The EU One Stop Shop (OSS) is a VAT scheme that allows businesses to register in one member state and file a single quarterly return for cross-border B2C sales. It applies to EU-based companies with aggregate sales above €10,000 and to non-EU businesses with a fixed establishment in the EU. The scheme simplifies compliance but does not replace domestic VAT returns.

Finland's Tax Board clarified the VAT treatment of e-commerce payment services in a preliminary decision effective from 28 April 2026. The ruling distinguishes between taxable factoring services for the provider's own payment methods, VAT-subject technical API services, and VAT-exempt payment processing from external providers.

Guinea has introduced a digital services tax of 3% for foreign digital service providers, effective from 21 May 2026, with a 12-month transitional rate. After the transitional period, rates will vary between 1.5% and 7% depending on the type of service, and non-resident providers must appoint a local tax agent within 90 days.