EU company selling via a marketplace within one EU country
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 through the marketplace. 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.
