Shipping of goods
A Czech trading company (VAT payer in the Czech Republic) ships goods to other EU member states to private individuals. The largest portion of goods is shipped to customers in Germany, the e-shop has been operating since January 1, 2015, and on August 3, 2015, the company exceeded the amount of 100,000 EUR for shipments to Germany.
Place of supply: It is necessary to monitor the volume of these transactions for the calendar year. The decisive factor is exceeding the financial limit - then there is an obligation to register for VAT in the respective country:
Solution: The company will tax goods shipped to Germany with Czech 21% VAT until August 2, 2015, but from August 3, 2015, it is necessary to have VAT registration in Germany and tax the goods with German 19% VAT.
| Belgium | 35,000 EUR | Italy | 35,000 EUR | Romania | 118,000 RON |
|---|---|---|---|---|---|
| Bulgarian | 70,000 BGN | Cyprus | 35,000 EUR | Austria | 35,000 EUR |
| Estonia | 35,000 EUR | Lithuania | 125,000 LTL | Greece | 35,000 EUR |
| Czech Republic | 1,140,000 CZK | Latvia | 35,000 EUR | Slovakia | 35,000 EUR |
| Denmark | 280,000 DKK | Luxembourg | 100,000 EUR | Slovenia | 35,000 EUR |
| Finland | 35,000 EUR | Hungary | 35,000 EUR | Spain | 35,000 EUR |
| France | 100,000 EUR | Malta | 35,000 EUR | Sweden | 320,000 SEK |
| Netherlands | 100,000 EUR | Germany | 100,000 EUR | United Kingdom | 70,000 GBP |
| Croatia | 270,000 HRK | Poland | 160,000 PLN | ||
| Ireland | 35,000 EUR | Portugal | 35,000 EUR |