VAT and TAX from 1.7.2021
From July 1st 2021 is our marketplace platform responsible for VAT collection from products sold to EU consumers with packet value up to EUR 150, if goods come from countries outside EU.
Generally, if the condition above applies, operator of the platform calculates and collects VAT from the seller during the transaction, and sends it to the EU tax office via electronic portal IOSS.
If the package is sent from a country outside the EU and purchase value is higher than EUR 150, the consumer is obligated to cover all VAT and tax. To simplify the process of goods delivery the fees will be included in the purchase price, so that VAT and tax can be paid for the EU consumer. VAT and tax will be paid when entering the EU by the shipper's agent. When purchasing goods on our platform, EU buyer agrees to being represented by shipper's agent.
This obligation results from Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.
All non-EU sellers advertising their goods in EU countries are strongly encouraged to visibly affix the information sticker attached below to all shipments they send to buyers, which serves as support for simplified customs procedures. However, the sticker itself does not guarantee a smooth customs procedure, so the operator of the marketplace platform strongly recommends that sellers contact their carriers and inform them that VAT on these shipments is paid directly by our platform under the IOSS system under tax registration number IM2030000017.
The platform operator warns the seller that if the stickers are placed inappropriately, are illegible or not on the consignment at all, the consignment may be detained at customs and duplicate VAT may be levied, which can no longer be deducted. Additional costs are always borne by the seller.
Furthermore, the operator points out that for smooth customs clearance, it is necessary that each consignment has been provided to the customs declaration (also as a sticker) CN22 with the correct description of the products and the final selling price for shoppers incl. additional charges for shipping and payment. Platform operator reserves the right to block the seller's account if he does not comply with this rule.
The preferred form of the sticker is free-standing, in the extreme case it is possible to attach the sticker pattern to the shipping label, which may, however, reduce its visibility.
Sticker is to be applied to orders placed at the following domains:
|Text:||According to the Article 14a paragraph 1 of Council Directive 2006/112/EC VAT on this shipment is paid via EU IOSS system under facilitator tax registration number: IM2030000017|
|Font:||Font Trebuchet MS, Bold, size 6.5 - 6.3 points depending on the language variant, block alignment|
|Visualization:||EU in the stars centered in the center in the ratio as in the model|