Trade with third countries - countries that do not belong to the EU - is becoming increasingly important in e-commerce.

However, it also brings with it additional hurdles. The Brexit, which will be fully implemented on 1 January 2021, illustrates this.

What the tax and customs offices pay attention to, we explained together with tax auditor Andrea Köchling (in a non-official capacity) in a webinar.

You can watch the recording - including the Q&A session - here.

Webinar with auditor Andrea Köchling

Summary of the most important points

  • Deliveries to third countries are generally always tax-free. However, the tax office will regularly demand a so-called "exit note" in the course of an audit. This will prove that your goods have actually reached the third country.
  • If you bring a larger quantity of goods to a third country (> 1,000 euros or > 1,000 kg), you must use the ATLAS procedure. Andrea will explain this in detail during the webinar - including the possibilities for the tax authorities to take action.
  • For this purpose you will need a so-called EORI number. The application process is also explained here in an understandable way.
  • Important: If you are going to fill a fulfillment center - e.g. a warehouse of Amazon - in Great Britain with goods from January 1, 2021 onwards, you must regularly declare the export of goods there via ATLAS. From a VAT point of view, no delivery and therefore no export delivery is available at this time. There are no sales tax shipments - as you know them from the EU - to third countries. This misunderstanding is still widespread in e-commerce and has very often been implemented in software solutions - see for example here.

Taxdoo is the platform for automated and secure Value Added Taxprocesses

... and forms for the leading online retailers in Europe besides the handling of the current EU-wide Value Added Taxcompliance, Intrastat and financial accounting also offers numerous other compliance services via a unique platform - now also for third countries such as Switzerland and soon also Great Britain.

If you want to know more about how you Value Added Taxcan efficiently and securely map compliance, financial accounting and much more via a platform, then book your individual and free initial consultation with the compliance experts from Taxdoo!

You are also welcome to register for our regular demo webinar in which we will introduce Taxdoo and our compliance services and answer your questions personally.