VAT Compliance Europe

VAT Compliance Europe (‘VCE’) is a subsidiary of the VATit Group, an international indirect tax specialist firm. Drawing on a network of 27 global offices and an infrastructure built up over 15 years of providing specialised indirect tax services – the Group is able to offer clients a bespoke outsourced solution depending on the specific needs.

The core function of VATit has always been cross-border VAT recovery – claiming back international VAT our clients have incurred through the relevant EU refund directives. In addition to this, we offer an array of premium recovery products, including Import VAT, Mobile Roaming Charges and other recoverable business taxes.

VCE is the VATit’s Compliance and Registrations arm, responsible for managing multi-jurisdictional indirect tax registrations, compliance and reporting, with expertise and ability to assist on VAT and GST matters in over 35 countries around the world.

If your business exports goods into the EU, or moves goods from one European state to another, there will be complicated VAT implications depending on various circumstances.

It is important to understand the definitions within this framework so that you can understand where potential VAT liabilities may arise.

The reason you are importing or exporting goods and (more importantly) the shipping terms agreed with counterparties, will be fundamental to understanding what the VAT implications are.

Import VAT is levied by all EU countries on imports brought in from outside the EU. Depending on the circumstances, this VAT might be recoverable.

If you supply goods to another EU country these sales are technically known as ‘dispatches’ or ‘removals’ rather than exports. The term ‘exports’ is reserved to describe sales to a country outside the EU.

The movement of goods within Europe, imports into Europe or exports out will always create complicated VAT liabilities and obligations. Often the shipments are considered taxable supplies and you will need to register in a foreign territory to declare the movements.

In all cases, you will require a valid importing registration if you want to send or receive goods in the European Union.

Contact VCE to understand how your imports or exports should be treated.