NonEU company selling B to C in the EU

You are a non-EU company selling B to C in several EU countries. You are concerned by the new e-commerce VAT regime regardless of the turnover, from the first sale.

1. The goods you are selling are all from the EU (no import).

Starting point: some goods are sold through your website, others through a marketplace.

The marketplace will be responsible for the VAT due on all sales that you have made and that it facilitated, regardless of their value. The marketplace will choose whether to report these sales via the OSS. 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 will remain liable for VAT on other sales, i.e. sales made through your website, and will have the option of declaring them via OSS.

2. Some of the goods you sell through your website or marketplace are imported into the EU

The marketplace will be liable for VAT on sales of imported goods but only for sales shipped in packages of less than €150. The marketplace will choose whether 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, in particular for sales of imported goods contained in packages of more than €150 via the marketplace and sales made via your website.

You can choose to use OSS and IOSS. If you are using the IOSS, you must use an intermediary.

Sales of imported goods contained in packages over €150 cannot be declared via the one-stop shop platform. You must therefore be registered for VAT in the countries to which you sell and file VAT using local VAT rates.

Import VAT is due by the marketplace (when the sale has been facilitated by it), even for shipments over €150. In case of option for IOSS, however, import VAT is not due.

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We'll keep you informed

News item

Distance selling VAT update: OSS & IOSS

04 / 2021

The simplification of VAT obligations for e-commerce is all about the possibility of using an electronic portal called "one-stop-shop" to file VAT on all sales.

Read more

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