (assumes goods and an exceeded distance-sales threshold — adjust the draft before issuing if not).

VAT scheme field on the new-invoice page

The "VAT scheme" field on the new-invoice page offers the options below. The VAT % typed on each line is what the invoice charges. Choosing an option marked "no VAT" sets every line to 0 % (and switching back restores the default rate). The PDF prints the legally required mention for the chosen scheme. "Automatic" calls the resolver above when you save, using the partner's country and VAT code plus the "Supply type" you pick (goods, services or digital services); if the partner has no country or VAT code, saving fails with a message and you pick a scheme yourself.

Option in the form	Scheme	Use it when	VAT on the invoice
Automatic (from partner and supply type)	resolved on save	You want the scheme picked from the partner and the supply type	Set by the resolved scheme; lines are zeroed for schemes without VAT
Domestic	domestic	The buyer is in your own country	Your country's rates
Intra-EU B2B goods (0%, art. 138)	intra_eu_b2b	Goods shipped to a VAT-registered business in another EU country; the buyer's VAT number must be valid in VIES	No VAT; the PDF states the art. 138 exemption
Intra-EU B2B services (reverse charge)	reverse_charge	Services to a VAT-registered business in another EU country	No VAT; the PDF prints "Reverse charge" (art. 196)
Union OSS (EU consumers, destination VAT)	oss_union	Goods or digital services to consumers in another EU country above the €10 000 EU-wide threshold; requires the consumption country	The consumption country's rate, typed on each line; reported in the quarterly OSS return
IOSS (imports up to €150)	ioss	Goods imported from outside the EU to an EU consumer, consignment ≤ €150; requires the consumption country	The consumption country's rate, typed on each line; reported in the monthly IOSS return
Marketplace (deemed supplier)	marketplace_deemed	You sell through a platform that is the deemed supplier	No VAT on your supply to the platform (art. 136a)
Export (zero-rated)	export	Goods shipped outside the EU	No VAT; the PDF states the art. 146 exemption
Out of scope (services outside the EU)	out_of_scope	Services to a customer outside the EU	No VAT; the PDF states the supply is outside EU VAT (art. 44/59)
SME exempt (not a VAT payer)	sme_exempt	Your company is not a VAT payer and uses the small-enterprise exemption	No VAT; the PDF states the art. 284 exemption

The two intra-EU B2B options differ only in what is supplied. Goods fall under the art. 138 exemption: the buyer reports an intra-Community acquisition. Services fall under the art. 44/196 reverse charge: the buyer self-assesses the VAT. Both produce an invoice without VAT, but the mention printed on the PDF and the box the amount lands in on the buyer's return are different, so the choice matters.

OSS / IOSS returns

POST /v1/declarations/eu/oss/compute (declarations:read) { year, quarter } — Union-scheme quarterly return per Annex III of Commission Implementing Regulation (EU) 2020/194: rows per Member State of consumption × rate type (STANDARD/REDUCED) × rate with taxable amount and VAT, credit notes netted, plus totals. Only issued documents with vatScheme: "oss_union" are included. Warnings flag non-statutory rates for the destination and period, skipped zero-rated lines, documents without vatCountryCode, and supplies taxed in the Member State of identification.

POST /v1/declarations/eu/ioss/compute { year, month } — the same shape monthly for vatScheme: "ioss" (imported consignments ≤ €150).

Both responses carry a corrections array (plus correctionsTotal): a credit note issued in the current period but linked (via creditedInvoiceId) to an original from an earlier OSS/IOSS period is moved out of the period rows and reported as a prior-period correction — country, original year, original quarter (OSS) or month (IOSS), and the negative VAT delta — as required by Annex III of 2020/194. Credit notes with no creditedInvoiceId are netted into the current period and flagged with a warning so they can be linked; corrections older than three years are flagged (art. 61 of Regulation 282/2011).

Available to any company established in the EU (not gated to LT).

Distance-sales threshold

POST /v1/declarations/eu/distance-sales-threshold/get (declarations:read) { date? } — tracks the art. 59c €10 000 union threshold from ledger data: current and preceding calendar-year totals of cross-border B2C distance sales (OSS-scheme invoices plus cross-border consumer invoices with no scheme), whether the company is still below the threshold, and the remaining headroom. Non-EUR documents are summed at document value with a warning. The VAT resolver consults this automatically when belowDistanceSalesThreshold is not supplied.

SME exemption thresholds

POST /v1/declarations/eu/sme-thresholds/list returns the per-Member-State domestic VAT exemption thresholds under Directive (EU) 2020/285 (the €85 000 national cap and €100 000 Union-turnover cap are included). Figures are taken from the Commission's SME portal country pages; where a national page defers to TEDB without a stated figure, the entry is null rather than guessed. Some thresholds are set in national currency (DKK/HUF/RON) and some countries publish sectoral thresholds (e.g. Ireland: services €42 500, goods €85 000).

POST /v1/declarations/eu/sme-threshold/get { date? } reports a non-VAT-payer company's position against its own country's threshold: current calendar-year turnover plus the preceding year's (precedingTurnover), status (below / approaching at 80% / exceeded, or not_applicable for a registered VAT payer, unknown when the threshold isn't on file or the currency differs), remaining headroom, and warnings. Quarantine advisories are included: exceeding the threshold flags the exemption as unavailable for the rest of the current and the following calendar year, and a company below the threshold this year but over it last year is warned that the exemption cannot be resumed until the year after (both years must stay below — art. 284(2) mechanics; the Union-turnover endpoint carries the same advisory for the €100 000 cap). For countries with a national intra-EU trigger — Lithuania's €14 000 for services supplied to and goods/services acquired from other Member States — the response includes an intraEu breakdown (acquisitions from EU suppliers + reverse-charge services supplied) with its own status and warning.

Cross-border SME scheme: Union turnover and quarterly report

POST /v1/declarations/eu/union-turnover/get { date? } tracks the €100 000 "turnover in the Union" cap for the cross-border SME scheme (art. 284(2)) from ledger data — the total value of supplies made within the EU (exports and out-of-scope supplies excluded) in the current and preceding calendar year — returning both years' totals, status, headroom, and warnings (not_applicable for a VAT payer).

POST /v1/declarations/eu/sme-cross-border-report/compute { year, quarter } produces the quarterly report an SME on the scheme owes its home Member State (art. 284b): the total value of supplies made in each Member State that quarter, one row per country (the member state of supply = the invoice's consumption country, else the partner's country, else home), plus the total. Non-EU supplies are excluded.

National VAT-return packs

POST /v1/declarations/eu/vat-return/packs/list enumerates the available country packs; POST /v1/declarations/eu/vat-return/compute { countryCode, year, month, months? } dispatches to the pack registered for that country and returns the return as numbered boxes ({ code, label, amount }) plus warnings, notes and the official source. Requires the company to be registered in that country (422 otherwise). Lithuania (FR0600) ships as the first pack, wrapping the existing FR0600 builder; further countries are added as data-only adapters once their official form layout is verified.

The older POST /v1/reports/oss rollup remains as a heuristic analytics view (partner-country based, no scheme required); the declaration endpoints are the filing-grade path. Both derive the home country from the company instead of assuming Lithuania.