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UK company to register for EU vat?

EU Vat

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A friend of mine ( potential client) has a new UK company ( online sales), hold inventory in Germany. I know he needs to register for German VAT , is there any way he can register for Ireland or other country ( vat in English ) and file vat return through IOSS system?  otherwise he will have to appoint local accountant.  I understand that  Vat post Brexit is complicated now but appreciate sharing of some knowledge by seniors on this platform. Thanks 

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Jason Croke
By Jason Croke
10th Sep 2021 10:57

If the goods are in Germany, the place of supply for VAT purposes is Germany. They are going to need to register for VAT in Germany.

IOSS is only where the goods are NOT in the EU (ie, stock held in the UK going into EU). IOSS (Import One Stop Shop) and the active word is Import, meaning a non-business importing goods into the EU.

OSS (One Stop Shop) is only for EU based business making supplies to other EU member states from stock within the EU.

So if your friend/client is going to ship to EU consumers and non-EU (UK) consumers, all from stock in Germany, they'll need a German VAT number for the exports to UK/rest of world, plus if they exceed sales of €10,000 in total to other EU member state consumers, they'll need an OSS registration as well.

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Replying to Jason Croke:
Jason Croke
By Jason Croke
10th Sep 2021 11:35

TYPO.
"active word is Import, meaning a non-business importing goods into the EU."

No idea how "non-business" slipped in, but please remove "non-" from my response so that it reads

"active word is Import, meaning a business importing goods into the EU."

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Replying to Jason Croke:
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By Adzuk
10th Sep 2021 12:03

Very useful , much appreciate it. thanks

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