Sell to the EU the Simple Way
Three Steps to Selling in the EU
Your VAT responsibilities depend on the location of your products at point of sale, their value, and the method of sale.
Determine Your VAT Obligation
Your VAT responsibilities depend on the location of your products at point of sale, their value, and the method of sale. Take our 30-second quiz to discover the registration type you may require.
Adjust Your Prices
In Europe, VAT is included in the displayed price. Since each EU Member State sets its own VAT rates, you will need to modify your pricing to align with your customers’ locations.
Obtain an EORI Number
If you are bringing goods into the UK or EU, you must obtain an EORI number. This identifies you as the importer and is required for all customs declarations.
Which EU VAT Registration Is Right for You?
In 2021, the EU launched several initiatives to streamline VAT for ecommerce sellers, introducing the One Stop Shop schemes and eliminating distance selling thresholds.
Union One Stop Shop
Designed for EU-based businesses selling goods to other EU countries. Register once in your home country and file a single return to report VAT on all EU-wide cross-border sales.
Non-Union One Stop Shop
If your business operates outside the EU and you are offering services to EU customers, register for Non-Union OSS. This includes digital products such as eBooks and downloadable content.
Import One Stop Shop
If you are importing low-value goods (≤ EUR 150) into the EU, IOSS allows you to report applicable B2C sales with a single monthly return, collecting VAT at point of sale.
EU VAT FAQs
Should I charge VAT to EU customers?
It depends on your customer’s location and where your business is registered. For B2B transactions, you do not charge VAT if your customer holds a valid EU VAT number. B2C sales typically incur VAT unless the product is zero-rated. Marketplace sellers on Amazon or eBay may have VAT collected on their behalf.
Can a UK business reclaim EU VAT?
Possibly. If you are registered for VAT or using one of the OSS schemes, you can reclaim output VAT on your return. If not registered, you may still be eligible for a refund via the 13th Directive — though it is a more complex process.
Am I required to pay VAT on imports?
Yes. Import VAT is generally charged when goods enter the EU or UK. It must be paid at customs unless you use a VAT deferment scheme or specific arrangements such as IOSS. If VAT registered, it may be possible to reclaim import VAT on your return.
How do I obtain an EU VAT number?
To acquire a VAT number in the EU, you must register in the EU country where you operate or store goods. The process, timeline, and requirements vary by country. We can advise on the correct country and manage the registration on your behalf.
Download the Guide, Free
Determining your VAT obligations can be complex. We have outlined the essential EU VAT information that ecommerce businesses need to get started — covering IOSS, OSS, DAP, DDP, and more.