# VAT

URL: /systems/legal-and-corporate/floor/vat · Id: `floorRow: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.

VAT registers the [Company](/business/nouns/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](/workflows/processes/books) |
| Signs | [Finance Lead](/agents/finance/finance-lead), [Finance Team](/agents/finance) |
| 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 |