Which VAT registrations do you need to sell in Europe?

They depend on how you deliver the goods to German customers. With stock in Germany, you need a German VAT registration from the first sale. The sale is taxed where the goods are when the transport begins. The EU small business scheme is for businesses established in the EU. For parcels shipped from outside the EU in consignments up to €150, you can use the EU import VAT scheme for these parcels (IOSS). You use it through an intermediary established in the EU and report the German VAT in one monthly return. Above €150, import VAT is due at import.

For parcels shipped from Australia, one registration can be enough for both countries. This is the EU import VAT scheme for parcels up to €150 (IOSS). You then report the VAT of France and Spain in one monthly return. A seller established outside the EU uses the IOSS through an intermediary established in the EU. Some countries have an EU agreement on mutual assistance for the recovery of VAT, such as Norway. A seller established there can register directly for goods sent from that country. For consignments above €150, and for parcels outside the IOSS, import VAT is due at import. With stock in France or Spain, you need a VAT registration in that country.

For services to consumers in the EU, a business established outside the EU uses the non-Union scheme. It can choose any member state as its member state of identification. It charges the VAT of each customer country from the first sale and files one quarterly return there. For services to businesses in the EU, the reverse charge applies, and the business customer reports the VAT. For goods sold from stock in the EU to consumers in other EU countries, the business uses the Union scheme. It uses this scheme in the member state where the transport of the goods begins.

You need a VAT number in the country where you keep stock. If you keep stock in the Netherlands, you need a Dutch VAT number. A company from outside the EU can register with the Dutch Tax Administration directly. For the Article 23 licence, it needs a fiscal representative. If you sell services to businesses only, the reverse charge usually applies. The customer then reports the VAT in its own country.

It is one quarterly VAT return for all your sales to consumers in other EU countries. A company established in one EU country charges the VAT of the customer's country once those sales pass 10,000 euros a year. A company from outside the EU charges the customer's VAT from the first sale. With the OSS, you report all of these sales in one return.

It is a Dutch licence for importers. The importer declares the import VAT in the VAT return and skips the payment at the border. The importer deducts it on the same form. A company outside the Netherlands gets the licence through a fiscal representative, or through its own Dutch BV.