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VAT is a tax added to the price of most goods and services sold in the EU. This tax is collected from customers and then passed on by the seller to the national tax authorities.

A non-resident seller will be required to register for VAT in any EU country which they import goods into, or store goods in.

Pan-European FBA sellers will initially have to VAT register in the following countries:

Click on the above countries for individual country information.

The Czech Republic, Germany and the UK will allow sellers to register directly with the national tax authorities. Sellers also have the option to appoint a VAT agent to take care of the registration and compliance on their behalf.

France, Italy, Spain and Poland require sellers to appoint a local Fiscal Representative to act in each country. The Fiscal Representative must apply for the VAT registration and file the periodic returns on behalf of the seller.

A Fiscal Representative will be made jointly liable with the seller for any VAT due to the national tax authorities. It is therefore normal practice for a Fiscal Representative to ask sellers to provide a bank guarantee or cash deposit to protect themselves in case a seller fails to meet their payment obligations.

An EU established business does not have to appoint a Fiscal Representative. Because of this, some non-EU entities have established an EU subsidiary to use for these purposes, principally to avoid providing bank guarantees and deposits.  However, unless the value of sales is substantial, typically in the millions of pounds, the costs of creating and maintaining a subsidiary will normally exceed the benefits. This can be done at any time in the future if sales increase.

Once VAT registered via the ways mentioned above, sellers have to file periodic VAT and statistical returns to each of the national tax authorities and remit any VAT collected from customers. They can however reclaim any VAT paid at import or on any local costs they incur.

Once setup with the required VAT numbers, Pan-European FBA sellers can still sell to other EU countries where they are not VAT registered.  They only need further VAT numbers if they hit an annual sales threshold of € 35,000 or € 100,000 in Luxembourg or the Netherlands.

Below is a guide to the VAT registration thresholds of countries in the EU outside of the FBA programme, so you can see when extra VAT numbers are needed.

Distance Sales VAT Registration Thresholds

€ 100,000 or local equivalent

  • Luxembourg
  • Netherlands

€ 35,000 or local equivalent

  • Austria
  • Belgium
  • Bulgaria
  • Cyprus
  • Denmark
  • Estonia
  • Finland
  • Greece
  • Hungary
  • Ireland
  • Latvia
  • Lithuania
  • Malta
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Sweden

What will this cost using Fiscal Solutions?

There is an initial, one-off fee of £1,950 for obtaining a VAT and import (EORI) number in all seven countries.

Each return filed to national tax authorities will be charged at £50 per submission.

On a monthly basis sellers need to complete and send us a simple schedule showing transactions in each country and the value of the goods moved between each country.  We will then complete and submit all VAT and statistical returns and will notify you how to pay the VAT collected from customers directly to the national tax authorities.

Contact us

If you are ready to join the FBA programme and start trading in the EU, complete the form and one of our specialists will be in touch.

Why use Fiscal Solutions?

  • Multi-lingual specialists
  • Comprehensive end-to-end service
  • Processed 8,500 returns in the past 12 months
  • Team experience of 46 years
  • Director experience of over 40 years
  • Industry qualifications from the AAT, ACCA and the Chartered Institute of Taxation

Country VAT information overview

Below is an overview of the VAT registration and Fiscal representation status of each country in the EU FBA.

Czech Republic

  • Standard VAT Rate – 21%
  • Fiscal Representative Required? – No
  • Bank Guarantee / Deposit required? – No
  • Standard VAT Return Period –  Monthly
  • Additional Annual Return – No
  • VAT return and payment due – 25th of the following month
  • Movement of goods listing – Monthly by 25th
  • Expected Annual Compliance fees from Fiscal Solutions – £ 1,200

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France

  • Standard VAT Rate – 20%
  • Fiscal Representative Required? – Yes
  • Bank Guarantee / Deposit required? – Yes
  • Standard VAT Return Period –  Monthly
  • Additional Annual Return – No
  • VAT return and payment due – 24th of the following month
  • Movement of goods listing – Monthly by 10th
  • Expected Annual Compliance fees from Fiscal Solutions – £ 1,200

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Germany

  • Standard VAT Rate – 19%
  • Fiscal Representative Required? – No
  • Bank Guarantee / Deposit required? – No
  • Standard VAT Return Period –  Monthly
  • Additional Annual Return – Yes
  • VAT return and payment due – 10th of the following month
  • Movement of goods listing – Monthly by 10th
  • Expected Annual Compliance fees from Fiscal Solutions – £ 1,250

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Italy

  • Standard VAT Rate – 22%
  • Fiscal Representative Required? – Yes
  • Bank Guarantee / Deposit required? – Yes
  • Standard VAT Return Period –  Quarterly
  • Additional Annual Return – Yes
  • VAT return and payment due – End of the following month / Pay monthly
  • Movement of goods listing – Quarterly by 10th
  • Expected Annual Compliance fees from Fiscal Solutions – £ 450

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Spain

  • Standard VAT Rate – 21%
  • Fiscal Representative Required? – Yes
  • Bank Guarantee / Deposit required? – Yes
  • Standard VAT Return Period –  Quarterly
  • Additional Annual Return – Yes
  • VAT return and payment due – 20th of the following month
  • Movement of goods listing – Quarterly by 10th
  • Expected Annual Compliance fees from Fiscal Solutions – £ 450

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Poland

  • Standard VAT Rate – 23%
  • Fiscal Representative Required? – Yes
  • Bank Guarantee / Deposit required? – Yes
  • Standard VAT Return Period –  Monthly
  • Additional Annual Return – No
  • VAT return and payment due – 25th of the following month
  • Movement of goods listing – Monthly by 25th
  • Expected Annual Compliance fees from Fiscal Solutions – £ 1,200

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UK

  • Standard VAT Rate – 20%
  • Fiscal Representative Required? – No
  • Bank Guarantee / Deposit required? – No
  • Standard VAT Return Period –  Quarterly
  • Additional Annual Return – No
  • VAT return and payment due – End of the following month
  • Movement of goods listing – Monthly by 10th
  • Expected Annual Compliance fees from Fiscal Solutions – £ 800

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