I am a seller based outside the EU selling goods through a marketplace. How do these changes impact me?

Under the rules updated in July 2021, the marketplaces are responsible for collecting and reporting VAT when they facilitate:

• Import of goods below EUR 150 

• Sales of goods from one EU country to another 

• Sales of goods within one EU country

For any other transactions (eg imports above EUR 150 or movement of stock between warehouses) you remain responsible for collecting and reporting of VAT.

You can use the IOSS or OSS schemes to simplify your obligations for B2C sales or use standard VAT registrations and file VAT returns under these registrations.