VAT treatment abroad
For supplying goods abroad, the VAT rules may be applied differently in each EU country. It depends on the country and the VAT status of the customer.
Please note!
The information on this page only applies to EU-based partners.
For all activities across borders, we advise you conduct proper research and inform yourself about other local rules and obligations.
Selling to business customers in another country
It is not possible to sell across borders to a customer with a business account. However, it may happen that a business customer orders from a private account with you and then wants an invoice. This is then also considered an intra-community supply of goods. Under certain conditions, the 0% rate and administrative requirements may apply. You can find more information about this on the Tax and Customs Administration’s website.
Selling to private customers in another country
For supplies where goods are sent to a private customer in another EU country, different rules apply. For these sales, in principle, the foreign VAT rate must be calculated, and the VAT return must be filed in that country, unless the sales are below the applicable threshold. As an entrepreneur, you are obliged to investigate how much revenue you make per country, keep a record of this in your administration and register your company abroad for VAT purposes if you exceed the threshold for distance sales. More information on this can be found on the Tax and Customs Administration’s website.
Read more about the level of threshold amounts per EU country.