- Distance Selling and Fixed Establishment: Businesses must register for VAT in the EU if their sales to consumers exceed the €10,000 distance selling threshold, or if they establish a fixed location (like an office or warehouse) in an EU country, which requires registration in that jurisdiction.
- Cross-Border Transactions and Digital Services: VAT registration is necessary for cross-border goods movements, importing goods into the EU, and offering digital services to consumers, particularly under the OSS scheme, which simplifies compliance for B2C transactions across multiple countries.
- Local VAT Thresholds and Special Arrangements: Companies must also be aware of local VAT registration thresholds that differ by country, as well as specific arrangements like call-off stock and triangular transactions that may trigger registration requirements based on the nature of the transactions.
Source Taxually
