Non-EU company with direct sales from Non-EU to EU above EUR 150
Based on the nature of the transactions, the responsibilities are the following
The seller based outside the EU is selling goods directly to customers. The goods are shipped from a Non-EU country to an EU country and their value is above EUR 150.
This transaction is import of goods and import VAT is paid by the seller or the customer depending on agreed terms of sale. If the seller is responsible for customs clearance and settling import VAT, it has to register for VAT in the country of import, file local VAT returns and pay VAT to the local tax authorities. The current rules remain in place and there are no new simplification schemes available for this transaction.
* While our tutorial brings clarity to complex rules, it is not tax advice. There are many exceptions to these rules and the legislation is constantly changing therefore always speak with your trusted tax expert. If you need practical assistance with your VAT obligations we will be happy to help you.