VAT REGISTRATION

Companies with a working range spread across one or more countries in the European Union, are under certain circumstances obligated to acquire a VAT number in the country where they are trading or selling their goods. The requirements to register for a VAT number are set by the EU’s VAT Directive. However, there are differences in VAT registration procedures in each EU country. We are here to help you with these procedures so that you can focus entirely on building and running a successful business.

Companies with a working range spread across one or more countries in the European Union, are under certain circumstances obligated to acquire a VAT number in the country where they are trading or selling their goods.

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The requirements to register for a VAT number are set by the EU’s VAT Directive. However, there are differences in VAT registration procedures in each EU country. We are here to help you with these procedures so that you can focus entirely on building and running a successful business.

The duration of VAT registrations across EU may vary from one country to another, but generally the process takes from 2 to 4 weeks after we receive all the necessary documentations from our clients.

The duration of VAT registrations across EU may vary from one country to another, but generally the process takes from 2 to 4 weeks after we receive all the necessary documentations from our clients.

1. Online distance selling of goods

If you sell your goods to final consumers from other EU countries and you exceed the threshold for distance selling in one calendar year, which is set in this particular country, you must register for a VAT number.

Example: Let’s say you are a German company that is selling goods online to final consumers in the Netherlands. You issue invoices with the German VAT if the distance selling of goods in one calendar year does not exceed 100.000EUR (this is a representative example and that is the threshold for selling online goods in the Netherlands – more information regarding thresholds according to each country can be found in our VAT country guide lines – LINK). If you, as the German company, exceed this threshold, you have to register for VAT in the Netherlands. After you receive the VAT number in the Netherlands, you have to issue invoices with the Netherland VAT and file the Netherland VAT returns.

1. Online distance selling of goods

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If you sell your goods to final consumers from other EU countries and you exceed the threshold for distance selling in one calendar year, which is set in this particular country, you must register for a VAT number.

Example: Let’s say you are a German company that is selling goods online to final consumers in the Netherlands. You issue invoices with the German VAT if the distance selling of goods in one calendar year does not exceed 100.000EUR (this is a representative example and that is the threshold for selling online goods in the Netherlands – more information regarding thresholds according to each country can be found in our VAT country guide lines – LINK). If you, as the German company, exceed this threshold, you have to register for VAT in the Netherlands. After you receive the VAT number in the Netherlands, you have to issue invoices with the Netherland VAT and file the Netherland VAT returns.

2. Warehouse in another EU country

If you are supplying goods to final consumers from a warehouse that is located in another EU country (in the EU country where you store goods and you don’t have their VAT number), then you must apply for a VAT number before you start with the supply of goods.

Example: Let’s say you are a German company that has its goods stored in a warehouse in France. You sell your goods to French final consumers. You, as a German company, must register for a VAT number in France before your first supply from the warehouse in France. In this particular case distance sales VAT rules do not apply, because we are talking about a local supply in France and therefore the distance selling threshold in France is not important.

2. Warehouse in another EU country

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If you are supplying goods to final consumers from a warehouse that is located in another EU country (in the EU country where you store goods and you don’t have their VAT number), then you must apply for a VAT number before you start with the supply of goods.

Example: Let’s say you are a German company that has its goods stored in a warehouse in France. You sell your goods to French final consumers. You, as a German company, must register for a VAT number in France before your first supply from the warehouse in France. In this particular case distance sales VAT rules do not apply, because we are talking about a local supply in France and therefore the distance selling threshold in France is not important.

3. Services in connection to a real estate in a EU country

If you are an EU company that is providing services regarding real estate in another EU country, then registration for a VAT number in this country is obligatory (for example, services of estate agents and experts, and services for the preparation and coordination of construction works, such as the services of architects or firms providing on-site supervision).

Example: Let’s say you are an Austrian company that does construction work on a real estate in France (for example, you are changing the roof of a house). Construction works are ordered by the final consumer. Before you start work on the house, you have to register for a French VAT number and issue an invoice with the French VAT number.

3. Services in connection to a real estate in a EU country

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If you are an EU company that is providing services regarding real estate in another EU country, then registration for a VAT number in this country is obligatory (for example, services of estate agents and experts, and services for the preparation and coordination of construction works, such as the services of architects or firms providing on-site supervision).

Example: Let’s say you are an Austrian company that does construction work on a real estate in France (for example, you are changing the roof of a house). Construction works are ordered by the final consumer. Before you start work on the house, you have to register for a French VAT number and issue an invoice with the French VAT number.

4. Intra-community supply of goods form EU country A to a taxable person from EU country B

If you are supplying your goods from a warehouse located in an EU country A to a taxable person who is from an EU country B, then you must apply for a VAT number in the country where the warehouse is located – EU country A.

Example: Let’s say you are an Italian taxable person that has its goods stored in a rented warehouse in France. You are supplying your goods from France to your client who is a taxable person from Spain. Then, it is obligatory for you, as an Italian taxable person, to apply for a VAT number in France where your warehouse is.

4. Intra-community supply of goods form EU country A to a taxable person from EU country B

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If you are supplying your goods from a warehouse located in an EU country A to a taxable person who is from an EU country B, then you must apply for a VAT number in the country where the warehouse is located – EU country A.

Example: Let’s say you are an Italian taxable person that has its goods stored in a rented warehouse in France. You are supplying your goods from France to your client who is a taxable person from Spain. Then, it is obligatory for you, as an Italian taxable person, to apply for a VAT number in France where your warehouse is.

5. Intra-community acquisitions of goods from another EU country

If you acquire goods from a taxable person from another EU country to a warehouse that is located in an EU country that is neither in your country nor in the taxable person’s country, you have to apply for a VAT number in the EU country of the warehouse’s location.

Example: Let’s say you are a Polish taxable person and you’ve made a deal with a Dutch taxpayer to deliver goods in a German warehouse. You, as a Polish taxable person, have to apply for a VAT number in Germany where the goods will be delivered to.

5. Intra-community acquisitions of goods from another EU country

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If you acquire goods from a taxable person from another EU country to a warehouse that is located in an EU country that is neither in your country nor in the taxable person’s country, you have to apply for a VAT number in the EU country of the warehouse’s location.

Example: Let’s say you are a Polish taxable person and you’ve made a deal with a Dutch taxpayer to deliver goods in a German warehouse. You, as a Polish taxable person, have to apply for a VAT number in Germany where the goods will be delivered to.

6. Export of goods to non-EU countries 

If you are exporting your goods from an EU country that is not where your company is located to a country which is not a member of the EU, it is obligatory to register for a VAT number in the country of the export of goods.

Example: Let’s say you are a Spanish taxable person that is exporting goods from Austria to Switzerland. Although the transaction alone is not taxed in the EU, it is still obligatory to register for a VAT number in Austria.

6. Export of goods to non-EU countries 

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If you are exporting your goods from an EU country that is not where your company is located to a country which is not a member of the EU, it is obligatory to register for a VAT number in the country of the export of goods.

Example: Let’s say you are a Spanish taxable person that is exporting goods from Austria to Switzerland. Although the transaction alone is not taxed in the EU, it is still obligatory to register for a VAT number in Austria.

You would like to apply for a VAT number in a EU country. What now? Provide us with the necessary documents and we can start a VAT registration procedure right away. In general, we need the following documents:

  • Founding certificates of the company (incorporation documents)
  • Company’s register extract of the foreign company
  • Current confirmation from the foreign tax authority about the company’s tax registration in that country
  • Presentation of planned business activities in Slovenia (a contract or a preliminary contract or other evidence, from which it is evident what type of business activities the foreign company intends to perform in Slovenia)
  • The authority granting ANOVA to be the tax representative for the Slovenian tax authorities

You would like to apply for a VAT number in a EU country. What now? Provide us with the necessary documents and we can start a VAT registration procedure right away. In general, we need the following documents:

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  • Founding certificates of the company (incorporation documents)
  • Company’s register extract of the foreign company
  • Current confirmation from the foreign tax authority about the company’s tax registration in that country
  • Presentation of planned business activities in Slovenia (a contract or a preliminary contract or other evidence, from which it is evident what type of business activities the foreign company intends to perform in Slovenia)
  • The authority granting ANOVA to be the tax representative for the Slovenian tax authorities

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Subvencija je bila pridobljena za Vavčer za digitalni marketing.

Naložbo – izdelavo spletne strani – sofinancirata Republika Slovenija in Evropska unija iz Evropskega sklada za regionalni razvoj.

Subvencija je bila pridobljena za Vavčer za digitalni marketing.

Naložbo – izdelavo spletne strani – sofinancirata Republika Slovenija in Evropska unija iz Evropskega sklada za regionalni razvoj.