Osnias-Clearing ViDA 2030 integration Functional classification and European framework
Year: 2026
Type: report
Abstract: This note sets out the VAT architecture of Osnias Clearing, a protocol for the multilateral netting of B2Btrade obligations net of VAT. Osnias performs a single function: net-of-VAT netting. VAT is computedline by line in each business’s ERP and reported through its e-invoicing provider, while net settlementis carried out by authorised nodes. Invoices are netted in the CLEAR 9W cycle within at most 59 days, inline with Directive 2011/7/EU. Where VAT is chargeable on payment, the cycle settlement dateconstitutes receipt of payment, evidenced by a per-invoice statement. The canonical register on Seiidentifies parties only by their Osnias-ID; legal identity is kept off-chain by the node. As an extension ofViDA 2030, the note proposes a reverse charge between certified taxable persons, removingintermediate VAT flows and missing-trader fraud without loss of revenue, and includes an outline EUprovision.
Author: Bouzon, Denis
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7221473022
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