Online Sellers

Online sellers – VAT registration

Many companies are using the possibility to sale their assortment of goods over the internet. The online sellers are selling consumable goods like clothing, toys, electronic devices, books or similar goods over own online shops, over Amazon and ebay or other online platforms. The so called e-commerce has developed to a popular distribution channel and many individuals are using the convenient way of purchasing goods over the smartphone, tablet or PC.

Online selling providers are asking for VAT ID number

Many online selling providers like ebay and Amazon are asking their clients for their VAT number in the respective country and will not sign any contract without the VAT number.

Sample cases of VAT obligation in other countries

Usually the online seller is issuing the invoices to their private clients with the VAT of their registered country, but there are mainly two cases or a scenario of a combination of both with a VAT registration obligation in other countries.

VAT registration case 1: If a company has exceeded the distance selling threshold to other EU countries, a VAT registration in the country of the individuals is obliged

VAT registration case 2: The distance selling company has a warehouse in the other EU country; mainly Amazon warehouses (called FBA – Fulfillment by Amazon; available in many EU countries like Germany, Italy or France)

VAT Services for Online Sellers

The TRA members can provide online sellers with the following services:

  • VAT registration of an online seller
  • VAT representation of an online seller the local tax authorities
  • Application for a national VAT ID number for an online seller
  • Application for a customs registration (EORI number) Find Out More
  • Preparation of the monthly, quarterly or annual VAT returns
  • Preparation of EC sales list
  • Preparation of other reports that may be required (e.g. INTRASTAT)
  • Claims for VAT refunds
  • Review of incoming and outgoing invoices according to national VAT rules to avoid tax risks
  • Review of VAT assessment notes
  • Handling correspondence with the national tax authorities and other financial authorities
  • VAT consulting regarding exemption rules, payments, tax rates etc.
  • In the case of problems, handling objections and legal claims

Send Enquiry through the contact form or via e-mail to  contact@tra.org and an expert will respond shortly.

©TRA – Tax Representative Alliance