EU VAT Registration and returns
Introduction to EU VAT and VAT OSS
This guide is for businesses that sell to customers in the EU and covers the basics of VAT and VAT OSS.
VAT registration countries list
Our team handles VAT registrations in most of the EU country: Austria, Belgium, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Netherlands, Poland, Portugal, Romania, Slovakia, Spain and Sweden. We also fulfil VAT registrations in countries outside the EU, such as UK, Norway, Switzerland or even Australia, UAE, USA.
According to the specific country, the VAT registration takes from a day to 2 months. Sometime quicker than estimated date. It is important to anticipate this period before selling goods or providing services in the countries concerned.
EU VAT Registration service covers the entire process from EU VAT rates, European vat thresholds, reviewing your business activities.
- We can check a VAT threshold in which countries your company need VAT registration. We will confirm those where you do not have any VAT & tax issues.
- Our team will handle all VAT registration processes on your work and guide you through invoicing customers. The declarations that you will need to submit.
A business can voluntarily registration for VAT which may give rise to a cash flow benefit. It will give perceived comfort to our clients. It may give the impression to prospective clients that you are a small business.
What documents do you need to get an EU VAT registration number?
Trade and tax assist your company putting together all documentation and EU VAT registration forms. The documents required for such registration vary from one country to another, however, below you will find some documents that are usually required and that you can start putting together before starting your EU business.
- Application form (questionnaire).
- VAT number in your home country: This document proves that your company is register for VAT in its country of establishment.
- Articles of Association issued as part of the incorporation process in its home country.
- Certificate of incorporation and an excerpt of the trade register with all details about the company´s incorporation in its home country.
- You also need to consider language requirements. In some EU member it is obliged to submit all documents in their official language. Most of the EU Countries that require a sworn translation
- Power of Attorney (proxy) with regard to the assignment to act as authorised or fiscal representative (accountant).
- Security deposit (bank or cash guarantee) if you decide to appoint a fiscal representative and to benefit from the VAT deferral facility at importation (‘no cash out’).
Register for VAT One Stop Shop (OSS)
A number of important amendments have been made to the Value-Added Tax (VAT) Directive to simplify VAT obligations as regards ecommerce activities. These changes will enter into force from 1 July 2021.
These amendments will significantly change the way VAT operates for cross-border business-to-consumer (B2C) ecommerce activities in the European Union (EU).
The main changes that will enter into force from 1 July 2021 are as follows:
- Extension of the VAT Mini One Stop Shop (MOSS) to a One Stop Shop (OSS)
- The treatment of Online Marketplaces and Platforms as deemed suppliers for certain transactions
- Introduction of a new Import One Stop Shop (IOSS)
- Introduction of Special Arrangements for certain imports of goods.
Union scheme registration
Where a business registers for the Union scheme. It must declare and pay all EU VAT due on all supplies covered by the Union scheme.
A taxable person currently registered for the Union scheme under MOSS. It will not need to register for the expanded Union scheme under OSS. Their registration will migrate to the new OSS. It should be noted that, once registered for the Union scheme, all supplies within the scope of that scheme must declare through the scheme. This includes registrations which have migrated from MOSS to the OSS.
A supplier established in any EU business can register for the Union scheme through the VAT OSS section in ELSTER.
A non-EU established supplier can register in tax office website for the Union scheme using the non-Union registration portal.
Where a non-EU established supplier has already registered for another scheme under the OSS in one tax office. Their registration for this scheme can complete through the VAT OSS section in ELSTER.
Such as, A non-EU established supplier can only register in German for the Union scheme where they are making intra-Community distances sales of goods from German.
Non-Union scheme registration
Taxable persons who register for the non-Union scheme will able to pay EU VAT in a single Member State. This registration can use in respect of all B2C supplies of services made to consumers across the EU.
The use of the non-Union scheme is optional.
A taxable person required to be VAT registered in the EU for supplies not covered by the scheme. It can still opt to apply the scheme to supplies of B2C services.
A taxable person who opts to register in German for the non-Union scheme must register through the non-Union OSS registration portal.
Where a non-EU established supplier has already registered for another scheme under the OSS in German. Their registration for this scheme can be completed through the VAT OSS section in ELSTER.
A taxable person currently registered for the non-Union scheme under MOSS will not need to register for the expanded non-Union scheme under OSS. Their registration will automatically migrate to the new OSS. VAT due on Telecommunications, Broadcasting and Electronic (TBE) supplied services can continue to account for using the extended non-Union scheme.
Import One Stop Shop (IOSS) registration
The IOSS can be used by both suppliers established in the EU and by suppliers who have no establishment, or fixed establishment, in the EU.
EU suppliers can register directly for the IOSS in their own Member State. However, non-EU suppliers will need to appoint an EU established intermediary to avail of the IOSS.
A supplier established in German can register for the IOSS through the VAT OSS section in their ELSTER account.