How do I proceed if I sell goods abroad?
May 2, 2023 | 40,00 EUR | answered by Friedhelm Sauer
Dear VAT tax consultant,
My name is Yvonne Otremka and I run a small online trading company specializing in the sale of handmade furniture. Lately, I have been receiving more inquiries from customers abroad who are interested in my products. Up to now, I have only sold in Germany and therefore do not know well how to proceed if I want to start selling goods abroad.
My current situation is that I have no experience in international sales of goods and am unsure about the tax regulations I need to follow. I am worried that I might make mistakes in handling the VAT and could face high penalties or back payments as a result. Therefore, I would like to know from you how to proceed correctly to sell goods abroad and handle the VAT properly.
My question to you is: How should I proceed when selling goods abroad? What tax regulations do I need to consider and what documents do I need to provide? Are there specific regulations for sales within the EU and outside of the EU? I appreciate your expertise and support in clarifying my uncertainties regarding VAT in international sales.
Thank you in advance for your help.
Best regards,
Yvonne Otremka
Dear Mrs. Otremka,
Thank you for your inquiry regarding the sale of goods abroad and the associated value added tax. As a VAT consultant, I am happy to assist you in clarifying any uncertainties in this area.
When selling goods abroad, there are some tax regulations to consider. In general, the sale of goods abroad falls under the so-called export delivery, which means that the delivery of goods to foreign countries is VAT-exempt. However, you must be able to prove that the goods were actually delivered abroad. For this, you will usually need appropriate transport documents such as waybills or freight invoices.
When selling goods within the EU, there are special regulations. Under certain conditions, you can benefit from the so-called intra-community delivery, where the VAT is transferred to the recipient in the EU country. However, you must provide certain evidence, such as a valid VAT identification number of the recipient abroad.
Different regulations apply for the sale of goods outside the EU. In this case, you will usually need to present an export certificate to prove the VAT-exempt delivery. It is important to inform yourself in advance about the specific import regulations of the destination country to avoid unpleasant surprises.
In summary, it is important to thoroughly inform yourself about the tax regulations before selling goods abroad and to seek professional help if necessary to avoid mistakes. I am happy to assist you with any further questions and support you in correctly handling VAT in international sales.
I hope this information is helpful to you and I am available for any further inquiries.
Best regards,
Friedhelm Sauer
