EU VAT, OSS and IOSS, and the right entity for European expansion.
For most UK, UAE and US businesses, Europe starts as a VAT question and becomes an entity question. We handle the cross-border VAT schemes that let you sell into 27 countries from one registration, and advise on where to form when a European subsidiary is the right move.
| Tax | Rate | How it works |
|---|---|---|
| VAT | 17% to 27% | Set by each member state. Distance sales to EU consumers are taxed in the customer's country above an EU-wide EUR 10,000 threshold, reported through OSS. |
| Import VAT | At destination rate | IOSS lets non-EU sellers collect VAT at checkout on consignments up to EUR 150 and file one monthly return. |
| Corporate tax | 9% to 30%+ | Hungary 9%, Ireland 12.5%, Netherlands 25.8%, Germany around 30% combined. Pillar Two imposes a 15% minimum on large groups. |
What you can form, and what each one owes.
Irish limited company
English-speaking, common-law, 12.5 percent on trading income and the usual EU gateway for UK and US groups.
Dutch BV
Strong treaty network and holding regime. 19 percent on the first EUR 200,000 of profit, 25.8 percent above.
German GmbH
Required or expected by many German customers. Roughly 30 percent combined corporate and trade tax; EUR 25,000 minimum share capital.
Estonian OÜ
Corporate tax only on distributed profit, at 22 percent from 2025. Popular for digital businesses; e-Residency allows remote formation.
The calendar we run for you.
Every filing, its due date and who it goes to. We track all of them twelve months ahead and remind at 90, 30 and 7 days.
| Filing | Due | To |
|---|---|---|
| OSS return | Quarterly, end of month after quarter | Member state of identification |
| IOSS return | Monthly, end of following month | Member state of identification |
| Local VAT return | Monthly or quarterly by country | National tax authority |
| Corporate tax return | Varies by country, typically 6 to 12 months after year end | National tax authority |
Selling into the EU without an EU company.
A UK, UAE or US business selling goods to EU consumers can register for OSS through one member state and account for VAT across all 27 in one return. For low-value imports, IOSS collects VAT at the checkout and avoids the customer being charged on delivery. Non-EU businesses usually need an intermediary for IOSS, which we arrange.
When an EU entity makes sense.
Once you hold stock in the EU, employ people there, or need an EU establishment for customers, a subsidiary is usually right. Ireland for English-speaking simplicity and US groups, the Netherlands for holding structures, Germany when German customers require it, Estonia for remote-first digital businesses. We advise and coordinate formation with local partners.
What we do here.
Books and computations by our team; local certification coordinated with a partner firm where required.
VAT Returns & Compliance
UK and UAE VAT registration, returns and scheme selection, filed digitally and on time.
Ecommerce Accounting
Amazon, Shopify, TikTok Shop and Walmart settlements reconciled to true margin, in every market you sell in.
International Tax & Transfer Pricing
Structuring across the UK, UAE and US, transfer pricing documentation, permanent establishment and double tax relief.
Company Formation
UK Ltd, UAE mainland or free zone, US LLC or C-corp: formed correctly, with tax registrations and bank account support.
Bookkeeping
Reconciled monthly on Xero or QuickBooks, so the numbers are real before you look at them.
Can a UK company use OSS after Brexit?
Yes, as a non-Union OSS registration for services, and Union OSS for goods dispatched from within the EU. Goods shipped from the UK to EU consumers use IOSS for low-value consignments, or the customer pays import VAT on delivery.
Do you handle local filings in every EU country?
We handle OSS, IOSS and the UK side directly. Local corporate tax and statutory filings in individual member states are done with partner firms we coordinate, with fees agreed up front.
Talk to a Europe accountant. Free.
Thirty minutes, no pitch deck. Tell us the entities and the countries, and we will tell you honestly what applies and what it costs.