For information about the exceptions or tax authorities of a given state, please contact that state. If the sender receives a fully completed exemption certificate from the seller, the sender of the drop is not responsible for VAT on products provided by the dump sender to the seller`s customer in an optimized Member State. If you wish to apply for a turnover exemption or use the tax on your purchases, contact the state in which you are applying for the exemption. A Drop Shipper is required to collect and transfer VAT, except in the event of an exemption. If a drop shipper delivers a product to the seller`s customer in an optimized full Member State, the seller can use the seller`s seller`s vat registration number on the exemption certificate made available to the Drop Shipper. The seller is not required to provide a VAT registration number from the state where the sale is purchased when purchasing products for resale. If the seller does not collect or transfer the VAT due, the customer must transfer the tax directly to the state, unless the customer can apply for a valid exemption. Sellers registered by the VAT Optimized Registration System (SSTRS) are required to collect and transfer VAT to each state where they are registered if the product sold is purchased in that state. If the seller`s customer provides a certificate of exemption to the seller, the seller should not collect sales or VAT on that transaction. They must either keep a completed certificate of exception or register and store standard data elements of the certificate electronically. (Rule SSTGB 317.1.A.10) Sellers and suppliers should check with each country where they have sales to find out if they should register and collect and transfer VAT, or review the rules for remote sellers and marketplace sellers. Do I need to receive and keep paper copies of exemption certificates from my clients? This explains how the tax breaks of the tax that are paid in the individual Member States arrive in a full Member State.
Sellers who have delivered products within other states should check with those states to determine their tax debt. If your business is registered through the Optimized Registration system, some states may accept your company`s SSTID when you purchase items for resale. Contact the State or download the Tax Exemption Certificate to check the results of Member States` surveys to see if the state accepts your SSTID on the Certificate of Exception. A seller may issue drop Shipper with an exception certificate that would resell the resale if the Drop Shipper provides products that the seller has sold to the seller`s customer.