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~ Staxxer ~

In the rapidly evolving world of cross-border e-commerce within Europe, entrepreneurs
are constantly faced with the complexities of Value-Added Tax (VAT). To answer our
most frequently asked questions, spanning everything from the essentials of filing to the
complexities of the One Stop Shop, we sat down with Joke, one of Staxxer’s VAT experts. Let’s
start with a topic that raises many eyebrows: the One Stop Shop.

hen can I opt for One Stop Shop filings, Do I have to declare taxes even if I did not generate
and is it mandatory? any revenue during this period?
WJoke explained, “It is not mandatory, but once Joke emphasised, “Yes, it is mandatory to file a VAT
you exceed €10.000 in cross-border revenue, you must make declaration even if there is no revenue during a specific
a decision regarding the type of VAT filing you are going to period. This is mandatory in all of Europe. Otherwise, you
utilise: the One Stop Shop or local filings. Generally, opting may face a fine for revenue that was not generated. Except
for the One Stop Shop simplifies matters since there is no in Italy: if you did not generate revenue, you do not have to
need for VAT registration in each country you ship packages file a VAT declaration.”
to. The alternative is local VAT filing, where you do need to
register and declare VAT in each respective country.” Do you have a final tip regarding VAT filing?
Joke: “Always remember to include cross-border
What must be reported in local VAT filings versus a goods movements in your ICP statement. An ICP
One Stop Shop filing? (Intracommunity Performance) statement is a declaration of
Joke elaborated, “With a One Stop Shop registration, all goods or services sold to businesses in other EU countries.
cross-border transactions must be reported through this It is commonly overlooked, but in the Netherlands, it is a
system. Regardless of having a VAT number in a specific quarterly requirement. The form is available on the Dutch
country, cross-border sales are funnelled through the One tax authorities’ website.”
Stop Shop. Local transactions, on the other hand, must be
reported in local VAT filings, along with B2B transactions She added, “Furthermore, many (Dutch) companies
with reverse charges and exports outside the EU.” registered for the One Stop Shop mistakenly apply the
Dutch VAT rate of 21% universally. This is incorrect
For example, if you ship B2C from your German inventory because the One Stop Shop operates on the destination
to Germany, it is reported in a local (German) VAT filing. principle. You should apply the VAT rate of the recipient’s
Shipping from the same inventory to France? Report it country, like 19% for Germany.”
through the One Stop Shop.

She added, “Remember: if you choose to declare your cross- Conclusion
border VAT with the One Stop Shop, you cannot declare The VAT maze does not have to be overwhelming. If you
cross-border sales through local VAT filings anymore. This is have any questions that are not answered, you can always
a common mistake. You have to choose; you cannot do both!” call for advice from experts like Joke. That way, you can
focus on what really matters: growing your business. ••
If I pay VAT monthly for local filings, am I paying
twice with the One Stop Shop?
Joke assured, “In the One Stop Shop filing, only cross-border
transactions are included. The local transactions still have to
be reported in local filings, so there is no overlap or double
payment.”

Can I reclaim VAT through the One Stop Shop?
Joke clarified, “No because the tax authorities pay your VAT
to other member states in your name. If you are a Dutch
entrepreneur and want to reclaim VAT, you must do so
through a dedicated form from the Dutch Tax Service (if
you do not have a VAT number in the specific country). If
you do have a VAT number, you must go to the tax authority
in that country. Also, remember that One Stop Shop filings
are not retroactive; they must be filed when due for the
specified quarter.”

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