{"id":3425,"date":"2026-03-17T20:22:58","date_gmt":"2026-03-17T20:22:58","guid":{"rendered":"https:\/\/hossamadellaw.com\/?p=3425"},"modified":"2026-03-17T20:30:11","modified_gmt":"2026-03-17T20:30:11","slug":"a-guide-for-foreign-investors-corporate-law-in-egypt","status":"publish","type":"post","link":"https:\/\/hossamadellaw.com\/ar\/a-guide-for-foreign-investors-corporate-law-in-egypt\/","title":{"rendered":"A Guide for Foreign Investors : Corporate Law in Egypt"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3425\" class=\"elementor elementor-3425\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44bfab1 e-con-full e-flex e-con e-parent\" data-id=\"44bfab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b5b161 elementor-widget elementor-widget-heading\" data-id=\"0b5b161\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">EU VAT Registration for Non-EU Sellers: 2026 B2C Compliance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d72d25e elementor-widget elementor-widget-text-editor\" data-id=\"d72d25e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"3\"><strong data-path-to-node=\"3\" data-index-in-node=\"0\">Instructions:<\/strong> Find your selling model below and click the link to jump directly to your specific requirements.<br \/>\u26a0\ufe0f\u00a0<strong>Important:<\/strong>\u00a0Scenarios are Not Exclusive<\/p><p data-path-to-node=\"9,1\">Many businesses fall into\u00a0<strong data-path-to-node=\"9,1\" data-index-in-node=\"26\">multiple categories<\/strong>. For example, if you sell on your own Shopify store (IOSS) but also use Amazon FBA in Germany (Local VAT), you will need\u00a0<strong data-path-to-node=\"9,1\" data-index-in-node=\"167\">both<\/strong>\u00a0registrations. Always review each section that applies to your sales channels.<\/p><h3 id=\"h_01KHBFRYC5PFTM6TC9YCVZ4HVS\" data-path-to-node=\"4\">Physical Goods: Shipped from Outside the EU<\/h3><ul data-path-to-node=\"5\"><li data-list-item-id=\"ee512fd563cc807fcd35851c4cd999f65\"><p data-path-to-node=\"5,0,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYCSX62YTQV7MCSP4PMN\" target=\"_blank\" rel=\"noopener\">I sell items valued at\u00a0<strong data-path-to-node=\"5,0,0\" data-index-in-node=\"23\">\u20ac150 or less<\/strong><\/a><\/p><\/li><li data-list-item-id=\"ec67bde96a24c31c5194a2a688c34d239\"><p data-path-to-node=\"5,1,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYD0RHRWHAGZDMAZFMAE\" target=\"_blank\" rel=\"noopener\">I sell items valued at\u00a0<strong data-path-to-node=\"5,1,0\" data-index-in-node=\"23\">over \u20ac150<\/strong><\/a><\/p><\/li><\/ul><h3 id=\"h_01KHBFRYCCTW8V1M9SSDP4EV4J\" data-path-to-node=\"6\">Physical Goods: Shipped from an EU Warehouse<\/h3><ul data-path-to-node=\"7\"><li data-list-item-id=\"e7f046bbc7bbeaeed7265094633b7a354\"><p data-path-to-node=\"7,0,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDE7T8GKG2PGHJPGBF6\" target=\"_blank\" rel=\"noopener\">I sell via\u00a0<strong data-path-to-node=\"7,0,0\" data-index-in-node=\"11\">my own website<\/strong>\u00a0(e.g., Shopify)<\/a><\/p><\/li><li data-list-item-id=\"e369b6113333e7f5a446a1bb9c8a925d1\"><p data-path-to-node=\"7,1,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDMDEYAP125RQPF3JR2\" target=\"_blank\" rel=\"noopener\">I sell via a\u00a0<strong data-path-to-node=\"7,1,0\" data-index-in-node=\"13\">Marketplace<\/strong>\u00a0(e.g., Amazon FBA, eBay)<\/a><\/p><\/li><\/ul><h3 id=\"h_01KHBFRYCJGKBQ4CVD9N40KAW9\" data-path-to-node=\"8\">Digital Goods &amp; Services<\/h3><ul data-path-to-node=\"9\"><li data-list-item-id=\"efbdf492d7668d67880839e6f87de1980\"><p data-path-to-node=\"9,0,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDTRSTTSEZEFGW44K8H\" target=\"_blank\" rel=\"noopener\">I sell via\u00a0<strong data-path-to-node=\"9,0,0\" data-index-in-node=\"11\">my own website<\/strong><\/a><\/p><\/li><li data-list-item-id=\"e49d83952fdc0641bcb7db0a58cf54994\"><p data-path-to-node=\"9,1,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDYN649GE97BARAKF22\" target=\"_blank\" rel=\"noopener\">I sell via a\u00a0<strong data-path-to-node=\"9,1,0\" data-index-in-node=\"13\">Marketplace<\/strong>\u00a0(e.g., App Store, Steam)<\/a><\/p><\/li><\/ul><hr data-path-to-node=\"10\" \/><h2 id=\"h_01KHBFRYCRWXA84A0QGCXBBMYB\" data-path-to-node=\"11\">Detailed Scenarios<\/h2><h3 id=\"h_01KHBFRYCSX0ZAQDJKFQWWQVRB\" data-path-to-node=\"12\">Physical Goods: Shipped from Outside the EU<\/h3><h4 id=\"h_01KHBFRYCSX62YTQV7MCSP4PMN\" data-path-to-node=\"13\">Scenario: Orders \u2264 \u20ac150 (Low Value)<\/h4><ul data-path-to-node=\"14\"><li data-list-item-id=\"e2394a31281c5ddb276764538203bad1f\"><p data-path-to-node=\"14,0,0\"><strong data-path-to-node=\"14,0,0\" data-index-in-node=\"0\">If selling via Webshop:<\/strong>\u00a0You need your own\u00a0<strong data-path-to-node=\"14,0,0\" data-index-in-node=\"55\">IOSS (Import One-Stop Shop)<\/strong>\u00a0number.\u00a0<a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5024159296031\" target=\"_blank\" rel=\"noopener\">IOSS isn\u2019t mandatory, but here\u2019s why it\u2019s &#8220;mandatory&#8221; for your EU customers and your store<\/a>. As a non-EU seller, you are required to appoint an\u00a0<strong data-path-to-node=\"14,0,0\" data-index-in-node=\"142\">IOSS Intermediary (EAS)<\/strong>\u00a0to handle your monthly filings.<\/p><\/li><li data-list-item-id=\"e1701784d4902060852b994e14e4d886d\"><p data-path-to-node=\"14,1,0\"><strong data-path-to-node=\"14,1,0\" data-index-in-node=\"0\">If selling via Marketplace:<\/strong>\u00a0You do\u00a0<strong data-path-to-node=\"14,1,0\" data-index-in-node=\"35\">not<\/strong>\u00a0need an IOSS registration. You must use the\u00a0<strong data-path-to-node=\"14,1,0\" data-index-in-node=\"83\">Marketplace\u2019s IOSS number<\/strong>\u00a0for your shipping documents. The marketplace is responsible for collecting the VAT at checkout.<\/p><\/li><\/ul><h4 id=\"h_01KHBFRYD0RHRWHAGZDMAZFMAE\" data-path-to-node=\"15\">Scenario: Orders &gt; \u20ac150 (High Value)<\/h4><ul data-path-to-node=\"16\"><li data-list-item-id=\"eb9ebbc9a53354ae74674d4a98ba937fe\"><p data-path-to-node=\"16,0,0\"><strong data-path-to-node=\"16,0,0\" data-index-in-node=\"0\">The Rule:<\/strong>\u00a0IOSS cannot be used for orders over \u20ac150. However, you generally\u00a0<strong data-path-to-node=\"16,0,0\" data-index-in-node=\"75\">do not need a local VAT registration<\/strong>\u00a0for these sales.<\/p><\/li><li class=\"wysiwyg-list-bold\" data-list-item-id=\"e7877f3acf3f0b391e4e30c7f5adb6c5a\"><p data-path-to-node=\"16,1,0\"><strong data-path-to-node=\"16,1,0\" data-index-in-node=\"0\">Shipping Methods:<\/strong><\/p><ul data-path-to-node=\"16,1,1\"><li data-list-item-id=\"e2de7596be0c9e4d98c6b54cdde7db959\"><p data-path-to-node=\"16,1,1,0,0\"><strong data-path-to-node=\"16,1,1,0,0\" data-index-in-node=\"0\">DDP (Delivered Duty Paid):<\/strong>\u00a0You pay the VAT and Customs Duties via your courier and charge the customer at checkout. (Highly recommended for 2026).<\/p><\/li><li data-list-item-id=\"e448b274a8532f86e8ee6a54962069688\"><p data-path-to-node=\"16,1,1,1,0\"><strong data-path-to-node=\"16,1,1,1,0\" data-index-in-node=\"0\">DDU (Delivered Duty Unpaid):<\/strong>\u00a0The customer pays the VAT\/Duties to the customs before delivery.<\/p><\/li><\/ul><\/li><\/ul><hr data-path-to-node=\"17\" \/><h3 id=\"h_01KHBFRYDDYQ6N688SCKVGQR9N\" data-path-to-node=\"18\">Physical Goods: Shipped from an EU Warehouse<\/h3><h4 id=\"h_01KHBFRYDE7T8GKG2PGHJPGBF6\" data-path-to-node=\"19\">Scenario: Own Webshop (e.g., Shopify)<\/h4><ul data-path-to-node=\"20\"><li data-list-item-id=\"e10e1fe3f04596a2a2dff1e0bb78437a0\"><p data-path-to-node=\"20,0,0\"><strong data-path-to-node=\"20,0,0\" data-index-in-node=\"0\">Local VAT Registration:<\/strong>\u00a0You\u00a0<strong data-path-to-node=\"20,0,0\" data-index-in-node=\"28\">must<\/strong>\u00a0register for a local VAT number in the specific EU country where your warehouse is located.<\/p><\/li><li data-list-item-id=\"e9c7b8cb33f3ddbfe0c3bb92e87054813\"><p data-path-to-node=\"20,1,0\"><strong data-path-to-node=\"20,1,0\" data-index-in-node=\"0\">Requirement: Union OSS:<\/strong>\u00a0To sell to customers in\u00a0<em data-path-to-node=\"20,1,0\" data-index-in-node=\"35\">other<\/em>\u00a0EU countries from that warehouse, you need\u00a0<strong data-path-to-node=\"20,1,0\" data-index-in-node=\"99\">Union OSS\u00a0<\/strong>registration. EAS can handle the registration and filing for Union OSS.<\/p><\/li><\/ul><h4 id=\"h_01KHBFRYDMDEYAP125RQPF3JR2\" data-path-to-node=\"21\">Scenario: Marketplace (e.g., Amazon FBA)<\/h4><ul data-path-to-node=\"22\"><li data-list-item-id=\"e5415c9b386f6c69db043e4a845806bab\"><p data-path-to-node=\"22,0,0\"><strong data-path-to-node=\"22,0,0\" data-index-in-node=\"0\">The Rule:<\/strong>\u00a0The marketplace is the &#8220;Deemed Supplier.&#8221; They collect and remit the VAT on the actual sale to the consumer.<\/p><\/li><li data-list-item-id=\"ecebd9c7cace0c7fe2a6eb4fea3c3e8dd\"><p data-path-to-node=\"22,1,0\"><strong data-path-to-node=\"22,1,0\" data-index-in-node=\"0\">Requirement:<\/strong>\u00a0Even though the marketplace handles the sales tax, you\u00a0<strong data-path-to-node=\"22,1,0\" data-index-in-node=\"65\">still need a local VAT registration<\/strong>\u00a0in every country where you store stock (e.g., Germany, Poland, Czech Republic).<\/p><\/li><\/ul><hr data-path-to-node=\"23\" \/><h3 id=\"h_01KHBFRYDTGAQEFXM60SWNR24J\" data-path-to-node=\"24\">Digital Goods &amp; Services<\/h3><h4 id=\"h_01KHBFRYDTRSTTSEZEFGW44K8H\" data-path-to-node=\"25\">Scenario: Digital Sales via Own Webshop<\/h4><ul data-path-to-node=\"26\"><li data-list-item-id=\"edeedcb1b857aa8e668f95e4668ad426f\"><p data-path-to-node=\"26,0,0\"><strong data-path-to-node=\"26,0,0\" data-index-in-node=\"0\">The Rule:<\/strong>\u00a0You must\u00a0<strong>always<\/strong>\u00a0charge VAT on digital sales based on the location of your customer.\u00a0<strong>No registration threshold!<\/strong><\/p><\/li><li data-list-item-id=\"ea57ac67d59e407d51688272937b608e2\"><p data-path-to-node=\"26,1,0\"><strong data-path-to-node=\"26,1,0\" data-index-in-node=\"0\">Requirement:<\/strong>\u00a0<strong data-path-to-node=\"26,1,0\" data-index-in-node=\"31\">Non-Union OSS<\/strong>\u00a0scheme. EAS can handle the registration and filing.<\/p><\/li><\/ul><h4 id=\"h_01KHBFRYDYN649GE97BARAKF22\" data-path-to-node=\"27\">Scenario: Digital Sales via Marketplace<\/h4><ul data-path-to-node=\"28\"><li data-list-item-id=\"e8b1a9da31e7c79339458d742409dd0e6\"><p data-path-to-node=\"28,0,0\"><strong data-path-to-node=\"28,0,0\" data-index-in-node=\"0\">The Rule:<\/strong>\u00a0Most major digital marketplaces (Apple, Google, Steam) act as the &#8220;Deemed Supplier.&#8221;<\/p><\/li><li data-list-item-id=\"e9be804c84b37d715a0044f2f5c192c1f\"><p data-path-to-node=\"28,1,0\"><strong data-path-to-node=\"28,1,0\" data-index-in-node=\"0\">Requirement:<\/strong>\u00a0<strong data-path-to-node=\"28,1,0\" data-index-in-node=\"13\">No registration<\/strong>\u00a0is required. The marketplace should handle the VAT compliance.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>EU VAT Registration for Non-EU Sellers: 2026 B2C Compliance Instructions: Find your selling model below and click the link to jump directly to your specific requirements.\u26a0\ufe0f\u00a0Important:\u00a0Scenarios are Not Exclusive Many businesses fall into\u00a0multiple categories. For example, if you sell on your own Shopify store (IOSS) but also use Amazon FBA in Germany (Local VAT), you 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center\";s:15:\"background-size\";s:4:\"auto\";s:21:\"background-attachment\";s:6:\"scroll\";s:15:\"background-type\";s:0:\"\";s:16:\"background-media\";s:0:\"\";s:12:\"overlay-type\";s:0:\"\";s:13:\"overlay-color\";s:0:\"\";s:15:\"overlay-opacity\";s:0:\"\";s:16:\"overlay-gradient\";s:0:\"\";}}"],"footnotes":[""],"_elementor_edit_mode":["builder"],"_elementor_template_type":["wp-post"],"_elementor_data":["[{\"id\":\"44bfab1\",\"elType\":\"container\",\"settings\":{\"content_width\":\"full\"},\"elements\":[{\"id\":\"0b5b161\",\"elType\":\"widget\",\"settings\":{\"title\":\"EU VAT Registration for Non-EU Sellers: 2026 B2C Compliance\",\"typography_typography\":\"custom\",\"typography_font_size\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"d72d25e\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p data-path-to-node=\\\"3\\\"><strong data-path-to-node=\\\"3\\\" data-index-in-node=\\\"0\\\">Instructions:<\\\/strong> Find your selling model below and click the link to jump directly to your specific requirements.<br \\\/>\\u26a0\\ufe0f\\u00a0<strong>Important:<\\\/strong>\\u00a0Scenarios are Not Exclusive<\\\/p><p data-path-to-node=\\\"9,1\\\">Many businesses fall into\\u00a0<strong data-path-to-node=\\\"9,1\\\" data-index-in-node=\\\"26\\\">multiple categories<\\\/strong>. For example, if you sell on your own Shopify store (IOSS) but also use Amazon FBA in Germany (Local VAT), you will need\\u00a0<strong data-path-to-node=\\\"9,1\\\" data-index-in-node=\\\"167\\\">both<\\\/strong>\\u00a0registrations. Always review each section that applies to your sales channels.<\\\/p><h3 id=\\\"h_01KHBFRYC5PFTM6TC9YCVZ4HVS\\\" data-path-to-node=\\\"4\\\">Physical Goods: Shipped from Outside the EU<\\\/h3><ul data-path-to-node=\\\"5\\\"><li data-list-item-id=\\\"ee512fd563cc807fcd35851c4cd999f65\\\"><p data-path-to-node=\\\"5,0,0\\\"><a href=\\\"https:\\\/\\\/help.easproject.com\\\/hc\\\/en-gb\\\/articles\\\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYCSX62YTQV7MCSP4PMN\\\">I sell items valued at\\u00a0<strong data-path-to-node=\\\"5,0,0\\\" data-index-in-node=\\\"23\\\">\\u20ac150 or less<\\\/strong><\\\/a><\\\/p><\\\/li><li data-list-item-id=\\\"ec67bde96a24c31c5194a2a688c34d239\\\"><p data-path-to-node=\\\"5,1,0\\\"><a href=\\\"https:\\\/\\\/help.easproject.com\\\/hc\\\/en-gb\\\/articles\\\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYD0RHRWHAGZDMAZFMAE\\\">I sell items valued at\\u00a0<strong data-path-to-node=\\\"5,1,0\\\" data-index-in-node=\\\"23\\\">over \\u20ac150<\\\/strong><\\\/a><\\\/p><\\\/li><\\\/ul><h3 id=\\\"h_01KHBFRYCCTW8V1M9SSDP4EV4J\\\" data-path-to-node=\\\"6\\\">Physical Goods: Shipped from an EU Warehouse<\\\/h3><ul data-path-to-node=\\\"7\\\"><li data-list-item-id=\\\"e7f046bbc7bbeaeed7265094633b7a354\\\"><p data-path-to-node=\\\"7,0,0\\\"><a href=\\\"https:\\\/\\\/help.easproject.com\\\/hc\\\/en-gb\\\/articles\\\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDE7T8GKG2PGHJPGBF6\\\">I sell via\\u00a0<strong data-path-to-node=\\\"7,0,0\\\" data-index-in-node=\\\"11\\\">my own website<\\\/strong>\\u00a0(e.g., Shopify)<\\\/a><\\\/p><\\\/li><li data-list-item-id=\\\"e369b6113333e7f5a446a1bb9c8a925d1\\\"><p data-path-to-node=\\\"7,1,0\\\"><a href=\\\"https:\\\/\\\/help.easproject.com\\\/hc\\\/en-gb\\\/articles\\\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDMDEYAP125RQPF3JR2\\\">I sell via a\\u00a0<strong data-path-to-node=\\\"7,1,0\\\" data-index-in-node=\\\"13\\\">Marketplace<\\\/strong>\\u00a0(e.g., Amazon FBA, eBay)<\\\/a><\\\/p><\\\/li><\\\/ul><h3 id=\\\"h_01KHBFRYCJGKBQ4CVD9N40KAW9\\\" data-path-to-node=\\\"8\\\">Digital Goods &amp; Services<\\\/h3><ul data-path-to-node=\\\"9\\\"><li data-list-item-id=\\\"efbdf492d7668d67880839e6f87de1980\\\"><p data-path-to-node=\\\"9,0,0\\\"><a href=\\\"https:\\\/\\\/help.easproject.com\\\/hc\\\/en-gb\\\/articles\\\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDTRSTTSEZEFGW44K8H\\\">I sell via\\u00a0<strong data-path-to-node=\\\"9,0,0\\\" data-index-in-node=\\\"11\\\">my own website<\\\/strong><\\\/a><\\\/p><\\\/li><li data-list-item-id=\\\"e49d83952fdc0641bcb7db0a58cf54994\\\"><p data-path-to-node=\\\"9,1,0\\\"><a href=\\\"https:\\\/\\\/help.easproject.com\\\/hc\\\/en-gb\\\/articles\\\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDYN649GE97BARAKF22\\\">I sell via a\\u00a0<strong data-path-to-node=\\\"9,1,0\\\" data-index-in-node=\\\"13\\\">Marketplace<\\\/strong>\\u00a0(e.g., App Store, Steam)<\\\/a><\\\/p><\\\/li><\\\/ul><hr data-path-to-node=\\\"10\\\" \\\/><h2 id=\\\"h_01KHBFRYCRWXA84A0QGCXBBMYB\\\" data-path-to-node=\\\"11\\\">Detailed Scenarios<\\\/h2><h3 id=\\\"h_01KHBFRYCSX0ZAQDJKFQWWQVRB\\\" data-path-to-node=\\\"12\\\">Physical Goods: Shipped from Outside the EU<\\\/h3><h4 id=\\\"h_01KHBFRYCSX62YTQV7MCSP4PMN\\\" data-path-to-node=\\\"13\\\">Scenario: Orders \\u2264 \\u20ac150 (Low Value)<\\\/h4><ul data-path-to-node=\\\"14\\\"><li data-list-item-id=\\\"e2394a31281c5ddb276764538203bad1f\\\"><p data-path-to-node=\\\"14,0,0\\\"><strong data-path-to-node=\\\"14,0,0\\\" data-index-in-node=\\\"0\\\">If selling via Webshop:<\\\/strong>\\u00a0You need your own\\u00a0<strong data-path-to-node=\\\"14,0,0\\\" data-index-in-node=\\\"55\\\">IOSS (Import One-Stop Shop)<\\\/strong>\\u00a0number.\\u00a0<a href=\\\"https:\\\/\\\/help.easproject.com\\\/hc\\\/en-gb\\\/articles\\\/5024159296031\\\">IOSS isn\\u2019t mandatory, but here\\u2019s why it\\u2019s \\\"mandatory\\\" for your EU customers and your store<\\\/a>. As a non-EU seller, you are required to appoint an\\u00a0<strong data-path-to-node=\\\"14,0,0\\\" data-index-in-node=\\\"142\\\">IOSS Intermediary (EAS)<\\\/strong>\\u00a0to handle your monthly filings.<\\\/p><\\\/li><li data-list-item-id=\\\"e1701784d4902060852b994e14e4d886d\\\"><p data-path-to-node=\\\"14,1,0\\\"><strong data-path-to-node=\\\"14,1,0\\\" data-index-in-node=\\\"0\\\">If selling via Marketplace:<\\\/strong>\\u00a0You do\\u00a0<strong data-path-to-node=\\\"14,1,0\\\" data-index-in-node=\\\"35\\\">not<\\\/strong>\\u00a0need an IOSS registration. You must use the\\u00a0<strong data-path-to-node=\\\"14,1,0\\\" data-index-in-node=\\\"83\\\">Marketplace\\u2019s IOSS number<\\\/strong>\\u00a0for your shipping documents. The marketplace is responsible for collecting the VAT at checkout.<\\\/p><\\\/li><\\\/ul><h4 id=\\\"h_01KHBFRYD0RHRWHAGZDMAZFMAE\\\" data-path-to-node=\\\"15\\\">Scenario: Orders &gt; \\u20ac150 (High Value)<\\\/h4><ul data-path-to-node=\\\"16\\\"><li data-list-item-id=\\\"eb9ebbc9a53354ae74674d4a98ba937fe\\\"><p data-path-to-node=\\\"16,0,0\\\"><strong data-path-to-node=\\\"16,0,0\\\" data-index-in-node=\\\"0\\\">The Rule:<\\\/strong>\\u00a0IOSS cannot be used for orders over \\u20ac150. However, you generally\\u00a0<strong data-path-to-node=\\\"16,0,0\\\" data-index-in-node=\\\"75\\\">do not need a local VAT registration<\\\/strong>\\u00a0for these sales.<\\\/p><\\\/li><li class=\\\"wysiwyg-list-bold\\\" data-list-item-id=\\\"e7877f3acf3f0b391e4e30c7f5adb6c5a\\\"><p data-path-to-node=\\\"16,1,0\\\"><strong data-path-to-node=\\\"16,1,0\\\" data-index-in-node=\\\"0\\\">Shipping Methods:<\\\/strong><\\\/p><ul data-path-to-node=\\\"16,1,1\\\"><li data-list-item-id=\\\"e2de7596be0c9e4d98c6b54cdde7db959\\\"><p data-path-to-node=\\\"16,1,1,0,0\\\"><strong data-path-to-node=\\\"16,1,1,0,0\\\" data-index-in-node=\\\"0\\\">DDP (Delivered Duty Paid):<\\\/strong>\\u00a0You pay the VAT and Customs Duties via your courier and charge the customer at checkout. (Highly recommended for 2026).<\\\/p><\\\/li><li data-list-item-id=\\\"e448b274a8532f86e8ee6a54962069688\\\"><p data-path-to-node=\\\"16,1,1,1,0\\\"><strong data-path-to-node=\\\"16,1,1,1,0\\\" data-index-in-node=\\\"0\\\">DDU (Delivered Duty Unpaid):<\\\/strong>\\u00a0The customer pays the VAT\\\/Duties to the customs before delivery.<\\\/p><\\\/li><\\\/ul><\\\/li><\\\/ul><hr data-path-to-node=\\\"17\\\" \\\/><h3 id=\\\"h_01KHBFRYDDYQ6N688SCKVGQR9N\\\" data-path-to-node=\\\"18\\\">Physical Goods: Shipped from an EU Warehouse<\\\/h3><h4 id=\\\"h_01KHBFRYDE7T8GKG2PGHJPGBF6\\\" data-path-to-node=\\\"19\\\">Scenario: Own Webshop (e.g., Shopify)<\\\/h4><ul data-path-to-node=\\\"20\\\"><li data-list-item-id=\\\"e10e1fe3f04596a2a2dff1e0bb78437a0\\\"><p data-path-to-node=\\\"20,0,0\\\"><strong data-path-to-node=\\\"20,0,0\\\" data-index-in-node=\\\"0\\\">Local VAT Registration:<\\\/strong>\\u00a0You\\u00a0<strong data-path-to-node=\\\"20,0,0\\\" data-index-in-node=\\\"28\\\">must<\\\/strong>\\u00a0register for a local VAT number in the specific EU country where your warehouse is located.<\\\/p><\\\/li><li data-list-item-id=\\\"e9c7b8cb33f3ddbfe0c3bb92e87054813\\\"><p data-path-to-node=\\\"20,1,0\\\"><strong data-path-to-node=\\\"20,1,0\\\" data-index-in-node=\\\"0\\\">Requirement: Union OSS:<\\\/strong>\\u00a0To sell to customers in\\u00a0<em data-path-to-node=\\\"20,1,0\\\" data-index-in-node=\\\"35\\\">other<\\\/em>\\u00a0EU countries from that warehouse, you need\\u00a0<strong data-path-to-node=\\\"20,1,0\\\" data-index-in-node=\\\"99\\\">Union OSS\\u00a0<\\\/strong>registration. EAS can handle the registration and filing for Union OSS.<\\\/p><\\\/li><\\\/ul><h4 id=\\\"h_01KHBFRYDMDEYAP125RQPF3JR2\\\" data-path-to-node=\\\"21\\\">Scenario: Marketplace (e.g., Amazon FBA)<\\\/h4><ul data-path-to-node=\\\"22\\\"><li data-list-item-id=\\\"e5415c9b386f6c69db043e4a845806bab\\\"><p data-path-to-node=\\\"22,0,0\\\"><strong data-path-to-node=\\\"22,0,0\\\" data-index-in-node=\\\"0\\\">The Rule:<\\\/strong>\\u00a0The marketplace is the \\\"Deemed Supplier.\\\" They collect and remit the VAT on the actual sale to the consumer.<\\\/p><\\\/li><li data-list-item-id=\\\"ecebd9c7cace0c7fe2a6eb4fea3c3e8dd\\\"><p data-path-to-node=\\\"22,1,0\\\"><strong data-path-to-node=\\\"22,1,0\\\" data-index-in-node=\\\"0\\\">Requirement:<\\\/strong>\\u00a0Even though the marketplace handles the sales tax, you\\u00a0<strong data-path-to-node=\\\"22,1,0\\\" data-index-in-node=\\\"65\\\">still need a local VAT registration<\\\/strong>\\u00a0in every country where you store stock (e.g., Germany, Poland, Czech Republic).<\\\/p><\\\/li><\\\/ul><hr data-path-to-node=\\\"23\\\" \\\/><h3 id=\\\"h_01KHBFRYDTGAQEFXM60SWNR24J\\\" data-path-to-node=\\\"24\\\">Digital Goods &amp; Services<\\\/h3><h4 id=\\\"h_01KHBFRYDTRSTTSEZEFGW44K8H\\\" data-path-to-node=\\\"25\\\">Scenario: Digital Sales via Own Webshop<\\\/h4><ul data-path-to-node=\\\"26\\\"><li data-list-item-id=\\\"edeedcb1b857aa8e668f95e4668ad426f\\\"><p data-path-to-node=\\\"26,0,0\\\"><strong data-path-to-node=\\\"26,0,0\\\" data-index-in-node=\\\"0\\\">The Rule:<\\\/strong>\\u00a0You must\\u00a0<strong>always<\\\/strong>\\u00a0charge VAT on digital sales based on the location of your customer.\\u00a0<strong>No registration threshold!<\\\/strong><\\\/p><\\\/li><li data-list-item-id=\\\"ea57ac67d59e407d51688272937b608e2\\\"><p data-path-to-node=\\\"26,1,0\\\"><strong data-path-to-node=\\\"26,1,0\\\" data-index-in-node=\\\"0\\\">Requirement:<\\\/strong>\\u00a0<strong data-path-to-node=\\\"26,1,0\\\" data-index-in-node=\\\"31\\\">Non-Union OSS<\\\/strong>\\u00a0scheme. EAS can handle the registration and filing.<\\\/p><\\\/li><\\\/ul><h4 id=\\\"h_01KHBFRYDYN649GE97BARAKF22\\\" data-path-to-node=\\\"27\\\">Scenario: Digital Sales via Marketplace<\\\/h4><ul data-path-to-node=\\\"28\\\"><li data-list-item-id=\\\"e8b1a9da31e7c79339458d742409dd0e6\\\"><p data-path-to-node=\\\"28,0,0\\\"><strong data-path-to-node=\\\"28,0,0\\\" data-index-in-node=\\\"0\\\">The Rule:<\\\/strong>\\u00a0Most major digital marketplaces (Apple, Google, Steam) act as the \\\"Deemed Supplier.\\\"<\\\/p><\\\/li><li data-list-item-id=\\\"e9be804c84b37d715a0044f2f5c192c1f\\\"><p data-path-to-node=\\\"28,1,0\\\"><strong data-path-to-node=\\\"28,1,0\\\" data-index-in-node=\\\"0\\\">Requirement:<\\\/strong>\\u00a0<strong data-path-to-node=\\\"28,1,0\\\" data-index-in-node=\\\"13\\\">No registration<\\\/strong>\\u00a0is required. The marketplace should handle the VAT compliance.<\\\/p><\\\/li><\\\/ul>\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}]"],"_elementor_conditions":["a:0:{}"],"_edit_last":["1"],"_elementor_version":["3.35.6"],"_elementor_pro_version":["3.35.1"],"_wp_page_template":["default"],"_elementor_page_settings":["a:0:{}"],"_elementor_controls_usage":["a:3:{s:7:\"heading\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:0;s:8:\"controls\";a:1:{s:7:\"content\";a:1:{s:13:\"section_title\";a:1:{s:5:\"title\";i:1;}}}}s:11:\"text-editor\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:0;s:8:\"controls\";a:1:{s:7:\"content\";a:1:{s:14:\"section_editor\";a:1:{s:6:\"editor\";i:1;}}}}s:9:\"container\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:0;s:8:\"controls\";a:1:{s:7:\"content\";a:1:{s:24:\"section_layout_container\";a:1:{s:13:\"content_width\";i:1;}}}}}"],"_uag_css_file_name":["uag-css-3425.css"],"_elementor_migrations_state_d2a1":["4.2.0:4.2.0:595e50d38ae27a4ec16e0e0a9df00b29"],"_wpml_word_count":["541"],"copied_media_ids":["a:0:{}"],"referenced_media_ids":["a:1:{i:0;i:3146;}"],"_cmplz_scanned_post":["1"],"_eael_post_view_count":["24"],"_elementor_page_assets":["a:2:{s:6:\"styles\";a:1:{i:0;s:14:\"widget-heading\";}s:7:\"scripts\";a:1:{i:0;s:18:\"elementor-frontend\";}}"],"_elementor_css":["a:6:{s:4:\"time\";i:1785251296;s:5:\"fonts\";a:0:{}s:5:\"icons\";a:0:{}s:20:\"dynamic_elements_ids\";a:0:{}s:6:\"status\";s:4:\"file\";i:0;s:0:\"\";}"],"_elementor_element_cache":["{\"timeout\":1785337702,\"value\":{\"content\":\"<div class=\\\"elementor-element elementor-element-44bfab1 e-con-full e-flex e-con e-parent\\\" data-id=\\\"44bfab1\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-0b5b161 elementor-widget elementor-widget-heading\\\" data-id=\\\"0b5b161\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"heading.default\\\">\\n\\t\\t\\t\\t\\t<h2 class=\\\"elementor-heading-title elementor-size-default\\\">EU VAT Registration for Non-EU Sellers: 2026 B2C Compliance<\\\/h2>\\t\\t\\t\\t<\\\/div>\\n\\t\\t[elementor-element k=\\\"530812a7379248f9d42b39945b1193bc\\\" data=\\\"{"id":"d72d25e","elType":"widget","settings":{"editor":"<p data-path-to-node=\"3\"><strong data-path-to-node=\"3\" data-index-in-node=\"0\">Instructions:<\/strong> Find your selling model below and click the link to jump directly to your specific requirements.<br \/>\u26a0\ufe0f\u00a0<strong>Important:<\/strong>\u00a0Scenarios are Not Exclusive<\/p><p data-path-to-node=\"9,1\">Many businesses fall into\u00a0<strong data-path-to-node=\"9,1\" data-index-in-node=\"26\">multiple categories<\/strong>. For example, if you sell on your own Shopify store (IOSS) but also use Amazon FBA in Germany (Local VAT), you will need\u00a0<strong data-path-to-node=\"9,1\" data-index-in-node=\"167\">both<\/strong>\u00a0registrations. Always review each section that applies to your sales channels.<\/p><h3 id=\"h_01KHBFRYC5PFTM6TC9YCVZ4HVS\" data-path-to-node=\"4\">Physical Goods: Shipped from Outside the EU<\/h3><ul data-path-to-node=\"5\"><li data-list-item-id=\"ee512fd563cc807fcd35851c4cd999f65\"><p data-path-to-node=\"5,0,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYCSX62YTQV7MCSP4PMN\">I sell items valued at\u00a0<strong data-path-to-node=\"5,0,0\" data-index-in-node=\"23\">\u20ac150 or less<\/strong><\/a><\/p><\/li><li data-list-item-id=\"ec67bde96a24c31c5194a2a688c34d239\"><p data-path-to-node=\"5,1,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYD0RHRWHAGZDMAZFMAE\">I sell items valued at\u00a0<strong data-path-to-node=\"5,1,0\" data-index-in-node=\"23\">over \u20ac150<\/strong><\/a><\/p><\/li><\/ul><h3 id=\"h_01KHBFRYCCTW8V1M9SSDP4EV4J\" data-path-to-node=\"6\">Physical Goods: Shipped from an EU Warehouse<\/h3><ul data-path-to-node=\"7\"><li data-list-item-id=\"e7f046bbc7bbeaeed7265094633b7a354\"><p data-path-to-node=\"7,0,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDE7T8GKG2PGHJPGBF6\">I sell via\u00a0<strong data-path-to-node=\"7,0,0\" data-index-in-node=\"11\">my own website<\/strong>\u00a0(e.g., Shopify)<\/a><\/p><\/li><li data-list-item-id=\"e369b6113333e7f5a446a1bb9c8a925d1\"><p data-path-to-node=\"7,1,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDMDEYAP125RQPF3JR2\">I sell via a\u00a0<strong data-path-to-node=\"7,1,0\" data-index-in-node=\"13\">Marketplace<\/strong>\u00a0(e.g., Amazon FBA, eBay)<\/a><\/p><\/li><\/ul><h3 id=\"h_01KHBFRYCJGKBQ4CVD9N40KAW9\" data-path-to-node=\"8\">Digital Goods &amp; Services<\/h3><ul data-path-to-node=\"9\"><li data-list-item-id=\"efbdf492d7668d67880839e6f87de1980\"><p data-path-to-node=\"9,0,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDTRSTTSEZEFGW44K8H\">I sell via\u00a0<strong data-path-to-node=\"9,0,0\" data-index-in-node=\"11\">my own website<\/strong><\/a><\/p><\/li><li data-list-item-id=\"e49d83952fdc0641bcb7db0a58cf54994\"><p data-path-to-node=\"9,1,0\"><a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5371372277791-EU-VAT-Registration-for-Non-EU-Sellers-2026-B2C-Compliance-Cheat-Sheet#h_01KHBFRYDYN649GE97BARAKF22\">I sell via a\u00a0<strong data-path-to-node=\"9,1,0\" data-index-in-node=\"13\">Marketplace<\/strong>\u00a0(e.g., App Store, Steam)<\/a><\/p><\/li><\/ul><hr data-path-to-node=\"10\" \/><h2 id=\"h_01KHBFRYCRWXA84A0QGCXBBMYB\" data-path-to-node=\"11\">Detailed Scenarios<\/h2><h3 id=\"h_01KHBFRYCSX0ZAQDJKFQWWQVRB\" data-path-to-node=\"12\">Physical Goods: Shipped from Outside the EU<\/h3><h4 id=\"h_01KHBFRYCSX62YTQV7MCSP4PMN\" data-path-to-node=\"13\">Scenario: Orders \u2264 \u20ac150 (Low Value)<\/h4><ul data-path-to-node=\"14\"><li data-list-item-id=\"e2394a31281c5ddb276764538203bad1f\"><p data-path-to-node=\"14,0,0\"><strong data-path-to-node=\"14,0,0\" data-index-in-node=\"0\">If selling via Webshop:<\/strong>\u00a0You need your own\u00a0<strong data-path-to-node=\"14,0,0\" data-index-in-node=\"55\">IOSS (Import One-Stop Shop)<\/strong>\u00a0number.\u00a0<a href=\"https:\/\/help.easproject.com\/hc\/en-gb\/articles\/5024159296031\">IOSS isn\u2019t mandatory, but here\u2019s why it\u2019s \"mandatory\" for your EU customers and your store<\/a>. As a non-EU seller, you are required to appoint an\u00a0<strong data-path-to-node=\"14,0,0\" data-index-in-node=\"142\">IOSS Intermediary (EAS)<\/strong>\u00a0to handle your monthly filings.<\/p><\/li><li data-list-item-id=\"e1701784d4902060852b994e14e4d886d\"><p data-path-to-node=\"14,1,0\"><strong data-path-to-node=\"14,1,0\" data-index-in-node=\"0\">If selling via Marketplace:<\/strong>\u00a0You do\u00a0<strong data-path-to-node=\"14,1,0\" data-index-in-node=\"35\">not<\/strong>\u00a0need an IOSS registration. You must use the\u00a0<strong data-path-to-node=\"14,1,0\" data-index-in-node=\"83\">Marketplace\u2019s IOSS number<\/strong>\u00a0for your shipping documents. The marketplace is responsible for collecting the VAT at checkout.<\/p><\/li><\/ul><h4 id=\"h_01KHBFRYD0RHRWHAGZDMAZFMAE\" data-path-to-node=\"15\">Scenario: Orders &gt; \u20ac150 (High Value)<\/h4><ul data-path-to-node=\"16\"><li data-list-item-id=\"eb9ebbc9a53354ae74674d4a98ba937fe\"><p data-path-to-node=\"16,0,0\"><strong data-path-to-node=\"16,0,0\" data-index-in-node=\"0\">The Rule:<\/strong>\u00a0IOSS cannot be used for orders over \u20ac150. However, you generally\u00a0<strong data-path-to-node=\"16,0,0\" data-index-in-node=\"75\">do not need a local VAT registration<\/strong>\u00a0for these sales.<\/p><\/li><li class=\"wysiwyg-list-bold\" data-list-item-id=\"e7877f3acf3f0b391e4e30c7f5adb6c5a\"><p data-path-to-node=\"16,1,0\"><strong data-path-to-node=\"16,1,0\" data-index-in-node=\"0\">Shipping Methods:<\/strong><\/p><ul data-path-to-node=\"16,1,1\"><li data-list-item-id=\"e2de7596be0c9e4d98c6b54cdde7db959\"><p data-path-to-node=\"16,1,1,0,0\"><strong data-path-to-node=\"16,1,1,0,0\" data-index-in-node=\"0\">DDP (Delivered Duty Paid):<\/strong>\u00a0You pay the VAT and Customs Duties via your courier and charge the customer at checkout. (Highly recommended for 2026).<\/p><\/li><li data-list-item-id=\"e448b274a8532f86e8ee6a54962069688\"><p data-path-to-node=\"16,1,1,1,0\"><strong data-path-to-node=\"16,1,1,1,0\" data-index-in-node=\"0\">DDU (Delivered Duty Unpaid):<\/strong>\u00a0The customer pays the VAT\/Duties to the customs before delivery.<\/p><\/li><\/ul><\/li><\/ul><hr data-path-to-node=\"17\" \/><h3 id=\"h_01KHBFRYDDYQ6N688SCKVGQR9N\" data-path-to-node=\"18\">Physical Goods: Shipped from an EU Warehouse<\/h3><h4 id=\"h_01KHBFRYDE7T8GKG2PGHJPGBF6\" data-path-to-node=\"19\">Scenario: Own Webshop (e.g., Shopify)<\/h4><ul data-path-to-node=\"20\"><li data-list-item-id=\"e10e1fe3f04596a2a2dff1e0bb78437a0\"><p data-path-to-node=\"20,0,0\"><strong data-path-to-node=\"20,0,0\" data-index-in-node=\"0\">Local VAT Registration:<\/strong>\u00a0You\u00a0<strong data-path-to-node=\"20,0,0\" data-index-in-node=\"28\">must<\/strong>\u00a0register for a local VAT number in the specific EU country where your warehouse is located.<\/p><\/li><li data-list-item-id=\"e9c7b8cb33f3ddbfe0c3bb92e87054813\"><p data-path-to-node=\"20,1,0\"><strong data-path-to-node=\"20,1,0\" data-index-in-node=\"0\">Requirement: Union OSS:<\/strong>\u00a0To sell to customers in\u00a0<em data-path-to-node=\"20,1,0\" data-index-in-node=\"35\">other<\/em>\u00a0EU countries from that warehouse, you need\u00a0<strong data-path-to-node=\"20,1,0\" data-index-in-node=\"99\">Union OSS\u00a0<\/strong>registration. EAS can handle the registration and filing for Union OSS.<\/p><\/li><\/ul><h4 id=\"h_01KHBFRYDMDEYAP125RQPF3JR2\" data-path-to-node=\"21\">Scenario: Marketplace (e.g., Amazon FBA)<\/h4><ul data-path-to-node=\"22\"><li data-list-item-id=\"e5415c9b386f6c69db043e4a845806bab\"><p data-path-to-node=\"22,0,0\"><strong data-path-to-node=\"22,0,0\" data-index-in-node=\"0\">The Rule:<\/strong>\u00a0The marketplace is the \"Deemed Supplier.\" They collect and remit the VAT on the actual sale to the consumer.<\/p><\/li><li data-list-item-id=\"ecebd9c7cace0c7fe2a6eb4fea3c3e8dd\"><p data-path-to-node=\"22,1,0\"><strong data-path-to-node=\"22,1,0\" data-index-in-node=\"0\">Requirement:<\/strong>\u00a0Even though the marketplace handles the sales tax, you\u00a0<strong data-path-to-node=\"22,1,0\" data-index-in-node=\"65\">still need a local VAT registration<\/strong>\u00a0in every country where you store stock (e.g., Germany, Poland, Czech Republic).<\/p><\/li><\/ul><hr data-path-to-node=\"23\" \/><h3 id=\"h_01KHBFRYDTGAQEFXM60SWNR24J\" data-path-to-node=\"24\">Digital Goods &amp; Services<\/h3><h4 id=\"h_01KHBFRYDTRSTTSEZEFGW44K8H\" data-path-to-node=\"25\">Scenario: Digital Sales via Own Webshop<\/h4><ul data-path-to-node=\"26\"><li data-list-item-id=\"edeedcb1b857aa8e668f95e4668ad426f\"><p data-path-to-node=\"26,0,0\"><strong data-path-to-node=\"26,0,0\" data-index-in-node=\"0\">The Rule:<\/strong>\u00a0You must\u00a0<strong>always<\/strong>\u00a0charge VAT on digital sales based on the location of your customer.\u00a0<strong>No registration threshold!<\/strong><\/p><\/li><li data-list-item-id=\"ea57ac67d59e407d51688272937b608e2\"><p data-path-to-node=\"26,1,0\"><strong data-path-to-node=\"26,1,0\" data-index-in-node=\"0\">Requirement:<\/strong>\u00a0<strong data-path-to-node=\"26,1,0\" data-index-in-node=\"31\">Non-Union OSS<\/strong>\u00a0scheme. EAS can handle the registration and filing.<\/p><\/li><\/ul><h4 id=\"h_01KHBFRYDYN649GE97BARAKF22\" data-path-to-node=\"27\">Scenario: Digital Sales via Marketplace<\/h4><ul data-path-to-node=\"28\"><li data-list-item-id=\"e8b1a9da31e7c79339458d742409dd0e6\"><p data-path-to-node=\"28,0,0\"><strong data-path-to-node=\"28,0,0\" data-index-in-node=\"0\">The Rule:<\/strong>\u00a0Most major digital marketplaces (Apple, Google, Steam) act as the \"Deemed Supplier.\"<\/p><\/li><li data-list-item-id=\"e9be804c84b37d715a0044f2f5c192c1f\"><p data-path-to-node=\"28,1,0\"><strong data-path-to-node=\"28,1,0\" data-index-in-node=\"0\">Requirement:<\/strong>\u00a0<strong data-path-to-node=\"28,1,0\" data-index-in-node=\"13\">No registration<\/strong>\u00a0is required. The marketplace should handle the VAT compliance.<\/p><\/li><\/ul>"},"elements":[],"widgetType":"text-editor"}\\\"]\\t\\t<\\\/div>\\n\\t\\t\",\"scripts\":[],\"styles\":[]}}"],"_uag_page_assets":["a:9:{s:3:\"css\";s:10771:\".wp-block-uagb-image{display:flex}.wp-block-uagb-image__figure{position:relative;display:flex;flex-direction:column;max-width:100%;height:auto;margin:0}.wp-block-uagb-image__figure img{height:auto;display:flex;max-width:100%;transition:box-shadow .2s ease}.wp-block-uagb-image__figure>a{display:inline-block}.wp-block-uagb-image__figure figcaption{text-align:center;margin-top:.5em;margin-bottom:1em}.wp-block-uagb-image .components-placeholder.block-editor-media-placeholder .components-placeholder__instructions{align-self:center}.wp-block-uagb-image--align-left{text-align:left}.wp-block-uagb-image--align-right{text-align:right}.wp-block-uagb-image--align-center{text-align:center}.wp-block-uagb-image--align-full .wp-block-uagb-image__figure{margin-left:calc(50% - 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