E-commerce VAT: 2026 rules
OSS, IOSS, marketplaces, EU B2C sales and cross-border VAT rules: a practical 2026 guide for e-commerce businesses.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
E-commerce VAT: 2026 rules
Updated March 2026 - E-commerce VAT depends on the flow map: customer status, country of dispatch, country of arrival, marketplace role and possible OSS or IOSS use.
See also e-commerce VAT obligations 2026, VIES checks and multiple VAT rates on one invoice.
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Conclusion
OSS and IOSS help only if the underlying flows are qualified correctly.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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