​Cross-border VAT within the EU



Selling to businesses

  • Selling goods to another business and these goods are sent to another EU country, you do not charge VAT - if the customer has a valid VAT number - Check if your customer has a VAT number - You may still deduct the VAT you yourself have paid on your related expenses (goods/services bought in specifically to make those sales).
    If the customer does not have a valid VAT number, you must normally charge VAT on the sale at the rate applicable in your country.
  • Selling services to businesses based in another EU country you don't usually need to charge your customers VAT. Your customers will pay VAT on the services received at the applicable rate in their country (using the reverse charge procedure). You may still deduct the VAT that you paid on related expenses, such as for goods or services purchased specifically to make those sales.

Selling to consumers
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  • Selling goods and send them to consumers in another EU country, you need to register there and charge VAT at the rate applicable in that country - unless the total value of your sales to that country in the year falls below the limit set by the country (EUR 35 000 or EUR 100 000). Check the country - ​Note: If you are selling excise products or new means of transport (car, boat or aircraft), there are special rules.
  • Selling services to the final consumer in another EU country, you must usually charge your customers VAT at the rate that applies in your country, except for telecommunications, broadcasting and electronic services, which are always taxed customer's country (where a private person has a permanent address or usually resides, or where a non-taxable person is established).
Buying

If you buy and receive goods for business purposes from another EU country, you must account for the VAT on the transaction as if you had sold the goods yourself, at the applicable rate in your country.

Normally, you will later be able to deduct this amount.

Note: There are several important exceptions to these basic rules.


​Cross-border VAT outside the EU

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  • Selling  goods to customers outside the EU, you do not charge VAT, though you may still deduct the VAT you yourself have paid on your related expenses (goods/services bought in specifically to make those sales).
  • Buying goods for the purposes of your business from a supplier based outside the EU, you must generally pay VAT at the point of import (and may deduct this in your next VAT return if you make taxed sales).