How to declare VAT for e-commerce and services

Are you selling goods in the European Union (EU) to customers who are not required to submit a VAT return, such as private individuals? From 1 July 2021, you must declare this VAT in the EU country where you deliver your products. This can also be done in a simplified way via the so-called ’One Stop Shop'. You can also use the One Stop Shop if you provide services to private individuals in the EU whereby you owe VAT in another EU country.

One Stop Shop

You can use the One Stop Shop for 3 schemes: the 'Import scheme', the 'Union scheme' and the 'non-Union scheme'. Do you want to use several schemes, for example because you supply goods and services? In that case, you must apply separately for each scheme.

Your situation

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