There are different situations why you may need foreign vat registration:

  • Sell goods online
  • Store goods in the European warehouse where you are not established
  • Exceed the distance selling VAT threshold when you sell cross-border
  • Sell digital services
  • Host conference abroad and others – if you are not sure ask our expert
  • You cannot benefit from OSS registration

In this case you need to get intra-community VAT number, or foreign VAT number.

Amazon PAN–EU package

Amazon PAN-EU program helps FBA sellers to sell their goods across the EU and grow your business. But you will require to register for VAT in all countries which your goods are store.

You can use our ‘PAN-EU 6’ package for obtaining VAT registration in DE, IT, FR, PL, ES, CZ.

Ask your manager for 20% discount for this package!

Register for PAN-EU now
-20%
discount for “PAN-EU 6” countries

Why LOVAT?

Online fast and easy process

All steps of VAT registration explained

Available for 57 countries

Frequently asked questions

How long the business VAT registration process take?

Receiving the VAT number can take up to 12 weeks. It depends from country to country.  For example, in Germany the timescale is approximately 8 weeks, in France 6 weeks and in Italy 5 weeks.

Which documents are required for going VAT registered?

  • A legal identification document (I.D. card / passport) of the applicant  
  • Copy of the Memorandum and Articles of Association (applicable to Limited Liability Companies and Partnerships)  

Can I apply for backdating VAT registration?

If you have already made taxable transactions but failed to register, the legislation in most countries allows you to register with a back-dated registration date

Is it possible to apply for VAT number in non-EU countries?

Yes. We can register your company for VAT  wherever you want

*please note that duration of receiving the european VAT number and the list of needed document can differ from country to country

If I am a non-EU business and want to obtain an OSS VAT registration number can I do it without general VAT registration?

Yes, you can get OSS registration (non-union scheme) without General VAT registration.  As a non-EU taxable person, you can register to OSS if you comply with two conditions:

  1. You haven’t a business establishment in the EU
  2. You are not registered for VAT in the EU

I'm an Amazon seller and use FBA. Can I deregister in the pan-EU countries and get an OSS number instead?

No, as you use warehouses in Italy, France, Germany, Poland, Czech, Spain you cannot report your VAT data to this countries via OSS, you need to keep your pan-EU VAT numbers

We are an EU business and From 1 st of July 2021 eBay will pay my VAT in EU countries, should I still report such sums in OSS return?

Yes, if you are an EU business you will need to report all revenue with 0% VAT which you sell via OMP

A sell at Etsy less than a threshold in all countries, will marketplace keep selling my goods across EU without VAT?

No, there will be no distance sales thresholds after 1 st of July 2021. That means that you need to register for OSS if you want to sell across the EU, even though VAT will be deemed by OMP

We are OMP, can we register for OSS to report and pay VAT across the EU?

No there is a special VAT registration for OMP

We are an OMP dealing with both UK and EU sellers. Is it necessary for our EU sellers add extra information to the invoice stating “VAT has been charged by deemed supplier - OMP”?

Yes, your selling partner (vendor) needs to add all the info for simplified scheme. First of all intrinsic value of orders, your IOSS number and unique number of the order. Otherwise, customer will need to pay VAT at the time of delivery. It would be a double taxation and bad customer experience. If customer is in the UK – your UK differed number is need. It is analogue  of IOSS in the UK.

We are an OMP dealing with both UK and EU sellers. Shall we tell our EU partner brands that from 1st July they should not charge us VAT on UK orders less £135? We as OMP will be paying for orders.

Yes, you need to give them – your UK differed number. It is analogue of IOSS in the UK. After that, you will charge VAT.

 

We are an OMP dealing with both UK and EU sellers. Shall we tell our UK partner brands that from 1st July they should not charge us VAT for EU orders less €150? We as OMP will be paying for orders. For the orders more €150 – will VAT be paid by customer?

Yes, give them your IOSS number but remember- any misuse of your IOSS number-will be your responsibility. For low-value goods you (your vendor) don’t need to display neither VAT nor EORI. In C22 customs forms they need to mention your IOSS number in address section. At the commercial invoice phrase “VAT has been paid” should be displayed. For the orders more €150 VAT is paid payed by customers (except Northern Ireland deliveries)

What are obligations for the OMP import to the UK VAT invoices?

Example 1:

 

At your OMP shirt is sold for 130 Pounds VAT inclusive

The total transaction is 130 Pounds

Invoicing obligations:

  1. Your Vendor should issue to you a VAT invoice of 108,33 Pounds (zero VAT rate) and accompany a parcel with a commercial invoice show the intrinsic value of goods 108,33 Pounds.It is not currently mandatory to provide a commercial invoice but it’s increasingly recommended to do so.
  2. You need to invoice the customer with 130 Pounds (20% UK VAT)
  3. You invoice your vendor 20 Pounds (zero VAT rate) – commission OMP

 

Example 2:

A dress 150 pounds (exclusive price)

The total transaction is 150 Pounds

Invoicing obligations:

  1. Your Vendor should issue to you VAT invoice 125 Pounds (zero VAT rate) and accompany a parcel with a commercial invoice show intrinsic value of goods 125 Pounds
  2. You need to invoice a customer with 150 Pounds (20% UK VAT)
  3. You invoice your vendor 22 Pounds (zero VAT rate) commission OMP

 

Example 3:

A coat 200 pounds (exclusive price)

The total transaction is 200 Pounds

Invoicing obligations:

  1. Your Vendor should issue an invoice to a customer for 200 Pounds (zero VAT rate) and accompany a parcel with a commercial invoice show intrinsic value of goods 200 Pounds
  2. You invoice your vendor for 30 Pounds (zero VAT rate) -OMP commission

We are an OMP. What information should EU Seller include in a commercial invoice accompanying imported goods sold on our OMP ?

This is an UK import order if you import goods in consignments valued £135 or less

The shipment of  import to the UK orders must meet specific customs label requirements. If you are shipping directly to the customer, you must display the UK OMP VAT identification number, VAT exclusive order value and Order ID on the shipping label. You must also provide this information to your shipping partner or customs broker.

The Selling partner must add the individual values of all items in a consignment together to get the total intrinsic value of the consignment (without VAT) in a commercial invoice accompanying the parcel.

More details

Tax Collection Model: Online Marketplace

VAT identification number: GB0000000000

Tax Collection Responsible Party: OMP

VAT deregistration

There are different cases for VAT deregistration. It is optional in case your income is below the threshold and the taxable sales are expected to be less than the deregistration threshold in the next 12 months. It is obligatory to deregister if you're no longer eligible to be VAT registered: you stop trading or making VAT taxable supplies. Get a free consultation