SELLING INTO
EUROPE.

A cross-border B2B supply to a VAT-registered EU buyer is zero-rated, and the buyer accounts for the VAT on their own return. The tax has not gone away; it has moved. You must hold the buyer's VAT number, validate it, show it on the invoice with an explicit reverse-charge statement, and report the sale on an EC Sales List.

€10,000 of cross-border consumer sales across ALL member states combined, per calendar year. Not per country. That single number is why sellers cross it without noticing — no individual country's sales ever look large enough to matter.

Since Brexit the United Kingdom is outside the EU VAT area. No OSS, no EC Sales List, its own registration with HMRC and its own threshold. Goods moving between the EU and the UK are imports and exports rather than intra-community supplies. Sellers think of it as Europe; the rules do not.

GRAJ computes VAT for all 27 member states plus the UK, picks the right treatment — domestic, reverse charge, destination, origin or export — records why, and tracks the union-wide threshold as a running total so you see it approaching rather than after you crossed it.