Goods outside the EU at Point of Sale
For goods based outside the EU at point of sale and shipped in consignments valued below €150, you will be eligible to report these sales through the Import One Stop Shop (IOSS) scheme. The IOSS scheme is aimed at simplifying VAT compliance and importation of low value goods. IOSS allows you to report all your EU sales on a single monthly VAT return and expedite customs processes. Unless selling through an online marketplace, in which case the marketplace will be responsible.
For goods above €150, you need to VAT register at the country of importation and charge VAT at the customer's local rate.
If you are selling digital goods or services, you will be able to report these sales through the non-Union OSS scheme.
Goods within the EU at Point of Sale
If your goods are based within the EU at the Point of Sale, you will be eligible to register for the One Stop Shop (OSS) scheme in the country in which your stock is held. Through OSS you can report all your intra-EU distance sales in a single quarterly return.
You will need to hold a local VAT registration in each of the countries you hold stock in.
If you are selling digital goods or services, and are based in the EU, you will be able to report these sales through the OSS scheme.
You should always be charging the local VAT rate applicable to where your customer is based. Unless you have not crossed the EU-wide Distance Selling Threshold of €10,000. This is inclusive of all intra-EU sales.
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