This package is required for Online Sellers who are established out with the EU and require to complete VAT compliance service in the EU. It is necessary to appoint, in some EU countries a fiscal representative. Please contact our relevant country advisors.
The use of the ‘PAN-EU 7 (non-EU)’ package is possible after obtaining registration in all countries.
All Prices exclude VAT.
|The following services are charged in the ‘PAN-EU 7 (non-EU)’ Plan according to the effective expenses:||Hourly Rate:||Remark:|
|Immediate communications with local tax authorities via our experienced tax consultants||EUR 150,– / hour||If necessary in the case of tax audits or necessary correspondence for late payments / tax penalties, etc.|
All Prices exclude VAT.
All our service packages include all the services required to comply with legal requirements in the respective countries. However, the service packages also contain many included services which we consider to be a matter of course for a professional service. Please find our included services in our service overview:
Online retailers based outside of the EU who are using Fulfillment by Amazon (‘FBA’) face differing obligations to those resident within one of the 28 states of the European Union. The good news is that they can still sell to consumers without forming a company in the EU, but they will still need to register for VAT in the countries where they are selling.
The exact requirements for non-EU FBA retailer depend on where the goods are being dispatched from when a customer makes an online order.
Goods outside of the EU – If the goods are held at the non-EU seller’s location, then the goods have to first clear through EU customs. The seller can do this when the goods arrive at an EU country for the first time. They can pay the import VAT and customs duty to bring the goods into the EU for onward delivery to their customer. If the seller wants to reclaim the import VAT, then they must VAT register in the country where the goods are being cleared. Otherwise, the seller must absorb the import VAT as a cost, as well as the import duty.
Alternatively, the non-EU seller can force their customer to settle the import VAT and customs duty. Typically the delivery agent will charge the customer this amount before they hand over the goods. Whilst simple, this does often deter customers from repeat business with sellers.
Goods inside the EU – If a non-EU seller want to hold stocks of goods in the EU at an Amazon warehouse, this will require a VAT registration in the country of the warehouse. The seller can then use this number to sell the goods to EU consumers. Once the seller exceeds the distance selling thresholds, they will have to register in more EU countries.
Companies with their official seat outside of the European Union that perform activities subject to VAT tax in one of the EU Member States are obligated to appoint a tax representative.
Here is a list of taxable activities:
If you perform one of the business operations listed above, you are probably obligated to make registration for VAT purposes in a given member state.
To this end you should appoint a tax representative who will undertakes all administrative formalities for you. The appointment of tax representative is the condition for granting a local VAT number in a given EU Member State.
WHAT ARE THE TASKS OF A TAX REPRESENTATIVE?