EPR Packaging Germany

By Sofi / In EPR / January 18, 2023

Europe and the UK are gradually tightening their EPR compliance, registration, and reporting requirements. In 2022, we observed Germany and France leading the way in harmonizing national legislation with the basic principles of the Waste Framework Directive. This is the Extended producer responsibility(EPR) conception which is based on the ‘polluter pays’ principle. The Digital marketplaces …


Sales tax fundamentals for e-commerce sellers

By Sofi / In US SALES TAX / January 11, 2023

This article is for those who are new to sales tax, here we will explain in simple words how it works. You started your online shop and going to sell online to USA buyers. If you have a warehouse you need to register for a sales tax permit in a state where you have a …


EPR in France (Sport and leisure goods)

By Sofi / In EPR / December 30, 2022

On February 12, 2022, the decree of January 31, 2022, was published approving an eco-organization of the sector with extended responsibility for the producer of sporting and leisure articles. This new sector is part of the EPR (Extended Producer Responsibility), just like the Waste Electrical and Electronic Equipment (WEEE) household and professional sectors, and commits …


EPR in France (toys)

By Sofi / In EPR / December 30, 2022

Who is considered by law to be a producer and/or marketer of toys? Are considered as producer and/or marketer of toys,  “all natural or legal persons who, in a professional capacity, either manufacture in France, or import, or assemble or introduce toys for the first time on the national market […] intended to be transferred …


Margin scheme for VAT on second-hand goods

By Sofi / In EU VAT / December 16, 2022

The second-hand margin scheme is one of the VAT’s accounting schemes made available to help businesses in the UK, EU, and other countries. Find out the rules of the VAT’s margin scheme, which businesses are eligible to join it along with the benefits of doing so. What are margin scheme goods? The VAT on second-hand …


EPR thresholds by country

By / In EPR / December 8, 2022

As waste directives came into force in Europe countries implemented local legislation for regulating waste turnover. This mainly concerns large manufacturers and importers, but in some countries, the registration threshold is low or equal to zero. Distributors of electrical and electronic equipment have other waste obligations. Table of the lower threshold for registration under the …


DAC7 – the new type of registration for online marketplaces

By Sofi / In MARKETPLACES / November 29, 2022

Marketplaces are gaining more and more popularity and influence on the world economy every day. That’s why government agencies are creating new tools to regulate their work, transparency of activities, and proper payment of taxes. One such tool is the DAC7 directive, which extends EU transparent taxation to digital platforms. The law comes into force …


Excisable goods

By YURY / In EU VAT / November 2, 2022

The procedure for collecting excise duty in the European Union has its own characteristics and rules. To successfully conduct business in the EU countries, you need to thoroughly know the fiscal policy of Europe, as well as all the intricacies of excise taxation. From this guide, you will learn what excisable goods are, which groups …


NFT sales, summary of global tax treatment

By Sofi / In US SALES TAX / October 17, 2022

This article is about NFTs, which are the most common today – when an NFT is a digital code that grants the owner access to a digital good. In this article, I tried to give a general overview based on the opinion of countries that have already formulated their position in writing regarding the taxation …


Import to the UK and postpone import VAT

By Sofi / In UK VAT / August 1, 2022

  When you want to import to the UK you don’t need to pay VAT at customs and then refund it. There is a possibility to account for import VAT in your VAT return. This scheme is available not only for UK-based businesses but also for non-UK businesses with UK VAT numbers. For parcels with …


Deemed supply invoices

By Sofi / In UK VAT / July 11, 2022

  When online marketplaces act as deemed suppliers of goods a situation arises when it is necessary to issue invoices from a merchant to a marketplace. Let’s examine the invoicing rules for deemed supply in the EU and the UK. Deemed supply meaning is described as a sale where tax responsibilities are transferred to a …


Extended Producer Responsibility (EPR): new european obligations for e-commerce sellers who pack orders

By / In EPR / June 10, 2022

  The new type of reporting was introduced for online sellers who sell their products B2C. Packaging report – is the report about volumes of the package used in a country during a calendar year. This type of reporting exists in several countries such as Germany, France, Poland, the UK, Greece, Lithuania, and Slovakia. Germany …


Learn how to get your VAT refund

By Peter / In MARKETPLACES / May 20, 2022

The issue of VAT refund may come up when non-EU companies import goods to the EU and sell them via Marketplace. It arises because of two things: first, the marketplace collects and remits all VAT collected from buyers; and second, the company as an importer pays VAT at customs. The process of returning VAT can …


Canada Marketplace facilitator tax rules

By / In MARKETPLACES / April 12, 2022

Canada implemented marketplace legislation on the Federal level and on the provincial level. Canada consists of several provinces and each has GST/HST tax rates which differ from 5% to 15%. E-commerce operators should use the destination principle as a way to determine the tax rate for a sale. If you just started to operate in …


US sales tax rules for online marketplaces. Who pays the tax?

By Peter / In MARKETPLACES / April 12, 2022

The United States is one of those countries that have rules under which marketplaces are responsible for paying taxes on goods and services sold on this marketplace. It must be remembered that sales tax is set at the level of each state and this accordingly leads to the fact that the rules in each state …


US Sales tax basics for sellers who want to sell to the US

By Peter / In US SALES TAX / February 4, 2022

The first thing you need to realize is that in terms of consumption taxes, the US states differ significantly from state to state. Even in one state sales tax rates differ from district to district. You always can use our calculator to check the tax rate for specific zip or IP address.   You don’t need …


Retrospective tax registration

By Peter / In EU VAT / December 28, 2021

Why you may need retrospective tax registration? Sometimes sales start expanding to new markets. Especially with these remote times, we don’t know where our new customer is located. That means that we need to track: – where our customers are located; – revenue thresholds for each country; – where our goods are stored (especially when …


One-Stop Shop – EU VAT changes for e-sellers

By Peter / In EU VAT / October 29, 2021

General overview Distance sales threshold was replaced by EU-wide 10K threshold for digital services and goods. That means that intra-community sales are subject to VAT in the EU country of destination. This EU-wide threshold was made for micro-businesses. When they sell less than 10K euro over Europe they may charge VAT rate applicable at their …


To invoice or not to invoice that is the question

By / In EU VAT / October 18, 2021

  From 1st of July, new VAT changes came into force in the EU. These Reforms changed the VAT compliance profile for all e-commerce sellers who sell cross-border and for marketplaces as well. We would like to see these changes from the invoicing perspective. What has changed?   Intra-community B2C sales The one-stop-shop scheme is …


6 new VAT laws to ensure compliance in 2021

By / In EU VAT / October 3, 2021

  Marketplaces become deemed suppliers when facilitating sales in the EU, UK, Canada, New Zealand, US, Norway. EU: distance sales thresholds were replaced by EU-wide 10K threshold for digital services and goods. That means that intra-community sales are subject to VAT in the EU country of destination. To simplify the reporting obligations due to this …


VAT reverse charge mechanism cases for sellers and buyers

By Anna / In EU VAT / September 6, 2021

A reverse charge for sellers   1   Supply between EU member states (EU-EU) Reverse charge is a special scheme when a buyer calculates VAT and pays it. It occurs in situations of cross-border sales when your buyer is a VAT registered business. Let me give you an example: French businesses sell software to businesses registered …


Canada new GST rules for marketplaces

By Anna / In MARKETPLACES / August 5, 2021

That seems that 2021 is to be remembered by online marketplaces. More and more countries introduce new tax rules for OMPs. And Canada is also not far behind. From 1 st of July 2021, all OMPs selling goods to private individuals in Canada must check do they have obligation to register, report and pay GST …


Import with IOSS number, customs formalities

By Anna / In EU VAT / August 2, 2021

When a company receives an IOSS number it is only the first step to avoid a delay at the EU border. It is not enough to fill internationally accepted CN22 declaration for seamless import. We already saw several cases of double taxation at the border. European H7 declaration is needed at EU borders to confirm …


3 new types of one stop shop VAT registrations in Europe

By Anna / In EU VAT / May 26, 2021

There are three new types of registration in the EU: Union OSS Non-union OSS IOSS The schemes are optional. You are not obliged to be registered, it’s up to your choice. Union OSS – union one-stop-shop For EU businesses and EU-established marketplaces: a) For declaration of B2C distant sales of goods You cannot declare B2B …


VAT in Northern Ireland, Isle of Man, Jersey, and Guernsey

By Anna / In UK VAT / April 26, 2021

There are 4 regions connected with the UK  but VAT rules differ in all of them.   Northern Ireland is a part of the UK but for VAT purposes, this region has a separate agreement with the EU. According to this agreement sales between the EU and Northern Ireland are treated as intra- community sales. …


New EU rules for e-commerce merchants in 2021

By / In EU VAT / January 28, 2021

Four main changes will come into force in July 2021:   The first one concerns the new OSS system – where a merchant can do VAT reporting obligations to all EU countries via One Stop Shop and use one VAT number to be able to sell in all EU countries. The second big shift is …


New UK rules for marketplace sellers

By / In MARKETPLACES / December 24, 2020

From 1st January, tax rules for Amazon sellers who are not established in the UK change. Online marketplaces will collect and remit VAT on your UK sales.   Do I need to be VAT registered? Probably, yes. If you import goods to the UK and go through customs clearance, you need a VAT number to …


Guide for importing of goods to the UK from 2021

By / In UK VAT / November 12, 2020

As you already know, big changes await e-commerce businesses that plan to work in the UK. The first thing is Customs. To be able to do a custom clearance at the UK border, you will require the following:   VAT number You will need a VAT number in the UK if you plan to store …


How will the changes of 2021 affect Marketplaces?

By / In MARKETPLACES / November 3, 2020

There are two main stages of the 2021 Online Marketplace (OMP) changes: The first one –  1 st of January 2021 – is the end of the transition period and UK changes; The second one – 1 of July 2021 is new EU rules for OMP. Let’s explain the main concept. For tax purposes, marketplaces …


10 tips for e-commerce – trading between the UK and the EU after Brexit

By / In UK VAT / September 21, 2020

As the transition period for Brexit ended on 31st December 2020. Here are some tips for you to take into account:   For companies located in the UK For companies who use warehouses in the EU, for example, Amazon FBA or another warehouse: Get an EU EORI number, because your UK EORI will no longer …