International tax and customs advice

If you supply goods or services to customers in other EU countries, registering for VAT is not always needed. Deliveries to VAT-registered businesses within the EU are usually zero-rated, provided you have a valid customer VAT number and proof of the delivery. For sales to consumers, threshold amounts for each country may apply - once you exceed the threshold, you may have to register for VAT in that country and use local VAT rates.

Also, providing services involving real estate or carrying out assembly/installation services may require VAT registration abroad. In addition, special arrangements such as the One Stop Shop (OSS) may apply, which allows you to file VAT returns for cross-border e-commerce through a single portal.

For digital services provided to consumers within the EU, VAT is levied in the country of the consumer. This means that, as a supplier, you must apply the VAT rates relevant in the country of the customer. To manage this obligation efficiently, you can use the One Stop Shop (OSS), which allows you to submit VAT returns for digital services in multiple EU countries through a single portal.

The EU offers the free movement of goods, which means there are no customs formalities when importing or exporting between member states. However, companies must observe customs formalities when importing from or exporting to countries outside the EU.

This includes filing customs declarations, paying import duties and VAT, and complying with specific product regulations. It is also important to check whether tariff preferences apply, for example, based on trade agreements or the origin of the goods. Managing these formalities correctly is essential to avoid delays, additional costs and legal implications.