{"id":15632,"date":"2024-02-16T16:07:22","date_gmt":"2024-02-16T15:07:22","guid":{"rendered":"https:\/\/fix-blog.local\/blog\/buying-and-selling-abroad\/"},"modified":"2024-02-16T16:07:22","modified_gmt":"2024-02-16T15:07:22","slug":"buying-and-selling-abroad","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/buying-and-selling-abroad\/","title":{"rendered":"Buying and selling abroad: what’s the deal with VAT?"},"content":{"rendered":"\n

You’re likely already quite familiar with VAT and what it means for you as a self-employed individual in Belgium. But what about VAT when you’re selling abroad? The rules can vary depending on whether you’re dealing with goods or services, whether your customer has a VAT number or not, and whether they’re located inside or outside the EU. There are also rules to consider when you’re making purchases from abroad. We’ll tell you all about it in this article.<\/strong><\/p>\n\n\n\n

Make it easy for yourself, jump to the section you want to learn more about. \ud83d\udc47<\/p>\n\n\n\n

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  1. Selling to businesses within the EU<\/a><\/strong><\/li>\n\n\n\n
  2. Selling to consumers within the EU<\/a><\/strong><\/li>\n\n\n\n
  3. Purchasing within the EU<\/a><\/strong><\/li>\n\n\n\n
  4. Selling to businesses and consumers outside the EU<\/a><\/strong><\/li>\n\n\n\n
  5. Purchasing outside the EU<\/a><\/strong><\/li>\n<\/ol>\n\n\n\n

    VAT Rules in the European Union <\/h2>\n\n\n\n

    Selling to businesses in the EU<\/h3>\n\n\n\n

    Do you need to charge VAT when selling to foreign businesses? If your customer is a business established in the EU, then generally, you do not need to. In this case, the VAT reverse charge<\/a><\/strong> is applied, because it concerns an intra-community transaction<\/strong> of a good or service.<\/p>\n\n\n\n

    Did you purchase products or services directly related to your sale? Then you may (partially) reclaim that VAT.<\/p>\n\n\n\n

    \u26a0\ufe0f Caution:<\/strong> Always check through the VIES database<\/a> (European tool for verifying VAT numbers) whether your foreign customer has a valid VAT number. If your customer does not have a valid VAT number and is therefore not subject to VAT? Then follow the rules for ‘Selling to Consumers in the EU’ (see below).<\/p>\n\n\n\n

    Selling to consumers in the EU<\/h3>\n\n\n\n

    In 2021, some changes were made to the VAT rules for those selling to consumers in the EU<\/strong>. The changes are particularly important for those engaged in distance selling (e.g., via a webshop like Shopify) and\/or providing digital services. New is the One Stop Shop (OSS) or single-window system, making it easier to declare foreign VAT.<\/p>\n\n\n\n

    In a nutshell:<\/p>\n\n\n\n