Large Business VAT registration

Sophie is a seller established in Belgium. She is VAT registered in Belgium.

In 2016 Sophie sells in all the EU countries. Sales from both Germany and France have increased to €500,000 per year. Sales to Austria are done from the German fulfilment centre and have increased to €60,000.

VAT impact

Due to the increased sales in both Germany and France, stock replenishment has also increased in value. It is therefore very likely that Sophie has exceeded the Intrastat threshold in both Germany and France (€500,000 in DE and €460,000 in FR) for arrivals from other EU countries and therefore has the obligation to submit monthly Intrastat returns in both countries.

The Austrian sales have exceeded the Austrian distance selling threshold of €35,000.Therefore these sales are now subject to Austrian VAT. The seller should be VAT registered in Austria, file VAT returns and pay Austrian VAT to the Austrian tax office.