Industry-specific VAT guides

eCommerce continues to grow at a phenomenal pace, and business involved in this sector should carefully consider when and where EU VAT obligations will arise for them.

Non-EU businesses selling to EU customers may face many VAT obligations depending on the nature of their transactions. Advice should be sought to ensure compliance and efficiency.

A huge number of businesses now use FBA to sell across Europe. In most cases, the business retains legal title to the goods and subsequently numerous VAT registration obligations may arise.

If business incur VAT in a country but are not obliged to VAT register there, stand alone submissions can be made to recover this VAT. Strict conditions apply to these claims.

Following rule changes, many B2C supplies made digitally are now subject to local VAT in the customer's location. Suppliers will generally need a single EU registration or multiple registrations.

The UK must currently abide by the EU VAT directive, however once they leave the EU, they are free to use their own individual legislation. Any changes will not come into effect for at least 2 years.

If you sell your products via Amazon, the fulfillment service you decide to use will impact your VAT obligations.

The GCC countries will implement VAT,starting in 2018

There are 4 distinct ways to sell your products on Amazon, each with a different VAT compliance implication. Here we explain each option and the issues for sellers to consider