EU Tax registration

As of July 1st 2021, the VAT rules on cross-border B2C (business-to-consumer) e-commerce activities within the EU have changed.

These changes affect the whole e-commerce supply chain, from online sellers and marketplaces/platforms (electronic interface) both inside and outside the EU, to postal operators and couriers, customs, and tax administrations, right through to your consumers.

If your business is involved in the following transactions, you are obligated to get VAT registered within EU:


• Distance sales of goods within the EU carried out by suppliers or deemed suppliers (e.g. Shopify sellers using drop shipping business model by sourcing their products from the supplier in one EU Member state and selling them to private individuals in other EU Member states)
• Holding goods in warehouses or on consignment stock within EU (e.g. Amazon sellers engaged in Amazon’s FBA or pan-European program)
• Domestic sales of goods by deemed suppliers (e.g. electronic interface facilitating supplies of goods to private individuals in the EU)
• Supplies of services by EU and non-EU sellers to consumers in the EU (e.g. software company selling one-time license, or subscription based (SaaS) access to its software to private individuals in the EU)
• Distance sales of goods imported from third territories, or third countries carried out by suppliers and deemed suppliers, except for goods subject to excise duties (e.g. online sellers selling goods over their own web shop and using print-on-demand business model to ship the products from non-EU country to private individuals in the EU)
• Importing goods into one EU Member state, and moving it to the warehouse or on consignment stock in another EU Member state (e.g. importing goods from the United Kingdom into the EU through France, and shipping it to the warehouse in Poland from where goods are fulfilled to customers).

Regardless of one or multiple written scenarios from above, eVAT’s network of Premium Service Providers stands ready to serve your needs.

Discover the benefits of selecting eVAT’s network of Premium Service Providers for your EU VAT registrations:


• Informed Decision-Making: Expedite the decision-making process while maintaining a sense of confidence. Our Premium Service Providers deliver the requisite knowledge and guidance to navigate the local VAT registration procedures in various EU member states with assurance.
• Enhanced Transparency: Elevate the level of transparency in your registration process. Eliminate ambiguity and confusion with our system, which provides clear insight, enabling you to remain fully informed and engaged.
• Language Barriers Resolved: Overcome any language barriers that could impair your registration efforts. We bridge linguistic divides, ensuring seamless and efficient communication.