> ## Documentation Index
> Fetch the complete documentation index at: https://docs.nocotax.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Tax Registrations

> Configure tax registrations for external organizations to enable accurate tax calculations.

## Overview

External organizations can have their own tax registrations, just like your platform. These registrations are crucial for:

* Determining B2B vs B2C tax treatment
* Enabling reverse charge on cross-border transactions
* Calculating input tax on purchases
* Validating tax compliance

## When to add tax registrations

### For CUSTOMER organizations

Add tax registrations when customers are businesses with VAT/tax numbers:

```bash theme={null}
curl https://api.nocotax.app/organizations/org_customer_123/tax_registrations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -H "Content-Type: application/json" \
  -d '{
    "country": "DE",
    "number": "DE123456789",
    "type": "standard"
  }'
```

**Why this matters**:

* Without tax registration → Treated as B2C, charged VAT
* With valid tax registration → B2B treatment, often reverse charge (0% VAT)

### For MERCHANT organizations

Add tax registrations for suppliers based on your platform model:

**Undisclosed agents (buy/resell)**:
Most transactions are B2B with reverse charge on cross-border purchases, and charge local tax on domestic transactions. Use `registration_type: standard`:

```bash theme={null}
curl https://api.nocotax.app/organizations/org_supplier_456/tax_registrations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -H "Content-Type: application/json" \
  -d '{
    "country": "FR",
    "number": "FR98765432109",
    "type": "standard"
  }'
```

**Traditional marketplaces (commission agent)**:
Depends on whether merchants sell B2C through your platform. They may need multiple registration types if selling across borders. See [Tax Registrations Configuration](/taxes/registrations/eu-types) for details on OSS and other schemes.

## Registration types for external organizations

### CUSTOMER role: Input tax only

Customers don't bill through your platform - they only receive invoices from you. Use `standard` registration type:

```bash theme={null}
# B2B customer
curl https://api.nocotax.app/organizations/org_customer_123/tax_registrations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -d '{
    "country": "IT",
    "number": "IT12345678901",
    "type": "standard"
  }'
```

This enables:

* Reverse charge on eligible transactions
* Input tax calculation (though not directly relevant for customers)
* B2B invoice treatment

### MERCHANT role: Depends on business model

Merchants may need different registration types based on how they operate:

**Standard registration** (most common):

```bash theme={null}
curl https://api.nocotax.app/organizations/org_supplier_456/tax_registrations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -d '{
    "country": "ES",
    "number": "ES12345678Z",
    "type": "standard"
  }'
```

**OSS or other schemes**: If merchants on a traditional marketplace sell B2C across borders, they may have OSS registrations. See [Tax Registrations Configuration](/taxes/registrations/eu-types) for registration type details.

<Note>
  For undisclosed agents, merchants typically only need standard registrations since transactions are B2B between your platform and the supplier.
</Note>

## Listing organization tax registrations

```bash theme={null}
# Get all registrations for an organization
curl https://api.nocotax.app/organizations/org_supplier_456/tax_registrations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY}

# Get specific registration
curl https://api.nocotax.app/organizations/org_supplier_456/tax_registrations/taxreg_abc123 \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY}
```

## Updating tax registrations

```bash theme={null}
curl https://api.nocotax.app/organizations/org_supplier_456/tax_registrations/taxreg_abc123 \
  -X PATCH \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -H "Content-Type: application/json" \
  -d '{
    "number": "DE987654321"
  }'
```

## Deleting tax registrations

```bash theme={null}
curl https://api.nocotax.app/organizations/org_supplier_456/tax_registrations/taxreg_abc123 \
  -X DELETE \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
```

## Common scenarios

### Scenario 1: B2B customer in EU

```bash theme={null}
# Create organization
curl https://api.nocotax.app/organizations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -d '{
    "roles": ["BUYER"],
    "name": "German Business GmbH",
    "billing_address": {"country": "DE"}
  }'

# Add tax registration
curl https://api.nocotax.app/organizations/org_created_above/tax_registrations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -d '{
    "country": "DE",
    "number": "DE123456789",
    "type": "standard"
  }'
```

Result: Cross-border sales to this customer will use reverse charge (0% VAT).

### Scenario 2: Marketplace seller (merchant)

```bash theme={null}
# Create seller organization
curl https://api.nocotax.app/organizations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -d '{
    "roles": ["MERCHANT"],
    "name": "Seller Shop Ltd",
    "billing_address": {"country": "FR"}
  }'

# Add standard VAT registration
curl https://api.nocotax.app/organization/org_created_above/tax_registrations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -d '{
    "country": "FR",
    "number": "FR98765432109",
    "type": "standard"
  }'

# Add OSS VAT registration for cross-border EU B2C sales
curl https://api.nocotax.app/organization/org_created_above/tax_registrations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -d '{
    "country": "FR",
    "number": "FR98765432109",
    "type": "oss_eu"
  }'

```

### Scenario 3: Buy/resell supplier

```bash theme={null}
# Supplier organization
curl https://api.nocotax.app/organizations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -d '{
    "roles": ["MERCHANT"],
    "name": "Wholesale Supplier Inc",
    "billing_address": {"country": "NL"}
  }'

# Add registration (B2B with your platform)
curl https://api.nocotax.app/organization/org_supplier_created/tax_registrations \
  -u ${ACCOUNT_ID}:${YOUR_API_KEY} \
  -d '{
    "country": "NL",
    "number": "NL123456789B01",
    "standard": "standard"
  }'
```

## Impact on invoicing

Tax registrations directly affect invoice tax calculations:

### With tax registration (B2B)

```
Your Platform (FR) → Invoice → Customer (DE, has VAT number)
Result: Reverse charge, 0% VAT
```

### Without tax registration (B2C)

```
Your Platform (FR) → Invoice → Customer (DE, no VAT number)
Result: VAT charged at appropriate rate
```

See [Managing Taxes on Invoices](/invoices/taxes) for detailed tax calculation rules.

## Best practices

* Always add tax registrations for B2B customers to enable reverse charge
* Use `standard` registration type for CUSTOMER organizations
* For MERCHANT organizations, registration type depends on your business model
* Keep registrations up to date - invalid numbers affect tax treatment
* Don't add registrations for B2C customers (individuals without tax numbers)

## Further reading

For comprehensive information on registration types:

* [Tax Registrations Configuration](/taxes/registrations/eu-types) - Detailed guide on registration types and schemes
* [Platform Models](/platform-models) - Understand commission agent vs buy/resell
* [Undisclosed Agent Flow](/undisclosed-agents/overview) - B2B dynamics in buy/resell model

## Next steps

<CardGroup cols={2}>
  <Card title="Tax Registrations Overview" icon="building-flag" href="/taxes/registrations/eu-types">
    Complete guide on registration types
  </Card>

  <Card title="Managing Taxes" icon="calculator" href="/billing-invoicing/invoices/taxes">
    How tax is calculated on invoices
  </Card>

  <Card title="Organizations Overview" icon="building" href="/billing-invoicing/organizations/overview">
    Managing customers and merchants
  </Card>

  <Card title="API Reference" icon="code" href="https://app.nocotax.app/apidoc#tag/Tax-Registrations">
    Tax Registrations API
  </Card>
</CardGroup>