VAT
VAT registers the Company once for EU and UK VAT, charges consumers by location evidence, and reverse-charges business buyers with a valid VAT number.
| Property | Value |
|---|---|
| Wakes | The Company makes its first digital sale to a consumer in the EU or UK, or crosses another country’s threshold. |
| Process | Books |
| Signs | Finance Lead, Finance Team |
| Sources | EU VAT Directive 2006/112/EC, Art. 58, and the non-Union OSS scheme; UK VAT rules for non-established sellers of digital services; other national digital services tax rules by threshold |