If you are an online seller selling to customers based in other countries, the chances are that you should be charging VAT or the equivalent sales tax of the customers country.
There are many different variants of how you might be selling to customers abroad - either direct shipping, through marketplaces, fulfillment by Amazon (FBA), third party warehouses etc. There are a few key things that you need to be aware of to make sure that you are VAT compliant in other EU countries.
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Putting into practice the EU Single Market
The Member States, as part of the implementation of the Single Market in the EU, agreed to various simplifying measures. Very crucially, all duties and taxes on goods imported / exported between European Union countries were removed. So from a VAT perspective, these are not classified as imports and exports, but as ‘Intra-community Acquisitions’ and ‘Intra-community Dispatches’.
There is very precise legislation which governs these intra-EU sales and purchases, and even the movement of a company’s own goods between the EU Member States. Generally, reverse charge rules should be applied and there is less administration involved in ‘Acquisitions’ and ‘Dispatches’ to and from other EU Member States, compared with countries in the rest of the world.