Non-EU company with direct sales within one EU country
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 sold locally within one EU country.This transaction is a local sale and the seller should charge local VAT at the checkout. The seller has to register for VAT, file local VAT returns and pay VAT to the local tax authorities. The current rules for local sales are still applicable 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.