In a nutshell:
It’s important that you make sure you’re aware which tax laws you’re subject to, and what that means for selling and shipping objects you sell with us. We recommend getting professional tax advice if you’re unsure what the tax obligations are for your specific situation.
The information provided here is purely informative and is not legal or tax advice.
It might not be up to date and is subject to change without notice. Visit the European Commission site (https://commission.europa.eu/) for more information about country-specific VAT rules.
EU sellers regularly selling to multiple EU countries may apply with the One Stop Shop (OSS)
If you sell goods on a regular basis, you may be considered a VAT taxable person and VAT is due on your sales. If you have business-to-consumer (B2C) EU distance sales to multiple EU countries, you can file one VAT return covering all EU countries if you apply with the One Stop Shop (OSS) for online sellers. The OSS is not available for excise goods such as wine and whisky. The VAT distance sale rules are not applicable if you apply the margin scheme for used goods, arts, antiques and collector objects as local VAT will apply.
If the OSS is not applied, you’ll need to register for VAT in each EU country you deliver objects to. VAT is a tax that VAT-registered traders in the EU add to the price of the objects they sell. They transfer the VAT to the national tax authorities when they file their tax returns. If the OSS is applied, the total VAT is sent to the local tax authorities who will then transfer it to the other EU tax authorities for the seller. In all other cases, VAT has to be paid directly to the various tax authorities.
EU and local tax regulations
On the European Commission site you can find more info about EU VAT rules. These rules might apply to you, so be sure to read them carefully. Make sure you’re aware of country-specific tax rules as some countries might have additional rules on top of the EU rules.
To make sure we live up to our legal obligations regarding taxes, we may request that you provide us with VAT info if we believe you’re subject to these tax rules. If you’re unsure if these rules apply to you, check with a tax advisor.
Please note: You may need to register for VAT and inform us about it, even if we don’t ask for your VAT info.
Failure to comply with applicable VAT rules
If you’re selling with us and we have sufficient reasons to believe that you haven’t complied with your VAT obligations, or you fail to provide us with your company info or a valid and correct national VAT number, we may take action against your account. This includes, but is not limited to:
- Restricting selling
- Removing objects from auction
- Suspending or terminating your account.
1. Why do I have to send my VAT information (e.g. a tax registration certificate) to Catawiki?
As an online marketplace, we’re obligated to collect tax-related info from each seller if required based on local tax laws. We use info provided by your local tax authorities to determine how our services affect the VAT applicable.
2. When will I be affected by VAT rules?
All sellers, both professional and private, need to pay VAT if applicable based on local tax law requirements. If you’re liable to pay VAT, you’ll need to register for VAT purposes in the country where you make taxable supplies and provide us with certain VAT info (like a tax certificate or a valid VAT identification number). If you store, move, or sell objects in multiple EU countries, you might need to register for VAT in multiple countries or apply for the OSS (One Stop Shop).
The below information outlines your potential VAT obligations in the EU and the UK.
UK VAT rules
Under the UK Value Added Tax Act 1994, you must apply for VAT in the UK if certain criteria are met. You can check the UK government site to see if you need to register.
3. What should I do if the VAT rules apply to me?
If you’re doing business in the EU
You need to register for VAT in the country where you sell VAT taxable goods to or in your home country if you can use the OSS (One Stop Shop). Please check with your local tax office how to register.
If you’re doing business in the UK
You need to register for VAT in the UK. Check with HMRC to find out how.
If you want to change your sales account from private to professional, please send your UK VAT registration number to tax_registration@catawiki.com.
If you received an email from us requesting your VAT registration, reply to the email with your VAT registration number.
4. I am a private seller. Why do I need to send my VAT registration number?
If you sell objects regularly, you may need to register your business with a national tax authority and apply for a tax registration certificate. It differs per country how it will be determined if you need to register for VAT. Please check the relevant local VAT obligations of the countries you sell from and deliver to.
5. I am a private seller and I’ve only sold one or a few objects. Do the local VAT rules apply to me?
For the local VAT rules to be applicable to private sellers, you generally need to sell on a regular basis (see question 4). If you’re selling on a regular basis or you plan to sell more objects, we recommend you contact a tax advisor to check if you need to be registered for VAT in any of the countries you sell from or deliver to.
United Kingdom tax authorities
EU tax authorities