Feb 15, 2017

B2C sales: be aware of local VAT obligations!


The last years, a lot of countries outside the EU changed their VAT rules and introduced obligations to register for VAT in that country. 

Supplying goods and/or services to consumers in other countries may lead to local VAT obligations. The last years, a lot of countries outside the EU changed their VAT rules and introduced obligations to register for VAT in that country. Very often, a local VAT representative needs to be appointed. Sometimes a threshold applies, but this is no common practice. For instance, in Serbia such obligation was introduced in the end of 2016, without any thresholds.

Within the EU, the rules for B2C sales and supplies are subject to changes as well. For electronic services to non-businesses local VAT is due since 2015, without any thresholds. This VAT can be applied for in a special VAT return in the home country (MOSS-return) of the supplier. The European Commission is however planning on further changes of the VAT rules, especially for web shop supplies to non-businesses. These rules should already be applicable as from 2018, so you’d rather be prepared! If you want to know more about this, please contact us!

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