Value added tax on marketplace purchases

Value added tax yes or no? At what altitude?

Let us start with the question of value added tax. It is based on the billing address in the Marketplace account and the country of the vendor.

The following cases may occur:

Billing address has the same country as the supplier and VAT ID is registered: VAT of the country will be charged.
Billing address has the same country as the supplier and there is no VAT ID registered: VAT of the country will be charged.
Billing address is different from the supplier’s country and no VAT ID is registered: VAT of the supplier country will be charged.
Billing address is different from the supplier’s country and VAT ID is registered: VAT is not charged.

For more information on VAT ID, see Wikipedia.

VAT rates

The current applicable VAT rates for the countries where the Marketplace is available are:

Belgium 21%
Bulgaria 20%
Denmark 25%
Germany 19%
Estonia 22%
Finland 25.5%
France 20%
Greece 24%
Great Britain 20%
Ireland 23%
Italy 22%
Croatia 25%
Latvia 21%
Liechtenstein 8.1%
Lithuania 21%
Luxembourg 17%
Malta 18%
Netherlands 21%
Austria 20%
Poland 23%
Portugal 23%
Romania 19%
Sweden 25%
Slovakia 20%
Slovenia 22%
Spain 21%
Czech Republic 21%
Hungary 27%
Cyprus 19%

VAT rates third countries:

Great Britain 20%
Liechtenstein 8.1%
Switzerland 8.1%

Notice: If the country of the supplier and the country of the billing address
are identical (both third countries), the VAT rate of the
respective third country will be charged. If the country of the supplier and the country
of the billing address are not identical (both third countries),
no VAT will be charged.

Marketplace