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.
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.
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... 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.
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