Home Selling through a platform
Selling through a platform
Since 1 July 2021, in two situations a platform counts as the seller of your goods for VAT. That changes who pays the VAT, and what belongs in your return.
How the rule works
A marketplace or platform does not sell your goods itself. Still, since 1 July 2021 the law says that in two situations the platform is treated as if it bought the goods from you and then sold them to the consumer itself.
For VAT there are then two sales, while in reality there is one: from you to the platform, and from the platform to the customer. The platform then pays the VAT, not you.
The rule applies to platforms inside and outside the EU. Where the platform is based does not matter.
When the platform pays the VAT
Only in these two situations:
- Goods from outside the EU in a consignment worth no more than EUR 150 (the value of the goods themselves)
- Sales to consumers in other EU countries, or sales within a country from stock in the EU, when the seller is based outside the EU
Are you based in the Netherlands and do you sell from stock in the Netherlands to consumers in the Netherlands or Europe? Then the rule does not apply to you. You simply pay the VAT yourself, even if the order goes through the platform.
Why it goes wrong in practice
The platform shows VAT on the customer's invoice, and a different amount on its statement to you. Many sellers then think the platform takes care of the VAT, and leave the turnover out of their return.
That goes well while the rule applies, but wrong when it does not. We then see a return that does not match the turnover, and a correction covering several quarters.
The EUR 150 limit is about the value of the goods themselves, so without shipping and insurance. An order just below or just above that limit falls under different rules, while to you it is the same order.
Do you sell on several platforms?
Then your VAT can differ per sales channel. The same product can fall under the rule on one platform and not in your own webshop.
Platforms also move stock between countries. If your stock is suddenly in Germany or Poland, the country of departure changes, and with it where you have to register. Without you having chosen that.
What we do
We put your platform statements next to your own turnover and work out which sales fall under the rule and which do not. Then we make sure your return is right for both.
If too little or too much was declared in earlier quarters, we do the correction.
Does your platform turnover match your return?
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
Rather talk it through? Call now