You are a Belgian e-seller and you sell your products (shipments up to €150) which are transported directly from China to Belgian, French and Dutch individuals. You make extra-Community distance sales of goods. You must therefore declare and pay VAT in the country of arrival (Belgium, France and the Netherlands).
European businesses engaged in dropshipping will now have to use one of the following VAT schemes:
- For imported goods worth less than €150, they will be able to use the One-Stop Shop for Imports (IOSS) and declare the VAT on their sales through this shop. At the same time, the import of goods will be exempt from VAT.
- If the e-seller does not register in the IOSS, he will alternatively be able to use the declaration and payment mechanism provided for postal operators and transporters.
- For goods up to a value of €150 that are sold through an electronic interface (marketplace, platform), the sale itself will not be subject to VAT. It is the interface that will have to declare and pay the VAT.
- For goods with a value of more than €150, the business will not have to charge VAT. These goods will be taxed on import and the end customer will have to bear this cost and the additional customs clearance charges of the carrier.