VAT registrations and VAT compliance
Single point of contact for EU VAT registrations and compliance
Together with our network of local VAT experts, we can assist with VAT registrations and VAT compliance in any EU Member State.
As we have a broad expertise in-house we can assist with other VAT and customs related questions as well.
VAT registrations (key points)
VAT compliance (key points)
E-commerce and VAT
left before the entry into force of the new VAT rules on E-commerce
VAT registrations as a non-established taxpayer
If your company supplies goods or services that are taxable for VAT in another member state a VAT registration might be required even in the absence of local presence. Also purchases can trigger the obligation to register for VAT. The requirement to register will differ per member state depending on the national VAT legislation (a.o. implementation of local reverse charge rules).
A VAT registration can be triggered - amongst others - by the following supplies:
- A domestic supply of goods: goods are not moved or moved within the same member state
- Supply chains: subsequent supplies with only one transport from the first to the last party in the chain. As only one supply qualifies as a moved supply it is key to allocate the transport. The supplies prior to the “moved supply” qualify as domestic supplies in the ship from. The supplies after the “moved supply” qualify as domestic supplies in the ship to. Both the domestic supplies and the moved supply can trigger an obligation to register for VAT.
- An intra-community supply: sale whereby goods are shipped from one member state to another and invoiced to a taxable person
- An intra-community acquisition: purchase of goods shipped from another member state than the member state of arrival
- An import of goods followed by a supply or service
- A transfer of own goods: a physical movement of own goods from one member state to another when no simplifications can apply.
- Distance sales: B2C sales of goods to other member states where the suppliers intervenes in the transport
- Supplies with installation located in another member state than your country of establishment
- Services related to immovable goods located in another member state than your country of establishment
- Construction services related to immovable goods located in another member state than your country of establishment
- Telecom, broadcasting or electronic services to non-taxable customers in another member state than your country of establishment
VAT registration checks
We developed a number of tests for certain common scenarios that you can access via the below link. By completing the questions you will find out the VAT obligations in just a few minutes.
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