In order to import goods into the European Union, each supplier must obtain an EORI number delivered by the customs authorities of the first European country where imports are made.
VAT on BTE supplies provided to private consumers is chargeable in the State where the consumer is situated. Suppliers can register to the MOSS in order to be compliant.
Many online marketplaces like ebay and Amazon are asking their clients for their VAT number in the respective country, so a local registration is needed for companies, in order to access this sales channel.
Does your company have employees, a liaison office, a branch in a foreign country or wants to set up a subsidiary in a foreign country? Local TRA members – accountants, lawyers or tax advisors – can help!