EU company with direct sales from EU to EU

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 in 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 the OSS he registers only in the country of establishment 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 and B2C services, any other transactions should be included in standard VAT returns. Also, the seller still needs a standard VAT registration in his country of establishment.



* 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

Heading 1

Heading 2

Heading 3

Heading 4

Heading 5
Heading 6

Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.

Block quote

Ordered list

  1. Item 1
  2. Item 2
  3. Item 3

Unordered list

  • Item A
  • Item B
  • Item C
Text link

Bold text

Emphasis

Superscript

Subscript