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How to pay VAT when exporting to EU countries

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How to pay VAT when exporting to EU countries

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Under EU law, indirect taxes such as VAT, are broadly harmonised at EU level.

However,there may be different VAT regulations acrossthe 27 EU member states as they are able to apply VAT rules within the parameters of the EU VAT directive (Council Directive 2006/112/EC).​

Businesses exporting to theEU from GBshould ensure they are aware of the importing requirements, as these may differ across individual EU member states.

Do I need to register for VAT?

As a GB business, you may berequired to register forVAT in the EU, if you're:​

  • making taxable suppliesfrom and/or to an EU member state
  • importing goods into an EU member state
  • holding goods in warehouses or consignment stock in EU member states for customers
  • supplying and installing equipment in an EU member state

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