Non-EU company selling via a marketplace from Non-EU to EU below EUR 150

Seller is established
In the EU
In the EU
Outside The EU
Outside The EU
The goods are sold
Directly
Directly
Through Marketplace
Through Marketplace
The goods are delivered
From Non-EU to EU country
From Non-EU to EU country
From EU to EU country
From EU to EU country
Within one EU country
Within one EU country
The value of goods is
Below EUR 150
Below EUR 150
Above EUR 150
Above EUR 150

Based on the nature of the transactions, the responsibilities are the following

Transaction
Non-EU Distance Sale
Non-EU Distance Sale
EU Distance Sale
EU Distance Sale
Local Sale
Local Sale
Import  of goods
Import  of goods
Person responsible for tax
Seller or Customer
Seller or Customer
Marketplace
Marketplace
Simplification available
One Stop Shop - OSS
One Stop Shop - OSS
Import One Stop Shop - IOSS
Import One Stop Shop - IOSS
Intermediary for IOSS required
Intermediary for IOSS required
Obligations under the simplification
Marketplace to register for IOSS
Marketplace to register for IOSS
VAT to be charged at the checkout
VAT to be charged at the checkout
Marketplace to file IOSS returns
Marketplace to file IOSS returns
Marketplace to pay VAT via IOSS
Marketplace to pay VAT via IOSS
Seller to register for IOSS
Seller to register for IOSS
Seller  to file IOSS returns
Seller  to file IOSS returns
Seller  to pay VAT via IOSS
Seller  to pay VAT via IOSS
Payment  of import VAT
Payment  of import VAT
Payment  of customs duty
Payment  of customs duty
Local  VAT registration may be required
Local  VAT registration may be required
Seller  to register for OSS
Seller  to register for OSS
Seller  to file OSS returns
Seller  to file OSS returns
Seller  to pay VAT via OSS
Seller  to pay VAT via OSS
Seller  to register for VAT
Seller  to register for VAT
Seller  to file local VAT return
Seller  to file local VAT return
Seller  to pay VAT via local VAT return
Seller  to pay VAT via local VAT return
Marketplace  to pay VAT via IOSS
Marketplace  to pay VAT via IOSS
Seller  to register for IOSS via intermediary
Seller  to register for IOSS via intermediary
Intermediary  to file IOSS returns
Intermediary  to file IOSS returns
Marketplace  to register for IOSS via intermediary
Marketplace  to register for IOSS via intermediary
Marketplace  to register for OSS
Marketplace  to register for OSS
Marketplace  to file OSS returns
Marketplace  to file OSS returns

The seller based outside the EU is selling goods through the marketplace. The goods are shipped from a Non-EU country to an EU country and their value is below EUR 150.For VAT purposes the marketplace qualifies as a “deemed supplier” for this transaction, regarded as if he is purchasing the goods from the seller and then selling them to consumers. The seller performs zero-rated supply to the marketplace (B2B), who in turn sells goods to the final customer (B2C). For this transaction the marketplace can use the Import One Stop Shop (IOSS) scheme to simplify its tax obligations.If IOSS is used, the marketplace will charge local VAT at the checkout and then report and pay VAT to tax authorities via its IOSS return covering all EU countries. If the marketplace is based outside the EU it has to appoint an EU based intermediary to represent them for IOSS and this intermediary will share responsibility for reporting and payment of VAT. The IOSS returns can be used only for sales of goods from third countries to the EU with a value below EUR 150 and any other transactions should be included in standard VAT returns. If IOSS is not used, the transaction will be treated as as an import of goods and import VAT will be paid by the marketplace or the customer depending on agreed terms of sale.

*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.

Heading

Seller is established
In the EU
In the EU
Outside The EU
Outside The EU
The goods are sold
Directly
Directly
Through Marketplace
Through Marketplace
The goods are delivered
From Non-EU to EU country
From Non-EU to EU country
From EU to EU country
From EU to EU country
Within one EU country
Within one EU country
The value of goods is
Below EUR 150
Below EUR 150
Above EUR 150
Above EUR 150

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