Non-EU company with direct sales from EU to EU
Based on the nature of the transactions, the responsibilities are the following
The seller based outside the EU is selling goods directly to consumers. The goods are shipped from one EU country to another EU country.The seller should register for VAT in the country of customer and charge local VAT at the checkout. If the goods are sold to multiple EU countries, he has to register in each country or can use One Stop Shop (OSS) scheme. Under OSS he registers only in the EU country from which the goods are sent from and reports and pays VAT via its OSS return covering all EU countries. The OSS returns can be used only for sales of goods from one EU country to another, any other transactions should be included in standard VAT returns. Also, the seller still needs a standard VAT registration in the country where he keeps its stock.
*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.
