Trade with third countries - countries that do not belong to the EU - is becoming increasingly important in e-commerce.
But it also brings with it additional hurdles. The brexite, which will be fully completed on January 1, 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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