EU VAT Registration: Step-by-Step Guide for Non-EU Sellers
Updated 2026-08-02
Non-EU sellers need EU VAT registration when: (1) selling goods stored in the EU, (2) selling goods valued over €150 to EU consumers from outside the EU, or (3) providing digital services to EU consumers. Use IOSS for consignments ≤€150, or register for VAT in each country where you have a tax obligation.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
When do I need to register for EU VAT?+
You must register when: storing goods in an EU country, selling goods over €150 to EU consumers from outside the EU, or providing digital services to EU consumers. The IOSS scheme covers distance sales of goods ≤€150 without separate registration per country.
How long does EU VAT registration take?+
Registration timelines vary by country: Germany typically takes 4-8 weeks, France 3-6 weeks, Netherlands 2-4 weeks. Using a fiscal representative (required for non-EU businesses in most countries) adds processing time.
Do I need a fiscal representative?+
Most EU countries require non-EU businesses to appoint a fiscal representative for VAT registration. Exceptions exist for IOSS registration and some countries with mutual assistance agreements. The representative is jointly liable for your VAT obligations.
Continue checking
IOSS Registration Guide for Non-EU Sellers
Step-by-step guide to registering for the EU Import One-Stop Shop (IOSS) for distance sales of goods valued at €150 or less to EU consumers.
EU One-Stop Shop (OSS) Registration Guide
Guide to the EU One-Stop Shop (OSS) for VAT on cross-border B2C supplies, including Union scheme, non-Union scheme, and registration procedures.
EU Customs Clearance Process for Importers
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