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E-commerce & VAT (distance sales)

For whom

Suppliers established in one Member State selling goods to customers (nontaxable persons and some businesses exempt for VAT) in other Member States who needs to monitor the European Distance Sales Scheme (EDSS) for VAT.

These suppliers are responsible for the delivery of the goods at the residents of their customers.

VAT is due on the sale of goods to these customers as applicable in the Member State of the supplier. However if these sales exceeds the threshold under the EDSS, VAT becomes due in the Member State of these customers. The supplier must register and account for VAT in the respective Member State.

The EDSS includes mail order sales, phone or tele-sales or physical goods ordered over the internet.

Core challenge

What is EDSS?

When and how do I have to register in other Member States?

What do I have to report and what are the local requirements?


We monitor the sales value per Member State and report to management whether sales exceeds or are likely to exceed the threshold in other Member States.

We organize the registration in other EU Member States

We act as single point of contact in the periodical filing in the respective EU Member States

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