Overview
The Locations API lets you manage physical locations for a corporation. Locations are used to determine tax nexus, registration obligations, and establishment presence — particularly for EU trade bloc registrations where physical presence in a member state affects which registration schemes are available.Location types
A single location can have multiple types (e.g.,
["HEADQUARTERS", "REGISTERED_OFFICE"]).
Establishment rules
Locations are checked when creating EU trade bloc registrations:- Union OSS requires a qualifying EU establishment (headquarters, branch office, warehouse, factory, retail location, or dependent agent) in the member state country.
- Non-Union OSS requires that you have no qualifying EU establishment in any EU country.