- You are an EU-based company selling B to C in multiple EU countries.
- Your total turnover surpasses € 10,000.
1.1 The goods you are selling are all from the EU (no import).
Some are sold through your website, others through a marketplace.
The marketplace will have no role here in the management of VAT on these sales. You remain solely responsible for collecting, declaring and paying back the VAT due in respect of these sales. In principle, you must be registered for VAT in all EU countries where the goods are shipped and are responsible for determining and applying the VAT rates in force in each of these countries. All of your sales can be reported through OSS. If you choose to declare VAT via the OSS, you are certainly not required to register in all of these countries, but you are still required to determine the correct VAT rate applicable to each product.
1.2. Some of the goods you sell through your website or marketplace are imported into the EU
The marketplace will be considered liable for VAT on sales of imported goods but only for sales shipped in packages of less than € 150. The marketplace will choose whether or not to report these sales through IOSS. In all cases, you will need to provide the relevant information to the marketplace, in particular regarding the applicable VAT rate. You will be billing the marketplace, not the buyer, for these sales.
You remain liable for VAT on other sales and can access OSS and IOSS. Sales of imported goods shipped in packages over € 150 cannot be reported either through OSS or IOSS. You must therefore be registered for VAT in the countries to which you make these sales and declare these sales there at the rates in force locally.
Import VAT is due by the marketplace (even for shipments over € 150) when the sale has been facilitated by it. In case of option for the IOSS (by the seller and / or the marketplace), the import VAT is however not due.