EU and UK VAT, registered and filed for you

The letter you do not want to open

Picture an envelope from a tax office in another country. The letter inside is in a language you cannot read, and it asks about VAT on stock you sent to a warehouse there months ago.

The rules behind a letter like that are short:

• Stock in the EU. The European Commission says a business that holds stock in an EU country will normally have to register for VAT there.
• Sales in the UK from abroad. If your business is based outside the UK and you supply goods there, you must register for UK VAT, whatever your turnover.
• The marketplace exemption. GOV.UK says that if your only UK sales are of UK stock sold to consumers on an online marketplace, you can apply for exemption instead.
• Late registration. You pay VAT on every sale since the date you should have registered, and you might pay a penalty.

When a seller needs a VAT number

Find the line that matches your shop. Each line follows its official source, and you will find the links at the foot of this page.

VAT, OSS and IOSS: when each applies

	What the official source says	Source
Stock in an EU country	You keep stock in an EU country where your company is not registered. The European Commission’s guidance says a business that holds stock in an EU country will normally be required to register for VAT there.	European Commission: Explanatory Notes on VAT e-commerce rules, section 3.5
Stock in the UK	A business based outside the UK that supplies goods there must register for UK VAT, whatever its turnover. If all your UK sales are of UK stock sold to consumers on a marketplace, the marketplace accounts for the VAT and you can ask HMRC for exemption instead.	GOV.UK: Register for VAT, when to register and exemption from registration
Shipping to UK shoppers from abroad	If you ship from abroad direct to consumers in Great Britain, you charge UK VAT at the point of sale on consignments worth £135 or less, and you register for VAT to do so. Excise goods are excluded. Sales through an online marketplace follow different rules.	GOV.UK: VAT and overseas goods sold directly to customers in the UK
EU company shipping to other EU countries	If you ship from your home EU country to shoppers in other EU countries, VAT is due where the goods arrive once those sales pass €10,000 a year. The optional OSS scheme lets you declare that VAT in one quarterly return.	European Commission: One Stop Shop
Shipping from EU stock across borders	If you ship from EU stock to shoppers in other EU countries, the optional OSS scheme lets you declare the VAT on those sales in one quarterly return. Without it, you would have to register in each EU country where you have customers.	European Commission: One Stop Shop
Shipping to EU shoppers from outside the EU	If you ship to EU shoppers from outside the EU, the optional IOSS scheme lets you collect VAT at the sale on consignments worth €150 or less (not excise goods); the import is then exempt from VAT. On marketplace sales, the marketplace accounts for that VAT.	European Commission: Explanatory Notes on VAT e-commerce rules, sections 2.1 and 4.2

The five-question checker shows which of these rules your own answers trigger.

What you get

Your 1-year VAT package includes:

• VAT registration, or a transfer of a number you already hold
• 12 months of VAT returns, filed for you
• A fiscal representative, if your case needs one
• Unlimited transactions
• Support by email, phone and Zoom
• Your own account manager

VATAi lists VAT registration and filing in 19 countries. In Europe: United Kingdom, Germany, France, Italy, Spain, Czech Republic, Netherlands, Austria, Poland, Belgium, Ireland, Switzerland, Sweden. Elsewhere: Saudi Arabia, United Arab Emirates, Mexico, Japan, Australia, Canada.

What it costs

The package covers a full year of VAT work. The price section lists each service on its own.

VAT package

Service	Price
VAT compliance package	from €300/year

How we handle it

VAT+ is powered by VATAi. Our tax specialists handle your registrations and file your returns.

You deal with us from the first call to the last report:

• We confirm what you need.
• We give you a fixed price.
• We open your account and stay your contact.

We are not tax advisers, and this page is not tax or legal advice. A specialist checks your own case on the first call.

• VATAi reports 10,000+ customers.
• VATAi reports API integrations with the tax authorities of the UK, Germany, France, Italy and Spain.
• Amazon’s Service Provider Network lists eVATmaster, VATAi’s parent company.