VAT in Europe and How It Works in OSE
General Principles
For purchases made by a Collective, invoices must be issued to the Collective or the person who placed the order. OSE acts only as the payer. Do not use OSE’s legal name or VAT number to have these invoices issued. This page does not cover purchases that OSE contracts directly for its own needs.
VAT treatment depends on the transaction and the rules that apply to it. Hosting with OSE does not by itself decide whether VAT must be charged, whether an exemption applies, or whether VAT can be recovered.
VAT Within the Same Country
Ask the supplier to apply the VAT treatment that fits the purchase and the actual customer. If the VAT treatment on the invoice is unclear, ask the supplier to explain it or consult an accountant. Do not assume that every invoice without VAT is wrong.
Cross-Border VAT and Reverse Charge
Cross-border rules differ by transaction, by the status of the parties and by the countries involved. Being hosted by OSE does not mean that reverse charge always applies, and it does not mean that reverse charge can never apply.
For a specific purchase, ask the supplier or an accountant to confirm the treatment that applies. Do not give OSE’s VAT number for the Collective’s purchase.
Official guidance:
Summary
- Put the Collective’s name, or the name of the person who placed the order, on the invoice. Do not use OSE’s legal name or VAT number.
- Ask the supplier or an accountant about VAT treatment, exemptions, reverse charge or recovery for the specific purchase.
- Payment or reimbursement still depends on OSE’s document checks, the funding conditions and the funds available.
Questions?
For OSE’s requirements on submitting invoices and on payment, contact home@opensourceeurope.org. For the tax treatment of your own purchase or situation, consult the supplier or an accountant.