If your business is based in the EU, you have different VAT obligations depending where you buy from or sell to, and if you are trading in goods or services.
For example, if you sell a product to an EU-VAT registered business operating in another EU country, you don't charge VAT on that sale. If the same product is sold to the final consumer within the EU, you may need to charge VAT at the rate applicable in their country.
Find out more about the rules that affect you by using the options below.
I want to find out more about cross-border VAT
- Within the EU
- Outside the EU
- when selling goods to another business
- when selling goods to the final consumer
- when selling services to another business
- when I selling services to the final consumer
- when buying goods
- when buying services
- when selling goods
- when selling services
- when buying goods
- when buying services
Selling goods to businesses based in another EU country
If you sell goods to a business and these goods are sent to another EU country, you do not charge VAT if the customer has a valid EU VAT number.
- Check if your customer has an EU VAT number
You may still deduct the VAT that you paid on related expenses, such as for goods or services purchased specifically to make those sales.
If your customer doesn't have a valid EU VAT number, you should usually charge VAT on the sale at the rate applicable in your country.
Warning
Be aware that there are several important exceptions to the rules.
Selling goods to the final consumer in another EU country
A VAT threshold of EUR 10 000 applies to distance sales for customers in the EU. Below this amount, TBE (telecommunications, broadcasting and electronic) services and distance sales of goods in the EU may be subject to VAT in the EU country where the taxable person is established.
If you are an online seller, including on online marketplaces and platforms, you can register in one EU country for the declaration and payment of VAT on all distance sales of goods and cross-border supplies of services to customers in the EU.
Warning
Be aware that there are several important exceptions to the rules.
In addition, there are special rules if you are selling excise goods or new means of transport, such as cars,boats or aircraft.
Selling services to businesses based in another EU country
If you sell services to businesses based in another EU country you don't usually need to charge your customers VAT. Your customers will pay VAT on the services received at the applicable rate in their country (using the reverse charge procedure).
You may still deduct the VAT that you paid on related expenses, such as for goods or services purchased specifically to make those sales.
Warning
Be aware that there are several important exceptions to the rules.
Selling services to the final consumer in another EU country
You must usually charge your customers VAT at the rate that applies in your country, except for telecommunications, broadcasting and electronic services, which are always taxed in thecustomer's country (where a private person has a permanent address or usually resides, or where a non-taxable person is established).
Warning
Be aware that there are several important exceptions to the rules.
Buying goods from another EU country
If you buy and receive goods for business purposes from another EU country, you must declare and pay VAT on the transaction as if you had sold the goods yourself, at the applicable rate in your country.
You can usually deduct this amount later on when you make your VAT declaration.
Warning
Be aware that there are several important exceptions to the rules.
Buying services from another EU country
If you buy and receive services for business purposes from another EU country, you must declare and pay VAT on the transaction as if you had sold the services yourself, at the applicable rate in your country (using the reverse charge procedure).
You can usually deduct this amount later on when you make your VAT declaration.
Warning
Be aware that there are several important exceptions to the rules.
These VAT rules must be applied throughout the EU, however the rules don't apply to the following territories belonging to or linked with member countries.
Special territories
- The Åland Islands
- The French Overseas Departments fr
- The territory of Büsingen
- The island of Heligoland
- Mount Athos
- Campione d'Italia
- The Italian waters of Lake Lugano
- Livigno
- The Canary Islands
- Ceuta
- Melilla
Be aware that the EU VAT rules do apply to the following places outside the EU:
- Monaco
Selling goods to customers outside the EU
If you sell goods to customers outside the EU, you do not charge VAT. However, you may still deduct the VAT that you paid on related expenses, such as for goods or services purchased specifically to make those sales.
Selling services to customers outside the EU
If you provide services to customers outside the EU, you usually do not charge VAT. However, if the service is used in another EU country, that country can decide to charge the VAT.
You may still deduct the VAT that you paid on related expenses, such as for goods or services purchased specifically to make those sales.
Buying goods from outside the EU
If you buy goods for business use from a supplier based outside the EU, you must generally pay VAT at the point of import. Open as an external link
If you make taxed sales, you can usually deduct this amount later on when you make your VAT declaration.
Buying services from outside the EU
If you receive services for business purposes from a supplier based outside the EU, you should usually pay VAT at the applicable rate in your country, as if you had supplied the service yourself (using the reverse charge procedure).
You can usually deduct this amount later on when you make your VAT declaration.
