Tax · UK + EU member states
UK & EU VAT registration for non-established businesses

Importing, storing or selling goods in the UK or EU usually triggers VAT registration — often with no threshold at all. flexfrontier manages your registrations with HMRC and EU tax authorities, including OSS and IOSS, end to end.

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Common Questions

When does a non-established business need to register for VAT?

VAT registration is triggered by what you do in a country, not by where your company is based — and for foreign businesses the domestic registration thresholds usually do not apply. The common triggers:

  • Importing goods in your own name — you need a VAT registration to recover import VAT and account for onward sales.
  • Holding stock in a UK or EU warehouse, including Amazon FBA and 3PL fulfilment networks — storage alone creates a registration obligation in that country.
  • Domestic sales of goods located in the country at the time of sale, B2C or B2B without reverse charge.
  • Cross-border EU B2C sales above the €10,000 EU-wide threshold — reportable through OSS or via registrations in each destination state.
  • Selling under DDP, where you act as importer and the VAT chain starts with you.

Registering late is expensive: authorities assess back-VAT, interest and penalties, and marketplaces suspend sellers whose VAT numbers do not check out. Registering in the wrong country — or in more countries than you need — wastes money every filing period. The service starts with getting the map right.

UK VAT registration

The UK requires non-established taxable persons (NETPs) to register from their first taxable sale of goods located in the UK — the £90,000 domestic threshold does not apply to them. We prepare and file the HMRC application, obtain your UK VAT number, link it to your GB EORI, and configure Postponed VAT Accounting so import VAT is declared and recovered on the same return rather than paid at the border. Marketplace sellers get the number in the format Amazon and eBay validate against HMRC's register.

EU VAT registration

There is no single "EU VAT number": registrations are national, and each member state has its own forms, languages, documentary requirements and processing times — typically two to eight weeks. We determine which states your flows actually require, prepare the applications with the right supporting documents the first time, and coordinate translations and legalisations where tax offices demand them. Where a simplification fits your model — OSS for intra-EU B2C, IOSS for low-value imports — we register you for the scheme instead of multiplying country registrations.

VAT and customs travel together: a VAT number without an EORI cannot clear goods, and an import cleared without the right VAT setup turns import VAT into a sunk cost. We sequence VAT, EORI and importer arrangements as one workstream so your first shipment is not blocked by a missing piece.

What we handle

  • Registration strategy — mapping which UK and EU registrations your flows require, and which schemes (PVA, OSS, IOSS) remove the need for more.
  • Applications end-to-end — forms, supporting documents, translations and correspondence with HMRC and national tax offices until the number is issued.
  • Import VAT mechanics — Postponed VAT Accounting in the UK and deferment mechanisms in the EU, set up so import VAT stays cash-flow neutral.
  • Ongoing filings — coordination of periodic VAT returns, EC sales listings and Intrastat through our compliance partners.
  • Marketplace compliance — VAT numbers issued and evidenced in the format platforms verify.

VAT registration pricing

Registrations are priced per country as a fixed fee, with ongoing filing support quoted as a monthly retainer based on volumes. Registration timelines depend on the tax office — typically two to eight weeks — and we tell you the realistic timeline for each state before you commit. Quotations are issued the same day.

At a glance
Authorities
HMRC + EU national tax offices
Threshold for non-established
Usually none
Schemes
PVA · OSS · IOSS
Typical timing
2–8 weeks (state-dependent)
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Country coverage
VAT registration by country

VAT is an EU-wide framework applied through 27 national systems — rates, filing frequencies and import VAT mechanics all differ. Pick a market to see how registration works there.

United Kingdom
Germany
France
Netherlands
Italy
Spain
Ireland
OSS/IOSS
UK VAT registration
HMRC · 20% · Postponed VAT Accounting

Non-established taxable persons have no registration threshold — the first sale of goods located in the UK triggers registration. We manage the HMRC application and set you up for Postponed VAT Accounting so import VAT is declared on the return instead of paid at the border.

VAT registration in Germany
Bundeszentralamt / Finanzamt · 19%

Germany routes foreign businesses to specific tax offices by country of establishment and typically requires monthly filings for new registrants — and allow 4–6 weeks for the number to be issued. Essential for holding stock in German warehouses — including FBA — and for domestic B2C sales.

VAT registration in France
DGFiP · 20% · Import VAT reverse-charged

France requires a French VAT number before customs clearance can even take place, and import VAT is mandatorily reverse-charged onto the French return — excellent for cash flow once the registration is in place, a hard blocker if it is not.

VAT registration in the Netherlands
Belastingdienst · 21% · Article 23 deferment

The Dutch Article 23 licence lets import VAT be deferred to the periodic return rather than paid at the border, which is a large part of why Rotterdam is Europe's favourite entry point. We advise on eligibility and the right structure for your flow.

VAT registration in Italy
Agenzia delle Entrate · 22%

Italy requires direct identification or local registration for non-established sellers, with quarterly or monthly filings depending on turnover. Needed for Italian stock-holding and domestic sales, including marketplace fulfilment networks.

VAT registration in Spain
AEAT · 21% · Import IVA deferrable

Spain issues NIF-IVA registrations through the AEAT, and importers on monthly filing can defer import IVA to the return. We handle the registration and the practical setup that makes deferral usable.

VAT registration in Ireland
Revenue · 23% · Postponed accounting

Ireland offers postponed accounting for import VAT and an English-language administration, making it a popular first EU registration for US and UK businesses. We manage the Revenue application and filings setup.

OSS & IOSS registration
One registration · EU-wide B2C

The One Stop Shop lets you report B2C sales across all 27 member states through a single quarterly return; the Import One Stop Shop does the same for consignments up to €150 shipped from outside the EU. We register you and set up compliant checkout collection.

Common Questions
VAT registration — FAQs

  • Do I need a VAT number to sell in the UK or EU without a local company?

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    Usually yes. Non-established businesses generally have no registration threshold: importing goods, holding stock in a local warehouse, or making domestic sales triggers registration from the first transaction. Which country you must register in depends on where your goods are and how you sell.

  • Does storing stock in an Amazon FBA warehouse trigger VAT registration?

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    Yes. Holding goods in a country — including in FBA or 3PL fulfilment centres — creates a VAT registration obligation there, regardless of your sales volume. Sellers using multi-country fulfilment programmes typically need registrations in each storage country.

  • What is the difference between OSS and IOSS?

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    The One Stop Shop (OSS) lets EU and non-EU sellers report intra-EU B2C sales of goods across all member states through one quarterly return. The Import One Stop Shop (IOSS) covers B2C consignments up to €150 shipped from outside the EU, collecting VAT at checkout and remitting it monthly. Neither replaces registrations triggered by holding stock.

  • How long does VAT registration take?

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    Allow several weeks in every case: the UK typically takes a few weeks, and EU member states range from around two to eight weeks — Germany, for example, commonly takes 4–6 weeks — depending on the authority and the completeness of the application. We prepare applications with full supporting documents to avoid the resubmission loops that cause most delays.

  • Can I recover import VAT?

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    Yes, if the import is structured correctly: the VAT-registered importer named on the declaration can recover import VAT through its return, and mechanisms like UK Postponed VAT Accounting, the Dutch Article 23 licence and Irish postponed accounting mean it never has to be paid at the border in the first place.

  • Do I need a separate VAT number for every EU country?

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    Only for countries where your activities trigger registration — typically where you import or hold stock. Cross-border B2C sales to other member states can be reported through a single OSS registration, which is usually far cheaper than registering everywhere.

  • Is a VAT number the same as an EORI number?

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    No. The VAT number handles tax; the EORI identifies you to customs and is required on declarations. They are linked — the UK ties PVA to your VAT registration — and we arrange both together so imports are not blocked.

  • What happens if I should have registered but didn't?

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    Tax authorities assess the VAT you should have charged plus interest and penalties, often looking back several years, and marketplaces suspend accounts with invalid or missing numbers. Voluntary disclosure before you are caught materially reduces penalties — we manage that process too.